Highlighting the Role of Internal Government Audits in Enhancing e-Budgeting Practices in Bengkulu City

Abstract

This study highlights the role of internal government audits in enhancing e-budgeting practices in the Bengkulu City Government. Using a qualitative approach with a case study design, data were collected through semi-structured interviews, participatory observation, and document analysis. The findings indicate that the digitalization of internal audits using the Data Collection System (DCS) enhances transparency and accountability in regional financial management. However, challenges include the quality of uploaded data, limited skilled human resources, adequate technological infrastructure, and resistance to change from employees accustomed to manual systems. Recommendations include continuous training enhancement and effective change management strategies to optimize e-budgeting implementation. Further research in other regions is recommended to share best practices and improve public financial management.