E-Budgeting and Good Governance: A Systematic Literature Review

Amid global demands for transparency and accountability in public financial management, e-budgeting has emerged as a technological solution that supports the realization of good governance principles. This study aims to systematically review the academic literature on the implementation of e-budgeting in government and its impact on corruption prevention and governance quality. This study employs a Systematic Literature Review (SLR) approach, analyzing nine scientific articles from nationally and internationally accredited journals published between 2016 and 2023. The study results indicate that e-budgeting significantly improves transparency, accountability, and public participation in the budget-planning and monitoring processes. In addition, this system has been shown to accelerate the budgeting process, minimize irregularities, and reduce corrupt practices through the automation and digitization of financial information systems. However, the effectiveness of e-budgeting implementation is strongly influenced by the readiness of the technological infrastructure, the quality of human resources, political support, and organizational culture. This study concludes that e-budgeting is not only an administrative instrument but also a strategic institutional reform mechanism to strengthen good governance. The study recommends the importance of collaboration between central and local governments to strengthen system integration, improve bureaucratic digital literacy, and encourage wider public participation.