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This study investigates the implementation of the Institutional Financial Application System (SAKTI) in digitalizing public sector accounting within Indonesia’s National Research and Innovation Agency (BRIN). Recently, BRIN is a newly formed government institution resulting from the merger of several institutions. It manages budgets from various sources and operates within a complex organizational structure. BRIN faces significant challenges in achieving accurate and timely financial reporting. Using a qualitative case study method, data were collected through semi-structured interviews and observations at BRIN’s Bureau of Planning and Finance. The findings reveal that SAKTI, alongside the MONSAKTI monitoring system, plays a pivotal role in supporting accrual-based financial reporting in compliance with Government Regulation No. 71/2010. Despite progress in automation and integration, several challenges persist, including limited system performance, partial manual processing, and constrained operational budgets. The study highlights the strategic importance of aligning digital infrastructure, internal controls, and human resource capacity to sustain accountability and reporting quality. These insights are expected to inform similar public institutions undergoing digital financial transformation amid structural complexity.

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Examine the Role of SAKTI and MONSAKTI in Public Sector Accounting: A Case Study of BRIN (National Research and Innovation Agency of Indonesia)

  • 会议论文

  • 发表日期：

    2026年

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  • Putri Haryani,
  • Sinatria Arka Daniswara,
  • Randany Zevanya Sihombing,
  • Gavikal Hanif Pasopati,
  • Ridho Rambu Bassae,
  • Andhika Hendra Adi Wibisono

摘要

This study investigates the implementation of the Institutional Financial Application System (SAKTI) in digitalizing public sector accounting within Indonesia’s National Research and Innovation Agency (BRIN). Recently, BRIN is a newly formed government institution resulting from the merger of several institutions. It manages budgets from various sources and operates within a complex organizational structure. BRIN faces significant challenges in achieving accurate and timely financial reporting. Using a qualitative case study method, data were collected through semi-structured interviews and observations at BRIN’s Bureau of Planning and Finance. The findings reveal that SAKTI, alongside the MONSAKTI monitoring system, plays a pivotal role in supporting accrual-based financial reporting in compliance with Government Regulation No. 71/2010. Despite progress in automation and integration, several challenges persist, including limited system performance, partial manual processing, and constrained operational budgets. The study highlights the strategic importance of aligning digital infrastructure, internal controls, and human resource capacity to sustain accountability and reporting quality. These insights are expected to inform similar public institutions undergoing digital financial transformation amid structural complexity.