DESIGNING MODULAR DIGITAL GOVERNANCE INFRASTRUCTURE FOR PUBLIC SECTOR FINANCIAL INTEGRATION
EVIDENCE FROM SMART SIPPP AT UNIVERSITAS TERBUKA
DOI:
https://doi.org/10.24191/ij.v13i2.11735Keywords:
digital governance infrastructure, modular systems, public sector accounting, financial integration, autonomous university, digital infrastructure designAbstract
Public universities are under greater pressure than ever to improve financial management, but many still operate on decentralised systems and fragmented approaches to planning, budgeting, and accountability, which lead to inefficient allocation of resources and weak traceability or compliance. These challenges are even more pressing in large, geographically diverse institutions, where governance coordination is extremely complex. This paper presents a case study of Smart SIPPP, a modular digital governance infrastructure that integrates planning, budgeting, financial execution, and accountability processes into one system architecture at Universitas Terbuka as an autonomous open-university institution in Indonesia.
Described as a study of digital financial integration, this paper explains the design of a modular digital infrastructure to advance transparency, coordination, and compliance throughout fragmented financial processes. Based on system documentation, implementation reports, concrete observations of the systems in use, and operational records, the results show that modular integration improves audit traceability, decreases administrative fragmentation, and enhances financial process coordination across organizational units.
The research also illustrates how internally evolved digital infrastructure could enhance institutional accountability and offer experiential lessons for public sector organizations undertaking integrated modernization of financial governance.
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