From E-Government to Digital Government: SmartASN as a Sustainable Digital Innovation in Indonesia’s Public Sector

Kerkulah P Nyeleker, Dyah Mutiarin, Ensa Barrow — Fri, 28 Feb 2025 00:00:00 +0700

Research aims: The SmartASN was launched as a digital innovation in Indonesia’s public sector to facilitate the transition from e-government to digital government. This current study examines this integration process guided by the Digital Government Policy Framework proposed by the Organization for Economic Cooperation and Development.

Design/Methodology/Approach: This study employs a qualitative method, analysing secondary data from official reports, journals, and mass media using the interactive model and NVivo 12 Plus software.

Research findings: The study found six characteristics of the SmartASN helping this transition process: (1) Digital-by-design—using modern, interactive interfaces optimised for user accessibility across platforms; (2) Data-driven—using integrated data from multiple government agencies for personalized and efficient service delivery; (3) Government as a platform—providing a centralized, accessible system for delivering public services; (4) Open-by-default—ensuring transparency and trust through accessible and accountable information sharing; (5) User-driven—offering tailored, user-centric services based on preferences and feedback for continuous improvement; and (6) Proactive—anticipating user needs and enhancing efficiency through advanced technologies.

Theoretical contribution/Originality: These findings contribute to understanding digital innovation in public sector governance, demonstrating how SmartASN aligns with global digital government principles and the importance of user-centred design and transparency in public sustainability.

Practitioner/Policy implication: Policymakers can use these findings to use digital tools to enhance citizen engagement and service delivery.

Sustainable Financial Management for Hospitals: A Conceptual Framework

Fri, 28 Feb 2025 00:00:00 +0700

Research aims: This paper aims to develop a framework for sustainable financial management in hospitals by integrating economic, social, and environmental sustainability principles. The study identifies best practices in financial management through a literature review and provides guidelines for healthcare administrators and policymakers.

Design/Methodology/Approach: This study uses a qualitative approach with literature analysis to develop a framework for sustainable financial management in hospitals, drawing on theoretical frameworks like Triple Bottom Line (TBL) and integrated reporting.

Research findings: Findings highlight the importance of value-based care, green hospital initiatives, and equity-driven financial models for long-term financial viability while supporting global sustainability goals, including the United Nations Sustainable Development Goals (SDGs).

Theoretical contribution/Originality: Theoretical contributions include adapting sustainability frameworks, such as the TBL and integrated financial reporting, to the hospital sector and aligning financial planning with sustainability objectives. This originality bridges gaps in the existing literature by presenting a unified approach that addresses the complexities of healthcare operations.

Practitioner/Policy implication: Practitioner implications suggest that adopting sustainable financial practices can improve hospitals' efficiency, reduce ecological footprints, and promote equitable access, particularly in low-resource settings. Policymakers are encouraged to support these efforts through financial incentives and standardized sustainability frameworks.

Research limitation/Implication: The study acknowledges limitations such as the lack of standardized sustainability reporting tools and financial constraints in implementing green and equitable practices. Future research should focus on developing universal sustainability metrics, real-time monitoring tools, and strategies for stakeholder engagement.

Public Accounting and Sustainability

From E-Government to Digital Government: SmartASN as a Sustainable Digital Innovation in Indonesia’s Public Sector

Sustainable Financial Management for Hospitals: A Conceptual Framework