Analysis of the Effectiveness of E-Budgeting System Use in Budget Management

Abstrak

Digital transformation has encouraged organizations to adopt technology-based systems for budget management, including through the use of e-budgeting. However, the implementation of such systems does not always operate optimally, as ease of use, perceived benefits, and technical constraints encountered during use may affect the smoothness of the budget management process. This study aims to analyze the effectiveness of using an e-budgeting system in supporting budget management based on the aspects of perceived ease of use and perceived usefulness in the Technology Acceptance Model (TAM), as well as to identify operational constraints encountered during system use. This study employed a descriptive method with a qualitative approach. Data were obtained through participant observation based on the researcher’s direct experience in using the e-budgeting system during an internship and were supported by relevant documentation. The data were analyzed using the interactive analysis model of Miles, Huberman, and Saldaña (2014), which consists of data collection, data condensation, data display, and conclusion drawing. The results indicate that the e-budgeting system is relatively easy to use because it has a systematically understandable workflow and an autocomplete feature that facilitates data retrieval. The system also provides benefits in storing, retrieving, and verifying budget data, as well as supporting the review process prior to submission. However, operational constraints were identified, including delayed responses or inaccurate results in the autocomplete feature and data that were not completely saved, requiring users to re-enter the information. These findings indicate that the e-budgeting system has been able to support budget management relatively effectively, but its implementation is not yet fully optimal due to technical constraints that affect the smoothness of system use. The findings imply that improvements in technical stability and continuous system maintenance are necessary to optimize the use of e-budgeting in budget management.