Digital Procurement as Governance Transformation: Evidence from School Financial Management in Indonesian Public Schools
DOI:
https://doi.org/10.51454/jet.v7i3.937Keywords:
accountability, digital governance, e-procurement, school financial management, socio-technical transformationAbstract
This study examines how e-procurement implementation through the School Information Procurement System (SIPLah) reshapes financial governance practices in public junior high schools in Indonesia. Although digital procurement policies are designed to improve efficiency, transparency, and accountability, limited research has explored how these systems operate within school-level governance contexts. This study aims to analyze the implementation process, identify institutional determinants influencing outcomes, and examine its implications for financial accountability. Using an interpretivist qualitative approach, the research adopted an instrumental case study design involving semi-structured interviews with school principals and treasurers, supported by document analysis. Data were analyzed using reflexive thematic analysis through open, axial, and selective coding stages. The results show that e-procurement functions not only as a technical tool but as a governance mechanism that restructures administrative workflows, redistributes organizational roles, and strengthens accountability through digital traceability. However, implementation also produces a digital dependency paradox, where efficiency gains coexist with increased administrative workload and technological vulnerability. Overall, the study demonstrates that digital procurement represents a socio-technical transformation that reshapes school financial governance practices.
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