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August 16, 2026F1000ResearchOpen Access

Digital Transformation of the Indonesian Public Sector: A Systematic Review of Governance, Audit, and Service Innovation

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Authors

SESulhan EfendiWNWina NurfaidahAUAisyah Putri Utami

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Overview

Systematic review reveals that digital tools enhance fraud detection and service efficiency in public administration, highlighting the need for institutional reform and workforce capacity.

Key Points

  • To synthesize how digital technologies collectively reshape governance, accountability mechanisms, audit effectiveness, and public service innovation in the public sector.
  • Followed PRISMA 2020 guidelines to systematically search the Scopus database for peer-reviewed, open-access English articles published between 2016 and 2026.
  • Screened 217 initial records and included 10 eligible studies for standardized data extraction, risk-of-bias assessment, and thematic synthesis.
  • Computer-assisted audit techniques, artificial intelligence, and big data analytics improve financial fraud detection and oversight, but efficacy is constrained by auditor skill gaps and regulatory limitations for electronic evidence.
  • Digital service innovations improve operational efficiency and public service quality when supported by strong digital leadership, IT governance, and an adaptable organizational culture.
  • Integrated information systems strengthen transparency and accountability, although regional digital divides, fragmented governance, and weak enforcement of interoperability standards hinder performance.

Cite This Study

Efendi et al. (2026) studied this question.

synapsesocial.com/papers/6a81791ff2fb91fc834ac4dahttps://doi.org/10.12688/f1000research.188727.1
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