Implementation of the Agency-Level Financial Application System (SAKTI) Based on Minister of Finance Regulation Number 158 of 2023 on the Performance of Expenditure Treasurers in the Jurisdiction of the High Religious Court of Bali

Abstract

The digital transformation of state financial management is an integral part of bureaucratic reform and the implementation of good governance in Indonesia. One concrete manifestation of this transformation is the implementation of the Agency-Level Financial Application System (Sistem Aplikasi Keuangan Tingkat Instansi – SAKTI), which is regulated under the Regulation of the Minister of Finance Number 158 of 2023. This study aims to analyze the implementation of SAKTI and its impact on the performance of Expenditure Treasurers within the jurisdiction of the Bali Religious High Court.This research employs a qualitative method with an empirical legal approach. Data were collected through in-depth interviews, direct observation, and document analysis involving Expenditure Treasurers at selected work units. The results indicate that the implementation of SAKTI generally improves the effectiveness, accuracy, transparency, and accountability of state financial management. The use of an integrated electronic system simplifies administrative procedures, enhances data consistency, and strengthens internal control mechanisms in financial transactions.Nevertheless, several challenges were identified, including technical system disruptions, limited human resource competencies in information technology, and frequent regulatory changes. These factors affect the optimal use of the system and influence the workload of Expenditure Treasurers. This study concludes that although SAKTI has a positive impact on improving treasurer performance, its successful implementation depends on user readiness, institutional support, and continuous capacity building to ensure sustainable digital financial governance.