Articles in Press: Vol 9 No 1 (June 2026)

Title:  Digital Transformation through MINDA Web for Efficiency Solution
Author(s): Injilia Karnia Assa, Susy A Marentek, Ivoletti Merlina Walukow, Jerry S Lintong, Raymond Festus Rombot, Johannes K Santie, Marcelo Sumaraw.
Abstract: Budget efficiency has become a central issue in public financial governance in Indonesia. This article aims to analyze how digital transformation through the Minaesa Digital Activity (MINDA) system enhances budget efficiency. This article introduces the novelty of MINDA as an internal digital system that integrates artificial intelligence (AI) to proactively support budget control a system that has not been previously examined in academic literature. This study contributes by providing a solution for government budget efficiency through the MINDA system, which integrates AI-based digital technology. This study provides valuable insights that advance knowledge in public sector accounting and the practice of digital-based budget management. This research employs a qualitative design with a case study strategy to deeply examine the implementation of digital transformation through the MINDA system in supporting budget efficiency at The Animal, Fish, and Plant Quarantine Center (BKHIT) of North Sulawesi. The MINDA digital system enables real-time budget control and enhances transparency and accountability. Digital transformation through the MINDA system has been proven to make a tangible contribution to improving budget efficiency BKHIT of North Sulawesi.
Status: In Press, corrected proof, available online as of January 21, 2026
DOI: 10.36079/lamintang.ijhumass-0901.XXX