Digital transformation of public financial management: A case study of regional financial application integration in North Sulawesi

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This case study analyzes the impact of user perceptions on public financial management effectiveness in North Sulawesi.

Perceived ease of use significantly influences public financial management effectiveness.
Significant partial effects were found for perceived usefulness and perceived risk in financial applications.
A quantitative approach with multiple linear regression and hypothesis testing confirmed the results.
Findings indicate that user perceptions shape the success of digital transformation in financial management.

Junior Semuel Lakat (2025) studied this question.

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