ADMINISTRATIVE LAW AND THE OVERSIGHT OF STATE FINANCES IN THE DIGITAL GOVERNMENT ERA
Abstract
The rapid digital transformation of public administration has reshaped how governments manage and supervise state finances, making the intersection between administrative law and digital governance increasingly urgent. This study aims to analyze how administrative law supports the effectiveness of financial oversight in the digital era, emphasizing regulatory reform and the adoption of technologies such as e-budgeting and artificial intelligence (AI). Employing a descriptive qualitative method with a library research and document analysis approach, the research examines legal and institutional frameworks from seven countries Indonesia, Italy, Ukraine, Ireland, India, Brazil, and Poland using secondary data from 2020–2025. The findings reveal that countries with adaptive administrative legal structures and high AI adoption rates (India 65%, Ireland 60%) demonstrate stronger fiscal transparency, as reflected in the Digital Budget Transparency Index (India 88, Italy 85). The study concludes that digital transformation must be complemented by robust legal reform to ensure accountability and legitimacy in fiscal governance. The research contributes to administrative law scholarship by highlighting the synergy between law and technology in enhancing public sector transparency. Future studies should employ triangulated or field-based methods to assess the practical effectiveness of AI-driven oversight within national audit institutions.
Keywords: administrative law, digital governance, fiscal transparency, artificial intelligence, public finance oversight.Full Text:
PDFReferences
Amirudin, C. (2025). Fiqh Muamalah analysis of the government digital procurement system. Journal of Islamic Digital Economic and Finance. https://journal.nubaninstitute.org
Bahtera, H. R. A., Setiono, J., & Fadri, I. (2025). Legal protection for crypto asset investors in Indonesia. Jurnal Greenation Sosial Politik. https://greenationpublisher.org/JGSP/article/view/433
Bhadade, P., & Deogaonkar, A. (2025). Exploring the landscape of digital currency in India. In Business and Management in Asia: Finance (pp. 65–81). Springer. https://link.springer.com/chapter/10.1007/978-981-96-3452-1_6
Bonatesta, A. (2025). Il Formez, la regionalizzazione dello Stato e la crisi di identità dell'intervento straordinario (1977–1993). Università degli Studi di Bari. https://ricerca.uniba.it/handle/11586/539700
Budi, A. S., Lejab, Y. N. B., & Rohi, W. G. (2025). Dampak korupsi terhadap pertumbuhan perekonomian Indonesia. SJR: Social, Accounting, Management Journal. https://www.ojspustek.org/index.php/SJR/article/view/1204
Chorna, V., Bohdan, B., & Gaponov, O. (2025). Development of cybersecurity of critical infrastructure in the conditions of digitalization. Baltic Journal of Economic Studies. http://www.baltijapublishing.lv
Creswell, J. W. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Sage Publications.
Dvoilenko, I. (2025). Open data as a tool of public control in the system of modern political institutions of Ukraine. Paradigm of Knowledge. https://naukajournal.org
Erlingsson, G. Ó., Karlsson, D., & Öhrvall, R. (2025). Local government in Sweden today. In Swedish Local Democracy. Springer. https://link.springer.com
Fahrezi, N. F. (2025). The potential of forest waqf as an Islamic social financial instrument in mitigating climate crisis. Ecopreneur: Jurnal Ekonomi dan Bisnis Islam. https://jurnal.uibbc.ac.id/index.php/ecopreneur/article/view/3218
Fitria, F., Nuriyatman, E., & Amir, L. (2025). Administrative law and the efficiency of local government budgeting. Jurnal Assiyasi, 7(1). https://ejournal.radenintan.ac.id/index.php/assiyasi/article/view/27598
Hand, E. F., Shaffer, D. S., Willard, L. J., & Hawkes III, C. (2025). Utility disconnections and shutoffs. Energy Law Journal, 46. https://heinonline.org
Kalumbang, J. P., & Arsjah, R. J. (2025). Theoretical review of the subjects and objects of income tax and value added tax in Indonesia. Journal of Research in Social Science and Humanities. https://mail.jrssh.org
Kiettikunwong, N., & Sangsarapun, W. (2025). G-Token implications and risks for the financial system under state-issued digital instruments in Thailand. Journal of Risk and Financial Management, 18(10), 555. https://www.mdpi.com/1911-8074/18/10/555
Krysovatii, A. (2025). Disbalansi i stiikistʹ publichnykh finansiv v umovakh viiny [Imbalances and stability of public finance in wartime]. Svit Finansiv. http://sf.wunu.edu.ua/index.php/sf/article/view/1805
Lnenicka, M., & Machova, R. (2025). A mixed-methods analysis of artificial intelligence adoption and perceived impacts in Czech municipal administration. Transforming Government: People, Process and Policy. https://www.emerald.com/tg/article/doi/10.1108/TG-06-2025-0175/1302137
Przywora, B., & Żelasko-Makowska, E. (2025). Economic and legal aspects of mitigation of the natural disaster effects. In Handbook for Business Management. Google Books. https://books.google.com/books?id=kIRmEQAAQBAJ
Puri, M. J., & Yusuf, S. (2025). Cash waqf fundraising in the digital era. Iphi: A Research Journal on Management of Islamic Institutions. https://jurnal.radenfatah.ac.id/index.php/Iphi/article/view/28541
Rahim, O., Idris, A., Rande, S., & Irawan, B. (2025). Implementation of the electronic performance system for state civil apparatus. Buletin Poltanesa. https://www.neliti.com/publications/621407
Rezkiyanti, N. A., & Hutabarat, E. C. (2025). Regulation of the Minister of Finance of the Republic of Indonesia Number 131 of 2024 on the increase of VAT by 12% and its impact. INOVASI: Jurnal Ilmiah Ilmu Hukum, 25(1). http://e-journals2.unmul.ac.id/index.php/INOVASI/article/view/2686
Sanovicz, E., & Moreira, M. E. (2025). ABEAR’s role in the governance of Brazilian commercial aviation during the COVID-19 pandemic. In Research Handbook on Air Transport Management. Edward Elgar Publishing. https://www.elgaronline.com/edcollchap/book/9781803926988/chapter17.xml
Wang, D. (2025). Data sovereignty in financial ecosystems: Towards a cooperative governance model. Lex Localis – Journal of Local Self-Government. https://lex-localis.org
DOI: https://doi.org/10.71312/mrscholar.v1i2.551
Multidisciplinary Research Studies in Social Sciences (MRSCHOLAR) Indexed by:
Lembaga Penerbit: Taksasila Edukasi Insani
Kontak: Tri Ananto
Alamat Resmi Penerbit: Jl. Cireundeu Raya No.1A, RT.002/RW.06, Kelurahan Cireundeu, Kecamatan Ciputat Timur, Kota Tangerang Selatan, Banten 15419.
Copyright © 2025 of Multidisciplinary Research Studies in Social Sciences (e-ISSN: 3090-8922 )
Multidisciplinary Research Studies in Social Sciences © 2025 by Taksasila Edukasi Insani is licensed under Creative Commons Attribution-ShareAlike 4.0 International