The Role of e-SAKIP in Enhancing Strategic Planning Effectiveness in Remote Public Sector Organizations: The Moderating Effect of Leadership Commitment

Authors

  • Otniel Esau Tomatala Universitas Telkom Bandung
  • Helni Mutiarsih Jumhur Universitas Telkom Bandung
  • Muhammad Roil Billad Universiti Burunei Darussalam
  • Dimas Arya Soeadyfa Fridyatama Politeknik Penerbangan Surabaya
  • Sutarman Sutarman Universitas Telkom Bandung
  • Puspita Kencana Sari Universitas Telkom Bandung

DOI:

https://doi.org/10.55927/esa.v5i3.3

Keywords:

e-SAKIP, Performance Accountability System, Strategic Planning Effectiveness, Digital Governance, Leadership Commitment

Abstract

Performance management systems (PMS) have become central to public sector reform, yet their effectiveness remains contingent on contextual and organizational factors. This study examines the impact of Indonesia’s electronic performance accountability system (e-SAKIP) on strategic planning effectiveness in a remote public sector organization. Using a quantitative explanatory design, data were collected from 40 employees through a census survey and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that e-SAKIP has a strong and significant positive effect on strategic planning effectiveness, indicating that digital performance systems can enhance organizational outcomes when properly utilized. However, the results also show that this relationship is not uniform across conditions. Leadership commitment emerges as a significant moderating variable, strengthening the effect of e-SAKIP on strategic planning, while digital infrastructure and dynamic organizational capability do not exhibit significant moderating effects. These findings highlight the importance of managerial and institutional factors in translating digital systems into strategic outcomes. The study contributes to the literature by providing empirical evidence from a remote administrative context, emphasizing that digital governance effectiveness depends not only on technological availability but also on leadership-driven utilization and organizational alignment.

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Published

2026-05-31

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Vol. 5 No. 3 (2026): May 2026

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