Public Sector Accountability And Good Governance In The Digital Era: A Literature Review On E-Procurement Regulations

Abstract

This study aims to critically examine and evaluate how the current e-procurement regulatory framework normatively and theoretically mitigates information asymmetry to strengthen public sector governance. Utilizing a literature study method with a qualitative content analysis approach, this research extracts secondary data from legal documents, specifically Presidential Regulation Number 46 of 2025, and academic literature based on Agency Theory. The results indicate that the mandatory transition to digital procurement through the Electronic Procurement System (SPSE) and e-Katalog fundamentally overhauls the government's internal control mechanisms. This transformation eliminates manipulation loopholes through the standardization of procurement instruments, ensures real-time symmetrical data visibility, and strips procurement officials of baseless discretionary rights via immutable digital audit trails. Furthermore, the harmonization of derivative regulations at the local government level proves crucial in localizing national transparency policies. In conclusion, the digital procurement ecosystem represents an absolute infrastructure that repositions public accountability from a mere year-end audit evaluation into a continuous preventive monitoring mechanism integrated across the bureaucratic value chain.