A Systematic Review of E-Budgeting and Sustainable Educational Governance
Keywords:
E-budgeting, Educational governance, Sustainable education, SDGs, Financial transparencyAbstract
Digital transformation in educational financial management has become a crucial pillar for achieving sustainable governance. This study aims to synthesize literature on the key mechanisms and implementation barriers of e-budgeting in educational institutions over the last decade (2015-2025). Using the Systematic Literature Review (SLR) method with the PRISMA protocol, 15 key articles were analyzed from Google Scholar and Crossref databases. The results show that the main mechanisms of e-budgeting work through strengthening radical transparency, real-time accountability, and quality-based budget allocation efficiency. However, its implementation still faces systemic barriers such as low digital literacy among human resources, organizational resistance, and regulatory inconsistency. The implications of this research emphasize the need for an integrative digital leadership vision to ensure that digital budgeting is not just an administrative formality but a strategic instrument for educational sustainability
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