Designing modular digital governance infrastructure for public sector financial integration

Public universities are under greater pressure than ever to improve financial management, but many still operate on decentralised systems and fragmented approaches to planning, budgeting, and accountability, which lead to inefficient allocation of resources and weak traceability or compliance. These challenges are even more pressing in large, geographically diverse institutions, where governance coordination is extremely complex. This paper presents a case study of Smart SIPPP, a modular digital governance infrastructure that integrates planning, budgeting, financial execution, and accountability processes into one system architecture at Universitas Terbuka as an autonomous open-university institution in Indonesia.