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Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

This study aims to evaluate and develop SISKEUDES implementation in Sindangheula Village through the lens of Everett M. Rogers' Diffusion of Innovation theory. Using a qualitative descriptive method, data were collected through interviews with the village head and financial affairs officer. The findings indicate that SISKEUDES has been adopted primarily due to its relative advantage in replacing manual systems, resulting in more structured and accountable financial management. However, the complexity of the system, particularly in terms of technical usage and cognitive adaptation, presents challenges for village apparatus with limited digital literacy. The study highlights that successful adoption depends not only on the innovation's superiority but also on institutional readiness and continuous support. It concludes that while SISKEUDES brings significant improvements, its sustainability requires regular training and the institutionalization of digital competence within the village governance system.

KKN-Thematic (Real Work Lecture) is a form of student service to the community as part of the tridharma of higher education. This program aims to support village development and provide students with the opportunity to practice the knowledge they have learned directly. The purpose of this program is to identify challenges and opportunities in aligning the village financial management system to be more effective. A case study approach is used to analyze the implementation process and collect data on the integration efforts. Some of the problems faced by Baskara Bakti Village include data compatibility, limited technical capacity, and information gaps between SISKEUDES and PDAM. This service activity underlines the importance of strengthening institutional coordination, increasing technical support, and developing standard data formats to facilitate smooth integration in SISKEUDES. By addressing these challenges, villages can optimize financial management practices and improve the provision of public services.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.

This study was conducted with the aim of knowing the extent to which the quality of village financial reports can be influenced by human resource (HR) knowledge, SISKEUDES implementation and internal control systems. This study uses a quantitative method with primary data collection, namely a questionnaire. The population in this study was 160. The sampling techniques used purposive sampling, so that 100 people were used. The data analysis techniques used were data instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing. Based on the results of the study, human resource (HR) knowledge, SISKEUDES implementation and internal control systems partially influenced the quality of village financial reports.

This study explores the implementation of the SiskeuDes application in financial management in Pijot Utara Village. SiskeuDes, as a village financial information system, aims to improve the efficiency, transparency, and accountability of village financial management. This study identifies and analyzes the stages of SiskeuDes use, namely planning, implementation, administration, and reporting, and evaluates the advantages and disadvantages of the system in the village context. At the planning stage, SiskeuDes assists in the preparation of planning documents such as RKPDes and APBDes through village deliberations involving village officials and the community. This system supports the accuracy and efficiency of budget planning despite challenges such as network disruptions and HR skills. At the implementation stage, SiskeuDes facilitates verification and budget preparation and reporting, with the active role of the Village Secretary and the Village Financial Management Unit (UPKD). Financial administration has also progressed thanks to this system, which reduces the risk of manipulation and increases transparency. The reporting and accountability process is carried out in a structured and integrated manner with SiskeuDes, although there are obstacles in conveying information to the community. The advantages of using SiskeuDes include increased efficiency of financial recording and reporting, real-time transparency, and support for community participation. However, disadvantages include limited infrastructure, suboptimal HR skills, and challenges in delivering information to the community. Improvement efforts such as increasing training and improving infrastructure are being made to address these shortcomings. Overall, SiskeuDes has made a positive contribution to village financial management, but still requires adjustments to address the various challenges that exist.  

This study aims to determine the effect of utilizing the village financial system on village financial management in Nita District. The method used in this study is a quantitative method with primary data sources in the form of questionnaires distributed to village officials using the Siskeudes application with a total of 32 respondents. The analytical method in this research is data quality test, classic assumption test, simple regression analysis, hypothesis testing and coefficient of determination. The results obtained in this study show that the village financial system (SISKEUDES) has no effect on village financial management in villages in Nita District. This shows that village financial management in villages in Nita District, Sikka Regency is largely not affected by the presence or absence of the Siskeudes application.

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village