Kajian Penggunaan Aplikasi Teknologi Informasi Untuk Meningkatkan Akuntabilitas Pengelolaan Keuangan Desa Kabupaten Sigi

This study evaluates SISKEUDES effectiveness in enhancing village financial accountability. Using case study analysis, data were collected through direct observation and in-depth interviews with 15 informants from Kalukubula, Jono Oge, and Lolu Villages in Sigi Biromaru District, Sigi Regency, Central Sulawesi Province. Results show that challenges include limited knowledge of SISKEUDES, inadequate infrastructure, and resistance to change. Advantages include adherence to financial regulations, improved performance of village officials, and simplified financial reporting. The study highlights the need for addressing obstacles to support accountability in village financial management. Decision-makers at provincial and national levels should prepare thoroughly, focusing on the village apparatus and technology infrastructure. This research lays the foundation for future studies on village financial management accountability.