Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

Examining The Use of Information Technology Applications to Improve Village Financial Management Accountability Sigi Regency

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  • @INPROCEEDINGS{10.4108/eai.10-10-2023.2342161,
        author={Andina  Oktafiana and Naspa  Naspa and Haryono Pasang  Kamase},
        title={Examining The Use of Information Technology Applications to Improve Village Financial Management Accountability Sigi Regency},
        proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={IPSC},
        year={2023},
        month={12},
        keywords={accountability financial management local government village financial system application},
        doi={10.4108/eai.10-10-2023.2342161}
    }
    
  • Andina Oktafiana
    Naspa Naspa
    Haryono Pasang Kamase
    Year: 2023
    Examining The Use of Information Technology Applications to Improve Village Financial Management Accountability Sigi Regency
    IPSC
    EAI
    DOI: 10.4108/eai.10-10-2023.2342161
Andina Oktafiana1,*, Naspa Naspa1, Haryono Pasang Kamase1
  • 1: Universitas Tadulako
*Contact email: andinaoktavianaa@gmail.com

Abstract

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.