Evaluation of the use of the Village Financial System Application in Efforts to Improve the Quality of Village Financial Accountability

Abstract

This study aims to evaluate the use of the Village Financial System Application (SISKEUDES) in improving the quality of village financial accountability in Gayam Village, Pekuwon Village, and Sidomulyo Village, Bangsal District, Mojokerto Regency. This study employed a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation, and were analyzed using data reduction, data presentation, and conclusion drawing techniques, with validity tested through source and technique triangulation. The results indicate that the implementation of SISKEUDES has supported village financial management to become more orderly, transparent, and accountable. However, several obstacles remain, including limited competence of village officials, technical system disruptions, and inadequate supporting facilities. To address these challenges, the village governments have conducted staff training, strengthened coordination with relevant institutions, and improved technical support to optimize the implementation of SISKEUDES.