<![CDATA[Underdeveloped, frontier, and outermost (3T) regions in Indonesia face persistent gaps in infrastructure and public services that pose a distinct challenge to accelerating the achievement of Village SDGs. Studies that explicitly link Smart Village policy implementation with Village SDGs achievement in these regions remain scarce. This study analyzes the implementation of Smart Village policy in 3T regions through the lens of communication, resources, disposition, and bureaucratic structure, and identifies the opportunities and challenges it presents for accelerating Village SDGs achievement. A descriptive qualitative approach with a case study design was employed in Nunukan Regency, North Kalimantan, across three representative zones: Sebatik, Krayan, and Lumbis. The study population comprised Smart Village stakeholders in Nunukan Regency, with a purposively selected sample of 12 informants representing district government, village government, village facilitators, and community leaders. Data were collected through in-depth interviews, field observation, and documentation, and analyzed using the Miles and Huberman interactive model, comprising data reduction, data display, and conclusion drawing, with thematic categories based on the four policy implementation indicators of Edward III. The findings show that implementer disposition is the primary strength across all zones, while resources, bureaucratic structure, and digital inclusion remain weak points most strongly shaped by geographic conditions. The policy opens opportunities in public services, village economy, education, health, and governance, but faces challenges in infrastructure, human resources, bureaucratic fragmentation, social exclusion, privacy, and financing sustainability. The study concludes that accelerating Village SDGs achievement requires zone-differentiated strategies and an explicit linkage between village digital data and the development planning cycle.]]>
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