<![CDATA[The digitalization of village financial governance has become a crucial issue in public administration, as village governments manage substantial fiscal resources and are required to uphold the principles of transparency, accountability, participation, budgetary order, and discipline. This study aims to analyze the capacity of village apparatus in transforming financial governance through the Village Financial System (SISKEUDES) in Paconne Village, North Belopa District, Luwu Regency. This research employs a qualitative case study approach. Data were collected through interviews involving five informants, observation, documentation, and regulatory review, and were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that SISKEUDES has encouraged a shift from manual financial administration to a more structured digital system, particularly in planning, budgeting, administration, bookkeeping, and reporting. However, system effectiveness remains highly dependent on the capacity of village apparatus, task distribution, technical training, and organizational adaptability. In Paconne Village, SISKEUDES operation is still concentrated in the hands of the village treasurer, while technical training for broader apparatus capacity development remains limited. These findings suggest that digital transformation in village government should not be understood merely as application adoption, but as a broader process of strengthening institutional and human resource capacity. This article contributes to public administration scholarship by positioning village apparatus capacity as a key prerequisite for successful digital governance at the village level]]>
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