<![CDATA[The Village Financial System (SISKEUDES) is an information system developed to support transparent, accountable, and efficient village financial management. However, empirical evidence regarding its effectiveness and utilization in eastern Indonesia, particularly in Papua, remains limited. This study aims to analyse the effectiveness and utilization of SISKEUDES in improving financial accountability in Kampung Doyo Baru, Waibu District, Jayapura Regency. A qualitative descriptive approach with a case study design was employed. Data were collected through semi-structured interviews, observation, and documentation involving the Village Head, Village Secretary, SISKEUDES Operator, and members of the Village Consultative Body (BAMUSKAM). Data were analysed using the interactive model of data reduction, data display, and conclusion drawing. The findings reveal that SISKEUDES has been effectively implemented throughout the stages of village financial management, including planning, budgeting, administration, reporting, and accountability. The system improves administrative order, facilitates financial reporting, and supports compliance with applicable regulations. Although internet connectivity, incomplete supporting documents, and officials' workload occasionally affect reporting timeliness, these constraints do not reduce the quality of financial reports. Positive user acceptance, supported by training and technical assistance, has strengthened the consistent utilization of SISKEUDES. The findings imply that improving village financial accountability depends not only on the information system itself but also on the competence of village officials, continuous capacity building, user acceptance, and the commitment of the village government to implement the principles of transparency and accountability.]]>
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