PENGARUH APLIKASI SISTEM INFORMASI KEUANGAN DESA (SISKEUDES) DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI KABUPATEN SUMBAWA BARAT: The Influence Of The Village Financial System Application (SISKEUDES) And Village Apparatus Competence On The Accountability Of Village Financial Management In West Sumbawa Regency

Sri Firmawati (Universitas Teknologi Sumbawa)
Yolli Eka Putri (Universitas Teknologi Sumbawa)
Ramlafatma Ramlafatma (Universitas Teknologi Sumbawa)

Ganec Swara
Vol. 19 No. 3 (2025): September 2025

This research investigates the extent to which the utilization of the Village Financial Information System (SISKEUDES) and the competence of village apparatus affect financial accountability in village governance within West Sumbawa Regency. The study arises from ongoing disparities in the transparency and responsibility of financial practices, alongside varying levels of technical proficiency among officials managing digital systems. Adopting a quantitative methodology, the study collected data from 174 respondents involved in financial administration at the village level. A simple linear regression analysis was applied. The results indicate that SISKEUDES usage positively and significantly correlates with improved accountability, evidenced by a regression coefficient of 0.447 and a significance level of 0.000. Likewise, the competence of village staff also contributes significantly, with a regression coefficient of –0.447 and the same level of significance. These outcomes emphasize the dual necessity of robust digital infrastructure and skilled human resources in fostering transparent and accountable village financial management.