<![CDATA[This study evaluates the effectiveness of the Village Financial System (Siskeudes) in village financial administration in Pangulah Baru Village, Karawang Regency, and distinguishes obstacles arising from the application itself from those arising from its implementation. A qualitative descriptive case study design was used. Data were collected through in-depth interviews, non-participant observation, documentation, and a 50-item yes/no checklist completed by the three officials directly involved in Siskeudes: the Village Head, the Village Secretary (Siskeudes operator), and the Head of Financial Affairs. The checklist items were grouped into the five Electronic Data Processing (EDP) stages (data collection, input, processing, output, and storage), supporting conditions, and overall benefits. Effectiveness was calculated as the share of favourable responses and interpreted using Champion’s criteria, while the interview data explain the results. Of 150 responses, 128 (85.3%) were favourable, placing Siskeudes in the “effective” category. All five EDP stages were effective (83.3%–100%), whereas supporting conditions were only sufficiently effective (61.9%). The remaining obstacles are the operator’s limited technical knowledge, limited training and technical support, dependence on a stable internet connection, item codes and sub-categories that do not match transactions, cash-based payments, and difficulty in retrieving prior-year data. Most obstacles stem from implementation conditions rather than from the application itself. The findings point to regular training, responsive technical support, updated coding guidance, non-cash transactions, and multi-year data storage.]]>
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