TRANSFORMASI DIGITAL PENGELOLAAN KEUANGAN NEGERI BERBASIS SISKEUDES: STUDI KUALITATIF DI NEGERI KAILOLO

Abstract

This study describes the implementation of the Village Financial System (SISKEUDES) and explores how human resource competence and digital literacy support accountability and transparency in financial management in Negeri Kailolo. A descriptive qualitative approach was used, and the study was conducted from March to April 2026. Ten informants were purposively selected from the village government, SISKEUDES operator, Village Consultative Body (BPD), and community representatives. Data were collected through interviews, observation, and documentation, then analyzed through data reduction, data display, and conclusion drawing. The findings indicate that SISKEUDES supports administrative organization, data entry and storage, and financial reporting. These benefits are associated with task allocation, work experience, and staff training, although network limitations and the need for further capacity building remain. For the public, budget information is available through information boards, but community awareness and access to financial information vary. The study concludes that a gap remains between the digitization of internal administration and substantive transparency to the community.

Keywords: SISKEUDES; human resource competence; digital literacy; accountability; transparency.