IMPLEMENTATION OF ACCOUNTING SYSTEM IN VILLAGE FINANCIAL MANAGEMENT: A CASE STUDY IN SUDIMARA VILLAGE, TABANAN DISTRICT

Abstract

This study examines the implementation of the Village Financial System (Siskeudes) as a digital accounting tool in managing village finances in Sudimara Village, Tabanan District. Although the Indonesian government has promoted the use of Siskeudes to improve transparency and accountability, many technical and administrative challenges persist at the village level. The main objective of this research is to explore how village officials perceive and utilize the Siskeudes application, identify key barriers to its implementation, and propose viable solutions. A qualitative descriptive method was employed through interviews, observation, and documentation. Using the Technology Acceptance Model (TAM) framework, the study found that user acceptance is influenced by perceived usefulness and ease of use. The main challenges included data entry errors in budgeting modules, limited internet access, and lack of follow-up training after system updates. These findings suggest that beyond technology provision, human capacity building and infrastructural support are essential to optimize Siskeudes utilization. The study contributes to the literature on public sector information systems in rural governance and offers practical insights for policymakers.