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Abstract
This study aims to examine the influence of the digitalization of the Village Financial System (SISKEUDES) on the governance of village governments in Mamuju Regency, considering the moderating roles of village apparatus competence, fraud prevention, and the effectiveness of village financial management. A quantitative approach was employed, with data collected through surveys of 150 village officials. The data were analyzed using multiple linear regression and interaction effect tests. The results reveal that SISKEUDES digitalization has a significant positive impact on village governance. Financial management effectiveness also shows a significant influence, while fraud prevention and apparatus competence do not have direct effects. However, the interaction analysis indicates that village apparatus competence strengthens the influence of fraud prevention on governance but unexpectedly weakens the relationship between financial management effectiveness and governance. Meanwhile, competence does not moderate the effect of digitalization on governance. These findings underscore the importance of integrating digital financial systems with institutional factors such as human resource competence and internal control. The success of SISKEUDES implementation is not solely determined by technological capacity but also relies heavily on the quality of personnel and governance infrastructure to achieve transparency, accountability, and public participation in local government.
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References
- Damanik, A. R., Firmansyah, R., & Hafizhah, A. N. (2023). Enhancing smart digitalized system through SISKEUDES application in ensuring village accountability. BISTIC 2022, AEBMR, 245, 74–85. https://doi.org/10.2991/978-94-6463-178-4_9
- Eldayanti, N. K. R., Indraswarawati, S. A. P., & Yuniasih, N. W. (2020). Pengaruh kompetensi aparatur desa, sistem pengendalian internal, integritas dan akuntabilitas terhadap pencegahan kecurangan (Fraud) dalam pengelolaan keuangan desa. Hita Akuntansi dan Keuangan, 1(1). https://doi.org/10.32795/hak.v1i1.787
- Indriani, M., Nadirsyah, Fuadi, R., & Evayani. (2020). Can Siskeudes support village governance in Aceh Province of Indonesia? Cogent Business & Management, 7(1), 1743617. https://doi.org/10.1080/23311975.2020.1743617
- Junaidi, H., & Syahputra, B. E. (2024). Fraud detection in public sector institutions: An empirical study in Indonesia. Cogent Business & Management, 11(1), 2404479. https://doi.org/10.1080/23311975.2024.2404479
- Prameswari, K. S., Ayu, P. C., & Pratiwi, N. P. T. W. (2022). Pengaruh whistleblowing, SPIP, Good Public Governance, dan kompetensi terhadap pencegahan Fraud dana desa. Hita Akuntansi dan Keuangan, 3(4). https://doi.org/10.32795/hak.v3i4.3466
- Pratiwi, D. N., & Pravasanti, Y. A. (2020). Analysis of Siskeudes (Village Financial System) with TAM Approach (Technology Acceptance Model). International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03). https://doi.org/10.29040/ijebar.v4i03.1333
- Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3). https://doi.org/10.5465/AMR.1995.9508080331
- Tunya, M. G., Riharjo, I. B., & Ardini, L. (2023). Pengaruh aplikasi Siskeudes dan SPI terhadap kualitas laporan keuangan desa dengan kompetensi SDM sebagai variabel pemoderasi. Jurnal Samudra Ekonomi dan Bisnis, 14(3), 478–488. https://doi.org/10.33059/jseb.v14i3.7631
References
Damanik, A. R., Firmansyah, R., & Hafizhah, A. N. (2023). Enhancing smart digitalized system through SISKEUDES application in ensuring village accountability. BISTIC 2022, AEBMR, 245, 74–85. https://doi.org/10.2991/978-94-6463-178-4_9
Eldayanti, N. K. R., Indraswarawati, S. A. P., & Yuniasih, N. W. (2020). Pengaruh kompetensi aparatur desa, sistem pengendalian internal, integritas dan akuntabilitas terhadap pencegahan kecurangan (Fraud) dalam pengelolaan keuangan desa. Hita Akuntansi dan Keuangan, 1(1). https://doi.org/10.32795/hak.v1i1.787
Indriani, M., Nadirsyah, Fuadi, R., & Evayani. (2020). Can Siskeudes support village governance in Aceh Province of Indonesia? Cogent Business & Management, 7(1), 1743617. https://doi.org/10.1080/23311975.2020.1743617
Junaidi, H., & Syahputra, B. E. (2024). Fraud detection in public sector institutions: An empirical study in Indonesia. Cogent Business & Management, 11(1), 2404479. https://doi.org/10.1080/23311975.2024.2404479
Prameswari, K. S., Ayu, P. C., & Pratiwi, N. P. T. W. (2022). Pengaruh whistleblowing, SPIP, Good Public Governance, dan kompetensi terhadap pencegahan Fraud dana desa. Hita Akuntansi dan Keuangan, 3(4). https://doi.org/10.32795/hak.v3i4.3466
Pratiwi, D. N., & Pravasanti, Y. A. (2020). Analysis of Siskeudes (Village Financial System) with TAM Approach (Technology Acceptance Model). International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03). https://doi.org/10.29040/ijebar.v4i03.1333
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3). https://doi.org/10.5465/AMR.1995.9508080331
Tunya, M. G., Riharjo, I. B., & Ardini, L. (2023). Pengaruh aplikasi Siskeudes dan SPI terhadap kualitas laporan keuangan desa dengan kompetensi SDM sebagai variabel pemoderasi. Jurnal Samudra Ekonomi dan Bisnis, 14(3), 478–488. https://doi.org/10.33059/jseb.v14i3.7631