The Effect of Utilizing the Oline Village Financial System (SISKEUDES) Application on Improving the Efficincy and Accuracy of Village Financial Reports in Baun Bango Village, Kamipang District, Katingan Regency, Central Kalimantan Province

Abstract

This study aims to analyze in depth the effect of utilizing the Online Village Financial System (Siskeudes) application on improving the efficiency and accuracy of village financial reports in Baun Bango Village. Digital transformation in village financial management is part of governance reform oriented toward transparency, accountability, effectiveness, and efficiency. The study employed a quantitative approach using a survey method involving 15 village officials. Data analysis was conducted through classical assumption tests, simple linear regression, t-tests, F-tests, and coefficient of determination (R²). The results indicate that the utilization of Online Siskeudes has a positive and significant effect on efficiency (β=0.524; p=0.006) and accuracy (β=0.519; p=0.009). The R² values of 0.447 and 0.424 respectively indicate a substantial contribution of the system to improving report quality. These findings confirm that the digitalization of village finance strengthens technology-based governance.

Keywords: Online Siskeudes, efficiency, accuracy, village financial reports, digital governance.