Evaluating the Role of Accounting Information Systems in Enhancing Village Financial Governance: a Study From Jayapura City
DOI:
https://doi.org/10.55583/invest.v7i1.2088Keywords:
Accounting Information Systems, Siskeudes, Village Financial Management, Financial Governance, AccountabilityAbstract
This study aims to evaluate the role of Accounting Information Systems (AIS) in improving the effectiveness, transparency, and accountability of village financial management in Jayapura City. The main issues raised are the weak financial management of villages, limited human resource capacity, and the uneven implementation of AIS across villages. This study uses a mixed methods approach, combining qualitative interviews with village officials and quantitative analysis of the effectiveness ratio of village expenditure realisation for 2020–2024. Qualitative results show that most villages have implemented SIA based on Siskeudes, which has improved recording accuracy and administrative efficiency, although there are variations due to differences in training, infrastructure, and socio-cultural factors. Quantitative analysis shows that the average expenditure realisation exceeds 90% in most villages, reflecting a high level of financial management effectiveness. However, spending priorities are still dominated by administrative and physical development expenditures, with low allocations for community empowerment. The results of this study emphasise the importance of increasing the capacity of the apparatus, preparing a balanced budget, and providing stronger regulatory support in order to optimise the implementation of the SIA and encourage sustainable village development.
References
Al-Hattami, H. M. (2024). Impact of AIS success on decision-making effectiveness among SMEs in less developed countries. Information Technology for Development, 30(3), 472–492. https://doi.org/10.1080/02681102.2022.2073325
Aligarh, F., Probohudono, A. N., Widarjo, W., & Sudaryono, E. A. (2025). Village government’s financial system: Investigating the impact of the technology–organization–environment (TOE) framework on performance, accountability, and transparency. Information Development. Advance online publication. https://doi.org/10.1177/02666669251352106
Bawono, I. R., Kinasih, A. D. M., & Rahayu, A. K. (2020). Factors affecting accountability of village fund management through implementation of the village financial system (SISKEUDES). Journal of Accounting and Investment, 21(3). https://doi.org/10.18196/jai.2103160
Chang, Z., Rusu, V., & Kohler, J. C. (2021). The Global Fund: Why anti-corruption, transparency and accountability matter. Globalization and Health, 17(1), 108. https://doi.org/10.1186/s12992-021-00753-w
Creswell, J. W., & Plano Clark, V. L. (2018). Designing and conducting mixed methods research (3rd ed.). SAGE Publications.
Cruz Dallagnol, E., Portulhak, H., & Peixe, B. C. S. (2023). How is public value associated with accountability? A systematic literature review. Public Money & Management, 43(3), 251–258. https://doi.org/10.1080/09540962.2022.2129531
Dai, Q. (2022). Designing an accounting information management system using big data and cloud technology. Scientific Programming, 2022, 1–11. https://doi.org/10.1155/2022/7931328
de Boer, T. (2023a). Updating public accountability: A conceptual framework of voluntary accountability. Public Management Review, 25(6), 1128–1151. https://doi.org/10.1080/14719037.2021.2006973
de Boer, T. (2023b). Why do public agencies seek accountability? The role of audiences. Public Administration, 101(3), 865–883. https://doi.org/10.1111/padm.12859
Faccia, A., & Petratos, P. (2021). Blockchain, ERP and AIS: Research on e-procurement and system integration. Applied Sciences, 11(15), 6792. https://doi.org/10.3390/app11156792
Farazmand, A., De Simone, E., Gaeta, G. L., & Capasso, S. (2022). Corruption, lack of transparency and misuse of public funds in times of crisis. Public Organization Review, 22(3), 497–503. https://doi.org/10.1007/s11115-022-00651-8
Ghofar, A., Subandi, H., & Kusumadewi, A. W. (2022). Agency problem and governance model for BUMDes. International Journal of Business and Systems Research, 16(4), 484–500. https://doi.org/10.1504/IJBSR.2022.123941
Ginting, A. H., Widianingsih, I., Mulyawan, R., & Nurasa, H. (2023). Village government’s risk management and village fund administration in Indonesia. Sustainability, 15(24), 16706. https://doi.org/10.3390/su152416706
Handayani, E., Garad, A., Suyadi, A., & Tubastuvi, N. (2023). Increasing village service performance through governance and participation. World Development Sustainability, 3, 100089. https://doi.org/10.1016/j.wds.2023.100089
Harun, H., Graham, P., Kamase, H. P., & Mir, M. (2021). Impacts of financial literacy and NPM on village funds. International Journal of Public Administration, 44(4), 336–345. https://doi.org/10.1080/01900692.2020.1722165
Haustein, E., & Lorson, P. C. (2023). Transparency of local government financial statements. Financial Accountability & Management, 39(2), 375–393. https://doi.org/10.1111/faam.12353
Johri, A. (2025). Impact of artificial intelligence on accounting information systems. Accounting Forum. Advance online publication. https://doi.org/10.1080/01559982.2025.2451004
Jovanović, T., & Vašiček, V. (2021). Accounting information in public financial management. Public Money & Management, 41(2), 99–106. https://doi.org/10.1080/09540962.2020.1724405
Junaedi, J. (2023). Implementation of good governance in village administration. International Journal of Business, Law, and Education, 4(1), 249–266. https://doi.org/10.56442/ijble.v4i1.160
Kementerian Keuangan Republik Indonesia. (2017). Village fund handbook: Village funds for public welfare. Directorate General of Fiscal Balance.
Kementerian Keuangan Republik Indonesia. (2024). Regulation of the Minister of Finance of the Republic of Indonesia Number 108 of 2024 concerning the allocation of village funds to each village, the use of village funds, and the disbursement of village funds for fiscal year 2025. Legal Documentation and Information Network of the Ministry of Finance.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Muthomi, F., & Thurmaier, K. (2021). Participatory transparency in governance. Public Administration Review, 81(3), 519–531. https://doi.org/10.1111/puar.13294
OECD. (2001). Managing public expenditure: A reference book for transition countries. OECD Publishing.
Palinkas, L. A., Horwitz, S. M., Green, C. A., Wisdom, J. P., Duan, N., & Hoagwood, K. (2015). Purposeful sampling for qualitative data collection and analysis in mixed method implementation research. Administration and Policy in Mental Health and Mental Health Services Research, 42(5), 533–544. https://doi.org/10.1007/s10488-013-0528-y
Patton, M. Q. (2015). Qualitative research & evaluation methods: Integrating theory and practice (4th ed.). SAGE Publications.
Pilon, M., & Brouard, F. (2023). Accountability as governance system. Financial Accountability & Management, 39(2), 421–446. https://doi.org/10.1111/faam.12323
Sofyani, H., Pratolo, S., & Saleh, Z. (2022). Accountability and transparency in village governance. Journal of Accounting & Organizational Change, 18(3), 397–418. https://doi.org/10.1108/JAOC-06-2020-0070
Sofyani, H., Yaya, R., & Saleh, Z. (2023). Transparency and community trust. Financial Accountability & Management, 39(2), 355–374. https://doi.org/10.1111/faam.12351
Wahyuni, E. S., & Fatmawati, F. (2021). Good governance in village finance. Journal of Accounting and Taxation Issues, 4(2). https://doi.org/10.18196/jati.v4i2.10895
Witono, B. (2021). Regional financial accountability. International Journal of Accounting and Business Society, 29(1), 57–94. https://doi.org/10.21776/ub.ijabs.2021.29.1.4
Zaitul, Z., Ilona, D., & Novianti, N. (2023). Good governance in rural administration. Administrative Sciences, 13(1), 19. https://doi.org/10.3390/admsci13010019
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Adolf Z D. Siahay, Theo Allolayuk, Manggalawati Tande Bura
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
