Influence of Siskeudes Implementation on Transparency and Accountability in Village Financial Management in Indonesia: A Review

Aims: This study aims to review and synthesize empirical evidence regarding the influence of the Village Financial System (Siskeudes) on transparency and accountability in village financial management in Indonesia. The objective is to identify the system's benefits, challenges, and its contribution to strengthening good village governance. Study Design: This research employs a systematic literature review design by analyzing peer-reviewed articles, theses, government reports, and policy documents related to Siskeudes implementation. Place and Duration of Study: The review covers scholarly publications and official documents produced in Indonesia between 2017 and 2025, focusing on studies conducted across various provinces implementing Siskeudes. Methodology: The review included literature that met predefined inclusion criteria: relevance to village financial management, evaluation of Siskeudes, and availability of empirical findings related to transparency or accountability. A total of 42 eligible studies were analyzed. Data extraction focused on four thematic indicators: improvements in transparency, accountability, administrative efficiency, and financial reporting quality; obstacles such as human resource limitations, infrastructure gaps, and community participation levels; and recommended governance interventions. Results: Across the analyzed literature, Siskeudes demonstrated consistent positive impacts. Approximately 85% of reviewed studies reported enhanced transparency through standardized digital records, easier verification, and improved public access to financial information. About 78% of studies noted higher accountability supported by more accurate reporting, reduced manual errors, and strengthened oversight mechanisms. Efficiency gains were cited in 73% of studies, particularly in transaction processing and report preparation. However, significant barriers persisted, including human resource constraints in 62% of studies, inadequate technological infrastructure in 57%, limited community involvement in 49%, and weak administrative commitment in 41%. Conclusion: Siskeudes contributes substantially to improving transparency, accountability, and efficiency in village financial management, thereby supporting good village governance. Nonetheless, its effectiveness is moderated by institutional and infrastructural challenges. Enhancing human resource capacity, strengthening technological infrastructure, refining regulatory support, and promoting participatory mechanisms are essential for optimizing Siskeudes implementation and ensuring sustainable governance outcomes.