Smart Governance Through the Digitalization of Village Fund Management in Bina Baru Village

Abstract

Smart governance has emerged as a strategic approach to the modernization of public administration through the systematic application of digital technology to achieve efficient, transparent, accountable, and participatory governance. In Indonesia, the urgency of adopting this approach has intensified in tandem with the growing volume of village fund allocations, which increasingly demand more rigorous, open, and publicly accountable management practices. This study examines the extent to which the digitalization of village fund management in Bina Baru Village, Sidenreng Rappang Regency, South Sulawesi, reflects the principles of smart governance across three dimensions: system implementation, public accessibility, and technical stability. Employing a qualitative case study approach, data were collected through in-depth interviews with the Village Secretary, the Head of Financial Affairs, the Village Operator, and a Community Leader, and subsequently analyzed using NVivo 12 Plus. The findings reveal a significant gap between technical achievement and governance outcomes. The Siskeudes digital financial system has functioned optimally for internal administrative purposes; however, it remains inaccessible to the broader public, leaving the objectives of transparency and public accountability largely unrealized. Furthermore, recurrent technical disruptions and server instability continue to undermine the reliability of the system. This study asserts that the attainment of genuine smart governance at the village level necessitates balanced and concurrent progress across three interconnected fronts: the strengthening of technical infrastructure, the expansion of digital access for communities, and the sustained enhancement of digital literacy.