Implementation of Smart Government in Improving Village Fund Management Accountability in Kalempang Village

Abstract

This study aims to examine the implementation of smart government through the Village Financial System (SISKEUDES) application in improving village fund management accountability in Kalempang Village, Pitu Riawa Subdistrict, Sidenreng Rappang Regency. Smart government is operationalized through three integrated dimensions: smart governance, smart administration, and smart community. Employing a descriptive qualitative approach, data were collected through in-depth interviews, field observations, and documentation involving village officials, Village Consultative Board (BPD) members, and community representatives. Data analysis used Miles and Huberman's interactive model supported by Nvivo 12 Plus software, focusing on smart government digitalization elements (support, capacity, value) and accountability indicators (commitment, guarantee, report, result, morality). Findings indicate that smart government implementation through SISKEUDES contributes positively to administrative efficiency and internal financial control, reflecting progress in the smart administration and smart governance dimensions. However, the smart community dimension remains underdeveloped as the system is not publicly accessible, limiting public transparency and participation. The value element was most prominent among digitalization aspects, while the guarantee indicator dominated the accountability dimension. This study highlights the importance of integrating digital systems with local institutional structures to foster inclusive, transparent, and participatory village governance.