The influence of utilizing accounting information systems on financial transparency and accountability

This study analizes the effect of implementing an accounting information system on the accountability and transparency of village financial management by utilizing secondary data. Data were collected from official local government documents, annual reports, internal policies, as well as journal publications and proceedings related to the implementation of accounting information systems in the public sector. The method used is descriptive-analytical, where secondary data is interpreted to describe the relationship between the implementation of accounting information technology and improving the quality of financial reporting. The results of the study indicate that villages that implement an integrated accounting information system are able to improve the reliability of transaction recording, present financial reports more timely, and open access to information for the public. The implementation of Siskeudes and other accounting software has encouraged more transparent financial governance, reduced the potential for data manipulation, and strengthened accountability mechanisms through documented audit trails. These findings are in line with the results of previous studies that emphasize the importance of information technology in improving the integrity and openness of public fund management. Practical recommendations include improving village apparatus training, strengthening IT infrastructure, and updating regulations to support the consistent use of accounting information systems. This study is expected to be a reference for policy makers in developing sustainable village financial digitalization strategies.