Preparation of Digital-Based Village Financial Reports: An Exploratory Study of Obstacles and Adaptation Strategies in Tanjung Anom Village

Abstract

The development of information technology has driven significant changes in village financial management, particularly through the implementation of a digital-based financial reporting system. This study aims to explore the challenges and adaptation strategies undertaken by the Tanjung Anom Village apparatus in the process of preparing digital-based financial reports. The research method used is qualitative with an exploratory study approach. Data was obtained through interviews with village officials involved in financial management. The results show that digitization through the Siskeudes application helps improve the efficiency and accountability of financial reporting, although there are still obstacles such as limited infrastructure, unstable internet networks, and uneven human resource capabilities. Adaptation strategies are carried out through internal cooperation, coordination with external parties, and independent learning. This study provides an overview of the adaptation process of village officials in facing changes towards more modern and transparent financial management.