Electronic village financial system implementation in Banyuwangi: Ready or not?

This study aims to provide input to the local government of Banyuwangi District about the readiness for village financial system implementation in Banyuwangi district. The research approach used was descriptive qualitative with the case study method. Data was obtained through interviews with 15 informants consisting of DPMD, BPKAD, Inspectorate and 12 villages in Banyuwangi. The results of this study indicate that the understanding of village officials regarding the prevailing regulations tends to be weak and age and education factors influence the response to change for human resources (HR). The implementation of Electronic Village Budgeting (EVB) is able to meet the needs of village financial management based on Banyuwangi Regulation 15 of 2015. However, the application of village finance that is currently being used needs to be responsive to changes in policy direction, especially relating to village financial management. The difference in the application of village finance in the form of EVB and Sistem Keuangan Desa (SISKEUDES) lies in the platform and basic, namely web-based and online EVB whereas for SISKEUDES tends to be dashboards and offline. Based on the usefulness and ease of use in TAM theory, village officials see the need for applications that are able to answer the principles of accountability and transparency in managing village finances and are able to reduce risks and ease of use and responsiveness to changes in the direction of policies that apply.