The Impact of Good Governance Implementation and Siskeudes Application Utilization on Village Financial Management: Evidence from Air Putih District, Batubara Regency

Abstract

This study investigates how Good Governance application and Siskeudes (Village Financial System) utilization shape the quality of village financial management across the villages of Air Putih District, Batubara Regency, North Sumatra Province. Adopting a descriptive-quantitative design, primary data were gathered via structured questionnaires administered to 60 village government officials selected through purposive sampling, comprising village heads, village secretaries, finance officers, and Siskeudes system operators. Multiple linear regression analysis, executed using IBM SPSS Statistics 25, revealed that both predictors exert a statistically positive and significant influence on village financial management. Specifically, Good Governance implementation yielded a regression coefficient of 0.821 (t = 7.256; p < 0.001), while Siskeudes utilization produced a coefficient of 0.496 (t = 3.203; p = 0.002). The combined model explained 77.5% of the variance in village financial management (Adjusted R² = 0.775; F = 102.658; p < 0.001), confirming that transparent governance principles and digital financial tools are jointly critical for accountable village fiscal administration.