[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"topic-SISKEUDES":3},{"name":4,"kind":5,"tokens":6,"total":7,"page":7,"page_size":8,"items":9},"SISKEUDES","tag",[4],1,100,[10],{"id":11,"title":12,"url":13,"summary":14,"summary_zh":15,"content":16,"source_name":17,"source_url":13,"published_at":18,"category":19,"cover_url":16,"hotness":20,"is_selected":21,"score":22,"score_detail":23,"sources":28,"tags":30,"search_phrases":35,"slug":38,"view_count":39,"doi":40,"paper":41,"created_at":61},2958,"Digitalisasi Tata Kelola Keuangan Desa dan Transformasi Relasi Sosial: Studi Sosiologi Implementasi Siskeudes di Desa Kleseleon, Kecamatan Weliman, Kabupaten Malaka","https:\u002F\u002Fdoi.org\u002F10.55606\u002Fkhatulistiwa.v6i3.13035","Digital transformation in village governance has become a strategic priority in Indonesia, particularly through the Village Financial System (SISKEUDES), aimed at strengthening accountability and transparency in village financial management. Prior studies have predominantly examined SISKEUDES from a technical-administrative perspective, while its relational dimension within village governance remains underexplored. This study aims to analyze the process of financial governance digitalization and the transformation of social relations in Desa Kleseleon, Weliman District, Malaka Regency, and to identify the technical constraints accompanying its implementation. Employing a qualitative case study approach, data were collected through observation, interviews, and documentation involving village officials, the Village Consultative Body (BPD), and the community, analyzed through data reduction, display, and conclusion drawing, and validated through methodological triangulation. The findings indicate that SISKEUDES implementation transformed village financial management from a manual to an integrated digital mechanism, fostering cross-functional coordination, data-based oversight, and increased public trust, while still facing constraints in human resource capacity, regulatory and application changes, and unstable network infrastructure. Theoretically, these findings extend Giddens's Structuration Theory and Simmel's Social Interaction Theory to the context of digital village governance, complemented by Orlikowski's duality of technology and Ogburn's cultural lag, with practical implications for strengthening village-level capacity and infrastructure.","村庄治理的数字化转型已成为印度尼西亚的战略优先事项，尤其是通过村庄财务系统（SISKEUDES）来加强村庄财务管理中的问责与透明。既有研究主要从技术—行政视角考察SISKEUDES，而其在村庄治理中的关系维度仍未被充分探讨。本研究旨在分析马六甲县韦利曼区克莱塞莱昂村的财务治理数字化过程与社会关系变迁，并识别其实施过程中伴随的技术约束。本研究采用定性案例研究方法，通过观察、访谈和文献资料收集数据，涉及村庄官员、村咨询机构（BPD）和社区，并通过数据缩减、展示和结论提炼进行分析，经方法三角验证予以确证。研究发现表明，SISKEUDES的实施使村庄财务管理从手工机制转变为一体化数字机制，促进了跨职能协调、基于数据的监督和公众信任的提升，但仍面临人力资源能力、法规与应用程序变更以及网络基础设施不稳定等方面的约束。在理论上，这些发现将吉登斯的结构化理论和齐美尔的社会互动理论拓展至数字村庄治理情境，并以奥利科夫斯基的技术二元性和奥格本的文化滞后作为补充，对加强村级能力和基础设施建设具有实践意义。",null,"Khatulistiwa Jurnal Pendidikan dan Sosial Humaniora","2026-09-19T00:00:00Z","论文",10,false,55,{"impact":24,"substance":25,"depth":26,"authority":24,"freshness":20,"relevant":7,"comment":27},6,18,15,"印尼村级财务系统SISKEUDES的质性社会学案例研究，对数字乡村治理有参考价值，但属地方性个案、期刊层级一般。",[29],{"name":17,"url":13},[31,32,33,34,4],"数字乡村","印尼","数字治理","村级财务",[36,37],"SISKEUDES 村级财务 印尼","Desa Kleseleon 数字治理","SISKEUDES村级财务印尼-2958",0,"10.55606\u002Fkhatulistiwa.v6i3.13035",{"doi":40,"openalex_id":42,"authors":43,"venue":17,"cited_by_count":39,"oa_url":13,"card":54,"direction":58,"ingested_from":60},"W7213592524",[44,46,48,50,52],{"name":45,"orcid":16},"Ferdinandus E. Nahak Seran",{"name":47,"orcid":16},"Baco Tang",{"name":49,"orcid":16},"Zulkaedir Abdussamad",{"name":51,"orcid":16},"Syarifuddin Darajad",{"name":53,"orcid":16},"Wahid Hasyim Tra Beni",{"tldr":55,"method":56,"finding":57,"direction":58,"opportunity":59},"研究印尼SISKEUDES村级财务系统实施如何改变村庄社会关系及技术约束。","定性案例研究，观察、访谈与文档分析，结合结构化理论与技术二元性。","数字化使财务管理从手工转向集成数字机制，促进协调与信任，但受人力、法规和网络制约。","数字乡村与农业信息化","可探究数字治理工具在资源匮乏地区如何重塑基层社会关系与权力结构，并优化适配性设计。","openalex","2026-09-19T23:30:45.024173Z"]