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  Volume 1 Number 1 (2026)

  Vol. 1 No. 1 (2026)

  This article examines the implementation of digital transparency in Village Fund management and its implications for public financial accountability in Merauke, South Papua, Indonesia. Using a qualitative case study approach in Wasur Village, the research explores how digital financial systems such as Siskeudes support governance practices, improve administrative efficiency, and enhance transparency at the village level. The findings show that although digital tools have strengthened financial reporting systems, transparency remains largely administrative and has not fully ensured inclusive public access to information. Key challenges include limited digital infrastructure, low digital literacy, and minimal community participation in financial oversight. The study highlights that digital transparency can effectively strengthen public accountability only when supported by accessible information, capable human resources, and active citizen participation within a contextual governance framework.