This research was conducted in Rantau Bayur Village, Muara Siau District, Merangin District. The purpose of this study was to determine the implementation, constraints and obstacles of the Village Financial System (SISKEUDES) in improving the performance of the Rantau Bayur village government, Muara Siau sub-district, Merangin district. The data collection technique used is to carry out observations, interviews and documentation. The data analysis technique in this study uses descriptive qualitative, that is, the collected data is summarized so that it leads to the core of the problem, then the data is presented by describing descriptive explanations and linking them with theories that are appropriate to the existing problems. In this study the authors used informants, namely people who really know a problem to be investigated from them, the authors can obtain clear, accurate and reliable information. Among them are village heads, secretaries, treasurers/financial heads, government heads and other village officials. Based on the results of the research conducted, it can be concluded that the application of the village financial syste m (SISKEUDES) in improving the performance of the Rantau Bayur village government, Muara Siau sub-district, Merangin district. It has been implemented optimally or effectively, due to the low human resources of Rantau Bayur Village and village officials who still do not understand the implementation of Siskeudes, but the