Efektivitas Aplikasi Sistem Keuangan Desa (SISKEUDES) dalam Pengelolaan Keuangan Desa: (Studi Kasus di Desa Raporendu Kecamatan Nangapanda Kabupaten Ende)

Fatiah Zuliati; Laurensius P. Sayrani; Made N. D. Andaya; Mariayani O. Rene

Authors

Fatiah Zuliati Universitas Nusa Cendana
Laurensius P. Sayrani Universitas Nusa Cendana
Made N. D. Andaya Universitas Nusa Cendana
Mariayani O. Rene Universitas Nusa Cendana

Keywords:

Accountability, Administration, Budgeting, Effectiveness, Efficiency

Abstract

This study aims to describe and analyze the effectiveness of the Village Financial System Application (Siskeudes) in village financial management at all stages of financial management in Raporendu Village, Nangapanda District, Ende Regency. The focus of this research includes four main stages in village financial management, namely planning, budgeting, administration, and reporting and accountability, which are reviewed from three main indicators, namely transparency, accountability, and efficiency. The method used was a qualitative approach with data collection techniques through interviews, observation, and documentation. The results showed that Siskeudes has been quite effective in improving accountability and efficiency in every stage of village financial management. This application is able to speed up the administrative process, reduce costs, and support legal and administrative accountability. However, from the aspect of transparency, there are still obstacles in providing access to information periodically and at any time to the community, therefore, additional efforts are needed to strengthen public transparency such as the use of social media or village information boards. Technical constraints such as internet network constraints and the lack of public information media are also challenges in the implementation of the Village Financial System (Siskeudes). Thus, it can be concluded that the implementation of the Village Financial System Application (Siskeudes) has had a positive impact on public transparency

References

Amas, N. W., Bake, J., & Alam, S. (2020). Efektivitas aplikasi sistem keuangan desa bagi pemerintah desa dalam pelaporan keuangan di Kabupaten Kolaka. Publica: Jurnal Administrasi Pembangunan dan Kebijakan Publik, 11(2), 232. https://doi.org/10.33772/publica.v11i2.12780

Auliantari, B. F., Indriani, E., & Mariadi, Y. (2022). Implementasi pengelolaan dana desa menggunakan aplikasi Siskeudes di Desa Jatisela. Jurnal Riset Mahasiswa Akuntansi, 2(3), 416–433. https://doi.org/10.29303/risma.v2i3.255

Badan Pengawasan Keuangan dan Pembangunan (BPKP), & Kementerian Dalam Negeri (Kemendagri). (n.d.). Petunjuk pengoperasian aplikasi sistem keuangan desa versi 2.0.

Bintarto, R., & Surastop, H. (1979). Metode analisa geografi. LP3ES.

Creswell, J. W. (2010). Research design: Pendekatan kualitatif, kuantitatif, dan mixed (A. Farwaid, Trans.).

Djaha, A. S. A. (2019). Kontrol dan akuntabilitas birokrasi dalam pelayanan pendidikan dasar. Inteligensia Media.

Herawati, L., & Hayati, R. (2020). Efektivitas penerapan aplikasi sistem keuangan desa (Siskeudes) di Desa Tantaringin Kecamatan Muara Harus Kabupaten Tabalong. Jurnal Administrasi Publik & Administrasi Bisnis, 3(2), 860. https://doi.org/10.35722/pubbis.v5i2.450

Issn, J. (2024). http://jurnal.stiatabalong.ac.id/index.php/JAPB ISSN: 2723-0937. Jurnal Administrasi Publik, 7, 1800–1815.

Jauhariah, & Syamsudin, M. (2023). Perencanaan pembangunan. Fokus: Publikasi Ilmiah untuk Mahasiswa, Staf Pengajar dan Alumni Universitas Kapuas Sintang, 21(1). https://doi.org/10.51826/fokus.v21i1.737

Laporan, T., Desa, K., Kecamatan, G., & Lumajang, S. K. (2022). E-JRA, 11(8), 39–46.

Mamuaja, J., Kawatu, F. S., & Kambey, A. (2021). Efektivitas pengelolaan alokasi dana desa. Jurnal Akuntansi Manado (JAIM), 7(1), 249–258. https://doi.org/10.53682/jaim.v2i2.1221

Mamuaya, J. V., Sabijono, H., & Gamaliel, H. (2017). Analisis pengelolaan keuangan desa berdasarkan Permendagri No. 113 Tahun 2014 (Studi kasus di Desa Adow Kecamatan Pinolosian Tengah Kabupaten Bolaang Mongondow Selatan). Jurnal Riset Ekonomi, Manajemen, Bisnis, dan Akuntansi, 5(2), 1020–1030. https://ejournal.unsrat.ac.id/index.php/emba/article/view/16060

Maulida, E. (2021). Efektivitas penerapan sistem keuangan desa dalam akuntabilitas alokasi dana desa (Studi kasus Desa Pakalongan Kecamatan Sodonghilir Kabupaten Tasikmalaya). Repository UIN Jakarta. http://repository.uinjkt.ac.id/

Nasution, S. (2003). Metode penelitian kualitatif. Bandung.

Pujiani, E. S., L, B. A. H., & Astuti, W. (2022). Analisis efektivitas dan efisiensi penerapan aplikasi sistem keuangan desa (SISKEUDES) dalam pengelolaan keuangan desa (Studi kasus pada Desa Jerowaru Kecamatan Jerowaru Kabupaten Lombok Timur). Jurnal RISMA, 2(3), 598–607. http://jurnal.fe.unram.ac.id/index.php/risma/article/view/253/180

Rifandi, Z. W. (2019). Pengaruh implementasi aplikasi sistem keuangan desa, kompetensi sumber daya manusia, dan transparansi terhadap kualitas laporan keuangan pemerintah desa. Jurnal Riset Akuntansi Tirtayasa, 4(1), 1–17. https://doi.org/10.48181/jratirtayasa.v4i1.4505

Rivan, A., & Ridwan Maksum, I. (2019). Penerapan sistem keuangan desa dalam pengelolaan keuangan desa. Public Administration Journal, 9(2), 92–100. http://dx.doi.org/10.31289/jap.v9i2.2487

Sawir, M. (2022). Konsep akuntabilitas publik. Publikasi Jurnal.

Sugiono. (2016). Metode penelitian administrasi. CV Alfabeta.

Thoyib, M., Satria, C., Septiana, & Amri, D. (2020). Analisis kinerja pengelolaan keuangan desa. Ekonomica Sharia, 5(2), 13–30.

Widjaja, A. W. (2003). Pemerintah desa marga. PT Raja Grafindo Persada.

Wiersma, W. (1986). Triangulasi. (W. Wiersma, Ed.)

Zitri, I. (2022). Akuntabilitas pemerintahan desa Sekongkang Bawah dalam pengelolaan anggaran pendapatan dan belanja desa (APBDes) Kecamatan Sekongkang Kabupaten Sumbawa Barat. Jurnal Ilmu Administrasi Publik, 10(2), 109–125.