IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN AKUNTABILITAS DESA PARIGI KECAMATAN CIKANDE

Nida Silvia Lestari, Anjani Anjani, Dentapraja Dentapraja

Sari


Village financial management is one of the key indicators of accountability in village governance. The Village Financial System (Siskeudes), developed by the Financial and Development Supervisory Agency (BPKP) in collaboration with the Ministry of Home Affairs, is designed to facilitate the planning, budgeting, administration, and reporting of village finances in a transparent, accountable, and timely manner. This study aims to analyze the implementation of Siskeudes in enhancing the accountability of Parigi Village, Cikande District, Serang Regency, using Edward III’s policy implementation framework, which consists of four dimensions: communication, resources, disposition, and bureaucratic structure. The research employs a descriptive qualitative approach with data collection techniques including interviews, observations, and document studies. The findings indicate that the implementation of Siskeudes in Parigi Village has performed reasonably well in the areas of communication and disposition but still faces challenges related to the limited number of competent human resources and the availability of supporting infrastructure. The study recommends strengthening the capacity of village apparatus through continuous training and improving competency-based recruitment regulations for village officials.

Keywords: Village Financial System, Siskeudes, Accountability, Financial Governance.


Teks Lengkap:

PDF

Referensi


Anandya, Diky., Ramadhan, Kurnia. (2024). Laporan Hasil Pemantauan Tren Korupsi Tahun 2023. Indonesia Corruption Watch.

BPK. 2019. Kawal Akuntabilitas Keuangan Dana Pembangunan. https://www.bpk.go.id

Machfuz, H. R., Ramadhan, K. R., & Priyanti, Evi. (2022). Manajemen Pemerintahan Desa Denanyar Dalam Memberikan Pelayanan di Desa. Jurnal Ilmu Administrasi Negara, 9(3).

Malahika, M. J., Karamoy, H., & Pusung, J. R. (2018). Penerapan Sistem Keuangan Desa (Siskeudes) Pada Organisasi Pemerintahan Desa (Studi Kasus di Desa Suwaan Kecamatan Kalawat Kabupaten Minahasa Utara). Jurnal Riset Akuntansi Going Concern, 13(4).

Miles, B. M., & Huberman, A. M. (2014). Analisis Data Kualitatif : Buku Sumber Tentang Metode-Metode Baru. UI Press.

Moleong, J. L. (2014). Metode Penelitian Kualitatif (Edisi Revisi). PT Remaja Rosdakarya.

Murtiani, Handajani, L., & Waksito, I. (2023). Efektivitas Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) dalam meningkatkan Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa. Universitas Muhamadiyah Magelang.

Permendagri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa.

Permendagri No. 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa.

Sanusi, A. (2013). Metode Penelitian Bisnis. Salemba Empat.

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.

Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa.

Watulingas, P., Kalangi, L., & Suwetja, i. G. (2019). Peranan Sistem Keuangan Desa Terhadap Kinerja Pemerintah Desa (Studi Kasus di Desa Kapataran Kecamatan Lemben Timur Kabupaten Minahasa). Indonesia Accounting Journal, 1(2).

Yuandika, N., Supheni, I., Budiono, & Suwandi. (2020). Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Penatausahaan Desa Sukoharjo Kecamatan Wilangan Kabupaten Nganjuk. . Mutiara Akuntansi, 5(1).

Yunianti, U. (2015). Analisis Efisiensi dan Efektivitas Anggaran Pendapatan dan Belanja Desa (APBDesa). Universitas PGRI Yogyakarta.




DOI: https://doi.org/10.33559/eoj.v7i4.3117

Refbacks

  • Saat ini tidak ada refbacks.


Jumlah Kunjungan

Negara Pengunjung

Flag Counter

Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi 4.0 Internasional.