Penerapan Sistem Keuangan Desa (Siskeudes) Pada Organisasi Pemerintahan Desa (Studi Kasus Di Desa Suwaan Kecamatan Kalawat Kabupaten Minahasa Utara)

Malahika, Jehan M.; Karamoy, Herman; Pusung, Rudy J.

doi:10.32400/gc.13.04.21514.2018

Cited by 20 publications

(22 citation statements)

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“…Planning in village financial management is the primary basis for achieving a good goal, the goal can be achieved if it is based on a good plan so that what is the goal of a plan can be adequately achieved the process of good village financial management, so whatever the goal can be achieved following what is desired. Planning assessed in this study, namely the Village Fund Allocation Planning, was achieved well (Malahika et al, 2018).…”

Section: Planningmentioning

confidence: 81%

“…In addition, Siskeudes has complied with village regulations, so it is hoped to minimize the potential for irregularities or fraud to create a more effective, accountable government. In addition, budgeting is critical because serious accountability is needed to provide services to make them more responsive to their citizens' needs (Malahika, Karamoy, & Pusung, 2018).…”

Section: Introductionmentioning

confidence: 99%

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E-Government-Based Village Fund Allocation Management

Susanti

Abdi

Hardi

2021

JGPI

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Information and communication technology development has produced a public service model through E-government. The government issued a policy, namely the formation of Village Fund Allocations (ADD), to manifest financial decentralization towards independent villages. The village has a very strategic role as a government organizational unit that deals directly with the community with all backgrounds, interests, and needs. The purpose of writing this thesis is to find out the E-government-Based Village Fund Allocation Management System in the Village Finance Application (Siskeudes) in Padakkalawa Village, Pinrang Regency. This study used descriptive qualitative research. Data collection techniques are carried out by direct observation, interviews, and documentation. The theory used in this study is the theory of Arifiyanto and Kurrohman based on four indicators, including planning, implementation, supervision, and reporting/responsibility. The results showed the E-government-Based Village Fund Allocation Management (Study Siskeudes in Padakkalawa Village, Pinrang Regency). In the planning process, Siskeudes obtain data information about the Village Strategic Plan, village RPJM and establish a village development work plan (RKPDes). At the implementation stage, Siskeudes is used for the APBDesa preparation process. For the supervision stage, Siskeudes is used to provide information to supervisors. Moreover, the Siskeudes accountability reporting stage is used to apply the principle of transparency or information disclosed to the public with evidence of the implementation of financial reporting displayed through information boards or accessed through the website.

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Section: Planningmentioning

confidence: 81%

Section: Introductionmentioning

confidence: 99%

E-Government-Based Village Fund Allocation Management

Susanti

Abdi

Hardi

2021

JGPI

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“…The constraints encountered in the use of village finance system according to Jehan M. Malahika in his article concludes that there were still aspects of financial reports that were no included in the process of data-input into the system, because these financial reports were still conducted manually [6]. Because the mean score of the village finance system was categorized as satisfactory enough score, the village apparatus who used the system need to be given a training about the village finance system.…”

Section: Introductionmentioning

confidence: 99%

A Need Analysis and Instructional Strategy in the Village Financial Administration Through Village Financial System Media

Sulindawati¹,

Sunu²

2020

Proceedings of the 3rd International Conference on Innovative Research Across Disciplines (ICIRAD 2019)

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This study aimed at analyzing the needs and an appropriate instructional strategy related to village financial administration. The study used a development method, following the stages of the potential and the need problem in the instruction and the need of village apparatus in administrating the village finance, analyzing the village apparatus inputs, management organization, developing instructional objectives, determining the instructional strategy through village financial system media. The material needed in the administration of the village finance include village income and expenditure budget plan, village assets report, general cash book, village bank book, tax book, payment authorization, purchase accountability statement, monthly cash book closing entries, receipt ledger, expenditure ledger, and village income and expenditure budget. The instructional strategy in the village finance administration through village financial system media was done by preparing the needs in the Microsoft Excel program by using the sheets available.

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“…Keberadaan SISKEUDES seharusnya makin mempermudah pemerintah desa dalam mengelola keuangan desa khususnya dalam penyelesaian proses akuntansi atas penggunaan dana desa (Hasniati, 2017), namun rendahnya kemampuan memanfaatkan aplikasi SISKEUDES serta kendala terkait kompetensi sumber daya manusia pengelola dan belum maksimalnya pemanfaatan SISKEUDES menjadi hal yang perlu dipertimbangkan pemerintah (Contrafatto, Thomson, & Monk, 2015). Selain itu, penerapan Aplikasi Sistem Keuangan Desa yaitu masih sering terkendala oleh terjadinya error saat proses penginputan (Malahika, Karamoy, & Pusung, 2018 untuk pengelolaan keuangan desa harus diimbangi dengan sumber daya manusia yang mumpuni dalam pemanfaatan teknologi informasi untuk penyusunan laporan pengelolaan keuangan desa yang sesuai dan dapat diselesaikan tepat waktu. Ketepatan waktu pelaporan keuangan pemerintah daerah dipengaruhi oleh kapasitas sumber daya manusia dan pemanfaatan teknologi informasi (McLeod & Harun, 2014).…”

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Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Mewujudkan Akuntabilitas Pemerintahan Desa

Maharani

Akbar

2023

Behavioral Accounting Journal

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Village development and growth is currently experiencing rapid progress, this is indicated by the large amount of village funds and other sources of village income. Therefore, the government applies Law No. 6 of 2014 concerning Villages as the Village Law in Indonesia. This law requires the village government to hold the community accountable for the state funds that have been used. To realize this responsibility, the central government represented by BPKP developed the application of the village financial system or called SISKEUDES as a village tool in realizing its accountability. The research method used is a qualitative approach. Data obtained by interviews and direct observation techniques in the Village Hall Banjaragung. The results of this study indicate that the existence of SISKEUDES in Banjaragung Village helps the village accountability process to the local government and the community with the existence of village financial reports produced by this application. Banjaragung Village has implemented SISKEUDES which is adjusted to Permendagri No. 20 of 2018 concerning Village Financial Accounting, thus the quality of reporting can be accounted for based on the prevailing village accounting.

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Penerapan Sistem Keuangan Desa (Siskeudes) Pada Organisasi Pemerintahan Desa (Studi Kasus Di Desa Suwaan Kecamatan Kalawat Kabupaten Minahasa Utara)

Cited by 20 publications

References 0 publications

E-Government-Based Village Fund Allocation Management

E-Government-Based Village Fund Allocation Management

A Need Analysis and Instructional Strategy in the Village Financial Administration Through Village Financial System Media

Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Mewujudkan Akuntabilitas Pemerintahan Desa

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