Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa)

Abstract

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.

The Role of Internal Control System on Characteristics of Village Financial Reports

“…The result of this study is supported by the resulting research of (Watulingas et al, 2019) found that Village Financial System affects the quality of financial reports because, with the financial manager Village Financial System application, it becomes easier to report simply by entering data which can generate multiple reports. These results support the statement of (Luthfiani et al, 2020) that the Village Financial System is an information technology that is easily understood by users in processing village finances to obtain quality financial reports.…”

“…With the financial management Village Financial System application, it becomes easier for reporting. Just by entering data, it can produce many reports (Watulingas et al, 2019). (Kurnianto et al, 2019) found that paperless reporting has not been used since the existence of the Village Financial System, so that financial managers are no longer bothered, especially the Village Financial System application can be used for both villages that have internet access and those that have not.…”

“…(Rahmawati and Fajar, 2017). (Watulingas et al, 2019) state that another benefit of the Village Financial System is to control optimal village financial management. With the existence of the Village Financial System, the village government is younger in documenting data so that it feels efficient for financial managers.…”

Peran Sistem Keuangan Desa Dalam Meningkatkan Kualitas Akuntabilitas Keuangan Desa Di Desa Penujak

“…Uraian diatas juga dapat diperkuat dengan hasil penelitian terdahulu adapun penelitian yang mendukung mengenai sistem keuangan desa yaitu Ridwan (2019), Sulina et al (2017), Watulingas et al (2019), Welley et al (2018) memaparkan bahwa penerapan sistem keuangan desa sudah efektif. Adapun penelitian yang mendukung mengenai akuntabilitas keuangan desa yaitu Wibowo (2016), Afni (2017), Imawan et al (2019), Indriyanthi et al (2021), Maharani & Akbar (2020), Nafidah & Anisa (2017).…”

Operator Competence and Management of the Village Financial System: A Study on the Use of Siskeudes in Sumenep District

“…Information technology and the quality of financial management in the village as a public sector are important to realize transparent, accountable and participatory village financial management (Rika Gamayuni, 2020) The SISKEUDES application can provide convenience in budgeting, managing, and maximizing the accountability of village fund reports (Bawono et al, 2020). Implementing SISKEUDES properly and correctly will increase the accuracy of villages in disbursing funds according to village needs and making accountability and quality reports (Watulingas et al, 2019) In supporting the effectiveness of governance and the use of the village financial system using the SISKEUDES application, it is necessary to strengthen the principles of good governance and the principle of continuous improvement (Siagian et al, 2016), besides that cultural and divine values are also needed in the bureaucratic environment to support financial management accountability (Suhartono et al, 2019). The competence of village officials is very supportive of the management of the village financial system, in addition to work orientation that is not only economic profit but transcendental altruistic values that better prepare provisions for realizing transparent and accountable village fund management (Ekaningtias, 2022).…”