Village financial system application (SLSKEUDES) in improving the quality of village financial accountability during the covld-19 pandemic
DOI:
https://doi.org/10.29407/jae.v7i1.17711Keywords:
AppIication (SlSKUEUDES), AccountabiIity, Covid-19 PandemicAbstract
This research intends to understand the application of the Village Financial System (SlSKEUDES) version 2.0.3 to the quality of village financial accountability during the COVID-19 pandemic in Tulungagung Regency and to understand its impact on the quality of accountability and develop operational efficiency. Qualitative research method is used in this research. The data used are primary data and secondary data obtained from observations and interviews. The analytical methods used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that the implementation of the SlSKEUDES version 2.0 application is in accordance with the procedure. After the implementation of the SlSKEUDES application version 2. 0. 3, the quality of village financial accountability has increased and the creation of clear and accountable financial reports. As a result, the performance of using the SlSKEUDES application version 2. 0. 3 is rated more positively. such as simplifying village financial reports, shortening time, while the constraints experienced are network limitations and system errors in using the SISKEUDES application version 2.0.3.
References
Artini, N. M. D., Wahyuni, M. A., & Herawati, N. T. (2017). Analisis akuntabilitas pengelolaan keuangan desa melalui pengimplementasian sistem keuangan desa (SISKEUDES) dalam konteks disiplin diri pada desa tigawasa. E-Journal S1 Ak Universitas Pendidikan Gane, 8(2), 11.
Atintyasoutri, A. A. W., & Hapsari, A. N. S. (2019). Analisis Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Siskeudes Desa Banyuanyar Pendahuluan Dalam rangka memperbaiki dan meningkatkan kesejahteraan rakyat ,. Perspektif Akuntans, 2(2), 169–193.
Azhari, A. D. S. (2021). Efektivitas Dana Desa Untuk BLT sebagai Bentuk Kesejahteraan Masyarakat di Masa Pandemi Covid-19. Jurnal Proaksi, 8(2).
Deliyanti, A. I., Manne, A., & Laming, R. F. (2020). Analisis Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) Desa Poleonro Kecamatan Libureng Kabupaten Bone. Economi Bosowa Jaournal, 6(16), 20–30.
Fahlefi, R., Ahmad, S., & Rizal, R. (2020). Dampak Pandemi Covid-19 Terhadap Perekonomian Masyarakat Di Sektor Informal. Imara: JURNAL RISET EKONOMI ISLAM, 4(2), 160. https://doi.org/10.31958/imara.v4i2.2379
Finambello T.M, F., Hardianto, W. T., & Rifa, M. (2021). Akuntabilitas Pengelolaan Keuangan Desa Dalam Penerapan Aplikasi SISKEUDES Pada Pemerintah Desa Di Kecamatan Kapuas. Journal of Public Administration and Sociology of Development, 2(1), 1–19.
Imani, Annisa Nurul; Diana, Nur; Mawardi, M. C. (2021). E-JRA Vol. 10 No. 07 Februari 2021 Fakultas Ekonomi dan Bisnis Universitas Islam Malang. E-Jra, 10(07), 13–24.
Indrianasari, N. T. (2017). Peran Perangkat Desa Dalam Akuntanbilitas Pengelolaan Keuangan Desa ( Studi Pada Desa Karangsari Kecamatan Sukodono ). Assets, 1, 29–46.
Maharani, D. N., & Akbar, F. S. (2020). Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Mewujudkan Akuntabilitas Pemerintahan Desa. Behavioral Accounting Journal, 3(1), 1–20. https://doi.org/10.33005/baj.v3i1.55
Malahika, J. M., Karamoy, H., & Pusung, R. J. (2018). Penerapan Sistem Keuangan Desa (Siskeudes) Pada Organisasi Pemerintahan Desa (Studi Kasus Di Desa Suwaan Kecamatan Kalawat Kabupaten Minahasa Utara). Going Concern : Jurnal Riset Akuntansi, 14(1), 578–583. https://doi.org/10.32400/gc.13.04.21514.2018
Martini, R., Agustin, R., Fairuzdita, A., & Murinda, A. N. (2019). Sistem Keuangan Desa. 25(2), 69–74.
Moleong, L. J. (2021). METODE PENELITIAN KUALITATIF (Edisi Revi). PT REMAJA ROSDAKARYA.
Riani, F., Kalalinggi, R., & Anggraeiny, R. (2019). Implementasi Aplikasi Siskeudes di Pemerintahan Desa Karya Bhakti Kecamatan Muara Wahau Kabupaten Kutai Timur. Jurnal Pemerintahan Integratif, 7(4), 448–457.
Ridwan, M. A. (2019). ANALISIS PERAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI TINJAU DARI PERSPEKTIF EKONOMI ISLAM (Studi Pada Desa Bogorejo, Kecamatan Gending Tataan, Kabupaten Pesawaran). Time, 6(3), 198.
Ridzal, N. A. (2020). Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada Badan Pengelolaan Keuangan Dan Aset Daerah (Bpkad) Kabupaten Buton. Financial: Jurnal Akuntansi, 6(1), 87–97. https://doi.org/10.37403/financial.v6i1.135
Rivan, Arif & Maksum, I. R. (2019). Penerapan Sistem Keuangan Desa dalam Pengelolaan Keuangan Desa. Jurnal Administrasi Publik (Public Administration Journal), Vol. 9(2), 92–100. https://ojs.uma.ac.id/index.php/adminpublik/article/view/2487
Sarumaha, S., & Maksum, I. R. (2021). Analisis Information System Success Model pada Implementasi Siskeudes 2.0 di Desa Uete. Jurnal Pemikiran Dan Penelitian Administrasi Pubik Dan Administrasi Bisnis, 5(1), 1–13. https://doi.org/10.35722/pubbis.v5i1.366
Sifa, F. N., Z, D. I., & Nurodin, I. (2020). Analisis Penerapan Aplikasi Sistem Keuangan Desa ( Siskeudes ) Versi 2 . 0 ( Studi Kasus di Desa Lebaksari Kecamatan Parakansalak Kabupaten Sukabumi ). Jimek : Jurnal Ilmiah Mahasiswa Ekonomi, 03(20).
Sukmawati, F., & Nurfitriani, A. (2019). Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Keuangan Desa ( Studi pada Pemerintah Desa di Kabupaten Garut ). Jurnal Ilmiah Bisnis, Pasar Modal, Dan UMKM, 2(1), 52–66.
Sulina, T., Wahyuni, M. A., & Kurniawan, P. S. (2017). Peranan Sistem Keuangan Desa (Siskeudes) Terhadap Kinerja Pemerintah Desa (Studi Kasus di Desa Kaba- Kaba, Kecamatan Kediri, Kabupaten Tabanan). Jurnal Akuntansi, 8(2), 1–12.
Welley, Morenly Marchel; Koleagen, Rosalina A.M; Kawung, G. M. V. (2018). Perbandingan Sebelum dan Sesudah Menggunakan Aplikasi SISKEUDES dalam Pengelolaan Keuangan Desa dan Dampaknya Terhadap Pembangunan Desa. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 19(4), 79–91.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License