Management of the Village Financial System (SISKEUDES) in Bocor Village, Buluspesantren District, Kebumen Regency

Penelitian ini bertujuan untuk menganalisis kesesuaian pengelolaan keuangan desa melalui Sistem Keuangan Desa (Siskeudes) terhadap Peraturan Menteri Dalam Negeri No 20 Tahun 2018 tentang Pengelolaan Keuangan Desa di Desa Bocor Kecamatan Buluspesantren Kabupaten Kebumen. Pengelolaan keuangan desa menggunakan Siskeudes sudah diterapkan sejak 2018. Namun, dalam praktiknya terdapat beberapa kendala seperti minimnya SDM perangkat desa yang mengakibatkan hanya beberapa perangkat saja yang dapat mengoperasikan Siskeudes. Penelitian ini adalah penelitian kualitatif deskriptif. Fokus dari penelitian yaitu kesesuaian pengelolaan keuangan desa yang terdiri dari ;perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban yang berjalan terhadap Peraturan Menteri Dalam Negeri No 20 Tahun 2018. Pengambilan data menggunakan teknik observasi, wawancara, dan melakukan dokumentasi langsung penggunaan Sistem Keuangan Desa. Analisis data dilakukan dengan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian ini menunjukkan hasil bahwa perencanaan keuangan desa  berjalan sesuai Permen Dagri No 20 tahun  2018. Selain itu, pelaksanaan, penatausahaan, dan pertanggungjawaban telah berjalan sesuai dengan Permen Dagri No 20 tahun 2018. Desa Bocor telah mengelola keuangan desa dengan menggunakan Siskeudes dari proses penginputan sampai pelaporan serta pertanggungjawaban. Akan tetapi,  ditemukan permasalahan dalam  pelaporan realiasasi pelaksanaan APBDesa semester awal tahun anggaran 2020 yang tidak disampaikan dengan tepat waktu. Oleh karena itu, pemerintah Desa Bocor harus meningkatkan kedisiplinan dalam penatausahaan keuangan desa agar dalam pelaporan tidak terjadi keterlambatan. Penyampaian laporan keuangan yang tepat waktu diharapkan dapat membantu meningkatkan kualitas hasil pengelolaan keuangan desa sehingga tata kelola pemerintah desa terstruktur dan berkualitas. Tata kelola pemerintahan desa yang terstruktur akan mensejahterakan masyarakatnya. 

This study aims too analyze the suitability of  village financial managementt through a Village Financial System (Siskeudes) to the Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management in Bocor Village, Buluspesantren District, Kebumen Regency. Village financial management using Siskeudes has been conducted since 2018. However, in its practice there are still obstacles, specifically a limited human resources of village officials so that only a few devices can operate Siskeudes. This research is a qualitative research with descriptive method. The focus of this research is the suitability of village financial management which consists of planning, implementation, administration, reporting and accountability that runs against the Minister of Home Affairs Regulation No. 20 of 2018. Data collection techniques were obtained through interviews, observations,and direct documentation of the uses of the Village Financial System. Data analysis was carried out by collecting data,reducing data, presenting data,and drawing conclusions.The results showed that village financial planning had been carried out in accordance with Minister of Home Affairs Regulation No. 20 of 2018, as well as implementation, administration, and accountability incaccordance with Minister of Home Affairs Regulation No. 20 of 2018. Bocor Village has managed village finances using Siskeudes from the input process to reporting and accountability. However, problems were found in reporting the acknowledgment of the APBDesa execution in early semester of the 2020 financial years which was not submitted on schedule. Therefore, the Bocor Village government must improve discipline in village financial administration so that there are no delays in reporting. Timely submission of financial reports is expected to help improve the quality of village financial management results so that village governance is structured and quality. Structured village governance will improve the welfare of the community.