ANALISIS PERAN SISKEUDES DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA
DI DESA SEMENKIDUL KECAMATAN SUKOSEWU KABUPATEN BOJONEGORO
ANALYSIS OF THE ROLE OF SISKEUDES IN IMPROVING THE QUALITY OF VILLAGE FINANCIAL ACCOUNTABILITY
IN SEMENKIDUL VILLAGE, SUKOSEWU DISTRICT, BOJONEGORO
Nama : Ari WIjayanti
NIM : 21080694426
Program Studi : S-1
Jurusan : Akuntansi
Fakultas : Ekonomika dan Bisnis
Instansi : Universitas Negeri Surabaya
Dosen Pembimbing : Aisyaturrahmi, SE., M.A., Ak., CA.
Perwujudan akuntabilitas dapat menumbuhkan kepecayaan publik jika diimbangi dengan pengendalian dana desa yang baik melalui kompetensi pemerintah. Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana Peran Siskeudes dalam meningkatkan kualitas akuntabilitas dana desa pada Desa Semenkidul Kecamatan Sukosewu Kabupaten Bojonegoro. Penelitian ini dilakukan di Kantor Desa Semenkidul Kecamatan Sukosewu Kabupaten Bojonegoro. Penelitian ini menggunakan pendekatan kualitatif dengan sumber data yang didapatkan dari obsevasi, wawancara, yang akan melalui proses reduksi, penyajian, sampai dengan menyimpulkan data. Hasil penelitian menyatakan bahwa penerapan Siskeudes di Desa Semenkidul sudah cukup baik walaupun belum maksimal dikarenakan Sumber Daya Manusia yang ada belum menguasai sistem sepenuhnya. Diketahui apabila dalam penerapan sistem yang maksimal dapat memudahkan kinerja pegawai.
Kata Kunci: Peran SISKEUDES dan Akuntabilitas
Name : Ari Wijayanti
Study Program : S-1
Department : Accounting
Faculty : Economics and Business
Institution : State University of Surabaya
Adviser : Aisyaturrahmi, SE., M.A., Ak., CA.
The realization of accountability can foster public trust if it is balanced with the government's performance in managing village finances. This research was conducted with the aim of knowing how Siskeudes played a role in improving the quality of village financial accountability in Semenkidul Village, Sukosewu District, Bojonegoro Regency. This research was conducted at the Semenkidul Village Office, Sukosewu District, Bojonegoro Regency. This research is a qualitative descriptive research with data sources obtained through in-depth observation and interviews, then processed in three stages, namely data reduction, data presentation to drawing conclusions. The results of the study show that in Semenkidul Village implementing Siskeudes is quite good, although it is not optimal because the existing Human Resources have not fully mastered the system. It is known that in the application of a maximum system it can facilitate employee performance.
Keywords: The Role of SISKEUDES and Accountability