EVALUASI PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DI DESA KEDUNGREJO KECAMATAN SUMBERREJO KABUPATEN BOJONEGORO
EVALUATION OF THE APPLICATION OF THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) APPLICATION IN KEDUNGREJO VILLAGE, SUMBERREJO DISTRICT, BOJONEGORO DISTRICT
Dalam rangka mewujudkan pengelolaan Keuangan Desa yang transparan, akuntabel dan partisipatif, Pemerintah melalui surat edaran yang dibuat oleh Kementerian Desa merancang sebuah sistem pengelolaan keuangan desa berbasis aplikasi yang lebih lanjut disebut Sistem Keuangan Desa (Siskeudes). Guna meningkatkan pelayanan yang baik, Desa Kedungrejo menerapakan Aplikasi Siskeudes. Namun terdapat beberapa kendala dalam proses penerapannya, yaitu mengenai sumberdaya manusia yang belum menguasai tentang laporan keuangan disebabkan oleh kurangnya pelatihan yang diberikan. Selain itu, masalah infrastruktur penunjang seperti keterbatasan akses internet juga berperan dalam keterlambatan laporan keuangan. Tujuan dari penelitian ini untuk Mendeskripsikan Evaluasi Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) di Desa Kedungrejo Kecamatan Sumberrejo Kabupaten Bojonegoro.
Jenis penelitian yang digunakan yakni deskriptif dengan pendekatan kualitatif yang berfokus pada beberapa indikator evaluasi berdasarkan teori William N. Dunn yang mencakup efektivitas, efisiensi, kecukupan, perataan, responsivitas, dan ketepatan. Subyek penelitian ini adalah Kepala desa, Sekretaris desa, dan Bendahara desa. Teknik pengumpulan data yang digunakan wawancara, observasi dan dokumentasi. Teknik analisis data yang dilakukan dengan pengumpulan data, reduksi data dan penarikan kesimpulan.
Hasil penelitian ini menunjukkan bahwa Siskeudes yang diterapkan di Desa Kedungrejo ini sudah efektif dalam mencapai tujuan untuk memudahkan pengelolaan keuangan Desa Kedungrejo, serta meningkatkan efisiensi proses perencanaan, penganggaran, dan pelaporan keuangan desa melalui kemudahan akses data secara online. Selain itu, aplikasi ini memuaskan kebutuhan dalam pengelolaan keuangan desa dengan mencatat data keuangan secara akurat dan terorganisir dengan baik. Meskipun penerapan Siskeudes telah mencapai banyak hasil positif, masih terdapat beberapa kendala untuk memastikan kelancaran pengelolaan keuangan desa salah satunya sumberdaya manusia. Sebaiknya mengadakan pelatihan dan sosialisasi intens kepada perangkat desa, evaluasi periodik terhadap kinerja Siskeudes dengan melibatkan seluruh pihak terkait, Sehingga dengan adanya penelitian ini dapat memberikan kontribusi dalam meningkatkan efisiensi dan efektivitas Siskeudes dalam mendukung pembangunan dan kesejahteraan masyarakat desa.
Kata Kunci: evaluasi, penerapan aplikasi siskeudes
In order to realize transparent, accountable and participatory Village Finance management, the Government through a circular letter made by the Ministry of Villages designed an application-based village financial management system which is further called the Village Finance System (SISKEUDES). In order to improve good service, Kedungrejo Village applies the siskeudes application. However, there are several obstacles in the implementation process, namely regarding human resources who have not mastered financial reports due to the lack of training provided. In addition, supporting infrastructure problems such as limited internet access also played a role in the delay in financial reporting. The purpose of this study is to describe the Evaluation of the Implementation of the Village Financial System Application (Siskeudes) in Kedungrejo Village, Sumberrejo District, Bojonegoro Regency.
The type of research used is descriptive with a qualitative approach that focuses on several evaluation indicators based on William N. Dunn’s theory which includes effectiveness, efficiency, adequacy, responsiveness, and accuracy. The subjects of this study were village heads, village secreteries, and village treasurers, Data collection techniques used interviews, observation and documentation. Data analysis techniques were carried out by collecting data, reducing data and drawing conclusions.
The result of this study indicate that the Siskeudes implemented in the village of Kedungrejo has been effective in achieving the goal of facilitating the financial management of the village of Kedungrejo, as well as increasing the effeciency of planning, budgeting and reporting village finances trought easy online data access. In addition, this application satisfies the need for village financial management by recordingfinancial data accurately and properly organized. Even though the implementation of Siskeudes has achived many positive result, there are still several obstacles to ensuring the smooth management of village finances, one of which is human resources. It is advisable to hold intense training and outreach to village officia;s, periodically evaluate Siskeudes performance by involving all relevant parties, so that this reasearch can contribute to increasing the efficiency and effectivitness of Siskeudes in supporting the development and welfare of village communities.
Keywords: Evaluation, Application of the siskeudes application