ANALISIS PENERAPAN SISKEUDES DAN KETERSEDIAAN SDM DALAM PENGELOLAAN KEUANGAN DESA DI DESA TULUNGAGUNG KECAMATAN MALO KABUPATEN BOJONEGORO

ANALYSIS OF THE IMPLEMENTATION OF SISKEUDES AND THE AVAILABILITY OF HUMAN RESOURCES IN VILLAGE FINANCIAL MANAGEMENT IN TULUNGAGUNG VILLAGE MALO DISTRICT BOJONEGORO DISTRICT

ABSTRAK

ANALISIS PENERAPAN SISKEUDES DALAM PENGELOLAAN KEUANGAN DESA DI DESA TULUNGAGUNG KECAMATAN MALO KABUPATEN BOJONEGORO

Nama             : Mujiati

NIM                : 21080694367

Program Studi          : S1 Akuntansi

Fakultas         : Ekonomi dan Bisnis

Nama Lembaga        : Universitas Negeri Surabaya

Pembimbing : Dian Anita Nuswantara

Sejak tahun 2018 desa Tulungagung telah menerapkan penggunaan aplikasi SISKEUDES sebagai sarana dalam pengelolaan sistem akuntansi keuangan desa. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan SISKEUDES dalam pengelolaan keuangan Desa di Desa Tulungagung Kecamatan Malo Kabupaten Bojonegoro. Penelitian ini menggunakan metode deskriptif kualitatif, dengan metode pengumpulan data yaitu wawancara, observasi dan dokumentasi. Dengan hasil penerapan Sistem Keuangan Desa (SISKEUDES) pada desa Tulungagung dalam tata kelola keuangan selaras dengan teori Task Technology Fit (TTF) yang artinya dengan menggunakan teknologi berupa aplikasi SISKEUDES pemerintah desa terbantu dan mendapat kemudahan dalam tata kelola keuangan desa karena fitur yang disediakan aplikasi sudah lengkap dan mudah dipelajari. Penerapan Sistem Keuangan Desa (SISKEUDES) pada desa Tulungagung dalam tata kelola keuangan menjadi simbol perwujudan karakteristik good governance, karena dengan aplikasi akuntabilitas dalam tata kelola keuangan semakin tinggi, efektifitas juga meningkat.

Kata kunci : Sistem Keuangan Desa (SISKEUDES), Pengelolaan Keuangan.

ABSTRACT

ANALYSIS OF SISKEUDES IMPLEMENTATION IN VILLAGE FINANCIAL MANAGEMENT IN TULUNGAGUNG VILLAGE, MALO DISTRICT, BOJONEGORO REGENCY

Name                          : Mujiati

NIM                            : 21080694367

Study Program                       : S1 Accounting

Faculty                                    : Economika and Business

Name of Institution    : State University of Surabaya

Advisor                                   : Dian Anita Nuswantara

Since 2018 the village of Tulungagung has implemented the use of the SISKEUDES application as a means of managing the village financial accounting system. This study aims to find out how SISKEUDES is implemented in village financial management in Tulungagung Village, Malo District, Bojonegoro Regency. This study used a qualitative descriptive method, with data collection methods namely interviews, observation and documentation. With the results of implementing the Village Financial System (SISKEUDES) in Tulungagung village in financial governance in line with the theory of Task Technology Fit (TTF), which means that by using technology in the form of the SISKEUDES application the village government is assisted and gets convenience in managing village finances because the features provided by the application have been complete and easy to learn. The implementation of the Village Financial System (SISKEUDES) in the village of Tulungagung in financial governance is a symbol of the embodiment of the characteristics of good governance, because with the application of accountability in financial governance the higher, the effectiveness also increases.

Keywords : Village Financial System (SISKEUDES), Financial Management.