Analisis Keberhasilan Implementasi Sistem Keuangan Desa Terhadap Tata Kelola Pemerintahan Desa (Studi Empiris di Kabupaten Tulungagung Jawa Timur)

Analysis of the Success of Implementing the Village Financial System on Village Governance: Empirical Study in Tulungagung Regency, East Java, Indonesia

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai keberhasilan implementasi Sistem Keuangan Desa (SISKEUDES) dan pengaruhnya terhadap tata kelola pemerintahan desa di Kabupaten Tulungagung.Penelitian ini merupakan penelitian kuantitatif. Pengujian dilakukan menggunakan model yang dikembangkan berdasarkan DeLone & McLean IS Succes Model, teori kepercayaan dan legitimasi. Variabel pada model keberhasilan meliputi kualitas informasi (IQ), kualitas sistem (SQ), kualitas layanan (SEQ), kepercayaan pada teknologi (TIT), kepuasan pengguna (US), efektifitas operasional (OE) dan tata kelola pemerintahan desa (VG). Pengambilan data menggunakan teknik cluster sampling memperoleh 82 sampel desa yang menggunakan SISKEUDES. Teknik analisis yang digunakan dalam penelitian ini adalah SEM-PLS dengan menggunakan SmartPLS.Hasil penelitian menunjukkan IQ, SQ, dan TIT berpengaruh positif terhadap US, sedangkan SEQ tidak berpengaruh terhadap US. TIT dan US berpengaruh positif terhadap OE, sedangkan IQ, SQ dan SEQ tidak berpengaruh terhadap OE. OE terbukti berpengaruh positif terhadap VG. US dan OE memediasi hubungan IQ, SQ dan TIT dengan VG, US dan OE tidak memediasi hubungan SEQ dan VG. Hasil penelitian ini menunjukkan implementasi SISKEUDES di Kabupaten Tulungagung sudah berhasil dan implementasi SISKEUDES dapat meningkatkan tata kelola pemerintahan desa terutama akuntabilitas, transparasi dan partisipasi masyarakat.

This research aims to find empirical evidence regarding the successful implementation of the Village Financial System (SISKEUDES) and its influence on village governance in Tulungagung Regency. This study employs a quantitative approach and evaluates a model based on the DeLone & McLean IS Success Model as well as the theory of trust and legitimacy. This success model includes variables such as information quality (IQ), system quality (SQ), service quality (SEQ), trust in technology (TIT), user satisfaction (US), operational effectivenesss (OE), and village governance (VG). Data collection was carried out using a cluster sampling technique, obtaining 82 sample villages that use SISKEUDES. The analysis technique used in this research is SEM-PLS using SmartPLS.The research results show that IQ, SQ, and TIT have a positive effect on US, while SEQ has no effect on US. TIT and US have a positive effect on OE, while IQ, SQ and SEQ have no effect on OE. OE is proven to have a positive effect on VG. US and OE mediate the relationship between IQ, SQ and TIT with VG, US and OE do not mediate the relationship between SEQ and VG. The results of this research show that the implementation of SISKEUDES in Tulungagung Regency has been successful, and the implementation of SISKEUDES can improve village governance, especially accountability, transparency, and participation.