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All Journal Indonesian Accounting Research Journal
Sulistia Suwondo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Efektivitas dan Efisiensi Penerapan Sistem Keuangan Desa (SISKEUDES) dalam Pengelolaan Keuangan Desa (Studi Kasus Desa Pangauban) Annisa Nuraini; Sulistia Suwondo
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.7047

Abstract

Sound village-level financial governance depends on an information system that can support administrative processes effectively and efficiently. This study examines the effectiveness and efficiency of the Village Financial System (SISKEUDES) application in managing village finances in Pangauban Village, Katapang District, Bandung Regency, and identifies the obstacles that limit its optimal use. A descriptive qualitative approach with a case-study design was employed, with data gathered through semi-structured interviews, observation, and documentation, and analyzed using the Miles and Huberman technique. Effectiveness was evaluated through the DeLone and McLean Information System Success Model, while efficiency was evaluated through the Human-Organization-Technology Fit (HOT-Fit) Model. Findings indicate that SISKEUDES has effectively supported every stage of village financial management, producing reliable information and strengthening transparency and accountability, yet its efficiency remains constrained by server capacity, dependence on a single operator, and limited technical support. The study proposes recommendations for the village government, the system developer, and the supervising agency.
Co-Authors Annisa Nuraini