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All Journal Unes Law Review Gorontalo Law Review JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Darma Agung Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam jurnal dikdas bantara Indonesia Law Review (ILREV) The Indonesian Journal of Socio-Legal Studies Jurnal Hukum dan Pembangunan Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Tri Hayati
Faculty of Law Universitas Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Siskeudes As A Village Governance Instrument: An Analysis Of Effectiveness And Implementation Challenges Hayati, Tri; Bangun, Raihatunnisa; Tampubolon, Jason Nicholas Bonar Parulian; Muchsin, Muhammad Arsyad Hawari; Marpaung, Glen Hasian; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.109

Abstract

The Village Financial System (Siskeudes) was developed by BPKP and the Ministry of Home Affairs as a digital instrument to enhance transparency, accountability, and effectiveness in village financial management. This study aims to analyze the effectiveness of Siskeudes in supporting village financial governance and to identify the challenges encountered during its implementation. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations of Siskeudes usage processes, and document reviews, including the Village Budget (APBDes), accountability reports, and application-generated outputs. The research informants include the Village Head, Village Secretary, Finance Officer, Siskeudes operator, Village Consultative Body (BPD), and village facilitators in Suka Damai Village, Kuala Subdistrict, Langkat Regency. The findings indicate that Siskeudes is effective in improving administrative order, accelerating report preparation, minimizing potential irregularities, and strengthening public transparency and accountability. The application also facilitates audits through automatically structured and consistent transaction records. However, the effectiveness of implementation is hindered by limited human resource competencies, inadequate technological infrastructure, reliance on a single operator, suboptimal data synchronization, and updates to the system that are not always accompanied by improvements in village officials’ capacities. This study recommends strengthening human resource capacities, improving digital infrastructure, integrating data across institutions, and developing a system that is more adaptive to village needs. These findings affirm that Siskeudes is a strategic instrument for realizing modern and accountable village governance
Co-Authors Aloysius Uwiyono Anugroho, Adhi Bagusti, Fadel Ilham Bangun, Raihatunnisa Batu, Andre Lumban Dewi Purwati Fitriana . Irawan JAUHAN BUDIWAN, JAUHAN Kurniawati, Marina Marpaung, Glen Hasian Muchsin, Muhammad Arsyad Hawari Ratih Lestarini Ryzal Perdana Samanha, Rizki Atsari Tampubolon, Jason Nicholas Bonar Parulian Zonna Aneka Surya, Firnie