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Evaluasi Program Sistem Informasi Pengelolaan Keuangan Desa (Siskeudes) Studi Kasus Di Desa Seraras Kecamatan Sekadau Hilir Kabupaten Sekadau Paskalis Alianto; Sri Maryuni; Pardi Pardi
Jurnal Multidisiplin Dehasen (MUDE) Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v5i1.9766

Abstract

This research aims to evaluate the extent of the compliance level of Seraras Village government officials, Sekadau Regency, in using the Village Financial Management Information System (Siskeudes). The identified problems include the low technical and operational capabilities of village officials in carrying out village financial management tasks. This situation has led to the suboptimal implementation of the Siskeudes application and delays in the financial data input process beyond the established deadline. The research method used is a qualitative approach and a descriptive type of research, with data collection techniques obtained through interviews, observation, and documentation. The results show that the compliance level of village officials in using Siskeudes is still low, which is caused by limitations in Human Resources, lack of technical training, weak supervision, and low understanding of village financial management regulations. As a recommendation, this research suggests the need for improving human resource capacity and clear division of tasks through continuous training and technical guidance, enhancing coordination and supervision from the Regency Government, improving infrastructure, and strengthening periodic oversight and evaluation. Systematic periodic supervision and evaluation must be carried out by relevant agencies to ensure the effectiveness of implementing sanctions and rewards to encourage the compliance of village officials in running the financial management system accountably and on time.
Implementasi Kebijakan Peraturan Bupati Sekadau Nomor 52 Tahun 2022 Pada Sistem CMS (Cash Management System) Di Kabupaten Sekadau Theodora Gading; Sri Haryaningsih; Pardi Pardi
Jurnal Multidisiplin Dehasen (MUDE) Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/mude.v5i1.9776

Abstract

This research aims to describe and analyze the implementation of Sekadau Regent Regulation Number 52 of 2022 concerning the Standard Operational Procedure (SOP) for Village Financial Management and Non-Cash Transactions in Bokak Sebumbun Village and Merapi Village, Sekadau Hilir Sub-district, Sekadau Regency. The policy is part of an effort to enhance transparency and accountability in village fund management, where the implemented Cash Management System (CMS) allows village financial transactions to be automatically recorded and monitored by all interested parties. The research method used is a descriptive qualitative approach. The results indicate that this policy successfully increased the transparency of village fund management; however, there are still significant challenges related to technology infrastructure and the human resource capacity of the village officials. Limited internet access and the low level of understanding among village officials in operating the digital CMS system hinder the effectiveness of this policy. Furthermore, public accessibility to transaction reports and oversight of village funds needs to be improved to ensure that the policy genuinely aligns with the priorities and needs of the village community.