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Journal : Indonesia Accounting Journal

Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa) Watulingas, Patricia; Kalangi, Lintje; Suwetja, I Gede
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26684

Abstract

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.
Co-Authors akay, christian ezra Allo, Marlines Rante Alting, Umilhair Antule, Prily Arota, Poppy S. Aud, Lia Brinca, Febriane Chandra, Cherry Agustine Daleno, Fransisca G. David Paul Elia Saerang Demmassabu, Langimanapa Sofia Dewi Indriani Dhullo Affandi Fauziyyah, Wanda Gerungai, Natalia Y.T. Grace B. Nangoi Harijanto Sabijono Hartono, Muhammad Adithya Ramdhany Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jantje J. Tinangon Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Junus, Wigia A.L. Kalangi, Karenina Noviany Kaligis, Virginia P. Kaparang, Griya Clara Kotambunan, Julia Sherina Lambidju, Nona Erlita Latjandu, Lady Diana Lidia Mawikere Lii, Rosdina Arini Lintje Kalangi Londo, Ireine P. Lumempow, Figy Lumintang, Rovel Dave Ryvalle Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Majampoh, Greise Manderos, Julycia Verent Mangayuk, Elma Natasha Manggaribet, Widya Devi Manurip, Christine Natalia Mararu, Gandi Masaling, Jesycha MAWERU, Angela Lydia Stacia Medellu, Bellatryx Yulsrivita Mentu, Dewi Kristanti Mewengkang, Prischa Natalia Debora Mile, Abdul Wahid Supriatna Mumu, Ablessy Novi Swandari Budiarso Pangarian, Janwelve Ayro Pangerapan, Gianluigi PANTOW, Belinda Pertiwi, Rini Pontonuwu, Teza Christy R. UMBOH, William Rabunusa, Maya Rakinaung, Alvionita Aprilia Robert Lambey Rogi, Dean Lefrando Rompas, Ryfan Racel Rudy J. Pusung Rudy Pusung Rumamby, Wulanintan P. Rumbayan, Reklesia B. A. Rumondor, Megawati Sherlina Runtu, Tresje Sabijono, Haryanto Saipi, Raquel Amelia Sembiring, Maya Sherly Pinatik Sifrid S. Pangemanan Sonny Pangerapan, Sonny Stanly W. Alexander Sumual, Astrid Claudia Syermi S.E. Mintalangi Tangkau, Pricilia R. E. Tanod, Kleysia N. Taroreh, Bryan F. W. Tasikrede, Chicilia C. Tirayoh, Victorina Zusana Treesje Runtu Tungka, Isak Brian Uhise, Esterlin Ventje Ilat Wantasen, Meidiansjah Azhar Watulingas, Patricia Waworundeng, Goudy Fergie Windah, Nadia Marcella Winston Pontoh Wokas, Imanuel Jefferson Jordan Wonggo, Putri Marina