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SISKEUDES for Transparency and Accountability in Village Financial Management: SISKEUDES untuk Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa Manik, Azizah Zaniana; Nasution, Annio Indah Lestari; Nasution, Yenni Samri Juliati
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11494

Abstract

Background (General): Village governments in Indonesia play a strategic role in managing public finances to support local development, yet manual financial reporting often results in inefficiency, errors, and weak accountability. Background (Specific): To address this, the Indonesian Financial and Development Supervisory Agency (BPKP) introduced the Village Financial System (SISKEUDES) as a digital tool for financial planning, execution, and reporting. Knowledge Gap: While prior studies confirm SISKEUDES’ benefits in digitally advanced regions, its effectiveness in rural areas with limited infrastructure and low digital literacy remains underexplored. Aim: This study examines the role of SISKEUDES in enhancing the quality, effectiveness, and accountability of financial management in Lae Nuaha Village. Results: Findings show that SISKEUDES improved report quality through greater relevance, reliability, comparability, and understandability; reduced reporting duration from two weeks to three days; and strengthened accountability both vertically to government authorities and horizontally to the village community. Novelty: Unlike existing research, this study highlights implementation in a low-resource context, revealing that digitalization remains effective despite infrastructure and literacy challenges. Implications: The study contributes to good governance and new public management discourse, offering practical insights for policymakers to expand SISKEUDES with supportive infrastructure and capacity building in rural areas.Highlight : SISKEUDES improves village financial report quality. Reporting becomes faster and more effective. Accountability increases to government and community Keywords : SISKEUDES, Village Finance, Financial Report Quality, Effectiveness, Accountability
Upaya Peningkatan Strategi Pemasaran Melalui Digitalisasi Pada UMKM Desa pematang Cengal Barat Habibah, Naswa Dalilah; Rakipah, Rakipah; Wibowo, M Arif Panji; Batubara, Juni Hidayati; Alfikri, M Ridho; Manik, Azizah Zaniana; Darmansyah, Tengku
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1536

Abstract

Penurunan pendapatan UMKM desa sebagai akibat dari era digitalisasi menghadirkan tantangan yang signifikan bagi ekonomi lokal. Kuliah kerja nyata (KKN) mahasiswa UIN Sumatera Utara 2024 memiliki program kerja wajib terealisasi untuk meningkatkan ekonomi desa, dimana upaya dalam penelitian ini menurut perspektif kelompok KKN 162 mampu memberi solusi atas permasalahan yang ada. Tim menjadikan 3 UMKM sebagai objek penelitian dengan metode penelitian kualitatif deskriptif, teknik analisis data menggunakan observasi studi lapangan (wawancara dan pemantauan secara berkala selama 13 hari). Hasil penelitian menunjukkan bahwa digitalisasi strategi pemasaran dan sosialisasi manajemen bisnis di Desa Pematang Cengal Barat telah berhasil meningkatkan efektivitas dan efisiensi UMKM setempat. Melalui diskusi dan penerapan teknologi digital, UMKM desa tidak hanya mampu memperluas jangkauan pasar mereka tetapi juga mengoptimalkan operasional bisnis mereka.