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Ginting, Suandi
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Economics, Econometrics & Finance

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Implementasi Sistem Keuangan Desa (Siskudes) Dalam Pengelolaan Keuangan Di Desa Bojongjaya Kabupaten Subang Tarinih, Tarinih; Ginting, Suandi; Helmy, Arif
Jurnal Neraca Peradaban Vol. 5 No. 3 (2025): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v5i3.685

Abstract

Pengelolaan keuangan desa merupakan komponen yang penting dalam mendukung pertumbuhan desa yang transparan, akuntabel, dan efisien. Penelitian ini mencoba untuk meneliti implementasi Sistem Keuangan Desa (Siskeudes) dalam pengelolaan keuangan di Desa Bojongjaya, Kabupaten Subang. Dengan pendekatan kualitatif deskriptif, model Miles dan Huberman digunakan untuk memeriksa data yang dikumpulkan melalui wawancara, penyimpanan catatan, dan inspeksi. Temuan penelitian menunjukkan bahwa penggunaan Siskeudes telah meningkatkan produktivitas pencatatan dan pelaporan keuangan desa. Namun, masih terdapat kendala dalam penggunaannya, seperti keterbatasan sumber daya manusia dalam memahami sistem, perubahan fitur aplikasi yang sering terjadi, serta infrastruktur teknologi yang belum optimal. Selain itu, transparansi masih menjadi tantangan karena belum tersedia media publikasi yang memungkinkan masyarakat mengakses informasi anggaran secara terbuka. Meskipun demikian, sistem ini telah membantu meningkatkan akuntabilitas pengelolaan keuangan desa hingga 80%. Untuk mengoptimalkan implementasi Siskeudes, diperlukan pelatihan berkelanjutan bagi perangkat desa serta peningkatan fitur otomatisasi dalam aplikasi. Dengan langkah strategis yang tepat, Siskeudes dapat berkontribusi lebih besar dalam mewujudkan tata kelola keuangan desa yang lebih transparan, akuntabel, dan berkelanjutan.
Dinamika Akuntabilitas Hijau dalam Praktik Pelaporan Emisi Karbon pada Sektor Industri Manufaktur di Indonesia Ginting, Suandi; Tarinih
Jurnal Neraca Peradaban Vol. 6 No. 1 (2026): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v6i1.770

Abstract

In alignment with the escalating urgency of global decarbonization and Indonesia's Enhanced Nationally Determined Contribution (E-NDC) commitments, carbon emission accountability has emerged as a crucial instrument for corporate sustainability. This study aims to explore the dynamics of green accountability within carbon emission reporting practices in the Indonesian manufacturing sector, a primary contributor to national emissions. Adopting a qualitative approach with a descriptive-exploratory design, data were collected through in-depth interviews with sustainability managers, accountants, and Health, Safety, and Environment (HSE) practitioners, complemented by a rigorous documentary analysis of corporate sustainability reports. The findings reveal that current carbon reporting practices are predominantly driven by coercive institutional pressures resulting from the impending implementation of carbon taxes and stock exchange mandates. The study identifies a "decoupling" phenomenon, wherein a significant gap exists between the transparency rhetoric presented in reports and the technical realities on the ground, which remain hindered by low primary data integrity and limited digital infrastructure. Furthermore, the research highlights the evolving role of accountants as cross-departmental data integrators aimed at mitigating environmental information asymmetry. Analysis through the lens of Institutional Theory confirms that mimetic and normative isomorphisms play a pivotal role in shaping a hybrid accountability model in Indonesia. The implications of this study emphasize the necessity for synchronized government regulations and the accelerated digitalization of environmental accounting information systems to ensure substantive and credible reporting. These findings provide a theoretical contribution to the environmental accounting literature in emerging economies regarding how organizations navigate accountability demands amidst domestic regulatory uncertainty
Co-Authors Helmy, Arif Tarinih Tarinih Tarinih