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Alfiani, Reski
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Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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Evaluasi Sistem Keuangan Desa (SISKEUDES) dalam meningkatkan Kualitas Laporan Keuangan di Desa Parak, Kecamatan Bontomanai, Kabupaten Kepulauan Selayar Astiti, Suci Putri; Hasim, Fiviyanti; Alfiani, Reski
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.695

Abstract

This study aims to evaluate the Village Financial System (SISKEUDES) in improving the quality of financial reports in Parak Village, Bontomanai District, Selayar Islands Regency. The research employed a descriptive qualitative method with data collection techniques consisting of interviews, observation, and documentation. The research informants included the Village Head, Village Treasurer, and financial staff who serve as SISKEUDES application operators. The findings indicate that the implementation of SISKEUDES has had a significant impact on the five stages of village financial management, namely planning, budgeting, administration, reporting, and accountability. The system produces financial information that is relevant, reliable, comparable, and understandable in accordance with the qualitative characteristics of financial statements as stated in the Government Accounting Standards (SAP). Thus, the quality of village financial reports has improved significantly, while strengthening transparency, accountability, and good governance at the village level.
Co-Authors Astiti, Suci Putri Hasim, Fiviyanti