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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi Pajak dan Manajemen
Nur Avni Syamsuddin
Universitas Tadulako
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LITERATURE ANALYSIS: EVALUATION OF THE IMPLEMENTATION OF THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON VILLAGE FINANCIAL MANAGEMENT Hervy Sakkinah; Nur Avni Syamsuddin; Luh Made Ekasari; Jamaluddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4396

Abstract

The implementation of the Village Financial System (SISKEUDES) has become a pivotal step in enhancing the efficiency, transparency, and accountability of village financial management in Indonesia. This study aims to analyze the impact of SISKEUDES implementation on financial management practices while identifying the technical and policy challenges that arise during its application. Employing a literature review approach, the research examines previous studies and recent publications focusing on efficiency, transparency, accountability, and operational constraints associated with the system. The findings indicate that SISKEUDES has significantly improved the overall quality of village financial management by promoting better reporting accuracy and timeliness. Nevertheless, technical issues such as system errors and data input difficulties continue to pose challenges that require sustained attention. The study underscores the importance of continuous evaluation and system improvement to optimize performance. This research contributes to a deeper understanding of the dynamics of local governance reform, emphasizing both the potential and limitations of SISKEUDES, and provides valuable insights for policymakers and stakeholders aiming to strengthen financial accountability at the village level.
Akuntabilitas dalam Ruang Keterbatasan: Sensemaking Pengelola Keuangan BLUD Nur Avni Syamsuddin; Ridwan Ridwan; Rudy Usman; Muhammad Din
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 2 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i2.457

Abstract

Penelitian ini mengeksplorasi bagaimana akuntabilitas dimaknai dan diwujudkan oleh para aktor pengelola keuangan pada rumah sakit daerah yang menerapkan skema Badan Layanan Umum Daerah (BLUD). Penelitian menggunakan pendekatan studi kasus kualitatif interpretif dengan data yang diperoleh melalui wawancara semi-terstruktur terhadap tiga aktor pengelola keuangan di RSUD Mokopido Tolitoli. Data dianalisis menggunakan reflexive thematic analysis yang berlandaskan teori sensemaking, dengan perspektif akuntabilitas dan kelembagaan sebagai lensa pendukung. Hasil penelitian menunjukkan bahwa akuntabilitas dibangun melalui pengalaman yang berbeda sesuai dengan peran masing-masing aktor. Fungsi program memaknai akuntabilitas sebagai kemampuan menyelaraskan kebutuhan pelayanan dengan kapasitas fiskal, bendahara menekankan verifikasi dan keterlacakan transaksi, sedangkan fungsi keuangan dan aset menekankan pelaporan, pengendalian, dan pembuktian tanggung jawab. Penggunaan pencatatan manual dan Excel menimbulkan beban kerja serta ketidakpastian, yang direspons melalui verifikasi berlapis, rekonsiliasi data, pemantauan bersama, dan antisipasi pemeriksaan. Temuan ini menunjukkan bahwa keterbatasan organisasi dapat menjadi ruang bagi aktor untuk membangun praktik akuntabilitas yang adaptif dan dapat dijalankan.
Co-Authors Hervy Sakkinah Jamaluddin Jamaluddin Luh Made Ekasari Muhammad Din Ridwan Ridwan Rudy Usman