Pengembangan Aplikasi Pencatatan Arus Kas Dana Desa Berbasis Desktop Menggunakan Metode Prototyping Di Desa Pintatu Kabupaten Halmahera Timur - Darman Umagapi; Arisandy Ambarita (Institut Teknologi Gamalama, 2026)
Abstrak: Pengelolaan arus kas Dana Desa memegang peranan penting dalam mewujudkan transparansi dan akuntabilitas keuangan desa. Namun, pada praktiknya masih banyak desa yang melakukan pencatatan keuangan secara manual atau semi-komputerisasi sehingga berpotensi menimbulkan kesalahan pencatatan dan keterlambatan pelaporan. Penelitian ini bertujuan untuk mengembangkan aplikasi pencatatan arus kas Dana Desa berbasis desktop menggunakan Visual Studio di Desa Pintatu, Kabupaten Halmahera Timur. Aplikasi yang dikembangkan difokuskan pada pengelolaan data rencana anggaran, laporan realisasi, jurnal, buku besar, serta laporan keuangan desa. Metode pengembangan sistem yang digunakan adalah metode Prototype, sedangkan teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi dengan melibatkan pemerintah desa dan masyarakat sebagai subjek penelitian. Hasil penelitian menunjukkan bahwa aplikasi yang dikembangkan mampu membantu proses pencatatan dan pelaporan arus kas Dana Desa secara lebih terstruktur, akurat, dan mudah digunakan. Dengan demikian, penerapan aplikasi ini diharapkan dapat meningkatkan efektivitas pengelolaan keuangan desa serta mendukung transparansi dan akuntabilitas Dana Desa.Kata kunci: Aplikasi, Pencatatan, Arus Kas, Dana Desa, Visual StudioAbstract: The management of Village Fund cash flow plays a crucial role in ensuring transparency and accountability in village financial administration. However, in practice, many villages still rely on manual or semi-computerized financial recording systems, which may lead to recording errors and delays in financial reporting. This study aims to develop a desktop-based Village Fund cash flow recording application using Visual Studio in Pintatu Village, East Halmahera Regency. The developed application focuses on managing budget planning data, budget realization reports, journals, ledgers, and village financial statements. The system was developed using the Prototype method, while data were collected through observation, interviews, and documentation involving the village government and community as research subjects. The results indicate that the developed application is able to support a more structured, accurate, and user-friendly process of recording and reporting Village Fund cash flow. Therefore, the implementation of this application is expected to enhance the effectiveness of village financial management and strengthen transparency and accountability in the use of Village Funds.Keywords: application, recording, cash flow, village funds, Visual Studio.