<![CDATA[ABSTRACTThe Village Financial Sistem Application (Siskeudes) is an application that was created as an effort to improve village financial reporting in addition to efforts to improve village financial administration. As the Minister of Home Affairs No. 113 of 2014, village finance is managed based on transparent, accountable, participatory principles and carried out in an orderly budget discipline so this research leads to how the implementation of the principles of transparency, accountability and participation in the Siskeudes application. This research also focuses on the factors that influence the implementation of the principles of Good Governance in the Siskeudes application. From several villages that were the object of research and applied Siskeudes, they showed legal compliance with existing regulations. The implementation of the principles of Good Governance has been carried out as mandated by the laws and supporting regulations. However, in the implementation process in the field, gaps occur due to a mismatch between expectations and reality. In the process of participation, transparency and accountability there are still gaps that cause the standard of achievement of implementation cannot be fulfilled. This factor is influenced by the target group's environment of the character of the ruler and the level of compliance of the target groups.Keywords : Implementation, Good Governance Principles, SiskeudesABSTRAKAplikasi Sistem Keuangan Desa (Siskeudes) merupakan aplikasi yang yang diciptakan sebagai upaya perbaikan pelaporan keuangan Desa disamping upaya perbaikan penatausahaan keuangan Desa. Sebagaimana Pemendagri No. 113 tahun 2014, keuangan desa dikelola berdasarkan asas-asas transparan, akuntabel, partisipatif serta dilakukan dengan tertib disiplin anggaran maka penelitian ini mengarah pada bagaimana implementasi prinsip transparan, akuntabel dan partisipatif pada aplikasi Siskeudes. Penelitian ini juga menitikberatkan pada faktor-faktor yang memengaruhi implementasi prinsip-prinsip Good Governance dalam aplikasi Siskeudes. Dari beberapa Desa yang menjadi objek penelitian dan telah mengaplikasikan Siskeudes menunjukkan kepatuhan hukum atas aturan yang ada. Implementasi prinsip-prinsip Good Governance telah dijalankan sebagaimana yang diamanatkan Undang-undang dan peraturan pendukungnya. Akan tetapi pada proses implementasi di lapangan, kesenjangan terjadi karena ketidaksesuaian antara harapan dan kenyataan. Pada proses partisipasi, transparansi dan akuntabilitas masih terdapat celah yang menyebabkan standar ketercapaian implementasi tidak dapat terpenuhi. Hali ini dipengaruhi oleh lingkungan kelompok sasaran dari karakter penguasa dan tingkat kepatuhan para kelompok sasaran.Kata kunci : Impelementasi, Prinsip Good Governance, Siskeudes]]>
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