Riset Akuntansi (RISTANSI)
Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025

IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENUNJANG PERWUJUDAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DESA WRINGINREJO KECAMATAN GAMBIRAN KABUPATEN BANYUWANGI

Ningrum, Arni Tia (Unknown)
Handayani, Yuniorita Indah (Unknown)
Ningsih, Wiwik Fitria (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to examine the implementation and impact of the Village Financial System (Siskeudes) in supporting transparency and accountability in the financial reporting of Wringinrejo Village, Gambiran Subdistrict, Banyuwangi Regency. A qualitative approach was used, relying on primary and secondary data collected through observation, interviews, and documentation. Informants in this research included the Village Head, Village Secretary, and the Heads of Finance, Planning, and Administration. A purposive sampling technique was employed to select informants. The findings indicate that the implementation of Siskeudes has been effective, fostering coordination among village officials in managing finances transparently and accountably. Although there were minor challenges, such as limited understanding of the application, these were manageable by the village administration. Overall, the use of Siskeudes has had a positive impact by making financial management and reporting more practical, secure, and efficient.

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Journal Info

Abbrev

ristansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

RISTANSI: Riset Akuntansi atau dikenal dengan nama RISTANSI, diterbitkan oleh Program Studi Akuntansi Institut Teknologi dan Bisnis Asia. RISTANSI terbit Dua Kali setahun yaitu Juni dan Desember yang membahas akuntansi keuangan, audit keuangan, Perpajakan, Perbankan, Pasar Modal, Akuntansi Syariah, ...