Analisis Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) dalam Pemenuhan Kualitas Akuntabilitas Keuangan Desa di Desa Ciangsana, Kabupaten Bogor

Bastian Rifat Irfan Hakim (Universitas Negeri Jakarta)
Tri Hesti Utamningtyas (Universitas Negeri Jakarta)
Muhammad Yusuf (Universitas Negeri Jakarta)

Jejak digital: Jurnal Ilmiah Multidisiplin
Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER

This study aims to analyze the implementation of the Village Financial System Application (SISKEUDES) in fulfilling the quality of village financial accountability in Ciangsana Village, Bogor Regency. This research is motivated by the importance of transparent and accountable Village Fund management amid the increasing allocation of Village Funds, as well as the persistence of various issues in village financial governance, such as alleged budget irregularities, weak internal oversight, and the limited public understanding of village financial management information provided by the village government. This study adopts the concept of village financial management based on Minister of Home Affairs Regulation Number 20 of 2018, which covers the stages of planning, implementation, administration, reporting, and accountability, with public accountability theory serving as the analytical framework. The research employed a descriptive qualitative approach using purposive sampling. Data were collected through in-depth interviews, observation, and documentation involving the Village Head, Head of Financial Affairs who also serves as the SISKEUDES administrator, Village Consultative Body (BPD), Heads of Hamlets, and residents of Ciangsana Village. The findings indicate that the implementation of SISKEUDES has assisted the village government in organizing financial administration and preparing financial reports in a more structured, effective, transparent, and accountable manner throughout the stages of village financial management. However, the implementation of village financial accountability still faces challenges, particularly the limited understanding among some members of the community regarding the financial information published by the village government. As a result, public oversight of the use of Village Funds has not yet been carried out optimally. This study concludes that the implementation of SISKEUDES contributes to fulfilling the quality of village financial accountability, although improvements in the quality of public information dissemination are still necessary to ensure that financial information is more accessible and understandable to the community.