EFEKTIVITAS APLIKASI SISTEM KEUANGAN DESA (STUDI TENTANG APLIKASI PELAPORAN KEUANGAN DESA DI DESA WAJAK LOR KECAMATAN BOYOLANGU KABUPATEN TULUNGAGUNG)

ABSTRAK latar belakang penelitian tersebut ialah untuk mengantisipasi terjadinya masalah penyelewengan dana desa & mendukung peraturan pebgelolaan keuangan desa yang transparan, akuntabilitas, serta partisipasi, pemerintah bekerja sama dengan Kementerian Dalam Negeri & BPKP untuk melakukan pengembangan aplikasi yang dinamakan Sistem Keuangan Desa (Siskeudes). Rumusan masalah dalam penelitian : 1) Bagaimana efektivitas aplikasi sistem keuangan desa di Desa Wajak Lor Kec. Boyolangu Kabupaten Tulungagung, 2) Apa saja kendala dalam penggunaan aplikasi sistem keuangan desa di Desa Wajak Lor Kec. Boyolangu Kabupaten Tulungagung. Penelitian ini menggunakan tipe penelitian deskriptif dengan pendekatan kualitatif. Pengumpulan data dilakukan dengan metode wawancara, observasi, & dokumentasi. Subjek penelitian adalah Kepala Desa, Sekretaris Desa, Kaur Keuangan, aparatur aplikasi sistem keuangan desa & beberapa warga Desa Wajak Lor Kec. Boyolangu Kabupaten Tulungagung. Objek penelitiannya adalah aplikasi sistem keuangan desa. Pembuktian keabsahan data menggunakan teknik triangulasi sumber. Analisis data yang digunakan adalah analisis kualitatif dengan langkah reduksi data, penyajian data, penarikan kesimpulan & verifikasi data. Hasil dari penelitian tersebut adalah : 1) Aplikasi sistem keuangan desa efektif diterapkan di Desa Wajak Lor Kec. Boyolangu Kabupaten Tulungagung sebagai aplikasi pelaporan keuangan desa. Hal ini dapat dilihat dari aplikasi ini mampu memberikan hasil yang maksimal. Laporan keuangan yang dihasilkan tertata rapi & akurat. Pelaporan ke pusat semakin mudah. Selain itunya tidak membutuhkan waktu yang lama untuk mengerjakan. 2) Kendala yang dihadapi oleh pemerintah Desa Wajak Lor Kec. Boyolangu Kabupaten Tulunggagung dalam penggunaan aplikasi sistem keuangan desa antara lain: Jika aplikasi sistem keuangan desa mengalami perubahan versi, maka aparatur segera belajar agar mampu menguasai perubahan pada aplikasi. Aparatur juga harus sigap & teliti jika ada perubahan anggaran belanja yang muncul secara mendadak. Jika salah satu peralatan ada yang rusak & harus dibawa ke servis, aparatur harus menunggu sampai peralatan tersebut selesai diperbaiki & jika jaringan internet trobel maka aparatur juga harus menunggu sampai jaringan internet selesai diperbaiki. Sedangkan kindala yang berkaitan langsung dengan aplikasi sistem keuangan desa, yaitu adanya perubahan versi dari aplikasi sistem keuangan desa setiap setahun sekali, penggunaan dana yang bisa dilihat prosentasinya hanya yang bersumber dari dana Desa (DD) yang lain tidak bisa, jika sudah lewat batas akhir pelaporan aparatur sudah tidak bisa lagi mengentri data laporan karena sudah dikunci oleh server pusat, jika terdapat perubahan anggaran yang ditunjangkan di dalam Perkades (Peraturan Kepala Desa) kemudian perubahan tersebut dientri, aparatur tidak bisa lagi melihat anggaran-anggaran sebelumnya & jika sudah masuk tahap pelaporan akhir server pusat siring error/down. Kata Kunci : Efektivitas, Aplikasi sistem keuangan desa, Aplikasi pelaporan keuangan desa. ABSTRACT The background of the research is to anticipate the occurrence of misappropriation of village funds & to support transparent village financial management regulations, accountability, and participation, the government collaborates with the Ministry of Home Affairs & BPKP to develop an application called the Village Financial System (Siskeudes). The formulation of the problem in the research: 1) How is the effectiveness of the application of the village financial system in Wajak Lor Village, Kec. Boyolangu, Tulungagung Regency, 2) What are the obstacles in using the village financial system application in Wajak Lor Village, Kec. Boyolangu, Tulungagung Regency. This study uses a descriptive type of research with a qualitative approach. Data was collected by interview, observation, and documentation methods. The research subjects were the Village Head, Village Secretary, Head of Finance, village financial system application apparatus & several residents of Wajak Lor Village, Kec. Boyolangu, Tulungagung Regency. The object of the research is the application of the village financial system. Proof of data validity using source triangulation technique. The data analysis used is qualitative analysis with data reduction steps, data presentation, conclusion drawing & data verification. The results of the research are: 1) The application of the village financial system is effectively implemented in Wajak Lor Village, Kec. Boyolangu Tulungagung Regency as a village financial reporting application. This can be seen from this application is able to provide maximum results. The resulting financial reports are neat and accurate. Reporting to the center just got easier. Besides that, it doesn't take long to work on it. 2) Obstacles faced by the government of Wajak Lor Village, Kec. Boyolangu Tulunggagung Regency in using village financial system applications include: If the village financial system application experiences a version change, then the apparatus immediately learns to be able to master changes to the application. The apparatus must also be alert & thorough if there is a sudden change in the budget. If one of the equipment is damaged and must be taken for service, the apparatus must wait until the equipment is repaired & if the internet network is problematic, the apparatus must also wait until the internet network is repaired. Meanwhile, Kindala which is directly related to the application of the village financial system, namely there is a change in the version of the village financial system application once a year, the use of funds that can be seen as a percentage only comes from other Village funds (DD), if it is past the reporting deadline the apparatus can no longer enter report data because it has been locked by the central server, if there is a budget change that is supported in the Perkades (Village Head Regulation) then the change is entered, the apparatus can no longer see the previous budgets & if it has entered the final reporting stage central server siring error/down. Keywords: Effectiveness, village financial system application, village financial reporting application.

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Sistem Akuntansi Pengelolaan Dana Desa

Jurnal Ekonomi dan Bisnis ◽

10.24914/jeb.v19i2.336 ◽

2016 ◽

Vol 19 (2) ◽

pp. 323

Author(s):

Ari Kuncara Widagdo ◽

Agus Widodo ◽

Muhammad Ismail

Keyword(s):

Community Service ◽

Financial Reporting ◽

Financial Management ◽

Financial Statements ◽

Fund Management ◽

Home Affair ◽

The Government ◽

The Village ◽

Computerized System

ABSTRACTIn 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015. SARIPATIPada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan Giriroto. Hal ini bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain, teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual. Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.

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STRATEGI IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA: STUDI KASUS PEMERINTAH DAERAH KABUPATEN NGANJUK

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2018.v2.i4.4019 ◽

2019 ◽

Vol 2 (4) ◽

pp. 468-489

Author(s):

Zaenal Fanani

Keyword(s):

System Application ◽

Financial Management ◽

Research Method ◽

Financial System ◽

District Government ◽

The Village

This study aims to explore the strategy of implementing the village financial system application: a case study of the district government of Nganjuk. The formulation of the problem of this study is how is the implementation and assistance of Nganjuk District village financial management? how did the workshop affect the village financial management of Nganjuk Regency? how is the problem of village financial management in Nganjuk Regency (positive and negative aspects)? The research method was carried out a case study at the Nganjuk Regency Community and Village Empowerment Office (PMD). Data obtained from interviews with informants related to village financial management and observation. The results of the study show that the strategy for implementing the village financial system in Nganjuk district government by using this workshop was very effective and efficient. Problems in the village financial management of Nganjuk Regency are divided into 2 things, positive and negative aspects. Positive aspects include the synergy between the sub-district head, the PMD service, the legal bureau and the inspectorate, the ability of village operators to operate the system (SILOKDES), the completeness of village financial management regulations. Negative aspects include non-compliance with the cycle and delays in disbursing funds, capacity and personnel, non-labor-based development and not fully describing the needs of the village, and the transparency of the plans for the use and accountability of the Village Budget

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Paradigma Pembangunan Desa dalam Pengelolaan Keuangan Desa Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa

Volksgeist Jurnal Ilmu Hukum dan Konstitusi ◽

10.24090/volksgeist.v3i2.4063 ◽

2020 ◽

Vol 3 (2) ◽

pp. 117-132

Author(s):

Betha Rahmasari

Keyword(s):

Regional Development ◽

Financial Management ◽

Sustainable Use ◽

Economic Potential ◽

Village Community ◽

Development Organizations ◽

The People ◽

The Government ◽

The Right ◽

The Village

This article aims to find out the developmentidea or paradigm through village financial management based on Law Number 6 of 2014 concerning Villages. In this study, the researcher used a normative research methodby examining the village regulations in depth. Primary legal materials are authoritatuve legal materials in the form of laws and regulations. Village dependence is the most obvious violence against village income or financial sources. Various financial assistance from the government has made the village dependent on financial sources from the government. The use of regional development funds is intended to support activities in the management of Regional Development organizations. Therefore, development funds should be managed properly and smoothly, as well as can be used effectively to increase the people economy in the regions. This research shows that the law was made to regulate and support the development of local economic potential as well as the sustainable use of natural resources and the environment, and that the village community has the right to obtain information and monitor the planning and implementation of village development.

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ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v2i2.30 ◽

2019 ◽

Vol 2 (2) ◽

pp. 39-56

Author(s):

Bill J. C. Pangayow ◽

Hastutie Noor Andriati

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Analysis Tool ◽

City Governments ◽

Financial Accountability ◽

Village Community ◽

Essential Idea ◽

Consultative Body ◽

Key Indicators ◽

The Village

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.

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PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21514.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Jehan M. Malahika ◽

Herman Karamoy ◽

Rudy J. Pusung

Keyword(s):

Financial System ◽

Secondary Data ◽

Positive Influence ◽

Primary Data ◽

Research Approach ◽

Financing System ◽

Government Organization ◽

The Government ◽

Village Government ◽

The Village

This research aims to analyze the Implementation of Village Financial System (SISKEUDES) towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government

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The Use of ICT For Poverty Alleviation In Gubugklakah Village, Malang Regency

Jejaring Administrasi Publik ◽

10.20473/jap.v12i1.23302 ◽

2020 ◽

Vol 12 (1) ◽

pp. 77

Author(s):

Rachmad Gustomy ◽

Ratnaningsih Damayanti ◽

Rizqi Bachtiar

Keyword(s):

World Wide Web ◽

Poverty Alleviation ◽

World Wide ◽

Central Government ◽

Information And Communications Technology ◽

The Internet ◽

Effective Work ◽

The Government ◽

The Impact ◽

The Village

Information and Communications Technology (ICT) has become one of the influential instruments for poverty alleviation. The argument is based on the fact that currently technology has played an important role in relation to the lives of many people. There are several projects conducted by the government in Indonesia utilising ICT to reduce poverty rate, such as establishing telecenter in some remote areas. This paper aims to identify the extent and the impact of the ICT convergence process that is carried out as an effort to improve the welfare of the community, specifically at Gubugklakah village, Malang Regency. The village is chosen as the locus of the research because the area, which is relatively far from the city center, received telecentre procurement assistance by the central government. By using descriptive qualitative methods, this study finds that ICT has not been converged to the maximum and the impact is less than optimal. Internet connection is only limited to middle and upper economic groups. The use of the world-wide-web at the village has also experienced ups and downs. For example, there is an improvement in the utilisation of techonolgy in education, tourism and government sectors which impact on a more effective work culture. People also usually surf the internet to search and watch educational, entertainment or trading content. However, the connection has a slow network connection which is problematic when many people use it. Furthermore, there is a need for educating people as well as incremental approach so that the internet can be in line with local culture.Teknologi Informasi dan Komunikasi (TIK) telah menjadi salah satu instrumen yang berpengaruh dalam pengentasan kemiskinan. Argumen tersebut didasarkan pada kenyataan bahwa saat ini teknologi telah memainkan peran penting dalam kaitannya dengan kehidupan banyak orang. Ada beberapa proyek yang dilakukan pemerintah di Indonesia yang memanfaatkan TIK untuk mengurangi angka kemiskinan, seperti membangun telecenter di beberapa daerah terpencil. Tulisan ini bertujuan untuk mengetahui sejauh mana dan dampak dari proses konvergensi TIK yang dilakukan sebagai upaya peningkatan kesejahteraan masyarakat khususnya di Desa Gubugklakah Kabupaten Malang. Desa ini dipilih sebagai lokus penelitian karena wilayah yang relatif jauh dari pusat kota mendapat bantuan pengadaan telecentre oleh pemerintah pusat. Dengan menggunakan metode deskriptif kualitatif, penelitian ini menemukan bahwa TIK belum terkonvergensi secara maksimal dan dampaknya kurang optimal. Koneksi internet hanya terbatas pada kelompok ekonomi menengah ke atas. Penggunaan world wide web di desa juga mengalami pasang surut. Misalnya, peningkatan pemanfaatan teknologi di bidang pendidikan, pariwisata dan pemerintahan yang berdampak pada budaya kerja yang lebih efektif. Orang juga biasanya menjelajahi internet untuk mencari dan menonton konten pendidikan, hiburan, atau perdagangan. Namun, koneksi tersebut memiliki koneksi jaringan yang lambat yang menjadi masalah ketika banyak orang yang menggunakannya. Selain itu, perlu adanya edukasi kepada masyarakat serta pendekatan incremental agar internet dapat sejalan dengan budaya lokal.

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Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

Journal of Accounting Science ◽

10.21070/jas.v2i2.1565 ◽

2019 ◽

Vol 2 (2) ◽

pp. 119

Author(s):

Andrianto - Andrianto

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Qualitative Method ◽

Financial Statement ◽

Research Implementation ◽

Study Approach ◽

Interview Method ◽

The Village ◽

Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

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Financial Village Standing in Indonesian Financial System

Rechtsidee ◽

10.21070/jihr.v2i2.81 ◽

2015 ◽

Vol 2 (2) ◽

pp. 121

Author(s):

Herry Purnomo

Keyword(s):

Financial Management ◽

Financial System ◽

Financial Resources ◽

Criminal Offence ◽

State Budget ◽

Regional Finance ◽

Financial Position ◽

The Law ◽

Principle Of Legality ◽

The Village

Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015). Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2), 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

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PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU

Journal Publicuho ◽

10.35817/jpu.v4i3.20937 ◽

2021 ◽

Vol 4 (3) ◽

pp. 961

Author(s):

Norman Hadi ◽

Sriyani Sriyani

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Balance Sheet ◽

Economic Benefits ◽

Point Of View ◽

Police Station ◽

Straight Line ◽

Fixed Assets ◽

The Government

The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of Fixed Assets in Financial Statements. The research method used is a qualitative method, the method of data collection is carried out by means of observation and interviews with parties related to accounting at the Lubuklinggau Police Station. The results of this study are the Lubuklinggau Police Station has implemented Fixed Asset Accounting in accordance with PSAP 07, namely Assets are recognized when future economic benefits have been obtained and their value can be measured reliably, Fixed Assets are measured at cost, depreciation is carried out using a straight line and presented in Balance sheet according to PSAP 07.

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Strategy for the Implementation of the Village Financial System Application Effectively and Efficiently

Wiga Jurnal Penelitian Ilmu Ekonomi ◽

10.30741/wiga.v11i1.653 ◽

2021 ◽

Vol 11 (1) ◽

pp. 50-56

Author(s):

Hesti Irnanta ◽

Nur Latifa Isnaini Putri

Keyword(s):

Data Reduction ◽

System Application ◽

Financial System ◽

Data Presentation ◽

Descriptive Approach ◽

Planning Staff ◽

Village Government ◽

Finance Officer ◽

The Village

This study aims to assess the performance of the village government from the use of the SISKEUDES (Village Financial System) application in improving the quality of financial accountability in the village of Tanjungsari, Umbulsari District, Jember Regency. This research uses qualitative methods using a descriptive approach. Data obtained from observations and interviews with informants, in this case the village government, from the village head, village secretary, finance officer, financial staff, and planning staff, directly from the results of the interview data reduction, data presentation and withdrawal were carried out. Conclusion.

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