The Urgence of Using the Online Village Financial System (Siskeudes) in Achieve the Accountability of Village Financial Management during the COVID-19

Abstract

This article discusses the online version of the Village Financial System (Siskeudes) application in realizing village financial management accountability during the Covid-19 Pandemic. Siskeudes is an application built based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 18 concerning Village Financial Management. Siskeudes is intended for village governments to make it easier to manage village finances starting from the planning, budgeting, to reporting and accountability stages. The advantages of the Siskeudes application according to the results of research by experts include, first, Siskeudes significantly supports the achievement of the objectives of an accounting information system (AIS), which is to produce fast, precise, and accurate information. Second, Siskeudes benefits users in village, sub-district, and district/city governments in managing village finances to be more efficient, accountable, and safe. In addition, there are several obstacles in the use of Siskeudes including, first, the competence of human resources is still lacking. Second, there is still a lack of supporting facilities. Third, it is still difficult to find errors in data entry. Fourth, errors often occur when entering data on Siskeudes online. Apart from the advantages and disadvantages of using the Siskeudes application, there are benefits to using the Siskeudes application during the Covid-19 Pandemic, including avoiding crowds. Second, prevent new clusters of positive cases of Covid-19. Third, continue to maintain physical distancing with fellow officers and the public. Fourth, Support the Policy for the Implementation of the Java and Bali Micro-Scale Community Activity Restrictions (PPKM) which has been in effect since January 11, 2021.