Abstract

This article attempts to describe and assess the execution of Minister of Home Affairs Regulation (Permendagri) No. 113 of 2014 about Village Financial Management and Law No. 6 of 2014 concerning Villages. To manage village budgets following the principles of clean, transparent, accountable, and efficient management, the Financial and Development Supervisory Agency (BPKP) and the Directorate General of Village Government Development at the Ministry of Home Affairs are collaborating to develop the Village Financial System (Sistem Keuangan Desa - Siskeudes). It is hoped that by using this program, village fund financial reports can be finished promptly, precisely, and on schedule. A qualitative descriptive method is being employed for the research. The data was gathered through close observation with a BPKP employee representing the East Java province. According to the study's findings and recommendations, 30 of the 38 cities and regional units in East Java Province have employed the Siskeudes program to ensure the accuracy of the financial reports that arise from it. Despite management challenges, the Siskeudes application has proven more effective and can give highly accurate statistics.

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