Financial System Application Research Articles

Accountability of Village Fund Management with the Village Financial System Application

The general background village fund management has become an essential aspect of local governance, ensuring transparency and accountability in rural development. Specific background the use of accounting systems in village fund management is regulated by government policies, including the application of financial system software to streamline reporting and accountability processes. Knowledge gap however, there is limited research that evaluates the effectiveness of these systems at the village level, particularly in terms of their transparency and participatory mechanisms. Aims this research aims to analyze the implementation of the accounting system in village fund management, focusing on its transparency, accountability, and public participation. Results the findings reveal that the village fund management in Ngampelsari Village is conducted transparently, with clear accountability from the planning stage to reporting and evaluation. Novelty this research provides new insights into how the adoption of the Siskeudes application enhances the transparency and accountability of village fund management, which has not been extensively explored in previous studies. Implications the results suggest that the village government should continue updating and refining the system to maintain public trust and ensure effective fund management, while future research should expand the scope to include multiple villages for comparative analysis. Highlights: Transparent accounting improves village fund management efficiency. The Siskeudes application enhances financial reporting accuracy. Public participation is vital for accountable village governance. Keywords: Governance, Management, Transparency, Accountability, Siskeudes

PERAN APLIKASI SISTEM KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA DENGAN BUDAYA ORGANISASI SEBAGAI PEMEDIASI

Basically, the performance of village officials is greatly influenced by the individual's internal conditions which arise from their background, skills, abilities and motivation, as well as the individual's external conditions which are often called situational factors. Situational factors include management, work environment, task complexity, social or co-worker relationships, and internal culture within the organization. As information technology develops, every village is required to carry out financial reports on the village financial system application provided by BPKP. This study aims to test and analyze the influence of village financial system applications on government performance with organizational culture as a mediator. The results of this study found that the village financial system had a positive and significant effect on village government performance and organizational culture, and organizational culture had a positive and significant effect on village government performance. However, organizational culture cannot mediate the influence of the village financial system on village government performance. This study has the implication that the application of a village financial system can help villages to improve village government performance.

Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah Desa dan Transparansi terhadap Kualitas Laporan Keuangan Desa pada Pemerintahan Desa di Kecamatan Klari Kabupaten Karawang

This study aims to examine the effect of village financial system application implementation, village government internal control system and transparency on the quality of village financial statements in village government in Klari District, Karawang Regency. The population in this study is 13 Village Governments in Klari District, Karwang Regency. The sampling technique used in this study was a saturated sampling technique, with samples taken as many as 100 respondents. The subject of this study was the village government apparatus in Klari sub-district. Data collection using questionnaires, To analyze the relationship between variables using PLS with SmartPLS 3.0 software. The results showed that the implementation of village financial system applications and the village government's internal control system had a positive and significant effect on the quality of village financial statements. Meanwhile, transparency does not have a positive and significant effect on the quality of village financial reports.
 Keywords: Village Financial System Implementation, Village Government Internal Control System, Transparency, Quality of Village Financial Statements

Innovation of Village Financial System Application (Seskeudes) in the Perspective Of Herbert A. Stepard Theory

Village Law Number 6 of 2014 as a strategic policy for village governments to improve the welfare of village communities. The purpose of this research is to describe and analyze the innovation process of the Village Financial System (Siskeudes) in Sempu Village, Ngebel sub-district, Ponorogo Regency. To achieve these objectives, this study uses a qualitative descriptive research method with data collection techniques through observation, interviews and documentation. The results of this study indicate that judging from the process of implementing Siskeudes in Sempu Village, Ngebel sub-district, Ponorogo Regency, it has fulfilled the innovation requirements based on Herbert A. Shepard's theory which consists of: finding ideas (problem identification, information gathering, interpretation, statements and attitudes). ), adoption (socialization and modification) and application (resource preparation, personnel placement, education and training, monitoring and evaluation) of Law Number 6 of 2014 concerning Villages.

Village Financial System Application for Financial Reporting Management Village in East Java Province

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.

Determinan Akuntabilitas Pengelolaan Keuangan Desa Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi

This study aims to test and analyze the influence of competence, internal system control, and community participation on the accountability of village financial management, moderated by the use of information technology. The type of data used in the study was primary data obtained from questionnaires that were distributed directly to respondents, namely village heads, secretaries, treasurers, BPD, and communities within the Sikka Regency village government. Sampling through Purposive sampling and obtained a sample of 150 respondents. Data analysis was processed using SPSS through a statistical method of multiple regression with a moderation approach, namely Moderated Regression Analysis (MRA). The results of the analysis show that competence and internal control systems have a positive and significant effect, while community participation does not affect the accountability of village financial management. The use of information technology does not moderate the influence of competence, internal system control, and community participation on the accountability of village financial management. The implications of this research, especially for village officials in Sikka Regency, are expected to be better in accountability for managing villages finances, provide input to the Sikka district, so that in the future the village financial system application can be fully used in this area and can simplifying the village bookkeeping and spending system. In addtion, village officials are also expected to be able to involve the village community in all decision-making related to the interests and prodress of the village and society in general

Enhancing Village Empowerment: Strategic Analysis of Using the Siskeudes Application in Bungah Village

This study aimed to determine the application of the Siskeudes application in Bungah Village. The descriptive case study methodology is used in qualitative investigations. Data was collected through private practice, record keeping, and written interviews. Both primary and secondary data were collected. Including written interviews with selected informants and primary research data collected using the SISKEUDES application. Regarding secondary data, researchers found documents in Bungah Village containing information about the population, leadership structure, and past financial reports. Village financial management must be genuine, orderly, effective, and efficient before cash can be allocated. The Village Financial System application helps the community in its obligation to prepare financial reports (Siskeudes). Village officials had difficulty using the siskeudes application when it was implemented in Bungah Village. This study tries to identify the application of the SISKEUDES application in financial management considering the real limitations that occur in the field. Assistance and observation are used to carry out the implementation method which is then described qualitatively. As a result, the Siskeudes program facilitates villages for processing system-based financial reports, but their dissemination is limited by the competence of human resources and substandard village infrastructure. With proper use, this application can be an effective tool in supporting efforts to achieve sustainable development goals at the village level.

Evaluation Of The Use Of The Siskeudes Application In Efforts To Improve The Quality Of Village Financial Accountability (Case Study In Batu Mila Village District Maiwa Kab. Enrekang)

The method used is a qualitative research method. This study aims to determine how the evolution of the use of the Village Financial System Application in Batu Mila Village and the quality of village financial accountability after the application of the Village Financial System Application. Data collection techniques used are observation, interviews, documentation, literature study, internet searching. This study uses the term informant, namely village employees who understand and are directly involved in the process of using the Village Financial System Application and the people of Batu Mila Village who feel the benefits of implementing the application. The data analysis techniques used were data reduction, data presentation, and data conclusion. From the results of the evolution of the use of the village financial system application in Batu Mila Village, it is known that Batu Mila Village regularly updates the village financial system application version every year, this is done so that the village can use existing and improved features or the latest features of the application to support the creation financial reports. Then for the quality of financial accountability in Batu Mila Village, after the implementation of the Village Financial System Application, it was found that there had been an increase due to the implementation of the principles of village financial management and balanced with compliance with applicable regulations when managing existing funds.

Efektivitas Sistem Keuangan Desa dalam Meningkatkan Kinerja Keuangan Desa Mantigola

This study aims to determine the effectiveness of the village financial system in improving the financial performance of Mantigola Village. This type of research uses a qualitative descriptive method. The sampling technique is observation, interviews and documentation. The data was processed using a qualitative descriptive method.
 The results of the research on the Village Financial System Application (Siskeudes) have been successfully implemented in Mantigola Village, measured from the availability of human resources and the existing facilities and infrastructure in Mantigola Village are adequate to apply this application. The application of the Village Financial System (Siskeudes) application in Mantigola village has been said to be successful, because in its application the Village Financial System application (Siskeudes) in Mantigola village has helped the Mantigola village government in improving village financial management to be more efficient and also the application of the Financial System The village (Siskeudes) can improve the transparency of the Mantigola village government in managing village finances for the better.

Implementation of the Village Financial System (Siskeudes) to Improve Village Financial Management Accountability

This study aims to implement the Village Financial System (Siskeudes) to Increase Accountability of Village Financial Management (Study in Connectrejo Village Kec. Sukodono Kab. Sidoarjo). The approach used in this study is a qualitative approach as a method that will provide an overview of the Implementation of the Village Financial System (Siskeudes) to Increase Accountability of Village Financial Management. This research was conducted in the village of Tutuprejo sub-district Sukodono Kab. Sidoarjo. Connectrejo Village is one of the villages in Sidoarjo Regency that has implemented the Village Financial System application since 2016. In this study, there were several informants including the Village Head, Village Treasurer and Village Secretary in the Tutuprejo village in Sukodono District, besides that the researchers also involved other parties who outside the village of Tutuprejo, Sukodono Sub-district, namely the Accounting Lecturer of FBHIS UMSIDA who takes the Village, District, and BUMDes Accounting courses due to strengthen the results of interviews that have been carried out by researchers. The results of this study indicate that the process of using the Village Financial System (Siskeudes) application in Connectrejo Village has been running well. The stages of managing the village financial system starting from the process of inputting planning documents, budgeting, administration, accountability and reporting have been well structured in accordance with Permendagri No. 20 of 2018. The quality of village financial accountability in Connectrejo Village after using the Siskeudes application has brought good changes, including making it easier for the Connectrejo Village Government in the process of reporting village financial accountability, producing accountable financial reports and in accordance with applicable rules and regulations.

Implementation of the Village Financial System (Siskeudes) to Improve Village Financial Management Accountability

This study aims to implement the Village Financial System (Siskeudes) to Increase Accountability of Village Financial Management (Study in Connectrejo Village Kec. Sukodono Kab. Sidoarjo). The approach used in this study is a qualitative approach as a method that will provide an overview of the Implementation of the Village Financial System (Siskeudes) to Increase Accountability of Village Financial Management. This research was conducted in the village of Tutuprejo sub-district Sukodono Kab. Sidoarjo. Connectrejo Village is one of the villages in Sidoarjo Regency that has implemented the Village Financial System application since 2016. In this study, there were several informants including the Village Head, Village Treasurer and Village Secretary in the Tutuprejo village in Sukodono District, besides that the researchers also involved other parties who outside the village of Tutuprejo, Sukodono Sub-district, namely the Accounting Lecturer of FBHIS UMSIDA who takes the Village, District, and BUMDes Accounting courses due to strengthen the results of interviews that have been carried out by researchers. The results of this study indicate that the process of using the Village Financial System (Siskeudes) application in Connectrejo Village has been running well. The stages of managing the village financial system starting from the process of inputting planning documents, budgeting, administration, accountability and reporting have been well structured in accordance with Permendagri No. 20 of 2018. The quality of village financial accountability in Connectrejo Village after using the Siskeudes application has brought good changes, including making it easier for the Connectrejo Village Government in the process of reporting village financial accountability, producing accountable financial reports and in accordance with applicable rules and regulations.

Large Spillover Networks of Nonstationary Systems

This article proposes a vector error correction framework for constructing large consistent spillover networks of nonstationary systems grounded in the network theory of Diebold and Y ilmaz. We aim to provide a tailored methodology for the large nonstationary (macro)economic and financial system application settings avoiding technical and often hard to verify assumptions for general statistical high-dimensional approaches where the dimension can also increase with sample size. To achieve this, we propose an elementwise Lasso-type technique for consistent and numerically efficient model selection of VECM, and relate the resulting forecast error variance decomposition to the network topology representation. We also derive the corresponding asymptotic results for model selection and network estimation under standard assumptions. Moreover, we develop a refinement strategy for efficient estimation and show implications and modifications for general dependent innovations. In a comprehensive simulation study, we show convincing finite sample performance of our technique in all cases of moderate and low dimensions. In an application to a system of FX rates, the proposed method leads to novel insights on the connectedness and spillover effects in the FX market among the OECD countries.

Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) Dalam Mencegah Terjadinya Tindak Pidana Korupsi Di Desa Karang Sentosa

This study aims to analyze the application of the Village Financial System Application (SISKEUDES) in preventing the occurrence of criminal acts of corruption in Karang Sentosa Village, Karang Bahagia District, Bekasi Regency, West Java Province. This study uses a descriptive qualitative approach by collecting data using interviews and observations. The results showed that the implementation of the Village Financial System Application (SISKEUDES) brought quite good changes to the Karang Sentosa Village government by facilitating accurate accountability reporting by producing transparent and accountable financial reports, so as to prevent corruption by the Village Head. and other village officials.

Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) di Desa Telukjambe Kecamatan Telukjambe Timur Kabupaten Karawang

The manifestation of public trust in the government's financial performance has become an important issue in the management of state finances. Village financial management also requires transparency and accountability. Therefore, the government launched the Village Financial System Application (SISKEUDES) as a form of implementation of Law Number 6 of 2014 concerning Villages. The Siskeudes application is an application used by the village government to report village funds, but in its application, there are still many problems. This study aims to see the implementation of the Siskeudes Application in Telukjambe Village, Telukjambe Timur District, Karawang Regency. This study uses the Edward III implementation model using a qualitative approach, and in determining the informants using purposive sampling. The results showed that the implementation of the Siskeudes application in Telukjambe Village was less effective, but the implementation of Siskeudes was under the regulations. Communication indicators show that communication between stakeholders is good, but there are problems with existing resources in supporting the implementation of the Siskudes application, due to the ineffective performance of the apparatus in operating the Siskeudes application. that the lack of competent resources to support the implementation of Siskeudes. In addition, indicators of disposition and bureaucratic structure in the implementation of Siskeudes are lacking, therefore the Telukjambe Village government needs to evaluate the implementation of the Siskeudes Application.

Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) di Desa Telukjambe Kecamatan Telukjambe Timur Kabupaten Karawang

The manifestation of public trust in the government's financial performance has become an important issue in the management of state finances. Village financial management also requires transparency and accountability. Therefore, the government launched the Village Financial System Application (SISKEUDES) as a form of implementation of Law Number 6 of 2014 concerning Villages. The Siskeudes application is an application used by the village government to report village funds, but in its application, there are still many problems. This study aims to see the implementation of the Siskeudes Application in Telukjambe Village, Telukjambe Timur District, Karawang Regency. This study uses the Edward III implementation model using a qualitative approach, and in determining the informants using purposive sampling. The results showed that the implementation of the Siskeudes application in Telukjambe Village was less effective, but the implementation of Siskeudes was under the regulations. Communication indicators show that communication between stakeholders is good, but there are problems with existing resources in supporting the implementation of the Siskudes application, due to the ineffective performance of the apparatus in operating the Siskeudes application. that the lack of competent resources to support the implementation of Siskeudes. In addition, indicators of disposition and bureaucratic structure in the implementation of Siskeudes are lacking, therefore the Telukjambe Village government needs to evaluate the implementation of the Siskeudes Application.

PELATIHAN PENGELOLAAN KEUANGAN DESA MENGGUNAKAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DI DESA MENDALO INDAH KECAMATAN JALUKO KABUPATEN MUARO JAMBI

Devotion to Society is titled: "Village Financial Management Training using Village Financial System Application in Mendalo Indah Village of Jaluko District muaro Jambi". Given the limited knowledge and skills possessed by village heads, village devices, and members of village consultative bodies in managing village finances as an implementation of Law No. 6 of 2014 on Villages and Government Regulation No. 43 of 2014 on Village Law Implementation Regulations that began to be implemented through the State Budget in 2015, it is considered necessary to perform community service through Training to village heads, and village devices. Through this village financial management training is expected to help the village head, and village devices, can manage village finances properly and correctly based on applicable laws and regulations starting from the preparation of program plans, the preparation of village medium-term development plans (RPMJDesa), preparation of village program activity plan (RKPDesa), preparation of a detailed list of village activities (DRKDesa) and preparation of village revenue and expenditure budget (APBDesa), as well as recording of recipients and expenditures, implementation of APBDesa, accountability report, evaluation and monitoring and completeness and validity of documents.

Evaluasi Kualitas Layanan Sistem Keuangan Desa Menggunakan Webqual 4.0

The application of this information technology has been carried out in government agencies. BPKP together with the Ministry of Home Affairs developed the Village Financial System Application. One that has implemented this application is a village in Gunung Megang District, Muara Enim Regency. This system makes it easier for the village government to make village budgets, bookkeeping and financial reporting to the central government, in order to oversee the transparency of village financial reporting and the use of policies in the use of village budgets. To see the quality of this application service to users, namely Staff perangkat desa, it is necessary to evaluate user satisfaction. This research activity was carried out using the Webqual 4.0 method because this method has been used by several researchers and they concluded that this method provides results that are always valid with a description of which variables have an effect on user satisfaction. This method has 4 variables, namely usability, information quality, service interaction and Overall Impression. Based on the evaluation results with 35 respondents and 15 questions using validity testing, the correlation value for each question item is greater than r table, while in reliability testing Cronbach's alpha is 0.971 and in testing based on the Likert scale range it is stated that the level of satisfaction of SISKEUDES users is in good category

Analisis Peran Aplikasi Sistem Keuangan Desa (Siskeudes) Terhadap Akuntanbilitas Dan Transparansi Guna Meningkatkan Kualitas Laporan Keuangan Desa Di Kabupaten Kediri

This study aims to analyze the effect of the role of the Village Financial System Application (SISKEUDES) on accountability and on transparency in order to improve the quality of village financial reports in Kediri Regency. This study uses secondary data with a sample of 185 villages. Data analysis used SPSS analysis. This type of research is quantitative research by distributing questionnaires/questionnaires via google form to villages in the district of Kediri. The sample selection technique was carried out by purposive sampling method and obtained as many as 185 samples from 343 villages that matched the criteria. This study uses simple linear regression. The results showed that the Role of the Village Financial System Application (SISKEUDES) had a positive and significant effect on accountability and also on transparency in order to improve the quality of village financial reports.

Village financial system application (SLSKEUDES) in improving the quality of village financial accountability during the covld-19 pandemic

This research intends to understand the application of the Village Financial System (SlSKEUDES) version 2.0.3 to the quality of village financial accountability during the COVID-19 pandemic in Tulungagung Regency and to understand its impact on the quality of accountability and develop operational efficiency. Qualitative research method is used in this research. The data used are primary data and secondary data obtained from observations and interviews. The analytical methods used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that the implementation of the SlSKEUDES version 2.0 application is in accordance with the procedure. After the implementation of the SlSKEUDES application version 2. 0. 3, the quality of village financial accountability has increased and the creation of clear and accountable financial reports. As a result, the performance of using the SlSKEUDES application version 2. 0. 3 is rated more positively. such as simplifying village financial reports, shortening time, while the constraints experienced are network limitations and system errors in using the SISKEUDES application version 2.0.3.

Aplikasi Sistem Pencatatan Keuangan Berbasis Website

Financial management is a company activity related to how to obtain funds, use funds, and manage assets in accordance with the overall company goals. Financial management is quite complicated because it contains calculations to support a more structured financial system. However, currently there are still many who use the financial system manually and do not use technology such as websites or applications. Waterfall software development method. For the manufacture of the software Sublime Text 3 software as the code. The DBMS (Database Management System) used in this application system is MySQL. The programming languages used are HTML, PHP, CSS, and JavaScript. Based on the results of testing using the blackbox method, it was found that this financial system application was running well.