Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa)

Patricia Watulingas, Lintje Kalangi, I Gede Suwetja

Abstract


The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.


Keywords


village financial system; village goverment performance; human resources

Full Text:

PDF

References


Admaja, D. A. (2016). Analisis pengelolaan keuangan dan kekayaan desa (Studi kasus di Desa Plesungan Kecamatan Gondangrejo Kabupaten Karanganyar). Skripsi: Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta. http://eprints.ums.ac.id/42652/29/NASKAH%20PUBLIKASI.pdf

Fitrianti, R. (2018). Implementasi Sistem Keuangan Desa (SISKEUDES) di Desa Bumiratu Kecamatan Pagelaran Kabupaten Pringsewu. Skripsi: Fakultas Ilmu Sosial dan Politik. Universitas Lampung. http://digilib.unila.ac.id/30945/20/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf

Halim, A. (2013). Akuntansi Sektor Publik. Jakarta: Salemba Empat.

Nafarin, M. (2013). Penganggaran Perusahaan. Edisi Ketiga, Jakarta: Salemba Empat.

Novirania, A. (2018). Implementasi Aplikasi Sistem Keuangan Desa(SISKEUDES) di Desa Bogorejo Kecamatan Gedong Tataan KabupatenPesawaran. Skripsi. Fakultas Ilmu Sosial dan Politik. Universitas Lampung. http://digilib.unila.ac.id/30825/12/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf

Peraturan Menteri Dalam Negeri RI Nomor 113 Tahun 2014 Tentang Pemerintah Desa.

Peraturan Menteri Dalam Negeri RI Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa.

Ruru, N., Kalangi. L., & Budiarso, N. S. (2017). Analisis penerapan Alokasi Dana Desa (ADD) dalam upaya meningkatkan pembangunan desa (Studi pada Desa Suwaan, Kecamatan Kalawat, Kabupaten Minahasa Utara). Jurnal Riset Akuntansi Going Concern, 12(1), 83-90.

Sasongko, C., & Parulian, S. R. (2015). Anggaran. Jakarta: Salemba Empat.

Setyorini, E. (2017). Determinan Minat Penggunaan Aplikasi Sistem Keuangan Desa (SISKEUDES) Studi Pada Pemerintah Desa Di Kabupaten Ponorogo. Skripsi. Fakultas Ekonomi dan Bisnis. Universitas Sebelas Maret. Surakarta. https://eprints.uns.ac.id/35390/1/S431508013_pendahuluan.pdf

Sujarweni, V. W. (2016). Pengantar Akuntansi. Yogyakarta: Pustaka Baru Press.

Sulina, I. G. A. T., Wahyuni, M. A., & Kurniawan, P. S. (2017). Peranan Sistem Keuangan Desa (SISKEUDES) Terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kaba-Kaba. Kecamatan Kediri, Kabupaten Tabanan). e-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 8(2). 1-12. http://dx.doi.org/10.23887/jimat.v8i2.13197

Tanor, M., Sabijono. H., & Walandouw, S. K. (2015). Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan pada PT. Bank Artha Graha International Tbk. Jurnal EMBA, 3(3), 608-743.

Undang-Undang Republik Indonesia No 6 Tahun 2014 Tentang Pengertian Desa.

Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan.

Widodo, T. (2006). Perencanaan Pembangunan. Aplikasi Komputer (Era Otonomi Daerah). Yogyakarta: UUP STIM YKPN.




DOI: https://doi.org/10.32400/iaj.26684

Refbacks





Copyright (c) 2019 Patricia Watulingas, Lintje Kalangi, I Gede Suwetja

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

PENERBIT:

PROGRAM STUDI PENDIDIKAN PROFESI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS SAM RATULANGI

Jl. Kampus Bahu - Manado, Sulawesi Utara, Indonesia 95115


   

 

 

 

 

 

 

 

Garuda - Garba Rujukan Digital

garuda garba rujukan digital

Garuda - Garba Rujukan Digital

garuda garba rujukan digital

Indonesia Onesearch

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ)

Indonesia Accounting Journal (IAJ) is a double blind peer-reviewed journal that is published by the Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk), Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles written in either Indonesian or English languages in the fields of accounting or finance studies.

Indonesia Accounting Journal

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year.

Indonesia Accounting Journal

Scilit is a centralized platform for all published research literature, articles with a DOI or in PubMed are indexed within hours

Indonesia Accounting Journal (Online)

Title proper: Indonesia Accounting Journal. Original alphabet of title: Basic roman Subject: Dewey : 657 Subject: Accountancy Publisher: Manado: Prodi.