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

Authors

  • Patricia Watulingas Sam Ratulangi University
  • Lintje Kalangi Sam Ratulangi University
  • I Gede Suwetja Sam Ratulangi University

DOI:

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

Keywords:

village financial system, village goverment performance, human resources

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.

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.

Downloads

Additional Files

Published

2019-12-13

Issue

Vol. 1 No. 2 (2019)

Section

Articles

License

The articles published in Indonesia Accounting Journal are licensed under Creative Commons Attribution 4.0 International License with authors as copyright holders.

 

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

 

Under this license then authors free to:

  • Share — copy and redistribute the material in any medium or format.
  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.


Under the following terms :

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.