Detailed Exploration Of Feasibility Study Of Siskeudes Implementation In Pematasang Serai Village, Langkat District
DOI:
https://doi.org/10.55227/ijerfa.v3i1.215Keywords:
Siskeudes Implementation, Village Financial Management, Detailed ExplorationAbstract
This research aims to provide detailed exploratory information on feasibility studies implementation of Siskeudes in Pematasang Serai Village, Langkat Regency in the framework of realizing accountability in village fund management. The focus in this research is Role Siskeudes which is used in preparing financial reports for the Pematasang Serai Village, Langkat Regency. This study used qualitative research methods. Technique The data collection used in this research is the observation method, interviews and documentation. The data analysis technique used in this research is engineering qualitative data analysis. The data analysis component used is data reduction, data display, and drawing conclusions. The research results show that Siskeudes played an important role in making it Pematang Serai Village financial report,. Siskeudes Very make it easier for Village Officials, especially the Secretary and Head of Finance of Pematang Serai Village in preparing and inputting financial reports. Public also involved in preparing the budget for one period, represented by the Community figures who participate in every deliberation in village financial budgeting Pematang Serai Village, Langkat Regency. Financial reports available in Pematang Serai Village is good, this is based on the financial reports created as proof of the village government's responsibility to the local community as well as to regional governments.
References
Argento, D., & van Helden, J. (2023). Are Public Sector Accounting Researchers Going Through An Identity Shift Due to The Increasing Importance of Journal Rankings? Critical Perspectives on Accounting, 96(December 2022), 102537. https://doi.org/10.1016/j.cpa.2022.102537
Cordery, C. J., Goncharenko, G., Polzer, T., McConville, D., & Belal, A. (2023). NGOs’ performance, governance, and accountability in the era of digital transformation. British Accounting Review, 55(5), 101239. https://doi.org/10.1016/j.bar.2023.101239
Farshadfar, S., Schneider, T., & Bewley, K. (2022). The Usefulness of Accrual-Based Surpluses in The Canadian Public Sector. Journal of Accounting and Public Policy, 41(5), 106961. https://doi.org/10.1016/j.jaccpubpol.2022.106961
Habu, A. A., & Henderson, T. (2023). Data Subject Rights As A Research Methodology: A Systematic Literature Review. Journal of Responsible Technology, 16(October). https://doi.org/10.1016/j.jrt.2023.100070
Jamil, M. M., Abidin, N. H. Z., & Alwi, N. M. (2022). The governance structure on the role of internal auditors in environmental auditing practices: Cases of Malaysian local organisations. Environmental Challenges, 9, 100632. https://doi.org/10.1016/j.envc.2022.100632
(Lucan), A. N. C., Hlaciuc, E., & Zaiceanu, A. M. (2015). The Impact and Results of the Internal Audit Activity Exercised in the Public Sector in Romania. Procedia Economics and Finance, 32, 394–399. https://doi.org/10.1016/s2212-5671(15)01409-4
McDermott, R. (2023). On The Scientific Study of Small Samples: Challenges Confronting Quantitative and Qualitative Methodologies. Leadership Quarterly, 34(3), 101675. https://doi.org/10.1016/j.leaqua.2023.101675
Nagitta, P. O., Mugurusi, G., Obicci, P. A., & Awuor, E. (2022). Human-centered artificial intelligence for the public sector: The gate keeping role of the public procurement professional. Procedia Computer Science, 200(2019), 1084–1092. https://doi.org/10.1016/j.procs.2022.01.308
Panggabean, F. Y. (2021). Implementation of Government Financial Information Systems Toward Local Government Financial Statements: Case Study in Deli Serdang, Indonesia. Journal of Social Sciences, IV(2), 98–106. https://doi.org/10.52326/jss.utm.2021.4(2).10
Ramadhan, P. R., Panggabean, F. Y., & Lubis, N. P. (2023). Dehumanization of Village Financial Management: Erich Fromm’s Perspective Accounting Reconstruction. International Journal Of Humanities Education And Social Sciences, 2(5), 1638–1646. https://ijhess.com/index.php/ijhess/
Sari, A. K., Saputra, H., Arifin, K. H. B. K., & Aulia. (2022). Impact of Budget Waste on Infractructure Development in Sibolga. International Journal of Social, Service and Research, 1(1), 1–6. https://ijssr.ridwaninstitute.co.id/index.php/ijssr/
Sari, M. N., & Azzahra, A. S. (2023). Analysis of Factors Influencing the Financial Management Behavior of Medan City Students. International Journal of Management Research and Economics, 1(3), 126–136. https://doi.org/10.54066/ijmre-itb.v1i2.923
Supraja, G. (2024). The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga. Basic and Applied Accounting Research Journal, 3(2), 76–81. https://doi.org/10.11594/baarj.03.02.04
Yu, F., & Pei, L. (2024). The application of RAGA-PP model in environmental accounting information disclosure of enterprises in heavy pollution industries. Results in Engineering, 21(November 2023), 101663. https://doi.org/10.1016/j.rineng.2023.101663
