Analysis of The Implementation of the Village Financial System (Siskeudes) in Improving the Accountability of Village Financial Management

Abstract

Transparent and accountable village financial management is an important factor in realizing good village governance. Along with the increasing allocation of village funds from the central government, a system is needed that can support village financial management effectively and in accordance with applicable regulations. The Village Financial System ( Siskeudes ) is an application developed by the Financial and Development Supervisory Agency (BPKP) in collaboration with the Ministry of Home Affairs to assist village governments in the planning, budgeting, implementation, administration , reporting, and accountability of village finances. This study aims to analyze the implementation of the Village Financial System ( Siskeudes ) in improving the accountability of village financial management. The research method used is a literature study by reviewing various scientific journals, books, and laws and regulations relevant to village financial management. The results show that the implementation of Siskeudes can improve the quality of village financial management through more systematic transaction recording, faster and more accurate preparation of financial reports, and increased transparency in the use of village funds. In addition, Siskeudes also supports the monitoring and evaluation process by local governments and the community. However, the implementation of Siskeudes still faces several obstacles, such as limited human resource competency, a lack of technical training for village officials, and limited information technology infrastructure in some areas. Therefore, capacity building of village officials and adequate technological support are needed to ensure optimal and sustainable implementation of Siskeudes.