Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa

  • Putri Dinda Gunawan Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia
  • Animah Animah Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia
  • Isnawati Isnawati Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia

Abstract

The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in Batuyang Village which has been effective and helps in increasing the accountability of the Batuyang village government both vertically and horizontally. This can be seen from the five indicators that have been fulfilled by the Batuyang village government, namely the suitability of the information requested in the template/program, the suitability of the type of report, the accuracy and certainty of reporting time, the conformity of the requirements and reporting procedures, and feedback. The implications of this research can be taken into consideration for decision making by the Batuyang Village government in the application of the village financial information system.


Keywords: Financial Information System; Accountability; Village Government; Effectiveness Measurement Parameters.

Downloads

Download data is not yet available.

References

Aini Kusumaningrum, F. N., Djamhuri, A., & Purwanti, L. (2021). Accountability in village financial management in Kludan Village. International Journal of Research in Business and Social Science (2147- 4478), 10(3), 419–423. https://doi.org/10.20525/ijrbs.v10i3.1093

Amas, N. W., Bake, J., & Alam, S. (2020). Effectiveness Of Village Financial System Application For Village Governments In Financial Reporting In Kolaka District. 11(2), 232–242.

Ash-shidiqqi, E. A., & Wibisono, H. (2018). Corruption and Village: Accountability of Village Fund Management on Preventing Corruption (Problems and Challenges). Journal of Indonesian Legal Studies, 3(02), 195–212. https://doi.org/10.15294/jils.v3i02.27524

Badan Pengawasan Keuangan dan Pembangunan . (2007). Akuntabilitas instansi pemerintah .Jakarta.

Badan Pengawasan Keuangan dan Pembangunan (2018). Pedoman Siskeudes 3. Jakarta .

Basuki, A. F., Setyowati, K., & Wahyunengseh, R. D. (2019). Accountability Model of Financial Management in the Public Sector: A Study on Panggungharjo Village Budget. Bisnis & Birokrasi Journal, 26(1). https://doi.org/10.20476/jbb.v26i1.10312

Bawono, I. R., Kinasih, A. D. M., & Rahayu, A. K. (2020). Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES). Journal of Accounting and Investment, 21(3). https://doi.org/10.18196/jai.2103160

Bolang, J. (2014). “Penerapan Prinsip Akuntanbilitas Dan Transparasi Dalam Penyelenggaraan Pemerintahan Yang Baik.”II(9), 634.

Budiasni, N. W. N., & Ayuni, N. M. S. (2020). Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management. International Journal of Social Science and Business, 4(3), 501. https://doi.org/10.23887/ijssb.v4i3.28416

Dewi, Y. A., Nasfi, N., & Yuliza, M. (2021). Internal Control System, Utilization of Accounting Information Technology, on Village Fund Management Accountability. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 190–203. https://doi.org/10.29040/ijebar.v5i1.2040

Fikri, A., Sudarma, M., Sukoharsono, E. G., & Purnomosidhi, B. (2010). Studi Fenomenologi Akuntabilitas Non Governmental Organization. Jurnal Akuntansi Multiparadigma, 417–428. https://doi.org/10.18202/jamal.2010.12.7101

Hadi, B. (2020). Buku Saku Transparansi dan Akuntabilitas Realisasi APB Desa.

Hardani, H. (2015). Buku Metode Penelitian Kualitatif dan Kuantitatif (Issue April). Pustaka ilmu.

Hariyanti, T. P., Rusiyanto, R., Dewi, R. S.,(2021). the Effect of Transparency and Accountability of Village Fund Financial Management in Creating Good Governance. Jurnal Ilmiah MEA, 5(3), 2368–2386.

Hutahaean, J. (2014). Konsep Sistem Informasi - Google Books. Yogyakarta:Deepublish.

Indriani, M., Nadirsyah, Fuadi, R., & Evayani. (2020). Can Siskeudes support village governance in Aceh Province of Indonesia? Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1743617

Kalorbobir, Y. M., Siregar, B., & Badrudin, R. (2021). The Effect of Village Financial System Applications on Village Financial Management Accountability with Organizational Commitment as Mediating. Ijisrt.Com, 6(11).

Mahsun, M. Sulistiyowati, F., (2013). Akuntansi Sektor Publik. Yogyakarta: BPFE

Mawardi, M. C. (2021). Effectiveness Of Implementation of Village Financial System Applications (SISKEUDES) in Improving Accountability and Transparency of Financial Statements Grati Village Sub-District Sumbersuko Lumajang District. 5, 137–143.

Müller, R. (2016). Governance and governmentality for projects : enablers, practices, and consequences. 256.

Pangayow, B., & Patma, K. (2021). Planning, accountability and reporting of village financial management in Indonesia. Universal Journal of Accounting and Finance, 9(2), 197–203. https://doi.org/10.13189/UJAF.2021.090208

Paper, C., & Hertati, D. (2020). Accountability of Village Financial Management and Community Participation in The Development of Web-Based Village Government Information System in Sidoarjo East Java District. 2019, 216–224. https://doi.org/10.11594/nstp.2019.0430

Rika Gamayuni, R. (2020). Accounting information technology and village finance management in Indonesia. Journal of Administrative and Business Studies, 6(1), 1–8. https://doi.org/10.20474/jabs-6.1.1

Rosnidaha, I., Muna, A., Michael, A., & Fariani, N. (2021). Improving Accountability of Village Funds through Village Financial Management Based on Government Accounting Standard. Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat, 5(1), 1–6.
Published
2022-07-26
How to Cite
GUNAWAN, Putri Dinda; ANIMAH, Animah; ISNAWATI, Isnawati. Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa. E-Jurnal Akuntansi, [S.l.], v. 32, n. 7, p. 1878-1892, july 2022. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/86800>. Date accessed: 29 mar. 2024. doi: https://doi.org/10.24843/EJA.2022.v32.i07.p16.
Section
Artikel