IMPLEMENTASI SISKEUDES DALAM PENGELOLAAN DANA DESA DI KECAMATAN LANRISANG KABUPATEN PINRANG

Muhammad, A.Fadel and Simanjuntak, Tumpak Haposan (2025) IMPLEMENTASI SISKEUDES DALAM PENGELOLAAN DANA DESA DI KECAMATAN LANRISANG KABUPATEN PINRANG. Other thesis, Institut Pemerintahan Dalam Negeri.

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Abstract

ABSTRACT (Problem Statement/Background (GAP): Financial management and transparency in government institutions are vital for public trust and effective governance. In Lanrisang Subdistrict, Pinrang Regency, the implementation of the Village Financial System (Siskeudes) has played a significant role in managing village funds. However, despite the success in the utilization of Siskeudes and the 100% realization of village fund budgets from 2021 to 2023, challenges remain in ensuring full transparency and accountability. Issues related to human resources, technological access, and coordination between various stakeholders persist, affecting the optimal functioning of Siskeudes.. Purpose: This study aims to evaluate the implementation of Siskeudes in managing village funds in Lanrisang Subdistrict, focusing on the factors that support its success and identifying the barriers to its effectiveness. The study also seeks to assess the role of government efforts in sustaining the successful implementation of Siskeudes and provide recommendations for improving the system's impact. Method: The study employed a qualitative descriptive approach, utilizing data collection methods such as interviews, observations, and document analysis. Participants included staff from the District Government and village officials, as well as other relevant stakeholders. The analysis was based on Edward III’s theory, assessing the implementation of Siskeudes based on four key dimensions: communication, resources, bureaucracy structure, and disposition.. Result: The findings indicated that the implementation of Siskeudes in Lanrisang has been largely successful, with the village fund budget consistently meeting expectations. However, challenges such as limited technological infrastructure, human resource capacity, and the need for improved communication and inter-agency coordination were identified. Despite these challenges, efforts like regular training and inter-sectoral coordination have contributed to the system's success. Conclusion: The implementation of the Village Financial System (Siskeudes) in managing village funds in Lanrisang District has been carried out effectively, with budget realization consistently reaching targets from 2021 to 2023. Siskeudes has succeeded in enhancing transparency and accountability in the management of village funds, despite facing challenges such as limited technological infrastructure, the need to improve human resource capacity, and suboptimal coordination among agencies. Keywords: Accountability, Financial Management, Lanrisang Subdistrict, Siskeudes, Transparency, Village Fund Management. ABSTRAK Permasalahan (GAP) Permasalahan/Latar Belakang (GAP): Pengelolaan keuangan dan transparansi di lembaga pemerintahan sangat penting untuk membangun kepercayaan publik dan pemerintahan yang efektif. Di Kecamatan Lanrisang, Kabupaten Pinrang, implementasi Sistem Keuangan Desa (Siskeudes) berperan signifikan dalam pengelolaan dana desa. Meskipun dana desa tercatat 100% terealisasi dari tahun 2021 hingga 2023, tantangan dalam memastikan transparansi dan akuntabilitas penuh masih ada. Isu terkait sumber daya manusia, akses teknologi, dan koordinasi antar pihak masih mempengaruhi optimalisasi fungsi Siskeudes. Tujuan: Penelitian ini bertujuan untuk mengevaluasi implementasi Siskeudes dalam pengelolaan dana desa di Kecamatan Lanrisang. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Partisipan penelitian melibatkan staf dari Pemerintah Kecamatan dan perangkat desa, serta pihak-pihak terkait lainnya. Analisis dilakukan berdasarkan teori Edward III yang mengevaluasi implementasi Siskeudes berdasarkan empat dimensi utama: komunikasi, sumber daya, struktur birokrasi, dan disposisi. Hasil/Temuan: Temuan menunjukkan bahwa implementasi Siskeudes di Lanrisang telah berjalan dengan baik, dengan realisasi anggaran dana desa yang konsisten memenuhi target. Namun, tantangan seperti terbatasnya infrastruktur teknologi, kapasitas sumber daya manusia, dan perlunya perbaikan dalam komunikasi serta koordinasi antar instansi masih ditemukan. Meskipun demikian, upaya seperti pelatihan rutin dan koordinasi lintas sektor telah berkontribusi terhadap keberhasilan sistem ini. Kesimpulan: Implementasi Sistem Keuangan Desa (Siskeudes) dalam pengelolaan dana desa di Kecamatan Lanrisang telah berjalan secara efektif dengan realisasi anggaran yang konsisten mencapai target dari tahun 2021 hingga 2023. Siskeudes berhasil meningkatkan transparansi dan akuntabilitas pengelolaan dana desa meskipun masih menghadapi kendala seperti keterbatasan infrastruktur teknologi, kapasitas sumber daya manusia yang perlu ditingkatkan, serta koordinasi antar instansi yang belum optimal. Kata kunci: Akuntabilitas, Kecamatan Lanrisang, Pengelolaan Dana Desa, Pengelolaan Keuangan, Siskeudes, Transparansi.

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Campus > IPDN Kampus Jatinangor
Depositing User: Keuangan Publik FMP
Date Deposited: 26 May 2025 03:38
Last Modified: 26 May 2025 03:38
URI: http://eprints.ipdn.ac.id/id/eprint/22567

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