Febrola, Rakas and Simbolon, Robert (2025) EFEKTIVITAS PELAKSANAAN ANGGARAN DESA DENGAN PENGGUNAAN SISKEUDES DI DESA AIK RAYAK KECAMATAN TANJUNGPANDAN KABUPATEN BELITUNG. Other thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
ABSTRACT Problem Statement: The low absorption of the village budget and the high Remaining Budget Calculation (SiLPA) remain persistent issues in Aik Rayak Village, despite the use of the Village Financial System (Siskeudes) since 2019 to enhance transparency and financial effectiveness. Purpose: This study aims to evaluate the effectiveness of budget implementation through Siskeudes, identify existing challenges, and assess the corrective measures undertaken. Method: Employing a descriptive qualitative approach with a case study design, data were collected through semi-structured interviews, non-participant observation, and documentation of budget realization reports from 2020 to 2024. Result: Siskeudes has accelerated financial data entry and administrative processes; however, delays in planning and reporting continue due to weak coordination and limited human resources. Budget absorption ranges from 78% to 90%, while SiLPA remains high, indicating that synchronization across budgeting stages is not yet optimal. Conclusion: The effectiveness of village budget implementation through Siskeudes remains generally suboptimal. Although technical training has been provided to village officials, it has not been sufficient to overcome the existing problems. To improve effectiveness, it is recommended to establish a structured financial work calendar, hold regular coordination meetings among village institutions, increase the involvement of village apparatus in operating Siskeudes, align programs with community aspirations, and strengthen periodic monitoring and evaluation systems. Keywords: Aik Rayak Village; Budget Effectiveness; SiLPA; Siskeudes; Village Budget Management. ABSTRAK Permasalahan (Kesenjangan Penelitian): Rendahnya penyerapan anggaran dan tingginya Sisa Lebih Perhitungan Anggaran (SiLPA) masih menjadi permasalahan utama di Desa Aik Rayak, meskipun telah menggunakan Sistem Keuangan Desa (Siskeudes) sejak 2019 untuk meningkatkan transparansi dan efektivitas keuangan. Tujuan: Penelitian ini bertujuan untuk mengevaluasi efektivitas pelaksanaan anggaran melalui Siskeudes, mengidentifikasi kendala yang dihadapi, serta menilai upaya perbaikan yang telah dilakukan. Metode: Menggunakan pendekatan kualitatif deskriptif dengan studi kasus, data dikumpulkan melalui wawancara semi terstruktur, observasi nonpartisipan, dan dokumentasi laporan realisasi anggaran tahun 2020–2024. Hasil: Siskeudes mempercepat proses input dan administrasi keuangan, namun keterlambatan perencanaan dan pelaporan masih terjadi akibat lemahnya koordinasi dan keterbatasan sumber daya manusia. Penyerapan anggaran berkisar antara 78% hingga 90%, sementara nilai SiLPA tetap tinggi, menunjukkan belum optimalnya sinkronisasi antar tahapan pengelolaan anggaran. Kesimpulan: Efektivitas pelaksanaan anggaran desa dengan penggunaan Siskeudes secara umum belum efektif. Meskipun telah dilakukan pelatihan teknis kepada perangkat desa, hal tersebut belum cukup untuk mengatasi permasalahan yang ada. Guna meningkatkan efektivitas pelaksanaan anggaran desa, disarankan untuk menyusun kalender kerja keuangan, mengadakan rapat koordinasi rutin antar lembaga desa, meningkatkan keterlibatan perangkat dalam pengoperasian Siskeudes, menyesuaikan program dengan aspirasi masyarakat, serta memperkuat sistem monitoring dan evaluasi secara berkala. Kata kunci: Desa Aik Rayak; Efektivitas Anggaran; Pelaksanaan Anggaran Desa; SiLPA; Siskeude
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 28 May 2025 02:28 |
| Last Modified: | 28 May 2025 02:28 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/23398 |
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