Andriadi, Muhammad Geri and Eljawati, Eljawati (2025) EFEKTIVITAS PENGELOLAAN SISTEM KEUANGAN DESA DALAM PELAPORAN KEUANGAN DESA DI KABUPATEN MUARA ENIM PROVINSI SUMATERA SELATAN. Other thesis, IPDN.
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EFEKTIVITAS PENGELOLAAN SISTEM KEUANGAN DALAM PELAPORAN KEUANGAN DESA DI KABUPATEN MUARA ENIM PROVINSI SUMATERA SELATAN (4).pdf Download (318kB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): The main issues raised include the village apparatus' low understanding of the system, the lack of supervision from the local government, and limited resources system, lack of supervision from the local government, and limited human resources in the management of village human resources in village financial management. Purpose: This research This study aims to analyze the effectiveness of Village Financial System management (Siskeudes) in village financial reporting in Muara Enim Regency, South Sumatra Province South Sumatra Province. Method: This research uses a qualitative descriptive approach with data collection techniquesthrough interviews, observation, and documentation. Informants in this study came from the Community and Village Empowerment Office and the parties directly involved in village financial management directly involved in village financial management. Result: This study shows that the effectiveness of Siskeudes in village financial reporting in Muara Enim Regency can be assessed through five main dimensions. In the program understanding dimension, some village officials still lack a full grasp of the system’s functions and procedures. In the target accuracy dimension, although the system has been implemented in all villages, its use remains suboptimal due to limited human resources and technical support. In the timeliness dimension, financial reporting is often delayed due to internet connectivity issues and the continued use of offline systems. In the goal achievement dimension, Siskeudes has begun to support the preparation of more accurate and accountable financial reports. Lastly, in the real change dimension, there is growing awareness among village officials regarding good financial governance, although further training and improvements in system infrastructure are still needed. Conclusion: Siskeudes in Muara Enim Regency is considered quite effective in increasing transparency and accountability in village financial reporting even though it still faces technical and human resource constraints. This effectiveness can be improved through training, system improvements, and more optimal supervision from the local government. Keywords: Effectiveness, Village Financial System, Financial Reporting ABSTRAK Permasalahan/Latar Belakang (GAP): Permasalahan utama yang diangkat meliputi masih rendahnya pemahaman aparatur desa terhadap sistem, minimnya pengawasan dari pemerintah daerah, serta keterbatasan sumber daya manusia dalam pengelolaan keuangan desa. Tujuan: Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan Sistem Keuangan Desa (Siskeudes) dalam pelaporan keuangan desa di Kabupaten Muara Enim, Provinsi Sumatera Selatan. Metode: Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Informan dalam penelitian ini berasal dari Dinas Pemberdayaan Masyarakat dan Desa serta pihak-pihak yang terlibat langsung dalam pengelolaan keuangan desa. Hasil/Temuan: Penelitian ini menunjukkan bahwa efektivitas pengelolaan Siskeudes dalam pelaporan keuangan desa di Kabupaten Muara Enim dapat dilihat dari lima dimensi utama. Pada dimensi pemahaman program, masih ditemukan aparatur desa yang belum sepenuhnya memahami fungsi dan prosedur penggunaan Siskeudes. Pada dimensi tepat sasaran, sistem telah diterapkan di seluruh desa namun belum dimanfaatkan secara optimal karena keterbatasan SDM dan dukungan teknis. Pada dimensi tepat waktu, pelaporan sering mengalami keterlambatan akibat kendala jaringan internet dan sistem yang masih offline. Pada dimensi pencapaian tujuan, Siskeudes mulai mampu mendukung penyusunan laporan keuangan yang akurat dan akuntabel. Sedangkan pada dimensi perubahan nyata, terlihat adanya peningkatan kesadaran aparatur terhadap pentingnya tata kelola keuangan, meskipun masih dibutuhkan pelatihan lanjutan serta penguatan infrastruktur dan sistem. Kesimpulan: Siskeudes di Kabupaten Muara Enim dinilai cukup efektif dalam meningkatkan transparansi dan akuntabilitas pelaporan keuangan desa meskipun masih menghadapi kendala teknis dan SDM. Efektivitas ini dapat ditingkatkan melalui pelatihan, perbaikan sistem, dan pengawasan yang lebih optimal dari pemerintah daerah. Kata kunci: Efektivitas, Sistem Keuangan Desa, Pelaporan Keuangan
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 10 Jul 2025 07:15 |
| Last Modified: | 10 Jul 2025 07:15 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/21890 |
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