Amelia, Anisa Nur and Romarina, Arina (2025) PENERAPAN SISTEM KEUANGAN DESA DALAM PENGELOLAAN KEUANGAN DESA DI KABUPATEN KOTAWARINGIN TIMUR : STUDI KOMPARATIF. Diploma thesis, IPDN.
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Anisa Nur Amelia_32.0724_Penerapan Sistem Keuangan Desa Dalam Pengelolaan Keuangan Desa Di Kabupaten Kotawaringin Timur Studi Komparatif.pdf Download (318kB) | Preview |
Abstract
ABSTACT Problem Statment/Background (GAP): This research examines the implementation of the Village Financial System (Siskeudes) in managing village finances in Kotawaringin Timur Regency, with a comparative study between Eka Bahurui Village and Sungai Paring Village. The main issue raised is the suboptimal implementation of Siskeudes and the factors influencing it in both villages. Purpose: to analyze the implementation of Siskeudes, as well as to identify supporting and inhibiting factors. Method: this research uses descriptive qualitative methods, with data collected through observation, interviews, and documentation. Informants include village officials, DPMD, BPD, and the community. Results: It shows that both villages have met the financial management regulation standards. However, Village Eka Bahurui implements Siskeudes optimally with real-time input (supported by strategic location, competent HR, and active participation), although facing challenges in application updates and access coordination. Meanwhile, Village Sungai Paring faced network and HR challenges, despite being supported by participation and commitment from village officials. Conclusion: the implementation of the Village Financial System (Siskeudes) in village financial management in Kotawaringin Timur Regency has successfully achieved regulatory compliance standards in Village Eka Bahurui and Village Sungai Paring. Nevertheless, it is recommended that local governments focus on equalizing quality, improving HR capacity, providing technical guidance, and developing network infrastructure in remote villages. Keywords: Village Financial System, Village Fund Management, Transparency, Accountability. ABSTRAK Permasalahan/Latar Belakang (GAP) : Penelitian ini mengkaji penerapan Sistem Keuangan Desa (Siskeudes) dalam pengelolaan keuangan desa di Kabupaten Kotawaringin Timur, dengan studi komparatif antara Desa Eka Bahurui dan Desa Sungai Paring. Permasalahan utama yang diangkat adalah belum optimalnya implementasi Siskeudes serta faktor-faktor yang memengaruhinya di kedua desa tersebut.Tujuan: untuk menganalisis penerapan Siskeudes, serta mengidentifikasi faktor pendukung dan penghambatnya. Metode : penelitian ini menggunakan kualitatif deskriptif, dengan data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Informan meliputi perangkat desa, DPMD, BPD, dan masyarakat. Hasil : menunjukkan kedua desa telah memenuhi standar peraturan pengelolaan keuangan. Namun, Desa Eka Bahurui mengimplementasikan Siskeudes secara optimal dengan input real-time (didukung lokasi strategis, SDM mumpuni, partisipasi aktif), meski terkendala pembaruan aplikasi dan koordinasi akses. Sementara itu, Desa Sungai Paring menghadapi kendala jaringan dan SDM, meskipun didukung partisipasi dan komitmen perangkat desa. Kesimpulan : penerapan Sistem Keuangan Desa (Siskeudes) dalam pengelolaan keuangan desa di Kabupaten Kotawaringin Timur telah berhasil mencapai standar kepatuhan regulasi di Desa Eka Bahurui dan Desa Sungai Paring. Meskipun demikian, Disarankan pemerintah daerah fokus pada penyetaraan kualitas, peningkatan kapasitas SDM, panduan teknis, dan pengembangan infrastruktur jaringan di desa terpencil. Kata Kunci : Sistem Keuangan Desa, Pengelolaan Keuangan Desa, Transparansi, Akuntabilitas
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 27 May 2025 00:12 |
| Last Modified: | 27 May 2025 00:12 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22772 |
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