PENERAPAN APLIKASI SISTEM KEUANGAN DESA DALAM MENINGKATKAN AKUNTABILITAS KEUANGAN DESA BULUTELLUE KABUPATEN SINJAI

Indriani; Muhammad Najib Kasim, Nurul Fuada

doi:10.36989/didaktik.v11i03.8644

Indriani Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar
Muhammad Najib Kasim, Nurul Fuada Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

DOI: https://doi.org/10.36989/didaktik.v11i03.8644

Keywords: Village Financial System, Accountability

Abstract

This study aims to examine the implementation of the Village Financial System (SISKEUDES) application in improving the financial accountability of Bulutellue Village, Sinjai Regency. The research method used is descriptive qualitative with data collected through interviews, observations, and documentation. The data focuses on the implementation of SISKEUDES in accordance with regulations and its impact on aspects of village financial accountability. The results indicate that the implementation of SISKEUDES in Bulutellue Village has been carried out completely and consistently according to the stages of village financial management regulated by Minister of Home Affairs Regulation Number 20 of 2018. The use of this application improves accountability through complete documentation, fast and accurate reporting, and active involvement of village officials and the community. The digital transformation implemented has changed the work culture of village officials to become more professional and transparent, despite geographical infrastructure limitations.

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