AKUNTABILITAS KEUANGAN DESA: MEMBEDAH IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA (Studi Empiris pada Desa Sawahan Kecamatan Watulimo Kabupaten Trenggalek)

Abstract

This study aims to investigate the implementation of Village Financial Accounting
(SISKEUDES) in realizing village financial accountability in Sawahan Village, Watulimo District,
Trenggalek Regency. The Implementation follows analysis model of George Charles Edwards III’s
policy implementation. Therefore, qualitative method was applied in this study emphasizing on the
interpretive paradigm. The data was collected trough documentation and depth interviews that were
processed into three stages, including data reduction, data presentation and conclusions. As the
results, this study found that the financial reports could be developed easier and on time with
SISKEUDES of which data were guaranted safety. However, its implementation was often hampered
due to the changeable government regulations. The implementation of SISKEUDES has been
communicated to the government in the purpose to maximize financial data, while the users take time
to understand the system. In relation to human resources, the operators still find problems to input
data into the system application due to their lack of accounting knowledge. Otherwise, the village
government has brought positive responses to the SISKEUDES application and applied the obedience
principle in carrying out their duties and responsibilities. The village government has also provided
adequate facilities and infrastructure materially and non-materially. In addition, the coordination
between policy implementers and policy makers have been well implemented. The supervision of
SISKEUDES has also been carried out by various institutions as a manifestation of increasing village
financial accountability.
Keywords: Accountability, Implementations, Village Financial System