Implementasi Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Akuntabilitas Dan Transparansi Pengelolaan Keuangan Desa Plampangrejo Kabupaten Banyuwangi

Romadhona, Nafila (2026) Implementasi Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Akuntabilitas Dan Transparansi Pengelolaan Keuangan Desa Plampangrejo Kabupaten Banyuwangi. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

This study aims to analyze the implementation of the Village Financial System (SISKEUDES) in improving the accountability and transparency of financial management in Plampangrejo Village, Banyuwangi Regency. This research employed a qualitative approach using a case study method, with data collected through interviews, observations, and documentation. The findings indicate that the implementation of Siskeudes in Plampangrejo Village has covered all stages of village financial management, namely planning, budgeting, implementation, administration, reporting, and accountability. The implementation of Siskeudes assists the village government in managing finances in a more systematic, integrated, and well-documented manner, thereby enhancing accountability through more orderly financial recording and reporting, as well as improving transparency through the disclosure of financial management information to the public. These findings are consistent with the concept proposed by Lubis (2025), which states that Siskeudes is a digital innovation that integrates the entire village financial management process to achieve effective, transparent, and accountable governance. Nevertheless, the implementation of Siskeudes still faces several challenges, including the limited competence of human resources in operating the application, technical errors in data entry, and the lack of optimal synchronization between planning and budget implementation. Therefore, improving the capacity of village officials through continuous training and assistance is necessary to optimize the implementation of Siskeudes in supporting accountability and transparency in village financial management.

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