Analisis Efektivitas Penerapan Sistem Keuangan Desa di Desa Tusan Kecamatan Banjarangkan Kabupaten Klungkung

Abstract

This study aims to assess the effectiveness of implementation of the village financial system "Siskeudes". Managing village finances in Tusan Village, Banjarangkan District, Klungkung Province, using five indicators as measures of Siskeudes effectiveness, including planning, implementation, management, reporting, and accountability. Methods used this study is a qualitative method. Data for this study were collected through interviews, observations, and documentation techniques. As a result of the analysis, 1) introduction of Siskeudes in Tusan village was not effective and not optimal in terms of introduction. This is because Tusan Village has not fully implemented the system and is balancing between handwritten manual reports and Microsoft Excel. 2) The implementation of Siskudes in Tusan village has the problem that not all personnel involved have the same competence and understanding of the operation of system. 3) The low planning capacity of Tusan Village meant that the reporting results of information on implementation of activities carried out by the village were not sufficiently reported due to the lack of planning. 4) The phase of entering financial reports is not ideal. At this stage, Tusan village government still running the reporting phase in manual format, which could lead to financial reporting manipulation and budget abuse.