Application of Computerized Accounting System (Village Financial System) in Village Fund Management

Era Yudistira; Irsyad Azis Ardiansyah; Saskia Anggun Khoirun Nisa; Yusuf Abdurrahman

Authors

Era Yudistira Institut Agama Islam Negeri Metro
Irsyad Azis Ardiansyah Institut Agama Islam Negeri Metro
Saskia Anggun Khoirun Nisa Institut Agama Islam Negeri Metro
Yusuf Abdurrahman Institut Agama Islam Negeri Metro

Keywords:

Financial System, Village Fund, Village

Abstract

This study aims to evaluate the application of the Village Financial System (Siskeudes) in improving transparency and accountability of Village Fund Management in Wonokarto VillageWonokarto. Qualitative research with a case study approach uses data from the analysis of APBDes documents, interviews with key informants (village heads, village officials, and communities), and participant observation. The results show that Siskeudes has increased transparency through real-time monitoring of financial transactions and centralized data access. The publication of financial reports on websitethe village website also supports transparency, although community participation in supervision still needs to be improved. Optimal budget absorption shows the effectiveness of planning and implementing programs. In conclusion, Siskeudes contributes to a more accountable and transparent Village Fund Management in Wonokarto villageWonokarto, but its success depends on human resource capacity and literasidigital literacy. Further research is recommended to assess the impact of Siskeudes on community empowerment and participation in surveillance.

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