PELAKSANAAN PENGELOLAAN KEUANGAN DESA MELALUI SISKEUDES (SISTEM KEUANGAN DESA) DI DESA MANJUNG KABUPATEN MAGETAN

Law Number 6 of 2014 grants autonomy to villages to regulate and manage government affairs and the interests of local communities based on citizen initiatives, ancestral rights, and customs that are recognized and respected in the government system of the Unitary State of the Republic of Indonesia. One of the main aspects of the Village Law is to give villages the authority to plan, budget, and manage the funds they receive independently. In accordance with Permendagri No. 20 of 2018, village financial management must be guided by the principles of transparency, accountability, participation, and be carried out in an orderly manner and in accordance with budget discipline. However, this has caused an increase in cases of village fund corruption, so this application is designed to assist village governments in managing finances, starting from the planning, implementation, administration, reporting, to accountability stages.
The purpose of this study was to determine the implementation of village financial management through the SISKEUDES application in Manjung Village and the obstacles in the implementation of financial management through SISKEUDES in Manjung Village. Data collection techniques were observation, interviews, and documentation.
Based on the results of the author's research in village financial management through SISKEUDES in Manjung Village, it is in accordance with the principles of financial management, namely transparency, accountability, and participation. However, there are still several inhibiting factors such as technical problems in the use of the application and limited human resource capacity, which still need serious attention so that village financial management can run more efficiently and effectively. In addition, there is no special menu to view the status of activity implementation in the SISKEUDES application, opening up opportunities for potential budget misuse, because the system only records financial administration without verifying the physical realization of activities.