Penerapan Penggunaan Aplikasi Siskeudes dalam Upaya Peningkatan Kualitas Akuntabilitas Keuangan Desa di Nagari Selayo
DOI:
https://doi.org/10.47134/villages.v5i1.90Keywords:
Keuangan Desa, Aplikasi SISKEUDES, AkuntabilitasAbstract
Dalam upaya untuk mewujudkan transparansi, akuntabilitas, dan partisipasi dalam pengelolaan keuangan Desa sesuai dengan ketentuan yang tertuang dalam Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014, Direktorat Jenderal Bina Pemerintah Desa Kemendagri bersama Badan Pengawasan Keuangan dan Pembangunan (BPKP) telah mengembangkan Aplikasi Sistem Keuangan Desa (Siskeudes) sebagai sarana bantu bagi Pemerintah Desa dalam mengelola keuangan mereka. Salah satu Nagari di Kabupaten Solok, yakni Nagari Selayo di Kecamatan Kubung, mengalami sejumlah masalah sejak diberlakukannya sistem kelembagaan di Kabupaten Solok pada tahun 2019. Masalah-masalah utama yang muncul terkait dengan pengelolaan keuangan, termasuk keterlambatan dalam pelaporan keuangan dari desa ke Kecamatan. Penelitian ini bertujuan untuk menganalisis peran Aplikasi Siskeudes dalam meningkatkan akuntabilitas keuangan di Desa Nagari Selayo dengan menggunakan pendekatan penelitian kualitatif (quasi kualitatif design). Hasil pengelolaan Aplikasi Sistem Keuangan Desa di Nagari Selayo menunjukkan bahwa proses pelimpahan dan pelaporan melibatkan pertanggungjawaban yang relevan dan aplikasi ini dijalankan dengan struktur yang baik. Namun, kendala yang dihadapi dalam penerapan Aplikasi Siskeudes di Nagari Selayo termasuk kurangnya sumber daya yang tersedia dan perubahan peraturan yang tiba-tiba, yang mengakibatkan perlunya perubahan data yang telah dimasukkan dan memakan waktu yang cukup panjang dalam prosesnya.
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