ANALISIS APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN AKUNTABILITAS AGAR TERCIPTANYA GOOD VILLAGE GOVERNANCE (STUDI KASUS PADA DESA PAUHRANAP KECAMATAN PERANAP KABUPATEN INDRAGIRI HULU)

Abstract

The importance of accountability aspects in the field of government, including in the field of financial management of results that need to be addressed in entering the autonomy system. The government together with the Ministry of Home Affairs and the Financial and Development Supervisory Agency (BPKP) encourages accountability for village financial management through the village financial system application (SISKEUDES). This study aims to find out how the analysis of village financial system applications in improving the quality of accountability in order to create good village governance in Pauhranap Village and how the role of village financial system applications in improving the quality of village financial accountability. This research uses descriptive qualitative research methods, namely data that is information about the situation as well as the source of the data in the relationship of the problem under study.The resurts showed that, the Village Financial System Aplication in Pauhranap Village has been running well, its use has followed the existing procedures, the Village Financial System has a positive effect on the performance of each village apparatus. Very helpful and easy for Pauhranap Village in the implementation of finanacial management, especially in the four sections of financial management in the Siskeudes application, namely planning, implementation, administration, and reporting.