EFEKTIVITAS IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN KUALITAS PELAPORAN KEUANGAN DESA: STUDI KASUS DI DESA PRAKO

Abstrak

Pengelolaan keuangan desa memerlukan sistem yang mampu mendukung pelaporan secara transparan, tepat, mudah, dan efisien. Sistem Keuangan Desa (Siskeudes) merupakan salah satu instrumen digital yang digunakan untuk membantu pemerintah desa dalam pengelolaan dan pelaporan keuangan. Penelitian ini bertujuan menganalisis efektivitas dan efisiensi implementasi Siskeudes dalam meningkatkan kualitas pelaporan keuangan serta mengidentifikasi faktor pendukung dan penghambat penerapannya di Desa Prako. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña serta diperkuat melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa implementasi Siskeudes memberikan kontribusi positif terhadap transparansi, ketepatan, dan kemudahan dalam pengelolaan serta pelaporan keuangan desa. Sistem membantu menata data secara sistematis, mengurangi kesalahan perhitungan, mempermudah penelusuran informasi, dan mendukung penyusunan laporan. Namun, penerapannya belum sepenuhnya optimal karena masih terdapat keterbatasan kompetensi aparatur, ketergantungan pada operator tertentu, kesalahan input, gangguan aplikasi, ketidakstabilan jaringan internet, dan koordinasi antarperangkat yang belum optimal. Faktor pendukung meliputi kompetensi aparatur, sarana prasarana, dukungan pemerintah, dan pendampingan teknis. Dengan demikian, optimalisasi Siskeudes memerlukan penguatan kapasitas aparatur, pemerataan kompetensi, perbaikan infrastruktur, dan peningkatan koordinasi secara berkelanjutan.

Village financial management requires a system that can support transparent, accurate, accessible, and efficient financial reporting. The Village Financial System (Siskeudes) is a digital instrument used to assist village governments in managing and reporting village finances. This study aims to analyze the effectiveness and efficiency of Siskeudes implementation in improving the quality of financial reporting and to identify the supporting and inhibiting factors affecting its implementation in Prako Village. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation, and were analyzed using the interactive model of Miles, Huberman, and Saldaña, supported by source and technique triangulation. The findings indicate that Siskeudes implementation contributes positively to transparency, accuracy, and convenience in village financial management and reporting. The system helps organize financial data systematically, reduce calculation errors, facilitate information tracing, and support the preparation of financial reports. However, its implementation has not been fully optimal due to limited staff competence, dependence on certain operators, data input errors, application disruptions, unstable internet connectivity, and suboptimal coordination among village officials. Supporting factors include staff competence, adequate facilities and infrastructure, government support, and technical assistance. Therefore, optimizing Siskeudes requires strengthening staff capacity, improving competency distribution, enhancing infrastructure, and continuously improving organizational coordination.