ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN DESA DI DESA HINGA KECAMATAN KELUBAGOLIT KABUPATEN FLORES TIMUR

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Penelitian ini berjudul Analisis Faktor-Faktor yang Mempengaruhi Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Desa di Desa Hinga Kecamatan Kelubagolit Kabupaten Flores Timur. Rumusan masalahnya adalah bagaimana faktor-faktor yang mempengaruhi implementasi SISKEUDES dalam meningkatkan transparansi dan akuntabilitas keuangan desa di Desa Hinga. Teori yang digunakan adalah Implementasi Kebijakan menurut Merilee S. Grindle dengan dua aspek utama: isi kebijakan (content of policy) dan konteks implementasi (context of implementation). Penelitian menggunakan metode kualitatif dengan data primer dari informan dan data sekunder dari dokumen terkait. Teknik pengumpulan data meliputi wawancara, observasi, dan dokumentasi, sedangkan analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan secara deskriptif kualitatif.Hasil penelitian menunjukkan bahwa: 1) Aspek isi kebijakan dilaksanakan melalui dua indikator yaitu kapasitas operator dan dukungan infrastruktur, serta manfaat kebijakan dan akomodasi kepentingan. Implementasi SISKEUDES berjalan baik sesuai regulasi (UU No. 3 Tahun 2024, PP No. 11 Tahun 2019, Permendagri No. 20 Tahun 2018). Operator kompeten mengoperasikan aplikasi dari perencanaan hingga pelaporan, didukung pelatihan BPKP Provinsi NTT dan Dinas Pemberdayaan Masyarakat dan Desa Kab. Flores Timur. Infrastruktur (laptop, printer, internet) sudah memadai, namun仍需 peningkatan stabilitas jaringan. SISKEUDES memberikan manfaat signifikan dalam meningkatkan transparansi, akuntabilitas, efisiensi, dan tertib administrasi keuangan desa, mempermudah APBDes secara cepat dan sistematis, mengurangi kesalahan manual, serta meningkatkan kepercayaan masyarakat. 2) Aspek konteks implementasi dilaksanakan melalui dukungan pemerintah dan kelembagaan, serta dukungan dan responsivitas masyarakat. Implementasi mendapat dukungan kuat dari pemerintah pusat, daerah, dan kecamatan melalui regulasi, pengawasan, pendampingan, dan pelatihan. Kerja sama antara pemerintah desa, BPD, operator, dan pendamping desa berjalan harmonis. Masyarakat memberikan dukungan sangat baik ditandai meningkatnya kepercayaan terhadap pemerintah desa dan partisipasi aktif dalam musyawarah desa, pemberian masukan, serta pengawasan pembangunan.Berdasarkan hasil analisis di atas, penulis menyimpulkan bahwa implementasi SISKEUDES di Desa Hinga telah berjalan melalui dua aspek utama yaitu isi kebijakan dan konteks implementasi, meskipun masih terdapat kendala teknis yang perlu diperbaiki untuk optimalisasi lebih lanjut.

This thesis is entitled Analysis of Factors Affecting the Implementation of the Village Financial System Application (SISKEUDES) in Increasing Transparency and Accountability of Village Financial Management in Desa Hinga, Kecamatan Kelubagolit, Kabupaten Flores Timur. The research problem is: How do the factors affect the implementation of SISKEUDES in increasing transparency and accountability of village financial management in Desa Hinga? The theoretical framework used is Policy Implementation according to Merilee S. Grindle with two main aspects: content of policy and context of implementation. The study employs a qualitative method with primary data from informants and secondary data from relevant documents. Data collection techniques include interviews, observation, and documentation, while data analysis is conducted through data reduction, data presentation, and conclusion drawing using descriptive qualitative analysis.The research findings indicate that: 1) The aspect of content of policy is implemented through two indicators: operator capacity and infrastructure support, as well as policy benefits and interest accommodation. SISKEUDES implementation runs well in accordance with regulations (Law No. 3 of 2024, Government Regulation No. 11 of 2019, and Ministry of Home Affairs Regulation No. 20 of 2018). Operators are competent in operating the application from planning to financial reporting, supported by training from BPKP Provinsi NTT and Dinas Pemberdayaan Masyarakat dan Desa Kab. Flores Timur. Infrastructure (laptop, printer, internet) is already adequate, however there is still a need for improvements in network stability. SISKEUDES provides significant benefits in increasing transparency, accountability, efficiency, and administrative orderliness of village financial management, facilitating APBDes processes more quickly and systematically, reducing manual errors, and enhancing community trust. 2) The aspect of context of implementation is implemented through government and institutional support, as well as community support and responsiveness. Implementation receives strong support from central, regional, and sub-district governments through regulations, supervision, technical guidance, and training. Cooperation between the village government, BPD, operators, and village facilitators runs harmoniously. The community provides very good support, indicated by increased trust in the village government and active participation in village consultations, providing input, and supervising development.Based on the above analysis, the author concludes that SISKEUDES implementation in Desa Hinga has been carried out through two main aspects: content of policy and context of implementation, although there are still technical constraints that need to be addressed for further optimization.