ANALISIS AKUNTABILITAS PENGELOLAAN KEUANGAN DESA MELALUI PENGIMPLEMENTASIAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM KONTEKS DISIPLIN DIRI PADA DESA TIGAWASA

Abstract

Penelitian ini dilakukan bertujuan untuk mendeskripsikan dan menganalisis akuntabilitas dalam pengelolaan keuangan desa melalui pengimplementasian Sistem Keuangan Desa (SISKEUDES) dalam konteks disiplin diri di Desa Tigawasa. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif. Adapun narasumber penelitian ini terdiri dari Kepala Desa, Kaur Keuangan dan Bendahara Desa Tigawasa. Metode pengumpulan data yang digunakan berupa wawancara, observasi, serta dokumentasi. Analisis data dilakukan dengan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa Desa Tigawasa sudah melaksanakan penerapan prinsip-prinsip akuntabilitas pada pengelolaan keuangan desa melalui pengimplementasian SISKEUDES pada tahun anggaran 2017. Secara umum akuntabilitas di Desa Tigawasa sudah berjalan dengan baik, walaupun masih ada beberapa kendala yang harus diatasi. Menurut hasil analisis berdasarkan tahapan pengelolaan keuangan desa, yaitu pada tahap pelaksanaan, pelaksanaan program beasiswa untuk siswa miskin berprestasi tahun 2017 tidak berjalan karena Pendapatan Asli Desa sebagai anggaran program tersebut kosong. Perkembangan sistem informasi akuntansi pada Desa Tigawasa telah mengalami banyak kemajuan yang sebelumnya menggunakan sistem manual dan sekarang telah menggunakan sebuah aplikasi bernama SISKEUDES. Cara yang paling efektif menurut Bendahara Desa Tigawasa dalam mengimplementasikan SISKEUDES adalah dengan meningkatkan disiplin diri.
Kata Kunci : Akuntabilitas, Pengelolaan Keuangan, SISKEUDES, Disiplin Diri

This study was conducted to describe and analyze accountability in the management of village finance through the implementation of Village Financial System (SISKEUDES) in self-discipline context at Tigawarsa village. The research method applied was descriptive and the research approach adopted was qualitative. The respondents of the study were the head of the village, the coordinator of finance, and the treasurer of Tigawarsa village. The methods of data collection were interview, observation and documentation. Data analysis was conducted in four stages; the stage in which data was gathered, the stage in which data was reduced, the stage in which data was presented and the stage in which conclusion was drawn. The results of the analysis showed that Tigawarsa village had implemented accountability principles in the financial management through the implementation of Village Financial System (SISKEUDES) in the fiscal year of 2017. In general, accountability at Tigawarsa village had been implemented well, although there were still several obstacles which have to be overcome. Based on the analysis on the basis of the stages of the village financial management, particularly on the execution stage, it was found out that the scholarship for poor students with high achievement did not run because there was no revenue of the village as the budget for the program. From the analysis, it was also found out that the accounting information system at Tigawarsa village had improved that the system used in the past was manual and in the present the system used is SISKEUDES. The most effective way to implement SISKEUDES for the trasurer of the village was by improving self discipline.
keyword : Accountability, Financial Management, SISKEUDES, Self Discipline