Article Sidebar

Download
Download Article

Main Article Content

Abstract

This study analyzes the effectiveness of implementing the Village Financial System  (SISKEUDES) in improving accountability and transparency to prevent fraud in three villages in the Kalumpang sub-district, Mamuju district. Using mixed method research combines quantitative analysis through regression and qualitative approaches with interviews, observations, and documentation studies. The results showed that transparency significantly influenced fraud prevention (p < 0.001), while accountability also contributed, although with a more minor influence. SISKEUDES is proven to facilitate the recording and reporting of village finances, increase public trust, and reduce the potential for fund protection. However, there are still obstacles to understanding the system and technological infrastructure that need to be improved.

Keywords

Digitalization Transparency Accountability Village Financial System (SISKEUDES) Fraud Fraud Heptagon Theory

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Dewila, D. (2025). Effectiveness of Village Financial System Implementation (SISKEUDES) in Realizing Accountability and Transparency to Prevent Fraud . Golden Ratio of Finance Management, 5(1), 88–100. https://doi.org/10.52970/grfm.v5i1.942
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Arianto, A., & Kahpi, A. (2020). Efektivitas Aplikasi Sistem Keuangan Desa (SISKEUDES). Dalam Alauddin Law Development Journal (ALDEV (Vol. 2).
  2. Asih, K. G., Made, I., Adiputra, P., Ekonomi, J., & Akuntansi, D. (2022). ANALISIS PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) VERSI 2.0.3 DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA PADA MASA PANDEMI
  3. COVID-19 (Studi Pada Desa Kalibukbuk, Kec. Buleleng, Bali). Dalam Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha (Vol. 13).
  4. Atikah, S., Rakhmawati, I., Rosyida, B., Astuti, D., Tialurra, D., & Nabilla, D. (2021). EVALUASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES)
  5. (Vol. 5, Nomor 2).
  6. Desa Telukjambe Kecamatan Telukjambe Timur Kabupaten Karawang, di, Rizki Ramadhan, K., & Priyanti, E. (2022). Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) di Desa Telukjambe Kecamatan Telukjambe Timur Kabupaten Karawang. Jurnal Ilmu Sosial dan Pendidikan (JISIP), 6(3), 2598–9944. https://doi.org/10.36312/jisip.v6i3.3572/http
  7. Fauziah, R., & Biduri, S. (2021). Implementation of the Village Financial System Application (SISKEUDES) Version 2.0.2 and the Quality of Village Financial Reports. Indonesian Journal of Innovation Studies, 16. https://doi.org/10.21070/ijins.v16i.563
  8. Harahap, R., Dan Akuntabilitas Pengelolaan Dana Desa Roslinda Harahap, T., Arif Lubis, F., & Daim Harahap, R. (2023). Penerapan Sistem Akuntansi Keuangan Desa (SISKEUDES) Dalam Transparansi Dan Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Kecamatan Huristak Kabupaten Padang Lawas). GEMILANG: Jurnal Manajemen dan Akuntansi, 3(4), 199–
  9. https://doi.org/10.56910/gemilang.v3i2.876
  10. Indra S, W., Mooduto, & Karim, H. (2020). EVALUASI PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DI KECAMATAN KABILA. Journal
  11. of Economics, Business and Administration (JEBA) — E-ISSN: 2746-1688 27, Evaluasi Penerapan Sistem Keuangan Desa (Siskeudes) di Kecamatan Kabila, 1–8.
  12. Indrianti Reny, Herman, & Fibriyanita. (2020). EFEKTIVITAS PENERAPAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM PENGELOLAAN KEUANGAN DI DESA KERTAK EMPAT KECAMATAN PENGARON.
  13. Kasus, S., Desa, D., Kecamatan, T., Kabupaten, B., Bolango, B., Bobihu, A., Tui,
  14. F. P., Tohopi, R., Abdussamad, J., Noho, Y., Jurusan, N., & Publik, A. (2022). IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES) DI KECAMATAN BONEPANTAI. http://www.bpkp.go.id/,
  15. Matheus, ), Witak, N. M., Febiani Angi, Y., Novi, ), & Kiak, T. (2023). The Effectiveness of Village Financial System Application Implementation in Improving Accountability of Aulesa Village Financial Statements.
  16. COMSERVA: (Jurnal Penelitian dan Pengabdian Masyarakat), 3(8), 1–26.
  17. Novyasari, D., Sistem, P., Desa, K., Maharani, D. N., & Syaiful Akbar, F. (2020).
  18. PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN AKUNTABILITAS PEMERINTAHAN DESA. BAJ
  19. (Behavioral Accounting Journal, 3(1).
  20. Permana Bagiada, P., Hadi, M., Keuangan Negara STAN, P., & Selatan, T. (2023). METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi. 7(2). https://doi.org/10.46880/jmika.Vol7No2.pp278-289
  21. Pratiwi, D. N., & Pravasanti, Y. A. (2020). Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa. Jurnal Akuntansi dan Pajak, 20(2). https://doi.org/10.29040/jap.v20i2.770
  22. Sagitarini, Y., Mukoffi, A., Wikardojo, S., & Himawan, S. (2022).
  23. EFEKTIVITAS PENGOLAAN DANA DESA DITINJAU DARI KUALITAS PELAPORAN KEUANGAN DESA DI DESA
  24. SUMBERSEKAR. Jurnal Magister Akuntansi Trisakti, 9(1), 73–88. https://doi.org/10.25105/jmat.v9i1.9367
  25. Saptomo, W. L. Y., Prasetyo, I., Nugroho, B. S., & Rimawati, E. (2022). Evaluasi Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes ver. 2.0.3) dalam Peningkatan Kinerja Aparat Desa menggunakan Task Technology Fit. Jurnal Ilmiah SINUS, 20(1), 47. https://doi.org/10.30646/sinus.v20i1.580
  26. Subhi, Mj., Jian Subhi, M., Islam Negeri Sulthan Thaha Saifuddin Jambi Bambang Kurniawan, U., Islam Negeri Sulthan Thaha Saifuddin Jambi Ferri Saputra Tanjung, U., & Islam Negeri Sulthan Thaha Saifuddin Jambi, U. (2024). APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN GOOD GOVERNANCE (STUDI KASUS DI DESA TELUK TIGO KECAMATAN CERMIN NAN GEDANG KABUPATEN
  27. SAROLANGUN)". 2(1), 842–859. https://doi.org/10.61722/jiem.v2i1.910
  28. Trisnawati, R., Ahyani, F., & Ulfiati, N. (2020). Determinants of the Quality of Determinants of the Quality of Village Financial Statements and the Village Financial Statements and the Implementation of S Implementation of SISKEU ISKEUDes as a Des as a Mediation Variables Mediation Variables.
  29. JURNAL Riset Akuntansi dan Keuangan Indonesia, 3, 1–16. http://journals.ums.ac.id/index.php/reaksi/index`
  30. Utami, O. P. (2023). Analisis Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) Dalam Peningkatan Kualitas Akuntabilitas Keuangan Desa Di Desa Karangrejo Kecamatan Selomerto. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 1, 1–11.
  31. Zebua, F. Z., Ndraha, A. B., & Telaumbanua, Y. (1410). EVALUASI IMPLEMENTASI SISTEM KEUANGAN DESA (SISKEUDES) DI DESA ORAHILI TUMORI EVALUATION OF THE EMPLEMENTATION OF THE VILLAGE FINANCIAL MANAGEMENT SYSTEM (SISKEUDES) IN ORAHILI TUMORI VILLAGE. Jurnal EMBA, 10(4), 1410–1416.