Yustiningsi, Maria Aprilia (2024) Pengelolaan Keuangan Desa Melalui Aplikasi Sistem Keuangan Desa (SISKEUDES) Di Desa Kalisongo (Studi Implementasi Kebijakan Berdasarkan Permendagri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa ). Undergraduate thesis, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Merdeka Malang.

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Abstract

Village Financial Management, including village financial management in Kalisongo Village, Dau District, Malang Regency, is all activities which include planning, implementation, administration, reporting and accountability for Village finances as mandated in Minister of Home Affairs Regulation Number 20 of 2018 based on the principles of good governance namely accountability, transparency, participatory. The aim of this research is to describe and analyze village financial management in Kalisongo Village, Dau District, Malang Regency. The method used in this research is a qualitative descriptive research method with data collection techniques in the form of interviews, observation and documentation. Data analysis uses the technique proposed by Moleong. The results of this research are: 1. Financial Management in Kalisongo Village, Dau District, Malang Regency is all activities which include planning, implementation, administration, reporting and accountability for Village finances: a) Planning begins with the Village Consultation, then schedule preparation and arrangements are carried out. PAK, RKP (activities and finances) involving a team of eleven (consisting of figures, female community leaders, village officials and village youth); b) Implementation of Village financial management is the implementation of activities that have been planned in the preparation of the Village RKP and budgeted for in the Village APB. Therefore, all expenditure and receipt processes are carried out using the village cash account with the support of complete and valid evidence; c) All financial administration processes in Kalisongo Village, Dau District, Malang Regency are well recorded and coordinated by the financial leader (village treasurer). d) The essence of reporting is that Village Financial Management can be accounted for from various aspects: Legal, administrative and moral; e) At the accountability stage, the Village Head as the Person in Charge of village financial management submits a report on the realization of the Village APBD to the Regent, through the Dau Subdistrict Head, as well as to the village community in the final deliberation of the fiscal year by inviting the BPD, the hamlet heads of the four hamlets in Kalisongo Village as well viii as community leaders . 2. Supporting factors for Village Financial Management through the Siskeudes Application in Kalisongo Village, Malang Regency: a. Cooperation and support of all components of society, b. Community support through developing economic potential, c. There are partnerships with various parties, including Brawijaya University, Machung, Unmer Malang, State University of Malang, d. The Siskeudes application is easy to understand and the description of each stage is detailed and clear. 3. Inhibiting factors: Limited capacity of human resources managing village finances, interference with the internet server, human condition factors of operators who are sometimes less observant or through.

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