Calosa, Kristiana Greta (2025) ANALISIS EFEKTIVITAS PENERAPAN SISTEM INFORMASI KEUANGAN DESA BERDASARKAN PEDOMAN MANUAL OPERASI APLIKASI SISKEUDES 2.0 DI DESA PULUNGAN SIDOARJO. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisis efektivitas penerapan Sistem Informasi Keuangan Desa (SISKEUDES) di Desa Pulungan, Kabupaten Sidoarjo, berdasarkan Pedoman Manual Operasi Aplikasi SISKEUDES 2.0 serta mengidentifikasi faktor-faktor yang memengaruhi efektivitas penerapannya. Penelitian ini dilatarbelakangi oleh kebutuhan pengelolaan keuangan desa yang transparan, akuntabel, dan tertib administrasi sesuai prinsip akuntansi sektor publik. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara semi-terstruktur dengan perangkat desa yang terlibat langsung dalam pengelolaan keuangan, observasi penggunaan aplikasi SISKEUDES, serta telaah dokumen keuangan desa seperti APBDes, Buku Kas Umum, dan Laporan Realisasi Anggaran. Validitas data diperkuat melalui triangulasi sumber dengan membandingkan hasil wawancara antar-informan dan kesesuaian dengan dokumen pendukung. Hasil penelitian menunjukkan bahwa penerapan SISKEUDES di Desa Pulungan telah berjalan efektif dan sejalan dengan alur pengelolaan keuangan desa sebagaimana diatur dalam Pedoman Manual Operasi Aplikasi SISKEUDES 2.0. Seluruh tahapan pengelolaan keuangan desa, mulai dari perencanaan, penganggaran, penatausahaan, pelaporan, hingga pertanggungjawaban, telah dilaksanakan melalui sistem secara terintegrasi. Penerapan SISKEUDES terbukti meningkatkan transparansi karena data transaksi dapat ditelusuri secara sistematis serta memperkuat akuntabilitas melalui dokumentasi bukti transaksi dan laporan keuangan yang konsisten. Meskipun demikian, masih terdapat kendala teknis berupa gangguan jaringan dan keterbatasan pelatihan lanjutan bagi operator. Namun, koordinasi internal antarperangkat desa, pengalaman penggunaan sistem, serta adaptasi terhadap prosedur aplikasi mampu menjaga efektivitas penerapan SISKEUDES. Secara keseluruhan, penelitian ini menunjukkan bahwa SISKEUDES berperan penting dalam mendukung tata kelola keuangan desa yang tertib, terstruktur, dan akuntabel. Kata Kunci: Sistem Informasi Keuangan Desa, Efektivitas Sistem, Akuntansi Sektor Publik
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Sistem Informasi Keuangan Desa, Efektivitas Sistem, Akuntansi Sektor Publik |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200151 Kristiana Greta Calosa |
| Date Deposited: | 02 Jul 2026 04:38 |
| Last Modified: | 02 Jul 2026 04:38 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/43327 |
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