PENGARUH PENGGUNAAN SISTEM KEUANGAN DESA (SISKEUDES) DAN AKUNTABILITAS TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada Desa Gunung Jaya, Desa Sukasari, Desa Cisaat, Desa Sukamanah, Desa Sukamantri di Kecamatan Cisaat Kabupaten Sukabumi)

Neng Santi (1430611142) Muhammadiyah University of Sukabumi. The Effect of Using Village Financial System (Siskeudes) and Accountability to Village Fund Management. Case Study in Gunung Jaya, Sukasari, Cisaat, Sukamanah and Sukamantri which are in Cisaat District, Sukabumi Regency. (Advisor: Deni Iskandar Z, M.AK., M.M and Ade Sudarma, SE., MM.). The aim of this study is to determine the effect of the use of Village Financial System (Siskeudes) and Accountability to Village Fund Management. The management of village funds is one of the objectives to minimize the finances received by the village government in accordance with permendagri No.113 of 2014 on the management of village fund. The variables used in this research are the use of Village Finance System (Siskeudes), Accountability and Fund Management of the village. The sample used in this study is the village apparatus in the district cisaat, especially Gunung Jaya, Sukasari, Cisaat, Sukamanah and Sukamantri, amounting to 54 people. Data collection tool used in this research is questionnaire with Likert scale. The result of partial testing in this study shows that the use of Village Finance System (Siskeudes) has no significant effect on the management of the village funds because the statistical results t table at the 5% significance level of the sig or 0.956 value of 0.05 (5%), while Accountability significantly affects the management of village funds because the statistical results t table at a significance level of 5% of the sig value or 0.000 f table (11,069> 2,783)