IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM PENINGKATAN KUALITAS AKUNTABILITAS KEUANGAN DESA (studi di Desa Selokgondang Kecamatan Sukodo Kabupaten Lumajang)

Villages have various types of income sources obtained from Village Funds, Village Fund Allocation, Village Original Income, Grants / assistance and other sources of income. In 2018 the total income of Selokgondang Village was 2.3 billion, which was obtained from these sources of income. The large village income must be supported by a structured and systematic management system. Therefore the SISKEUDES application was launched as an effort to transparent and accountable village financial management to avoid misuse of village finance. The research method used is descriptive qualitative to provide a comprehensive description of the implementation of the SISKEUDES application in realizing village financial accountability in Selokgondang Village and problems in the implementation process. Data collection techniques used are observation, interviews, and documentation. While the concept used is the concept of accountability according to David Hulme, which states that village financial accountability must refer to legislation by taking into account aspects of transparency and accountability. The results of this study indicate that the implementation of the SISKEUDES Selokgondang Village application is based on Ministerial Regulation No. 113 of 2014 concerning Village Financial Management and Ministry of Home Affairs Circular No. 143/8350/2015 BPD regarding Village Financial Management Applications. The Village Government has shown responsiveness by accommodating the proposed activities in the most urgent Musrembang into the RKP Village of Selokgondang. In terms of transparency, the Village Government is only transparent to the Government of Lumajang Regency and the Ministry of Home Affairs, but it is not transparent in its reports to the public. The management of village finance has not been supported by the professionalism of the apparatus that has the capacity and inadequate infrastructure. Overall, the implementation of the SISKEUDES Village Selokgondang application has applied the concept of accountability. But it still has several problems such as transparency to the community, because the application can only be accessed by the village government and the district government. Then it is necessary to have village-based financial reporting for the application-based community, procurement and maintenance of infrastructure supporting the SISKEUDES application and strengthening the capacity of the Village Government apparatus to be able to carry out village financial management professionally