Implementing SISKEUDES for Village Financial Management in Makeruh Village

Authors

  • Muhammad Syahrizal Program Studi Akuntansi, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, Tangerang Selatan Author
  • Rizky Maulana Pribadi Program Studi Akuntansi, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, Tangerang Selatan Author

DOI:

https://doi.org/10.62710/kjhyy632

Keywords:

Implementation, Management, Reporting of Village Finances

Abstract

The study examined the implementation of a village financial system using a village financial application. This research is a descriptive qualitative study. The study involved Makeruh Village, Rupat District, Bengkalis Regency. Data collection was conducted through observation, interviews, and documentation. Village financial management in Makeruh Village complies with the Standard Operating Procedure (SOP), specifically Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018 concerning Village Financial Management. Village financial management in Makeruh Village includes planning, implementation, administration, and reporting. Makeruh Village is transparent and accountable in managing village finances. Village financial management using a village financial system improves the village’s reporting system.

Downloads

Download data is not yet available.

References

Adisiswanto, A. E. (2025). Optimalisasi Tata Kelola Pajak Desa melalui Pendampingan Administrasi Keuangan Berbasis Transparansi dan Partisipasi Masyarakat. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(2), 188–197. https://doi.org/10.31004/riggs.v4i2.480

Ardiansyah, Risnita, & Jailani, M. S. (2023). Teknik Pengumpulan Data Dan Instrumen Penelitian Ilmiah Pendidikan Pada Pendekatan Kualitatif dan Kuantitatif. Jurnal IHSAN : Jurnal Pendidikan Islam, 1(2), 1–9. https://doi.org/10.61104/ihsan.v1i2.57

Barroga, E., Matanguihan, G. J., Furuta, A., Arima, M., Tsuchiya, S., Kawahara, C., Takamiya, Y., & Izumi, M. (2023). Conducting and Writing Quantitative and Qualitative Research. Journal of Korean Medical Science, 38(37), e291. https://doi.org/10.3346/jkms.2023.38.e291

Catir, A., Said, A. L., & Zahari, A. F. M. (2025). Peran Pengawasan Badan Permusyawaratan Desa (Bpd) dalam Pelaksanaan Apbdes di Desa Awa Kecamatan Samaturu Kabupaten Kolaka. Arus Jurnal Sosial Dan Humaniora, 5(2), 1383–1394. https://doi.org/10.57250/ajsh.v5i2.1285

Diana, P., Lestari, B. A. H., & Nurabiah, N. (2023). PERAN SISTEM KEUANGAN DESA DALAM MENINGKATKAN KUALITAS AKUNTABILITAS KEUANGAN DESA DI DESA PENUJAK. Jurnal Aplikasi Akuntansi, 7(2), 298–314. https://doi.org/10.29303/jaa.v7i2.178

Eo Kutu Goo, E., & Mario Sanda, E. (2022). Analisis Pelaksanaan Tata Kelola Rencana Strategis, Akuntabilitas dan Transparansi Dana Desa terhadap Pengelolaan Keuangan Desa (Studi di Desa Magepanda Kecamatan Magepanda). Accounting UNIPA - Jurnal Akuntansi, 1(1). https://doi.org/10.59603/accounting.v1i1.124

Faizah, A., & Halima, N. (2024). Analisis Penerapan Pengelolaan Keuangan Desa Berdasarkan Peraturan Menteri dalam Negeri Nomor 20 Tahun 2018 di Kecamatan Manyar Tahun Anggaran 2023. MAP (Jurnal Manajemen Dan Administrasi Publik), 7(3), 238–248. https://doi.org/10.37504/map.v7i3.650

Fitriansyah, A., & Halilintar, M. (2024). Implementation of the Village Financial System (Siskeudes) in Bandarjo Village. Edunity Kajian Ilmu Sosial Dan Pendidikan, 3(7), 484–495. https://doi.org/10.57096/edunity.v3i7.255

Hamidah, Y. S., Ratih, N. R., & Kusumaningarti, M. (2024). Analisis Penerapan Sistem Keuangan Desa (SISKEUDES) Terhadap Kualitas Laporan Keuangan Tahun Anggaran 2022 di Desa Tales Kecamatan Ngadiluwih Kabupaten Kediri. https://doi.org/10.5281/ZENODO.11519607

Indartuti, E. (2022). Utilization of Village Funds in Improving the Economy of Village Communities. International Journal of Social Science and Business, 6(3), 343–349. https://doi.org/10.23887/ijssb.v6i3.49953

Kawatu, A. S. F., Tirayoh, V. Z., & Datu, C. (2024). Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng. Riset Akuntansi Dan Portofolio Investasi, 2(2), 299–308. https://doi.org/10.58784/rapi.192

Marselina Afrila Wio, Andreas Rengga, & Magdalena Silawati Samosir. (2023). Analisis Pengelolaan Keuangan Desa Di Kantor Desa Watugong Kecamatan Alok Timur. Jurnal Projemen UNIPA, 10(3), 103–114. https://doi.org/10.59603/projemen.v10i3.154

Ningsih, E. A., Ghafur, A., & Norhayati, N. (2024). Analysis of Village Revenue and Expenditure Budget Management. Jurnal Ilmiah Manajemen Kesatuan, 12(2), 427–436. https://doi.org/10.37641/jimkes.v12i2.2497

Nur Hamidah, S., Zakaria, A., & Armeliza, D. (2024). Accountabillity and Transparency of Village Fund Management in Gunungputri Village, Gunungputri District, Bogor Regency. International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM), 1(1), 158–169. https://doi.org/10.21009/ISC-BEAM.011.11

Ponto, E. S. A., Tinangon, J. J., & Afandi, D. (2024). Evaluasi pertanggungjawaban Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Patokaan Kecamatan Talawaan. Riset Akuntansi Dan Portofolio Investasi, 2(2), 278–287. https://doi.org/10.58784/rapi.184

Rahma, R., & Abdillah, M. A. (2022). Evaluasi Penggunaan Aplikasi Siskeudes dalam Upaya Peningkatan Kualitas Akuntabilitas Keuangan Desa. Kinerja, 5(01), 202–212. https://doi.org/10.34005/kinerja.v5i01.2052

Retno Kus Setyowati. (2023). Pengakuan Negara Terhadap Masyarakat Hukum Adat. Binamulia Hukum, 12(1), 131–142. https://doi.org/10.37893/jbh.v12i1.601

Sinaga, A. R. L., Sihombing, M., & Humaizi, H. (2022). Implementasi Sistem Keuangan Desa (Siskeudes ) Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Di Desa Kodon-Kodon Kecamatan Merek Kabupaten Karo. PERSPEKTIF, 11(3), 1209–1218. https://doi.org/10.31289/perspektif.v11i3.6429

Susano, A., & Rachmawati, M. (2024). Transparansi dan Akuntabilitas Keuangan Desa Melalui Sistem Keuangan Desa (SISKEUDES). EKOBIS : Jurnal Ilmu Manajemen Dan Akuntansi, 12(1), 50–58. https://doi.org/10.36596/ekobis.v12i1.1382

Downloads

Published

2025-12-25

How to Cite

Syahrizal, M., & Pribadi, R. M. (2025). Implementing SISKEUDES for Village Financial Management in Makeruh Village. Jurnal Ragam Pengabdian, 2(3), 684-691. https://doi.org/10.62710/kjhyy632