Update Artikelilmiah: 54609

FAKHRI SETIADI

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Abstrak (Bhs. Indonesia)

Penelitian ini dilatarbelakangi oleh pentingnya penerapan Sistem Informasi Keuangan Desa (Siskeudes) dalam kerangka Digital-Era Governance guna mewujudkan tata kelola pemerintahan yang transparan, sekaligus melihat fenomena Desa Adiraja sebagai salah satu pionir digitalisasi desa yang tetap menghadapi tantangan kapasitas internal. Penelitian ini bertujuan untuk menganalisis efektivitas implementasi Siskeudes serta mengidentifikasi hambatan-hambatan yang dihadapi dalam mewujudkan akuntabilitas pengelolaan keuangan di Desa Adiraja. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan teknik penentuan informan melalui purposive sampling, serta penerapan model analisis interaktif Miles dan Huberman untuk mengolah data lapangan. Hasil penelitian menunjukkan bahwa implementasi Siskeudes di Desa Adiraja telah berjalan efektif dalam meningkatkan ketepatan waktu pelaporan dan kedisiplinan anggaran melalui fitur pengunci otomatis (lock system). Kendati demikian, efektivitas sistem masih terhambat oleh adanya kesenjangan digital (digital divide) pada sebagian perangkat desa senior, keterbatasan pemahaman regulasi teknis, serta gangguan jaringan pada server pusat yang kerap menghambat proses penginputan data. Secara keseluruhan, dapat disimpulkan bahwa Siskeudes telah berhasil menjadi instrumen utama yang meningkatkan akuntabilitas keuangan desa, namun optimalisasinya masih memerlukan peningkatan kapasitas SDM secara berkelanjutan dan pembenahan infrastruktur teknis.

Abtrak (Bhs. Inggris)

This research is motivated by the importance of implementing the Village Financial Information System (Siskeudes) within the Digital-Era Governance framework to achieve transparent governance, while examining the phenomenon of Adiraja Village as a pioneer in village digitalization that still faces internal capacity challenges. This study aims to analyze the effectiveness of Siskeudes implementation and identify the obstacles encountered in realizing financial management accountability in Adiraja Village. The research method employed is descriptive qualitative, with informant selection conducted through purposive sampling, and the application of Miles and Huberman's interactive analysis model for processing field data. The results indicate that the implementation of Siskeudes in Adiraja Village has been effective in improving reporting timeliness and budget discipline through the automatic lock system feature. Nevertheless, the system's effectiveness is still hindered by a digital divide among several senior village officials, limited understanding of technical regulations, and central server network disruptions that frequently impede the data entry process. Overall, it can be concluded that Siskeudes has successfully become the primary instrument in enhancing village financial accountability, although its optimization still requires continuous human resource capacity building and technical infrastructure improvements.

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