Implementation of the Village Financial System (Siskeudes) on Village Financial Management Accountability

Siskeudes is a software application developed by BPKP and the Ministry of Home Affairs to help village governments manage finances transparently and accountably, from budgeting, administration, to reporting. Bandarkedungmulyo District is among the top 5 fastest districts with complete villages in the distribution of village funds phase 1. Bandarkedungmulyo District has orderly financial administration in reporting, administration, and accountability in the Siskeudes application, so that it received a reward from the central government in the form of additional performance allocation funds in all villages in 2023 and several villages in 2024. This can affect Financial Management Accountability. This study aims to determine the implementation of the village financial system (Siskeudes) on the accountability of village financial management. This study uses Mix Methods using primary data obtained from respondents through questionnaires and interviews. The population in this study is the Village Government in Bandarkedungmulyo District, Jombang Regency. The determination of the sample of this study used a purposive sampling method and obtained a sample of 33 respondents. Data were analyzed using the SPSS version 25 program. Data analysis used simple linear regression analysis tools and qualitative data analysis. Hypothesis testing was carried out using t-statistical tests, f-statistical tests, and coefficients of determination (R2). The results of data analysis or linear regression indicate that partially and simultaneously the village financial system (Siskeudes) has a significant effect on the accountability of village financial management. The results of qualitative data analysis showed that the implementation of Siskeudes can improve the accountability of village financial management in Bandarkedungmulyo District with an integrated system, Digital Transaction Recording, Accurate Financial Reports, Minimizing Fraud, and Ease of Supervision.

Keywords: Village Financial System, Accountability, Village Finance, Bandarkedungmulyo.