IMPLEMENTATION OF THE POLICY ON THE IMPLEMENTATION OF THE VILLAGE FINANCIAL SYSTEM APPLICATION (SISKEUDES) IN THE MANAGEMENT OF VILLAGE ALLOCATION FUNDS IN SUMORAME VILLAGE
Downloads
Objective: This study aims to evaluate the implementation of the Village Financial System (Siskeudes) application policy in managing the Village Allocation Fund (DAD) in Sumorame Village, Candi Sub-district, Sidoarjo Regency. Method: A descriptive qualitative approach was employed, analyzed using the DeLone and McLean Information System Success Model (2003), which encompasses six key dimensions: system quality, information quality, service quality, system use, user satisfaction, and impact on individuals and organizations. Results: The findings indicate that the Siskeudes application has been effectively implemented, contributing significantly to improved transparency, accountability, and efficiency in village financial management. The system is actively utilized by village officials for daily operations and has proven capable of automatically generating various financial reports. However, challenges persist, particularly limited human resources and internet infrastructure, although these are mitigated by technical support from the district government and continuous system updates. Novelty: This study provides a comprehensive assessment of Siskeudes implementation at the village level by applying the DeLone and McLean model, highlighting the system’s role in promoting digital transformation in financial governance and emphasizing the critical need to strengthen human resource capacity and infrastructure for sustainable digitalization.
Murtiani, L. Handajani, and I. Waksito, “Efektivitas Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) dalam Meningkatkan Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa,” Business and Economics Conference in Utilization of Modern Technology, p. 931, 2023, [Online]. Available: https://journal.unimma.ac.id
H. Rizal Machfuz and E. Priyanti, “Implementasi Sistem Keuangan Desa (Siskeudes) dalam Pengelolaan Apbdes di Desa Kedungjaya Kabupaten Bekasi,” Jurnal Ilmiah Wahana Pendidikan, vol. 8, no. 11, pp. 93–100, 2022, doi: 10.5281/zenodo.6830281.
D. Nadaa and E. Priyanti, “Inovasi Digital dalam Pelaksanaan Penggunaan Aplikasi SISKEUDES,” Matra Pembaruan, vol. 7, no. 1, pp. 61–73, May 2023, doi: 10.21787/mp.7.1.2023.61-73.
A. A. W. Atintyasputri, “Analisis Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Siskeudes Desa Banyuanyar,” Perspektif Akutansi, vol. 2, 2019, Accessed: Jul. 27, 2025. [Online]. Available: . https://ejournal.uksw.edu/persi/article/view/2418
D. Suyono and F. E. A. Prakoso, “Implementasi Program Sistem Keuangan Desa (SISKEUDES) dalam Pengelolaan Keuangan Desa di Desa Slawi Kulon Kecamatan Slawi Kabupaten Tegal Tahun 2017,” vol. 1, p. 1, 2018, [Online]. Available: http://e-journal.upstegal.ac.id/index.php/igj
H. T. Wibowo, D. Triyanto, and A. Sutojo, “Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) 2.0 di Desa Guru Agung 1 Kecamatan Kaur Utara Kabupaten Kaur,” p. 2, 2020.
T. Bangun Pramesti, E. Nuraina, N. Wahyuning Sulistyowati, and U. PGRI Madiun, “Evaluasi Implementasi Sistem Keuangan Desa (Siskeudes),” Tata Kelola Perusahaan (JAKPT), vol. 1, no. 2, p. 293, 2023, Accessed: Jul. 27, 2025. [Online]. Available: https://ejournal.undiksha.ac.id/index.php/IJSSB/article/view/21056
H. T. Wibowo, D. Triyanto, A. Sutojo, U. S. Hazairin Jalan Ahmad Yani No, and K. Bengkulu, “Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) 2.0 di Desa Guru Agung 1 Kecamatan Kaur Utara Kabupaten Kaur,” vol. 2, 2020, Accessed: Jul. 27, 2025. [Online]. Available: https://devjurnal.amikom.ac.id/index.php/jspg/article/view/416
R. Lodan, M. N. Dince, and W. M. Y. Jaeng, “Implementasi dan Evaluasi Penggunaan Aplikasi Siskeudes dalam Upaya Peningkatan Akuntabilitas Keuangan Desa Riit,” vol. 2, 2023, Accessed: Jul. 27, 2025. [Online]. Available: https://jurnal.nusanipa.ac.id/index.php/accounting/article/view/162
A. Bobihu, F. P. Tui, R. Tohopi, J. Abdussamad, and Y. Noho, “Implementasi Sistem Keuangan Desa (Siskeudes) di Kecamatan Bonepantai (Studi Kasus di Desa Tamboo Kecamatan Bonepantai Kabupaten Bone Bolango),” vol. 2, p. 2, 2022, [Online]. Available: http://www.bpkp.go.id/,
Sulistyowati, N. C. Y, and E. Fitriyah, “Implementasi Sistem Keuangan Desa (Siskeudes) Studi Kasus pada Desa Besuki Kecamatan Besuki Kabupaten Situbondo,” International Journal of Social Science and Business, vol. 3, no. 3, pp. 299–305, 2019, [Online]. Available: https://ejournal.undiksha.ac.id/index.php/IJSSB/index
R. Maharani Entengo, Mahdalena, and A. Lukum, “Pengaruh Implementasi Siskeudes terhadap Kualitas Laporan Keuangan Desa dengan Kompetensi SDM sebagai Variabel Moderasi,” Jurnal Mirai Management, vol. 8, no. 2, pp. 28–36, 2023, Accessed: Jul. 27, 2025. [Online]. Available: https://www.journal.stieamkop.ac.id/index.php/mirai/article/view/4490
D. Firanidia, “Analisis Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) Pada Kinerja Pemerintah Desa dalam Menyusun Laporan Keuangan Desa (Studi Kasus di Kantor Pemerintah Desa Karangrejo Kecamatan Wungu Kabupaten Madiun),” 2021. Accessed: Jul. 27, 2025. [Online]. Available: https://jurnal.kemendagri.go.id/index.php/mp/article/view/1576
E. P. P. Purba, Y. S. J. Nasution, and Rahmi Syahriza, “The Impact of Implementing a Rural Financial Information System, Clarity of Budget Targets and Internal Control on Accountability for Operational Performance of Village Funds in Labuan Batu Regency,” Jurnal Manajemen Bisnis, vol. 11, no. 2, pp. 713–729, Jul. 2024, doi: 10.33096/jmb.v11i2.805.
A. Susano and M. Rachmawati, “Transparansi Dan Akuntabilitas Keuangan Desa Melalui Sistem Keuangan Desa (Siskeudes),” Universitas Ngudi Waluyo Jl. Diponegoro No, vol. 12, no. 1, p. 50512, 2024.
A. M. Subhan, H. Djufri, Sugiarto, Z. Faisa, and M. T. Iqbaal, “Evaluasi Pengaruh Perubahan Tata Guna Lahan Kota Belopa Terhadap Kebutuhan Air Irigasi D.I Bajo,” vol. 9, p. 1, 2023.
W. H. Delone and E. R. Mclean, “The DeLone and McLean Model of Information Systems Success: A Ten-Year Update,” Information Systems Research, Journal of Management Information Systems, vol. 19, no. 4, pp. 9–30, 2003, Accessed: Jul. 27, 2025. [Online]. Available: https://www.tandfonline.com/doi/abs/10.1080/07421222.2003.11045748
E. P. P. Purba, Y. S. J. Nasution, and Rahmi Syahriza, “The Impact of Implementing a Rural Financial Information System, Clarity of Budget Targets and Internal Control on Accountability for Operational Performance of Village Funds in Labuan Batu Regency,” Jurnal Manajemen Bisnis, vol. 11, no. 2, pp. 713–729, Jul. 2024, doi: 10.33096/jmb.v11i2.805.
A. Ningsih, S. Nurhaliza, and E. Priyanti, “Implementasi Sistem Keuangan Desa Dalam Transparansi Pengelolaan Alokasi Dana Desa Di Desa Bulak Kabupaten Indramayu,” Journal of Government Science (GovSci) : Jurnal Ilmu Pemerintahan, vol. 3, no. 1, pp. 1–21, Apr. 2022, doi: 10.54144/govsci.v3i1.14.
A. Susano and M. Rachmawati, “Transparansi dan Akuntabilitas Keuangan Desa melalui Sistem Keuangan Desa (Siskeudes),” Universitas Ngudi Waluyo Jl. Diponegoro No, vol. 12, no. 1, p. 50512, 2024, Accessed: Jul. 27, 2025. [Online]. Available: https://ejournal.uby.ac.id/index.php/ekobis/article/view/1382
Maryam, K. Sellang, and Erfina, “Pengaruh Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) terhadap Kualitas Laporan Keuangan Desa di Kecamatan Maiwa,” vol. 9, p. 3, 2021, Accessed: Jul. 27, 2025. [Online]. Available: https://jurnal.umsrappang.ac.id/jia/article/view/559
D. Nadaa and E. Priyanti, “Inovasi Digital dalam Pelaksanaan Penggunaan Aplikasi SISKEUDES,” Matra Pembaruan, vol. 7, no. 1, pp. 61–73, May 2023, doi: 10.21787/mp.7.1.2023.61-73.
A. Budi Astuti, O. Anggraini, and R. Kusumawiranti, “Implementasi Pengelolaan Keuangan Desa berbasis Siskeudes di Desa Srimulyo Kecamatan Piyungan Kabupaten Bantul,” 2022.
A. Arianto and A. Kahpi, “Efektivitas Aplikasi Sistem Keuangan Desa (SISKEUDES),” 2020. Accessed: Jul. 27, 2025. [Online]. Available: https://tes-ojs.uin-alauddin.ac.id/index.php/aldev/article/view/15384
A. Atirah, Fitriana, and Syamsul, “Implementasi Sistem Keuangan Desa (Siskeudes) dalam Mewujudkan Prinsip Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa (Studi Pada Desa Tinggede, Kecamatan Marawola, Kabupaten Sigi, Provinsi Sulawesi Tengah),” Jurnal Kolaboratif Sains, vol. 8, no. 3, pp. 1622–1629, 2025, doi: 10.56338/jks.v8i3.7214.
M. Ayu Rahmawati, A. Krisnawati, S. Nadzah, N. Putri Widianti, and H. Ar-Rasyid Utomo, “Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) sebagai Upaya Peningkatan Akuntabilitas Keuangan Desa di Desa Tebel Kecamatan Gedangan Kabupaten Sidoarjo,” Sustainable Jurnal Akuntansi, vol. 4, no. 2, 2024, [Online]. Available: http://journal.um-surabaya.ac.id/index.php/sustainable/indexhttp://dx.doi.org/10.30651
F. Riani, R. Kalalinggi, and R. Anggraeiny, “Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) pada Pemerintahan Desa Karya Bhakti Kecamatan Muara Wahau Kabupaten Kutai Timur,” vol. 7, no. 4, pp. 448–457, 2019, Accessed: Jul. 27, 2025. [Online]. Available: https://ejournal.pin.or.id/site/wp-content/uploads/2019/12/pin_fani%20(12-23-19-01-26-45).pdf
R. Amelia, I. Malik, and S. Rahim, “Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) di Kantor Desa Moncobalang Kecamatan Barombong Kabupaten Gowa,” vol. 2, p. 4, 2021, [Online]. Available: https://journal.unismuh.ac.id/index.php/kimap/index
S. Rejeki, B. Al Amin, D. S. Perbawa, and R. Oktiyani, “Implementasi Sistem Keuangan Desa (SISKEUDES) dalam Pengelolaan Dana Desa di Kelurahan Banjarsari Solo,” vol. 7, no. 2, pp. 120–124, 2023, [Online]. Available: http://e-journal.stie-aub.ac.id
Amelda, Sihabudin, and R. Fauzi, “Implementasi Sistem Keuangan Desa (SISKEUDES) dalam Meningkatkan Efektivitas Pengelolaan Keuangan Desa di Desa Telukbuyung Kabupaten Karawang,” Jurnal Indonesia : Manajemen Informatika dan Komunikasi, vol. 5, no. 1, pp. 127–135, Jan. 2024, doi: 10.35870/jimik.v5i1.438.
B. F. Auliantari, E. Indriani, and Y. Mariadi, “Implementasi Pengelolaan Dana Desa Menggunakan Aplikasi Siskeudes di Desa Jatisela,” 2022. Accessed: Jul. 27, 2025. [Online]. Available: https://jurnal.fe.unram.ac.id/index.php/risma/article/view/255
D. Marulitua Situmorang, V. Rini Hapsari, and O. Marpaung, “Analisis Penggunaan Sistem Keuangan Desa di Daerah 3T,” vol. 2, no. 2, 2021, Accessed: Jul. 27, 2025. [Online]. Available: https://osf.io/preprints/5sgpf/
K. Rizki Ramadhan and E. Priyanti, “Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) di Desa Telukjambe Kecamatan Telukjambe Timur Kabupaten Karawang,” Jurnal Ilmu Sosial dan Pendidikan (JISIP), vol. 6, no. 3, pp. 2598–9944, 2022, doi: 10.36312/jisip.v6i3.3572/http.
C. Lukito, “Implementasi Sistem Keuangan Desa (Siskeudes) di Desa Sumberbendo Kecamatan Bubulan Kabupaten Bojonegoro,” 2018, Accessed: Jul. 27, 2025. [Online]. Available: https://ejournalunigoro.com/sites/default/files/6.%20Cahyo.pdf
S. Petter, W. DeLone, and E. McLean, “Measuring information systems success: Models, dimensions, measures, and interrelationships,” European Journal of Information Systems, vol. 17, no. 3, pp. 236–263, 2008, doi: 10.1057/ejis.2008.15.
Copyright (c) 2025 Silda Labibi, Hendra Sukmana
This work is licensed under a Creative Commons Attribution 4.0 International License.
