Application of the Village Financial Accounting System in Order to Realize Village Government Accountability and Transparency of APBDes Accountability to the Village Government of Kepunten Tulangan Sidoarjo
Penerapan Sistem Akuntansi Keuangan Desa Demi Mewujudkan Akuntabilitas Pemerintah Desa dan Transparansi Pertanggungjawaban APBDes pada Pemerintah Desa Kepunten Tulangan Sidoarjo
DOI:
https://doi.org/10.21070/ups.4549Keywords:
village financial system, village government accountability, transparency of APBDes accountabilityAbstract
The government created Law no. 6 of 2014 concerning Villages, this Law explains the obligation to carry out village government responsibilities (Accountability). To realize this responsibility, BPKP created a Village Financial System application (SISKEUDES) as a tool for managing village finances to realize village accountability and transparency. This research aims to find out how to implement the village financial accounting system in order to realize village government accountability and transparency of APBDes accountability in the Kepunten Tulangan Sidoarjo Village government. This research method uses qualitative research methods. The results of this research show that by implementing SISKEUDES, Kepunten Village can realize village government accountability and transparency of APBDes accountability. This Village Financial System is also very helpful in managing village financial reports and can help financial reporting to be timely.
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