Effectiveness of Using Village Financial Management System in Minahasa Regency

Сажетак

The implementation of Law Number 6 of 2014 concerning Villages and its implementing regulations has mandated village governments to be more independent in managing government and various natural resources owned, including the management of village finances and assets. In terms of village finances, village governments are required to prepare reports on the realization of implementation and accountability reports on the realization of the implementation of the village revenue and expenditure budget. The Village Financial System Application (SISKEUDES) is designed in an integrated manner using simple and user-friendly features so that users can easily operate it. The Siskeudes application aims to ensure that village financial management, especially those sourced from village funds, can be managed cleanly and transparently. However, various problems have arisen along with the changes in the instrument. Problems with the quality of human resources, facilities and infrastructure, and policies that are not well understood by implementers in the field. The purpose of this study was to analyze the Effectiveness of Using the Village Financial Management System (SISKEUDES) in Rumbia Village and Kaayuran Bawah Village, South Langowan District, Telap Village, Eris District, Lolah Village and West Lemoh Village, Tombariri District, Minahasa Regency. This study uses a qualitative research method. Data sources are obtained from primary data, namely interviews and secondary data, namely supporting data in the field such as literature and documents. The results of the study indicate that the effectiveness of the use of the Siskeudes application in Minahasa Regency, reviewed from the Structural Aspect, appears to be running effectively, Reviewed from the Process Aspect. The effectiveness of the use of the Siskeudes application in Minahasa Regency is not balanced between villages, some villages experience a good and smooth process and From the Result Aspect, it can be seen that the Siskeudes application is very helpful for villages to manage village finances whose value is considered very large.