Village Fund Accountability: The Roles of Siskeudes and Internal Control
Article Sidebar
Main Article Content
Abstract
Accountability in village fund management is essential for ensuring transparent, compliant, and responsible use of public resources. However, the effectiveness of financial information systems and internal control mechanisms in supporting accountability may vary across local government contexts. This study aimed to analyze the effects of the Village Financial System (SISKEUDES) and the Government Internal Control System (SPIP) on Village Fund management accountability in Camba District, Maros Regency. A quantitative survey design was employed, with data collected through questionnaires distributed to village officials involved in village financial management. Respondents were selected using purposive sampling, and the data were analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that the implementation of SISKEUDES had no statistically significant effect on Village Fund management accountability, whereas SPIP had a positive and statistically significant effect. Simultaneously, SISKEUDES and SPIP had a significant effect on accountability. These findings highlight the importance of effective internal control in strengthening accountability in village financial governance. They also indicate that the implementation of SISKEUDES requires further optimization to ensure that its use contributes more effectively to accountable financial management. This study provides practical insights for village governments into strengthening internal control mechanisms and improving the utilization of financial information systems to support transparent, compliant, and accountable Village Fund management.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Arfiansyah, M. A. (2020). Pengaruh sistem keuangan desa dan sistem pengendalian intern pemerintah terhadap akuntabilitas pengelolaan dana desa. JIFA (Journal of Islamic Finance and Accounting), 3(1), 67–82. https://doi.org/10.22515/jifa.v3i1.2369
Aziiz, M. N., & Prastiti, S. D. (2019). Faktor-faktor yang mempengaruhi akuntabilitas dana desa. Jurnal Akuntansi dan Keuangan Publik, 14(2), 335–350.
Ermayani, I., Hifni, S., & Sarwani, S. (2024). Pengaruh Sistem Keuangan Desa (SISKEUDES), Sistem Pengendalian Internal Pemerintah, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan Dana Desa di Kabupaten Tapin. Jurnal Akuntansi Kontemporer, 16(1), 45–62.
Fauziah, N., & Hermawan, S. (2022). Implementation of the village financial system (Siskeudes) to improve village financial management accountability: Implementasi Sistem Keuangan Desa (Siskeudes) untuk meningkatkan akuntabilitas pengelolaan keuangan desa. Indonesian Journal of Cultural and Community Development, 13. https://doi.org/10.21070/ijccd.v13i0.788
Husain, S. P., Seber, I. S., & Monoarfa, V. (2023). Pengaruh Sistem Pengendalian Internal terhadap akuntabilitas pengelolaan Dana Desa. Jurnal Ilmu Administrasi Publik, 11(3), 210–225.
Khoirudin, K., Sasongko, N., & Witono, B. (2024). Key drivers of village fund management accountability: Insights from Sukoharjo district. JIFA (Journal of Islamic Finance and Accounting), 7(1), 13–23. https://doi.org/10.22515/jifa.v7i1.9736
Kristini, N. L., Widyastuti, T., & Hartono, B. (2020). Akuntabilitas pengelolaan Dana Desa: Tinjauan konseptual dan empiris. Jurnal Akuntansi Sektor Publik, 17(2), 155–170.
Mardiasmo. (2009). Akuntansi sektor publik. Andi.
Mega, K. N., Kalangi, L., & Kapojos, P. M. (2022). Pengaruh sistem keuangan desa (SISKEUDES) terhadap akuntabilitas pengelolaan keuangan desa pada Kabupaten Bolaang Mongondow Timur. Going Concern: Jurnal Riset Akuntansi, 17(3), 150–161. https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/43517
Mutmainnah, N., & Pramuka, B. A. (2017). Penerapan sistem keuangan desa (SISKEUDES) dalam mewujudkan akuntabilitas pengelolaan keuangan desa. Jurnal Ekonomi, Bisnis, dan Akuntansi, 19(1). https://doi.org/10.32424/jeba.v19i1.848
Republik Indonesia. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Internal Pemerintah. Lembaran Negara Republik Indonesia Tahun 2008 Nomor 127.
Republik Indonesia. (2018). Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa. Kementerian Dalam Negeri Republik Indonesia.
Safira, S., Sam, I., & Erwati, M. (2025). The influence of SISKEUDES, internal control system on village fund accountability in Danau Kerinci Barat District, Kerinci Regency, Jambi Province. Jurnal Cakrawala Akuntansi, 17(1), 112–131. https://doi.org/10.22437/jca.v17i1.47170
Silooy, J., Talla, F., & Simanjuntak, R. (2025). Sistem Pengendalian Internal Pemerintah (SPIP) dan akuntabilitas keuangan desa: Tinjauan literatur. Jurnal Ekonomi dan Kebijakan Publik, 12(1), 55–70.
Susano, B., & Rachmawati, W. C. (2024). Efektivitas penggunaan SISKEUDES dalam meningkatkan transparansi dan akuntabilitas keuangan desa. Jurnal Ilmu Pemerintahan, 19(2), 112–128.