PENERAPAN SISTEM KEUANGAN DESA BERBASIS ONLINE (STUDI KASUS PENGELOLAAN KEUANGAN DESA MURA KECAMATAN BRANG ENE KABUPATEN SUMBAWA BARAT)

Abstract

The village is given the authority to regulate and manage its government in accordance with the village
authority and the rights of origin of local customs. In regulating village financial management, the Financial
and Development Supervisory Agency (BPKP) launched the Village Financial System (Siskeudes) which
was later developed by the West Sumbawa Regency Government based on online.
This study aims to determine the application of Online -based Village Financial System in the financial
management of Mura village, Brang Ene District, West Sumbawa Regency. The method used in this study
is qualitative with a descriptive approach. Data sources used are primary data obtained through direct
interviews and secondary data obtained from input and output data of the Village Financial System
(Siskeudes).
The results of this study show that the implementation of the Online Village Financial System in Mura village
is running well and the implementation of the online Village Financial System is very helpful in improving
the Accountability of Financial Management in the Village. This is evidenced in the village financial
management starting from planning, implementation, administration and reporting and accountability has
been done through the online -based village financial system and all stages of village financial management
have been implemented in accordance with applicable rules.