EVALUASI PENGGUNAAN APLIKASI SISKEUDES DALAM UPAYA PENINGKATAN KUALITAS AKUNTABILITAS KEUANGAN DESA

(Studi Kasus Pada Desa Mattunru-Tunrue Kec.Cempa Kab. Pinrang)

Abstract

The method used is a qualitative research method. This study aims to determine how the evolution of the use of the Village Financial System Application in Mattunru- Tunrue Village and the quality of village financial accountability after the application of the Village Financial System Application. Data collection techniques used are observation, interviews, documentation, literature study, internet searching. This study uses the term informant, namely village employees who understand and are directly involved in the process of using the Village Financial System Application and the people of Mattunru- Tunrue Village who feel the benefits of implementing the application. The data analysis techniques used were data reduction, data presentation, and data conclusion. From the results of the evolution of the use of the village financial system application in Mattunru- Tunrue Village, it is known that Mattunru- Tunrue Village regularly updates the village financial system application version every year, this is done so that the village can use existing and improved features or the latest features of the application to support the creation financial reports. Then for the quality of financial accountability in Mattunru- Tunrue Village, after the implementation of the Village Financial System Application, it was found that there had been an increase due to the implementation of the principles of village financial management and balanced with compliance with applicable regulations when managing existing funds.