EVALUASI KRITIS PENGGUNAAN APLIKASI MANAJEMEN KEUANGAN DESA (PENDEKATAN STUDI KASUS)

CRITICAL EVALUATION OF THE USE OF VILLAGE FINANCIAL MANAGEMENT APPLICATIONS (CASE STUDY APPROACH)

Wahyuni,1 Haryono Pasang Kamase2
1 Public Sector Accounting, Tadulako University, Jl. Soekarno Hatta No. 9, Tondo, Kec. Matikulore, Kota Palu, Sulawesi Tengah 94148, wahyuniu460@gmail.com
2 Public Sector Accounting, Tadulako University, Jl. Soekarno Hatta No. 9, Tondo, Kec. Matikulore, Kota Palu, Sulawesi Tengah 94148, haryonop.kamase19@gmail.com

ABSTRACT
This study aims to critically evaluate the use of a village financial management application. The application is called SISKEUDES. The critical evaluation was conducted through an exploration of the advantages and disadvantages of the application. The exploration used a case study strategy to analyse data obtained through in-depth interviews and observations, which concentrated on the implementation of the SISKEUDES application in Lilimori Village, Bulutaba Sub-district, Pasangkayu District. Informants involved in this study included the Village Head, Village Secretary, and Head of Finance. In this study, not all village officials were familiar with the application. So the researcher has limited informants. Nevertheless, the results of this study show that SISIKEUDES has a crucial role in managing and monitoring finances in Lilimori Village, particularly in improving financial planning, implementation and reporting. The crucial role is the application's advantage in village financial management, including operational efficiency, transparency and oversight. Unfortunately, over time, problems have emerged that require in-depth evaluation. These are weaknesses of the implementation, such as infrastructure challenges. As such, this study highlights the need for decision-makers to make continuous efforts to overcome these barriers, for example through regular evaluations to ensure relevance, usefulness, and support for village economic and financial development. The problem-solving approach in Lilimori Village is expected to maximise the potential of the application while overcoming implementation constraints, as well as serve as a comparison to similar constraints in other villages in Indonesia.
Keywords: Critical evaluation, Village Finance, Financial Application.