TANTANGAN DALAM PENERAPAN SISTEM AKUNTANSI PENGELOLAAN DANA DESA (PENDEKATAN STUDI KASUS)

ABSTRACT
This study was carried out with the aim of identifying problems in the implementation of the Village Financial System, a village fund management system that has been automated. SISKEUDES is expected to increase the speed and efficiency of reporting village funds compared to manual methods. This research was carried out in Lilimori Village, Bulutaba District, Pasangkayu Regency, using the case study method and data collection techniques through observation and interviews. This data analysis highlights the main problems in the implementation of SISKEUDES, which involve the stability and availability of resources, especially electricity and internet networks. This instability hampers the process of inputting data online which has a negative impact on village fund reporting. These findings indicate the need for special attention to the supporting infrastructure for the application of village financial management systems in order to achieve the desired accountability goals. The results of this study have the implication that policy makers need to prioritize the development of infrastructure that supports SISKEUDES, especially in ensuring the availability of electricity and a stable internet network. Therefore, policy recommendations include efforts to improve technological infrastructure at the village level to ensure the full success of the Village Financial System. The successful implementation of SISKEUDES is not only about speed of reporting, but also about achieving accountability goals in managing village funds effectively. Therefore, strategic steps taken by policy makers must include improving information technology infrastructure at the village level to ensure the sustainability and optimization of the automated village financial management system.
Keywords :Accounting information system, village funds.