The Influence of the Village Financial System (Siskeudes) on Village Financial Accountability and Transparency

Authors

  • Ema Mauliani Accounting Study Program, Panca Budi Development University, Medan Author
  • Jhon Fernades Hutagalung Accounting Study Program, Panca Budi Development University, Medan Author
  • Galih Supraja Accounting Study Program, Panca Budi Development University, Medan Author

DOI:

https://doi.org/10.55927/fv4ww648

Keywords:

Village Financial System, Siskeudes, Accountability, Transparency, Village Finance

Abstract

Accountable and transparent village financial management is a crucial aspect in realizing good village governance. This study aims to analyze the influence of the Village Financial System (Siskeudes) on the accountability and transparency of village financial management. The method used is a literature study with a qualitative descriptive approach through a review of journals, books, and related regulations. The results show that the implementation of Siskeudes improves the accountability and transparency of village financial management through more systematic transaction recording, the preparation of more accurate financial reports, and ease of monitoring and evaluating the use of village funds. However, its implementation still faces obstacles such as limited apparatus competency, technical training, and inadequate information technology infrastructure

References

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Financial and Development Supervisory Agency (BPKP). (2023). Village Financial System (Siskeudes) Guidelines. Jakarta: BPKP.

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Prasetyo, D. (2021). Factors Influencing the Implementation of the Village Financial System. Journal of Public Administration, 8(1), 55–67.

Rahmawati, N. (2023). Implementation of the Village Financial System in Improving Village Financial Transparency and Accountability. Journal of Accounting Science, 12(1), 88–99.

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Republic of Indonesia. (2014). Law Number 6 of 2014 concerning Villages.

Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management.https://doi.org/10.46576/jbn.v7i2.4850

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Published

2026-06-24

Issue

Vol. 4 No. 6 (2026): June 2026

Section

Articles

License

Copyright (c) 2026 Ema Mauliani, Jhon Fernades Hutagalung, Galih Supraja (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.