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Edunity
Volume 3 Number 7 July 2024
p- ISSN 2963-3648- e-ISSN 2964-8653
IMPLEMENTATION OF THE VILLAGE FINANCIAL SYSTEM
(Siskeudes) IN BANDARJO VILLAGE
Aswin Fitriansyah
1
, Mohamad Halilintar
2
Universitas Borobudur, indonesia
Email: aswin.fitriansyah@gmail.com
1
, mohamad_halilintar@borobudur.ac.id
2
ABSTRACT
This study aims to analyze the Implementation of the Village Financial System (SISKEUDES)
on the government organization in Bandarjo Village, West Ungaran District, Semarang
Regency. This research uses a qualitative research approach with primary data, namely
interviews and secondary data. The informants are the village head, village secretary, and
head of village government affairs. The results of the study show that: (1) The implementation
of the Village Financial System in Suwaan Village has been running well (2) The procedures
for utilizing SISKEUDES are carried out in 4 stages: Planning, Implementation,
Administration, and Reporting (3) The Village Financial System has provided a positive
influence on the performance of each employee. Therefore, the Village Financial System plays
an important role in the village government directly impacted by village employees. This is
in line with the purpose of implementing the Village Financing System, which is to assist the
work of village employees.
Keywords: Village Monetary System; Bandarjo Village; Implementation
Introduction
Villages are the smallest units in a country's organizational hierarchy. In contrast to
cities, villages consist of several small components that together drive the growth of a
country's governing body. Villages are given the ability to manage their funds and build
governance for greater village development as regional development progresses. Each hamlet
has the autonomy to prepare its financial reports. The village government will prepare a
financial report containing data that can be used as a reference in preparing next year's budget
(Hasliani & Yusuf, 2021).
With the enactment of Law Number 6 of 2014 concerning Villages (Undang-undang
(UU) No. 6 Tahun 2014, n.d.), As stated in Article 1 of the Community Law, the community
must carry out development for the progress of society. Apart from that, the law on villages
has also been passed, and village governments are expected to be able to implement greater
autonomy in upholding good governance, and managing all community potential, including
natural resources (SDA), assets, and money. You must pay attention to the following concepts
when handling village finances: accountability, transparency, involvement, and order and
discipline in the budget. To help villages manage their full potential and improve the level of
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social and economic welfare, the central government gives them great power and funding
(Karmawan, 2017).
In the context of implementing village financial management by the village government,
regulations were then issued, namely Permendagri number 20 of 2018 concerning Village
Financial Management (PERMENDAGRI No. 20 Tahun 2018, n.d.). Considering the
increasing amount of budget allocated by the central government to villages, and with a
significant sum, there is a need for proper management of village funds. Therefore, to regulate
the management of village funds, the Ministry of Finance issued regulations, namely Minister
of Finance Regulation Number 93 of 2015 concerning Procedures for the Allocation,
Distribution, Utilization, Monitoring, and Evaluation of Village Funds (RI, n.d.), This
regulation aims to ensure that the village budget allocated by the central government reaches
its intended targets and is managed from allocation to evaluation.
In 2017, the government provided Village Funds assistance to 74,954 villages in
Indonesia totaling 60 trillion, distributed in two stages: stage I, allocated in March and
disbursed up to 60% by July of the current year, and stage II in August for 40% (Source:
Kompas, July 5, 2018). Such a large budget makes village funds highly susceptible to
corruption (Norliani, Harahap, & Suriyani, 2020). Based on data from Indonesia Corruption
Watch (ICW) regarding corruption practices in village financial management from 2015 to
2017, there were 154 cases of village fund corruption resulting in losses of 47.56 billion rupiah.
In 2015, there were 17 corruption cases with losses of 9.12 billion rupiahs, in 2016, there were
41 cases with losses of 8.33 billion rupiahs, while in 2017, there were 96 cases with total losses
of 30.11 billion rupiahs (Source: Kompas, November 21, 2018). These findings indicate a
proportional increase in corruption cases involving village funds between 2015 and 2017.
Therefore, to ensure that these funds are effectively distributed for village development and
welfare, a village financial management system is needed (Puspasari & Purnama, 2018).
We need to consider the following concepts when dealing with village finances:
accountability, transparency, participation, and budget discipline. The Financial and
Development Supervisory Agency (BPKP) and the Directorate General of Village
Development of the Ministry of Home Affairs collaborate to develop an application known as
the Village Financial System (Siskeudes) to realize a clean, transparent, accountable, effective,
and efficient village financial management system. As stated in Nawacita, the Siskeudes
application was developed to implement a major government initiative. Based on inputs from
the Commission, the Village Financial System application was developed (Lukito, 2018).
Villages implement a program called the Village Financial System (Siskeudes) to
manage, budget, and report their finances. The village financial system (Siskeudes) generates
various necessary reports automatically, aiding in data collection, saving money and time,
and reducing the likelihood of fraud and errors. In addition to being web-based, the village
financial system is also made available offline, manually, considering the current community
resource capacity and various conditions in each area. Ministry of Home Affairs Regulation
Number 20 of 2018 regarding Village Financial Management is referred to as the "village
financial system" (Siskeudes) (PERMENDAGRI No. 20 Tahun 2018, n.d.).
It is expected that the implementation of the village financial system (Siskeudes) will
assist village governments in managing their received revenue sources. Village officials can
create documentation and village accountability reports with just one entry. District-level
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governments can also utilize the village financial system (Siskeudes) to integrate village
budget plans (APBDes) with the actual realization of village budget plans made by each
village.
Before the village financial system (Siskeudes) was introduced, communities manually
used MS Excel in non-standard formats to create financial reports, budgets, and
administrative records. Therefore, it was difficult for district governments to evaluate village
budget plans in village financial reports. Hence, through the village financial system
(Siskeudes), village funds can be managed effectively.
Efficient and relevant data on financial transactions and all economic activities
conducted by reporting bodies are produced to offer financial reports. For the national
finances to function properly, adjustments are necessary in several areas besides national
finance. The accounting process generates financial information available to various parties
for their purposes, making it a significant change in governmental accounting. Effective
village financial management is essential to prevent mismanagement in budget management
processes. The Financial and Development Supervisory Agency (BPKP) has developed an
application aimed at improving the quality of village financial management to assist village
governments in managing their finances. The Village Financial System (SISKEUDES)
application is the one referred to. With the establishment of SISKEUDES, the government
hopes to assist village governments in becoming more self-sufficient in managing village
finances more effectively and efficiently, as well as enhancing financial transparency and
accountability in villages. The establishment of SISKEUDES is expected to enhance the
autonomy of village governments and motivate them to more diligently manage natural
resources and other governance aspects. BPKP released this application in 2016, and villages
have begun using it. Starting in 2016, there were certainly many challenges faced in its
implementation and how village governments prepared for the use of this application.
Considering the crucial role of the village financial system (Siskeudes) in villages for the
future, researchers are interested in researching "The Role of the Village Financial System
(Siskeudes) on the Performance of Village Governments (A Case Study in Bandarjo Village,
West Ungaran District, Semarang Regency)."
Research Method
The research is a qualitative descriptive study that provides explanations or descriptions
of the analysis of the role of the village financial system (Siskeudes) on the performance of
village governments. According to Gunawan, qualitative research is a method used to
uncover issues in the functioning of government, private, community, youth, women, sports,
arts, and cultural organizations, which can then be used to formulate policies for
implementation to achieve collective welfare (Gunawan, 2022).
The Bandarjo Village Office, West Ungaran District, Semarang Regency will be the
location for this research. The village financial system (Siskeudes) has been successfully
implemented in Bandarjo Village for the last nine months, which is why this place was chosen.
Apart from that, employees in Kaba-Kaba Village who specifically implement the village
financial system (Siskeudes) can implement the system well and smoothly even though they
have a relatively low level of education. The implementation of the system in Bandarjo Village
also experienced an increase in performance (Purnama & Azizah, 2019).
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The researchers determined the informants in this study using the purposive sampling
method (Sugiyono Prof, 2011). Purposive sampling is a sampling technique with certain
considerations (Sugiyono, 2013). The informants appointed met the criteria, namely village
employees who understand the village financial system (Siskeudes) and experience the
benefits of its implementation. The appointed informants are the Village Head, Siskeudes
Operator, Village Secretary, Village Treasurer, Village Subdistrict Head (Kasi desa), and
Village Administration Officer (Kaur Desa).
Interviews with relevant parties were conducted to obtain data. In-depth interview
methods were used to interview the appointed informants. Interview guidelines containing
key concepts related to the researched subject were created to facilitate focused and in-depth
interviews. Data from the interviews were documented using writing tools and a tape
recorder.
Observation is defined as a process of systematically observing, examining, and
recording behavior for a specific purpose (Sulistyowati & Fitriyah, 2019). In this type of
observation, the researcher makes observations without using observation guidelines, so that
the researcher develops his observations based on developments that occur in the field.
Data validity is to see the degree of truth or trust in the research results by using certain
standards. According to Patton and Moleong, four criteria are used to maintain data validity,
namely: Trust (Credibility / Internal Validity), Transferability (External Validity),
Dependability (Dependability / Reliability), and Certainty (Confirmability / Objectivity).
Result And Discussion
Village Financial Management
The Siskeudes application is developed to enhance the quality of village financial
management, with the process of village financial management including: first, Planning and
Budgeting, which covers the alignment of the Village Medium-Term Development Plan
(RPJMdes) containing the village head's vision and mission, the direction of village
development policy, and activity plans covering the fields of village governance, village
development implementation, village community development, and village community
empowerment; Village Revenue and Expenditure Budget (APBdes), which is the annual
financial plan of the village government, discussed and approved jointly by the village
government and the Village Consultative Body (BPD) and enshrined in the Village
Regulation. The Village Government Work Plan (RKPDes) is an extension of RPJMdes for a
period of 1 (one) year. Second, implementation and administration, including tax
requirements, bookkeeping administration, and revenue and expenditure administration.
Third, Accountability and Reporting, which includes the report on village budget realization
by funding sources, the report on the realization of the first-semester APBDes
implementation, the report of the realization of the second-semester APBDes implementation,
and the report on the realization of the APBDes implementation for the fiscal year.
According to Herlianto (2017), village finances can be defined as public goods needed
to fund all village needs and activities. Village finances are closely related to the community,
government, and development. According to Herlianto, there are several important principles
to consider in managing village finances. First, village communities must be involved in
financial management, meaning that village communities must be informed about it and
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involved in the planning of the Village Revenue and Expenditure Budget (APBDes) related to
the village budget (Herlianto, 2017). Secondly, in the public sector, village finances should be
used to develop strong human resource skills for village officials and to pay the salaries of
officials. Thirdly, the social sector needs to receive sufficient funding and be prioritized in
terms of programs and local activities mandated by law.
From a management perspective, village finances are almost the same as federal,
provincial, and local government finances. The quantity and capacity of village officials in
handling financial management are still limited; therefore, village financial management
needs to be simplified without sacrificing the values of accountability and transparency. In
managing village finances, it is also crucial to assess the possibility of administrative errors or
substantive errors, which can cause legal issues due to the inability of the village head and
officials to oversee, report, and hold village officials accountable for village finances. The
success of development in a village is the result of well-managed village finances.
Some components of activities that form village financial management are planning,
implementation, reporting, and financial accountability. Time limits and regulations that need
to be complied with are established as a result of this process. Village programs can involve
community involvement at all stages of planning by maximizing village discussions. Actions
for managing and mobilizing funds and human resources to implement village projects are
related to the implementation stage of the program. Village officials are specifically
responsible for tracking administrative activities. Accountability and reporting are completed
on a semester, annual, and periodic basis. The next, monitoring and evaluation objectives are
to determine whether the plan has been followed, whether the results have been achieved,
and to develop improvements for the following year.
Both village and regional governments rely heavily on financial management. It allows
local and regional governments to fulfill their responsibilities as responsible citizens by
regulating, allocating, and using financial resources efficiently and effectively. Budgeting,
accounting, financial reporting, and auditing are the four fundamental pillars of public sector
financial management, according to Venkateswaran (Farvacque-Vitkovic & Kopanyi, 2014).
A local government's annual financial plan or budget outlines how the plan will be
supported and sets operational goals. The budgeting process is critical to determining which
expenditures should be prioritized and what resources are needed to execute planned
expenditures. The objectives of the budgeting process, the elements of budget success, the
processes within the budgeting process, and the connection between the budget and other
areas of the public sector financial management process can all be better understood through
budgeting assistance.
Several important things in the budgeting process are:
a. Budget Preparation. There are several steps in the budgeting process including the budget
cycle, budget formulation, budget estimation, budget approval, and supplementary
budgeting to help the government maintain financial discipline and accountability.
b. Participatory Budgeting. Participatory budgeting is a democratic process where
individuals or members of the community are directly involved in decisions on how to
spend and determine priorities to be implemented from the budget managed by the
government. Community participation in the budgeting process can be done directly or
through representation.
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c. Budget Monitoring. The success of financial implementation depends heavily on
monitoring, supervision, and control carried out by the government aimed at identifying
weaknesses in financial implementation and making immediate decisions.
Accounting serves as the basis for documenting, classifying, and organizing financial
information systematically. The accounting system is used to provide comprehensive, timely,
and accurate information related to government financial management. Accounting is based
on several basic principles:
a. Business entity principle. This principle requires that each organizational program be held
accountable separately and clearly, then requires local governments to separately account
for each controllable entity.
b. Objectivity principle. Information in financial reports must be supported by evidence to
ensure that financial reports are useful and reliable.
c. Cost principle. Information in financial reports is based on costs incurred and consistent
with the principle of objectivity.
d. Going concern principle. In this principle, financial statements must be prepared to ensure
that programs continue to operate.
In the public sector, financial reporting strives for accountability and transparency.
Various stakeholders needing information about a business can obtain it from financial
reporting, which offers a comprehensive set of data. Financial reports are the government's
way of sharing information with its constituents regarding financial performance.
According to the Financial Accounting Standards Board (FASB), the qualitative
characteristics required for good financial reporting are:
a. Relevance. In financial reporting, information must be usable in decision-making. Relevant
information is capable of influencing decisions and helps evaluate events of the past,
present, and future.
b. Faithful representation. Financial reporting must reflect economic phenomena that have
occurred or be based on the conformity between facts and information in financial
reporting.
c. Comparability. The quality of information in financial reporting enables the identification
of similarities and differences to serve as a basis for decision-making.
d. Understandability. Financial reporting is made clear and concise for easy learning and
understanding of financial management activities and reports.
e. Materiality. Financial reporting must include all material information, both in nature and
amount, to avoid misrepresentation and make financial reports less useful in decision-
making.
f. Benefits and costs. The benefits of financial reporting information must justify the
availability of costs and their use in financial management.
The auditing process helps ensure that there are no errors, waste, misuse, or
misstatements in financial management and reporting. Auditing in the public sector also helps
ensure that entities carry out financial management by established rules and procedures for
public financial management. Some types of auditing include:
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a. A financial audit is an evaluation oriented towards the accuracy and reliability of financial
data. Financial audits focus on whether the financial statements prepared by the
government reflect the financial condition.
b. A compliance audit focuses on whether the government complies with specific rules and
procedures regarding financial management.
c. A management audit is an evaluation oriented towards the activities and performance of
an organization to achieve its goals.
Village financial management needs to be goal-oriented and demonstrate what happens
when excellent performance is achieved. The interests of the community should be the focus
of village performance, meaning it should be directed towards efficiency and effectiveness.
Effective financial management is also needed to achieve it. According to Mardiasmo (2004),
financial management is an administrative activity that includes budget planning processes,
as well as the storage, use, recording, and supervision of funds entering and leaving the
organization. Then the basis of financial management consists of 3 (three) main principles
specifically.
a. The principle of transparency or openness means fulfilling the living needs of many people,
or that all people can have rights and access to finance to be able to understand the process
of financial management because it concerns people's aspirations and people's desires.
b. The principle of accountability is a form of responsibility to the public, meaning that apart
from knowing the budget, the public also needs to know how accountable for budget
implementation not only has the right to know the budget but also has the right to demand
accountability for the plan or implementation of the budget in the implementation of
activities and can accountable.
c. The principle of value for money, meaning that it must be based on the main principles in
budgeting, namely economics, meaning choosing and using resources in a certain quantity
and quality at a cheaper price. Efficient means that the budget used can have an impact or
provide good results for society. Effective means that the budget used must be by the
targets and objectives for the benefit of society.
Use of the Village Financial System (Siskeudes) in Bandarjo Village
The Village Financial System (Siskeudes) has a one-time input procedure according to
the transactions that occur. This can generate reports and administrative documents that
comply with legal requirements. In the implementation process, the village must decide on
the Modified Budget Plan (RAB) before entering data into the Siskeudes program to match
the information provided in the system. The plan to be used in the upcoming year is the plan
that will be entered into the RAB (Budget Plan).
As stated by Mr. Heri Kiswanto, the Village Secretary, "...if there is Siskeudes, there must
be a prior plan, the RAB must be planned before entering Siskeudes."
This opinion is also reinforced by Mr. Utoyo, the Government Section Head, who stated,
"...In Siskeudes, it is regulated, and there are already provisions for each. When we make the
RAB and then input it into Siskeudes, if it doesn't match what's in Siskeudes, it cannot be
entered. We have to make it accordingly."
The perspectives of these two informants lead to the conclusion that the implementation
of the village financial system (Siskeudes) must be adjusted first to match the existing system
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before being implemented. The system cannot input data if the RAB does not match what is
stored in it. Of course, this can also benefit workers in their workplaces, where they are
expected to follow established guidelines to produce better work. In addition to the RAB,
there are several documents input into the village financial system (Siskeudes), namely
administration documents, receipts, Payment Request Letters (SPP), Tax Deposit Letters
(SSP), budgeting reports (Village Regulation on Village Budget (APBDesa), APBDesa by
funding source), and administration reports (General Cash Book, Bank Book, Tax Book,
Auxiliary Book, and Register). The reports to be input into the system will be prepared by the
assigned employees and divided into their respective fields. After village employees draft
appropriate reports and obtain approval, they will be given to the operator for input into the
system. This statement can also be strengthened by the observation results obtained at the
research site.
The procedure for using the village financial system application (Siskeudes) in Bandarjo
is as follows:
a. Log in to the system using the user ID and password owned by Bandarjo Village.
b. After successfully entering the system, then to enter data, select Entry Data, then select the
menu listed. In data entry, there are 4 menus consisting of planning, budgeting,
administration, and bookkeeping. The following is a display of the village financial system
program (Siskeudes):
c. Planning Menu. Siskeudes Planning is used to enter village planning data starting from the
Village Strategic Plan, RPJMDesa, and RKPDesa. Siskeudes planning is accessed from the
Data Entry – Planning – Village Strategic Plan/ RPJMDesa menu as shown below:
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1) The Village Strategic Plan menu is used to include the Village Government's Vision,
Mission, Goals, and Targets which have been outlined in the RPJMDesa document.
2) The Village RPJM menu is used to enter Village Government RPJM and RKP data.
Included in the data entered is the indicative ceiling for each activity in each RKPDesa
year.
d. Budgeting Menu. Budgeting is used to carry out the data entry process in the context of
preparing the Village Revenue and Expenditure Budget (APBDesa). Data input should
start sequentially according to the menu available in the application. In the budgeting
menu, there are 2 options, namely Entering Budget Data and Posting Village APBD as
shown below:
1) Budget data entry consists of a general village data menu, activities menu, income
menu, expenditure menu, financing menu, and financing menu 2.
2) Post Village APBD. If the budget data input process has been completed and the
APBDes has been evaluated, APBDes posting can be done. It post was carried out by
the Regency/City admin or sub-district admin.
e. The Bookkeeping Menu. The bookkeeping menu is used to process data entry for the
implementation of the Village Revenue and Expenditure Budget (APBDes). Data entry
should commence sequentially according to the transaction dates. Additionally,
bookkeeping is used to record village revenue transactions, village expenditure
transactions, both advances and definitive, cash mutation transactions, and tax deposit
transactions. Meanwhile, the data export and import menu is used to transfer data from
one computer to another. The bookkeeping menu can be performed as follows: Data Entry
- Bookkeeping as shown below:
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Impact of the Use of Village Financial System (SISKEUDES) in Bandarjo Village
The users of the village financial system (SISKEUDES) can utilize several different
applications. The performance of employees changes with the implementation of the village
financial system (SISKEUDES) in Bandarjo Village. Certainly, the implementation of the
village financial system (SISKEUDES) will affect performance besides its many benefits.
Employees are directly affected by the regional financial system (SISKEUDES). Bandarjo
Village Operator, Mrs. Afif Ahmad, stated the following: "Actually, with the presence of
SISKEUDES, it can help and facilitate us in our work, so we can focus on working. For
example, if we input one, the report appears immediately like the bank book has appeared,
the tax book has appeared. So, we just input, for example in bookkeeping, there is for salary
expenses, there the tax is already deducted, how much, all the reports have appeared. With
SISKEUDES, it helps us here, our performance is also getting better, besides that, the reports
are also more accurate. The purpose of this application is also to overcome cheating, if there
are fraudulent activities, it will not be possible. The village funds provided are clearly stated
for what purposes, how much is left, so it's difficult to cheat".
Similar sentiments were expressed by Mrs. Fitria Noor Hidayah, who serves as the
Financial Assistant and also the village Treasurer, stating: "If it can be said, the impact is very
good indeed. With the presence of SISKEUDES, it can help us in our work. We can learn to
work better, more accurately as well. So it's made easy with the system".
From the opinions of these informants, it can be concluded that the impact of the use of
SISKEUDES in Bandarjo Village is:
a. Motivating employees to work well and correctly.
b. More organized operational activities administratively.
c. Reducing the occurrence of both intentional and unintentional fraud.
d. Improving the performance of employees.
e. Being able to use village funds provided according to the needs of the village.
f. Creating accountable financial reports.
The statements above are also supported by observations and document analysis
conducted in Bandarjo Village. The performance of employees is also affected by the
implementation of the village financial system (SISKEUDES) in Bandarjo Village. This is also
supported by the statement of Mr. Sayoko, S.Pd., the Head of Bandarjo Village, who said: "Yes,
it is clear because it also serves as control. In SISKEUDES, it has been guided with mapping
that can be entered, it is related to any activity that must be adjusted, it cannot be omitted
because it will be rejected by the system. So with SISKEUDES, it has a significant impact on
the performance of our employees. It can be said that the performance of our employees is
increasing, the results are getting better."
The introduction of information systems within organizational structures is anticipated
to streamline and hasten task completion for each individual. Consequently, it is expected to
enhance individual performance within the organization. Thus, it can be inferred that the
adoption of the village financial system (SISKEUDES) in Bandarjo Village has the potential to
elevate the performance of village employees. The effectiveness of the system relies on its
implementation, user-friendly interface, and the trust and confidence users have in the
system's ability to fulfill their task requirements and align with their needs. This trust is not
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solely determined by the system's inherent characteristics but also by users' perceptions of its
capability to meet their specific task demands.
Conclusion
From the results of research that has been carried out, it is clear that the implementation
of the Village Financial System in Bandarjo Village has gone well even though there are
several obstacles faced. Based on the results of the discussion that has been obtained
previously, the following conclusions can be drawn:
a. The procedures for using the Village Financial System in Bnarjo Village are carried out by
Village Financial Management procedures, namely Planning, Implementation,
Administration, and Reporting.
b. The readiness of the Village Government to implement the Village Financial System
Application can be said to be ready because, in terms of human resources, it has been
fulfilled.
c. The benefits of the Village Financial System Application make the Village Government
work more effectively and efficiently in producing Financial Reports.
d. The obstacle to implementing the Village Financial System Application is that errors often
occur during the input process.
e. There are still several reports that have not been input into the system and manual
reporting is still used.
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