Implementation of The Village Financial System Application (SISKEUDES) in Luwuk Sampun Village, Tualan Hulu District, East Kotawaringin Regency

The SISKEUDES application is an innovation in managing village finances by referring to digital transformation in synergy between the government, ministries and institutions. The change from the Village Regional Management System (SIMDA) to the Village Financial System (SISKEUDES) was based on several factors, including directions from the President to improve the system, requests from the DPR-RI, recommendations from the Corruption Eradication Commission, as well as the involvement of the role of the Financial and Development Supervisory Agency (BPKP). as the Government's internal auditor. SISKEUDES aims to assist village officials in implementing village financial governance through the preparation, implementation and reporting of village budgets more effectively and efficiently. This research uses qualitative research with inductive analysis. Inductive data analysis is a way of drawing conclusions that can be used accumulation of real (specific) facts in the field, then general conclusions are drawn. The data collection technique used is based on Sugiyono's (2019) theory which is divided into several ways, namely observation, in-depth interviews, documentation and triangulation (combining the three techniques). In the research results obtained by the researcher, the objective of the implementation of the SISKEUDES application in Luwuk Sampun Village has been fully carried out in accordance with existing mechanisms, but based on the research results described in the indicators above which adopt the implementation theory put forward by George C. Edward III, it can be seen It was concluded that the implementation of the SISKEUDES application in improving the performance of village officials in Luwuk Sampun Village was still not running well and optimally because several problems were still found.