Efektivitas Penerapan Siskeudes dalam Digitalisasi Administrasi Keuangan Desa Studi Kasus di Kecamatan Johan Pahlawan Kabupaten Aceh Barat

This research aims to analyze the effectiveness of the implementation of the Village Financial System (SISKEUDES) in supporting the digitization of village financial administration in Johan Pahlawan District, West Aceh Regency, as well as identify supporting factors and obstacles faced in its implementation. This research uses mixed methods with embedded design, where a qualitative approach is used as the main method and a quantitative approach as a supporting method. Data was collected through interviews, questionnaires, and documentation. Research informants consist of village apparatuses involved in village financial management, while quantitative data was obtained from 40 respondents selected using purposive sampling techniques. Qualitative data analysis is carried out reduction, presentation, and conclusions, while quantitative data is analyzed using descriptive statistics. The research results show that the implementation of Siskeudes in Johan Pahlawan District has been effective. However, there are still some technical obstacles, Overall, the implementation of Siskeudes plays an important role in realizing a more effective, transparent, accountable, and digitized village financial administration.

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Publication Details

Journal
Jurnal Ilmiah Akuntansi
Published
2026-11-09
DOI
https://doi.org/10.69714/bhxkx121
Primary Topic
Local Governance and Development
Type
article
Field-Weighted Citation Impact
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article

Efektivitas Penerapan Siskeudes dalam Digitalisasi Administrasi Keuangan Desa Studi Kasus di Kecamatan Johan Pahlawan Kabupaten Aceh Barat

Fatmayanti Fatmayanti, Gebrina Putri
Jurnal Ilmiah Akuntansi
Local Governance and Development
article

Efektivitas Penerapan Siskeudes dalam Digitalisasi Administrasi Keuangan Desa Studi Kasus di Kecamatan Johan Pahlawan Kabupaten Aceh Barat

Fatmayanti Fatmayanti, Gebrina Putri
article en

Abstract

This research aims to analyze the effectiveness of the implementation of the Village Financial System (SISKEUDES) in supporting the digitization of village financial administration in Johan Pahlawan District, West Aceh Regency, as well as identify supporting factors and obstacles faced in its implementation. This research uses mixed methods with embedded design, where a qualitative approach is used as the main method and a quantitative approach as a supporting method. Data was collected through interviews, questionnaires, and documentation. Research informants consist of village apparatuses involved in village financial management, while quantitative data was obtained from 40 respondents selected using purposive sampling techniques. Qualitative data analysis is carried out reduction, presentation, and conclusions, while quantitative data is analyzed using descriptive statistics. The research results show that the implementation of Siskeudes in Johan Pahlawan District has been effective. However, there are still some technical obstacles, Overall, the implementation of Siskeudes plays an important role in realizing a more effective, transparent, accountable, and digitized village financial administration.

Jurnal Ilmiah AkuntansiVol. 3(4)
Universitas Teuku Umar (ID)
Local Governance and Development
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