IMPLEMENTATION OF THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) APPLICATION IN KOTA PARIAMAN

Abstrak

Since the enactment of Law No. 6 of 2014 concerning Villages, the amount of village funds sourced from the APBN where in 2015 the village fund budget allocation reached Rp. 20 trillion. This large village fund budget is considered effective in empowering village communities, however providing large village funds is ineffective considering the possibility of misappropriation of village funds by village officials. In anticipating these problems, the Village Financial System Application was developed. The implementation of the Siskeudes Application is not only expected to be able to change the village financial reporting system to be more effective and efficient, but it is also expected to be able to change the village financial reporting standards needed to address village financial accountability and transparency obligations. In 2017, the implementation of the Siskeudes Application which was implemented in Pariaman City was said to be successful, where Pariaman City succeeded in receiving an award from the World Bank as the only city in Indonesia where all its villages had implemented the Siskeudes Application. This research itself is focused on implementing the Siskeudes Application in Pariaman City. The aim of this research is to analyze the implementation of the Village Financial System Application (Siskeudes) policy in an effort to overcome village financial problems. To answer this question, researchers used descriptive qualitative methods. The data collection techniques used were interviews and documentation. The selection of informants was carried out using a purposive sampling technique. Meanwhile, the data validity technique used is triangulation. From the research results, it was found that the implementation of the Siskeudes Application in Pariaman City could run well because every element that supports policy implementation could be implemented, such as: standards and objectives, resources, characteristics of implementing agents, communication between the organization and implementing activities, and implementation disposition. Meanwhile, the findings regarding the successful implementation of the Siskeudes Application cannot be separated from the attitude of implementing officials who are committed to implementing the Siskeudes Application.