?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENERAPAN+APLIKASI+SISTEM+KEUANGAN+DESA%0D%0ADALAM+MEWUJUDKAN+AKUNTABILITAS+KEUANGAN+DESA%0D%0A(Studi+Kasus+di+Desa+Margototo+dan+Desa+Margosari%2C+Kecamatan+Metro%0D%0A%0D%0AKibang%2C+Kabupaten+Lampung+Timur)&rft.creator=ZACKY+MAULADIN%2C+ARYADZIKARA&rft.subject=300+Ilmu+sosial&rft.subject=320+Ilmu+politik+(politik+dan+pemerintahan)&rft.description=Ketidaksesuaian+anggaran+keuangan+dengan+volume+kegiatan+terlaksana+di%0D%0ADesa+Margosari+dan+Margototo+sejalan+dengan+problematika+korupsi+dana+desa+di%0D%0AIndonesia+yang+angkanya+terus+meningkat.+Hal+tersebut+menimbulkan+pertanyaan%0D%0Abagaimana+penerapan+aplikasi+SISKEUDES+terhadap+akuntabilitas+keuangan+desa.%0D%0ATujuan+penelitian+ini+adalah+untuk+mengetahui+penerapan+aplikasi+SISKEUDES%0D%0Aterhadap+akuntabilitas+keuangan+desa.%0D%0APenelitian+ini+menggunakan+teori+akuntabilitas+oleh+Rizal+Djalil+yaitu%0D%0Ameliputi+indikator+integritas+keuangan%2C+pengungkapan%2C+dan+ketaatan.+Metode+yang%0D%0Adigunakan+ialah+metode+kualitatif+deskriptif+melibatkan+data+primer+dan+data%0D%0Asekunder+melalui+proses+observasi+dan+wawancara+mendalam+terhadap+pemerintah%0D%0Adesa%2C+Badan+Permusyawaratan+Desa+serta+masyarakat+desa+di+kedua+Desa%0D%0AMargototo+dan+Margosari+dan+didukung+pula+dengan+dokumentasi+pendukungnya.%0D%0AHasil+penelitian%2C+aspek+integritas+keuangan+terlaksana+optimal+dengan%0D%0ASISKEUDES+yang+memudahkan+aparat+melakukan+pencatatan+keuangan.+Aspek%0D%0Apengungkapan+belum+optimal+karena+keterbatasan+akses+masyarakat+terhadap%0D%0Ainformasi+keuangan+belum+teratasi+oleh+SISKEUDES.+Aspek+ketaatan+optimal%2C%0D%0Adengan+penerapan+SISKEUDES+yang+mendorong+pengelolaan+yang+tertib%0D%0Aadministrasi+dan+patuh+hukum.+Aplikasi+ini+belum+optimal+dalam+penerapan+asas%0D%0Atransparansi+karena+informasi+keuangan+belum+terbuka+kepada+masyarakat.+Asas%0D%0Apartisipatif+belum+optimal%2C+ditandai+dengan+rendahnya+partisipasi+masyarakat.+Asas%0D%0Aakuntabel+belum+optimal+karena+proses+masih+manual+dengan+tingkat+partisipasi%0D%0Arendah.+Penerapan+asas+tertib+berjalan+optimal%2C+dengan+SISKEUDES+memastikan%0D%0Apengelolaan+keuangan+sesuai+peraturan+dan+meningkatkan+kepatuhan+administratif.%0D%0ANamun%2C+disiplin+anggaran+belum+optimal%2C+terlihat+dari+adanya+selisih+antara%0D%0Aanggaran+yang+direncanakan+dan+realisasi+meskipun+menggunakan+SISKEUDES.%0D%0AKata+Kunci+%3A+SISKEUDES%2C+Akuntabilitas%2C+Keuangan+Desa%0D%0A%0D%0AThe+mismatch+between+the+financial+budget+and+the+volume+of+activities+carried+out%0D%0Ain+Margosari+and+Margototo+Villages+is+in+line+with+the+problem+of+corruption+of%0D%0Avillage+funds+in+Indonesia%2C+whose+numbers+continue+to+increase.+This+raises+the%0D%0Aquestion+of+how+the+application+of+SISKEUDES+application+on+village+financial%0D%0Aaccountability.+The+purpose+of+this+study+was+to+determine+the+application+of+the%0D%0ASISKEUDES+application+to+village+financial+accountability.+This+study+uses+the%0D%0Atheory+of+accountability+by+Rizal+Djalil%2C+which+includes+indicators+of+financial%0D%0Aintegrity%2C+disclosure%2C+and+compliance.+The+method+used+is+descriptive+qualitative%0D%0Amethod+involving+primary+data+and+secondary+data+through+the+process+of%0D%0Aobservation+and+in-depth+interviews+with+the+village+government%2C+Village%0D%0AConsultative+Body+and+village+community+in+both+Margototo+and+Margosari%0D%0AVillages+and+supported+by+supporting+documentation.+The+results+of+the+study+show%0D%0Athat+the+financial+integrity+aspect+is+optimised+by+SISKEUDES%2C+which+makes+it%0D%0Aeasier+for+officials+to+record+finances.+The+disclosure+aspect+is+not+optimal+because%0D%0Alimited+public+access+to+financial+information+has+not+been+resolved+by%0D%0ASISKEUDES.+The+aspect+of+compliance+is+optimal%2C+with+the+application+of%0D%0ASISKEUDES+that+encourages+orderly+administrative+and+law-abiding+management.%0D%0AThis+application+has+not+been+optimal+in+applying+the+principle+of+transparency%0D%0Abecause+financial+information+has+not+been+open+to+the+community.+The%0D%0Aparticipatory+principle+is+not+optimal%2C+characterised+by+low+community%0D%0Aparticipation.+The+principle+of+accountability+is+not+yet+optimal+because+the+process%0D%0Ais+still+manual+with+a+low+level+of+participation.+The+implementation+of+the+principle%0D%0Aof+order+is+optimal%2C+with+SISKEUDES+ensuring+financial+management+according+to%0D%0Aregulations+and+improving+administrative+compliance.+However%2C+budget+discipline%0D%0Ais+not+yet+optimal%2C+as+seen+from+the+difference+between+the+planned+and+realised%0D%0Abudgets+despite+using+SISKEUDES.%0D%0AKeywords%3A+SISKEUDES%2C+Accountability%2C+Village+Finance&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2024-07-17&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85570%2F1%2F1.%2520ABSTRAK%2520-%2520Zacky%2520Mauladin%2520Aryadzikara.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85570%2F2%2F2.%2520SKRIPSI%2520FULL%2520-%2520Zacky%2520Mauladin%2520Aryadzikara.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85570%2F3%2F3.%2520SKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Zacky%2520Mauladin%2520Aryadzikara.pdf&rft.identifier=++ZACKY+MAULADIN%2C+ARYADZIKARA++(2024)+ANALISIS+PENERAPAN+APLIKASI+SISTEM+KEUANGAN+DESA+DALAM+MEWUJUDKAN+AKUNTABILITAS+KEUANGAN+DESA+(Studi+Kasus+di+Desa+Margototo+dan+Desa+Margosari%2C+Kecamatan+Metro+Kibang%2C+Kabupaten+Lampung+Timur).++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F85570%2F