Efektivitas Penerapan Siskeudes dalam Digitalisasi Administrasi Keuangan Desa Studi Kasus di Kecamatan Johan Pahlawan Kabupaten Aceh Barat
Year: 2026
Type: article
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.
Source: Jurnal Ilmiah Akuntansi
DOI: 10.69714/bhxkx121
Authors: Gebrina Putri, Fatmayanti Fatmayanti
Institution: Universitas Teuku Umar
Language: English
Subfield: Geography, Planning and Development
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7225616382