Effectiveness Of Implementation of Village Financial System Applications (SISKEUDES) in Improving Accountability and Transparency of Financial Statements Grati Village Sub-District Sumbersuko Lumajang District

Moh. Cholid  Mawardi

doi:10.34001/jra.v5i2.186

Effectiveness Of Implementation of Village Financial System Applications (SISKEUDES) in Improving Accountability and Transparency of Financial Statements Grati Village Sub-District Sumbersuko Lumajang District

Moh. Cholid Mawardi Universitas Islam Malang

DOI: https://doi.org/10.34001/jra.v5i2.186

Keywords: Accountability, Effectiveness, SISKEUDES, Transparency

Abstract

The village government is required to compile a report on the realization of the APBDes and an Accountability Report on the Realization of the Implementation of the APBDes which is a form of accountability for the performance of the local government to the community which is used to assess the performance results of the village apparatus and as a medium to show transparency and accountability in village financial management. The purpose of this study was to determine the effectiveness of implementing the Village Financial System Application in increasing accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency. This research method uses a qualitative approach with a qualitative descriptive type of research. The results of this study indicate that the application of the Village Financial System Application (SISKEUDES) is effective in increasing the accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency.

Author Biography

Moh. Cholid Mawardi, Universitas Islam Malang

Fakultas Ekonomo dan Bisnis

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Published

2021-09-08

How to Cite

Mawardi, M. C. (2021). Effectiveness Of Implementation of Village Financial System Applications (SISKEUDES) in Improving Accountability and Transparency of Financial Statements Grati Village Sub-District Sumbersuko Lumajang District. Jurnal Rekognisi Akuntansi , 5(2), 137-143. https://doi.org/10.34001/jra.v5i2.186

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Issue

Vol. 5 No. 2 (2021)

Section

Articles

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