Pengaruh Sistem Keuangan Daerah, Pengendalian Internal dan Transparansi Anggaran Dalam Meningkatkan Akuntabilitas Pengelolaan Keuangan Desa

Mochammad azam maulana, Maslichah Maslichah, Dewi Diah Fakhriyyah

Abstract


This study aims to analyze the influence of the regional financial system, internal control, and budget transparency on improving accountability in village financial management in Madyopuro Village, Kedungkandang District, Malang City. This study used a descriptive qualitative approach, with data collection techniques through observation, in-depth interviews, and documentation. The research informants consisted of the Village Head, the Village Secretary, the Treasurer, and community officials such as the heads of neighborhood units (RW) and neighborhood associations (RT).The results indicate that the implementation of the regional financial system through the SISKEUDES/SISKEUKEL application has been able to improve the effectiveness of financial administration and reporting. Internal control has been functioning quite well through the segregation of duties, reporting procedures, and accountability mechanisms, but internal monitoring still requires improvement. Budget transparency is evident through information disclosure, the display of APBD banners, and the dissemination of information to the community through deliberations. Overall, these three variables influence the improvement of accountability in village financial management.

Keywords: Regional Financial System, Internal Control, Budget Transparency, Village Financial Accountability.


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References


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