APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DAN KINERJA PELAPORAN KEUANGAN (STUDI PADA KECAMATAN PEUKAN BADA KABUPATEN ACEH BESAR)

Abstract

The financial report is a picture that reflects the condition of the company and shows its financial performance. Because the influence is so important for internal and external parties, financial reports must be made transparent and accountable. To support accountability and transparency of the village financial budget, financial reports use an integrated application, namely the village financial system application (SISKEUDES). However, not all of the village communities have been able to properly keep track of the village budgets that have been spent. There are also those who use the budget not in accordance with the village law. The lack of human resources in the village hampers financial reporting on APBG so that many villages still use third parties to prepare financial reports, employ financial staff who are not in their respective fields, and report financial reports that are not timely. The purpose of this study was to see the effect of using the siskeudes application on the performance of financial statements. The results showed that partially, SISKEUDES application user involvement had no effect on financial reporting performance, education and training of the SISKEUDES application had no effect on financial reporting performance, SISKEUDES application peak management support had an effect on financial reporting performance and simultaneously application user interaction, education, and training as well as Top management support.  has an effect on financial reporting performance.

Keywords: Village Financial System Application (Siskeudes), Performance, Financial Reporting