Analisis Pengelolaan Dana Desa Menggunakan SISKEUDES di Desa Dulamayo Utara Kecamatan Telaga Biru Kabupaten Gorontalo

Abstract

Introduction/Main Objectives: This study analysis themanagement of village funds using SISKEUDES inDulamayo Utara Village, Telaga Biru Subdistrict,Gorontalo Regency, aiming to evaluate its effectivenessand challenges. Background Problems: Themanagement and accountability of village funds are notpresented comprehensively, there is a lack of efficientauditing and accountability for the management ofvillage funds, the use of SISKEUDES is constrained bythe internet network, and the financial reports areinaccurate. Novelty: This research examines theimplementation of SISKEUDES based on PermendagriNumber 20 of 2018, focusing on its application in villagefund management. Research Methods: A qualitativecase study approach was employed. Data were collectedthrough observation, interviews, and documentationfrom nine informants. Data analysis involved reduction,presentation, and conclusion drawing.Finding/Results: the management of village fundsusing SISKEUDES is not been optimal. There areobstacles related to inaccuracies in financial reporting.Despite activity planning, there are obstacles incoordination and documentation that hinder the speedand smooth use of funds. There are also problems relatedto data inaccuracies due to technical disruptions anddelays in input, incomplete reports, and a lack ofaccessibility to financial reports for the entire villagecommunity. Conclusion: SISKEUDES positively impactsthe accountability of village fund management inDulamayo Utara Village. However, shortcomings such asinaccurate recording, limited report accessibility, and technical challenges remain, requiring ongoingimprovements to enhance efficiency and transparency.