SISTEM AKUNTANSI PENGELOLAAN DANA DESA DI DESA KANAUNGAN KECAMATAN LABAKKANG KABUPATEN PANGKAJENE DAN KEPULAUAN

Authors

  • Arida Supiati Universitas Muhammadiyah Makassar
  • Chairul Burhanuddin Universitas Muhammadiyah Makasar
  • Ainun Arizah Universitas Muhammadiyah Makasar

DOI:

https://doi.org/10.24127/jf.v9i1.2652

Keywords:

Accounting System, Village Found, Siskeudes, Financial Management

Abstract

Abstract : This study aims to understand and analyze the accounting system for managing village funds in Kanaungan Village, Labakkang Sub-district, Pangkajene and Islands Regency. The research uses a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results show that the accounting system implemented in Kanaungan Village follows existing regulations, such as Minister of Home Affairs Regulation No. 113 of 2014, and utilizes the Village Financial System (Siskeudes) application. The village fund management process includes planning, implementation, administration, reporting, and accountability stages. However, challenges remain, such as limited human resource capacity and lack of technical accounting knowledge. Continuous training and strict supervision are required to enhance the transparency and accountability of village financial management.

 

Keywords: Accounting System, Village Found, Siskeudes, Financial Management

References

Adolphs, Ralph. "Human lesion studies in the 21st century." Neuron 90.6 (2016): 1151-1153.Akuntansi, Jurusan, and Universitas Sam Ratulangi. 2017. “3 1,2,3.†12(2): 671–80.

Akuntansi, Sistem, Penggajian Pada, C V Bakung, Abadi Express, and Johan Wyanaputra. 2018. “123-Article Text-75-1-10-20180806.†9: 1907–23.

Barus, Vionita Primsa Br, and Mbayak Ginting. 2022. “Analisis Efektivitas Pemanfaatan Alokasi Dana Desa (ADD) Di Desa Sikab Kecamatan Barusjahe.†Jurnal Wira Ekonomi Mikroskil 12(2): 105–14. doi:10.55601/jwem.v12i2.909.

Beno, J., Silen, A. P., & Yanti, M. (2022). Dampak pandemi covid-19 pada kegiatan ekspor impor (Studi pada PT. Pelabuhan Indonesia II (PESERO) cabang Teluk Bayur). Jurnal Sains Dan Teknologi Maritim, 22(2), 117-126

Rahayu, M. D. (2018). Partisipasi Masyarakat Dalam Pembangunan Infrastruktur Di Desa Sinarsari Kecamatan Kalirejo Kabupaten Lampung Tengah.

Husnurrosyidah, Husnurrosyidah, and Ginanjar Suendro. 2018. “Pengaruh Sistem Akuntansi Dan Kompetensi Akuntansi Terhadap Potensi Penyalahgunaan Dana Desa (Studi Kasus Di Kabupaten Demak).†AKTSAR: Jurnal Akuntansi Syariah 1(1): 41. doi:10.21043/aktsar.v1i1.4077.

Irawan, Eko. 2017. “Instagram Sebagai Gaya Hidup Masyarakat Kota Pekanbaru.†Jom Fisip 4(2): 1–14.

Julianto, Pebi. 2021. “Dikecamatan sitinjau laut berdasarkan peraturan bupati kerinci No 21 Tahun 2019.†2(21): 64–74.

Karim, Andriyawan E., Harun Blongkod, and Siti Pratiwi Husain. 2023. “Pengaruh Sistem Keuangan Desa Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa.†Journal of Economic, Bussines and Accounting (COSTING) 7(1): 130–36. doi:10.31539/costing.v7i1.5963.

Melyza, Apta, and Rachmi Marsheilla Aguss. 2021. “Persepsi Siswa Terhadap Proses Penerapan Pembelajaran Pendidikan Jasmani Olahraga Dan Kesehatan Pada Pandemi Covid-19.†Journal Of Physical Education 2(1): 8–16. doi:10.33365/joupe.v2i1.950.

Meutia, Inten. 2017. “Pengelolaan Keungan Desa.†Jurnal Akuntansi Multiparadigma 8(2): 336–52.

Nomor, Undang, Tahun Tentang, Edy Supriadi, Kajian Hukum, Edy Supriadi, Pertanggungjawaban Kepala, Desa Dalam, and Pengelolaan Keuangan. 2015. “Pengelolaan Keuangan Desa Berdasarkan Undang- Liability of the Head of the Village in the Village Financial Management According To Law Number 6 of 2014.†(6): 330–46.

Pakpahan, Sorang, Aventinus Fa’atulo Halawa, Kata Kunci, Sistem Informasi, and Dana Desa. 2020. “Sistem Informasi Pengelolaan Dana Desa Pada Desa Hilizoliga Berbasis Web.†Jurnal Teknik Informatika UNIKA Santo Thomas 05: 109–17. https://ejournal.ust.ac.id/index.php/JTIUST/article/view/767.

Rahayu, Harnita. 2021. “Analisis Penerapan Sistem Dan Prosedur Akuntansi Dalam Pengelolaan Dana Desa.†Jurnal iImu Dan Riset Akuntansi 8: 2017. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1867/1874.

Rizky Fadilla, Annisa, and Putri Ayu Wulandari. 2023. “Literature Review Analisis Data Kualitatif: Tahap Pengumpulan.†Mitita Jurnal Penelitian 1(No 3): 34–46.

Solva, Azvika, and Andi Warisno. 2022. “Pemberdayaan Kelompok Tani Sido Makmur Terhadap Peningkatan Kesejahteraan Masyarakat.†Jurnal Manajemen dan Pendidikan 01(01): 66–79. https://journal.an-nur.ac.id/index.php/unisanjournal.

Sululing, Siswadi. 2017. “Pelaporan Keuangan Alokasi Dana Desa Sebagai Salah Satu Akuntabilitas Keuangan Desa.†Jurnal Ekonomi 22(2): 314–32. doi:10.24912/je.v22i2.228.

Suparyanto dan Rosad (2015. 2020. “Sistem Akuntansi Alokasi Dana Desa Di Desa Kampangar Kecamatan Balantak Utara Kabupaten Banggai.†Suparyanto dan Rosad (2015 5(3): 248–53.

Ummah, Masfi Sya’fiatul. "Metode Penelitian Kualiatatif." Sustainability (Switzerland) 11.1 (2019).Widagdo, Ari Kuncara, Agus Widodo, and Muhammad Ismail. 2016. “Sistem Akuntansi Pengelolaan Dana Desa.†Jurnal Ekonomi dan Bisnis 19(2): 323. doi:10.24914/jeb.v19i2.336.

Yesinia, Nur Ida, Norita Citra Yuliarti, and Dania Puspitasari. 2018. “ Analisis faktor yang mempengaruhi akuntabilitas pengelolaan alokasi dana desa (Studi Kasus Pada Kecamatan Yosowilangun Kabupaten Lumajang).†Jurnal ASET (Akuntansi Riset) 10(1): 105–12. doi:10.17509/jaset.v10i1.13112.

Downloads

Additional Files

Published

2026-04-25

Issue

Vol. 9 No. 1 (2026): APRIL

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.  Creative Commons Attribution 4.0 International License.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  • The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

Creative Commons License
Creative Commons License
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN is licensed under a Creative Commons Attribution 4.0 International License.