Manajemen Pelaporan Keuangan Digital Melalui Sistem Keuangan Desa (SISKEUDES) Di Desa Kalisongo, Kecamatan Dau, Kabupaten Malang

Abstract

The implementation of digital financial management at the village level remains a critical issue, particularly in ensuring transparency, accountability, and the quality of financial reporting. Although the Village Financial System (SISKEUDES) has been widely adopted, empirical studies examining how this system supports digital financial reporting management at the village level are still limited. This study aims to analyze the management of digital financial reporting through SISKEUDES and to identify the supporting and inhibiting factors in its implementation in Kalisongo Village, Dau District, Malang Regency. The study adopts a qualitative descriptive approach, with data collected through observation, in-depth interviews, and documentation. Data were analyzed using reduction, display, and conclusion-drawing techniques. The analysis is guided by the qualitative characteristics of financial reporting in the public sector, including relevance, reliability, understandability, and comparability. The findings indicate that the implementation of SISKEUDES in Kalisongo Village has improved the quality of digital financial reporting, particularly in terms of accuracy, efficiency, and transparency. However, several challenges remain, especially related to internet connectivity and technical constraints. Overall, SISKEUDES plays a significant role in strengthening digital financial reporting management at the village level, although continuous system and infrastructure improvements are still required.

Penerapan pengelolaan keuangan digital di tingkat desa masih menjadi isu penting, terutama dalam mewujudkan transparansi, akuntabilitas, dan kualitas pelaporan keuangan. Meskipun Sistem Keuangan Desa (SISKEUDES) telah banyak digunakan, kajian yang membahas secara empiris pengelolaan pelaporan keuangan digital di tingkat desa masih terbatas. Artikel ini bertujuan untuk menganalisis manajemen pelaporan keuangan digital melalui SISKEUDES serta mengidentifikasi faktor pendukung dan penghambat dalam penerapannya di Desa Kalisongo, Kecamatan Dau, Kabupaten Malang. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Analisis didasarkan pada karakteristik kualitas laporan keuangan sektor publik, yaitu relevan, andal, mudah dipahami, dan dapat dibandingkan. Hasil kajian menunjukkan bahwa penerapan SISKEUDES di Desa Kalisongo mampu meningkatkan kualitas pelaporan keuangan digital, terutama dari sisi ketepatan, efisiensi, dan transparansi. Namun demikian, masih terdapat kendala, terutama terkait keterbatasan jaringan internet dan aspek teknis sistem. Secara keseluruhan, SISKEUDES berperan penting dalam memperkuat manajemen pelaporan keuangan digital di tingkat desa, meskipun perbaikan sistem dan infrastruktur tetap diperlukan.