An Evaluation of the Implementation of the Village Financial System (SISKEUDES) and Its Effect on the Effectiveness of Budget Realization Reporting in Puntang Village

Abstrak

The Village Financial System (SISKEUDES) is a digital application developed by the Ministry of Home Affairs in collaboration with the Financial and Development Supervisory Agency (BPKP), based on Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This system was introduced to improve efficiency, transparency, and accountability in managing village finances. The release of SISKEUDES version 2.0 represents a digital innovation designed to assist village officials in the preparation and reporting of budget realization, particularly in Puntang Village, Palembang City. However, its implementation still presents several challenges for the village apparatus. This study aims to explore and describe the evaluation implementation of the SISKEUDES application in Puntang Village, Palembang City, and to identify the obstacles that hinder its effectiveness. The research adopts a qualitative case study approach, employing in-depth interviews with key informants, including the Village Head, the Head of Village Planning, and the Head of Village Finance. Data analysis is guided by Charles O. Jones’ Policy Implementation Theory, which encompasses stages of organization, interpretation, and application. The findings reveal two major issues: (1) insufficient readiness and capacity of human resources within the village government, particularly regarding technical skills and understanding of the system; and (2) recurring technical barriers, such as unstable internet access and limited technical support. These issues indicate that the implementation of SISKEUDES in Puntang Village has not yet reached an effective or optimal level. This research is expected to serve as an evaluative reference for improving digital-based financial management in villages. It highlights the need for ongoing training, improved infrastructure, and strengthened monitoring and evaluation mechanisms in future implementations.