Analysis of Financial Information System Accountability in Tanjung Anom Village

Abstract

This study aims to analyze the level of accountability in the financial management of Tanjung Anom Village, Pancur Batu District, through the implementation of the Village Financial Information System (SISKEUDES). Accountability is an important principle in transparent and responsible village governance, especially in the management of village funds which are getting bigger every year. The research method used is a descriptive qualitative approach with information collection techniques through interviews, observation, and documentation. The research informants consisted of village officials, village facilitators, and the local community. The results showed that the implementation of SISKEUDES in Tanjung Anom Village has helped improve transparency and efficiency in financial recording and reporting. However, there are still several obstacles such as limited human resources, lack of training, and weak internal supervision that affect the quality of accountability. This study strongly recommends increasing the capacity of village officials, strengthening the supervision system, and optimizing by utilizing information technology in order to create more accountable and sustainable village financial governance.