Implementation of SISKEUDES Based on Top Management Support and Education and Training
Keywords:
Top Management Support, Education and Training and SISKEUDESAbstract
The basis of this research is to find a phenomenon about the lack of support from top management support, the limited education and training of village officials in implementing SISKEUDES, and the weaknesses in implementing SISKEUDES that occurred within the village government organization. This study aims 1) to determine the form of top management support to the implementation of SISKEUDES; 2) to find out what education and training has been gained by village apparatus in implementing SISKEUDES; and 3) to know the implementation of SISKEUDES in Village Government. The research method used is qualitative, with case study. The object of research in this research is Implementation of SISKEUDES, Top Management Support, Education and Training. Research subjects that become data sources are, village head, village secretary, head of financial affairs, Chairman of BPD. This research uses primary data and secondary data. Techniques of collecting data by observation, documentation, and interviews to the unit of analysis in this case is the village apparatus in the village Ambawang Kuala Ambawang River District Kubu Raya. Data analysis techniques with 1) Data Collection; 2) Data Condensation; 3) Display Data; and 4) Conclusion Drawing. The results of the research are 1) Top Management Support, in this case the Village Head and the Sekdes, has provided support for improving the quality of SISKEUDES applied, for example by including head of financial affairs and village secretary to follow education and training held by PEMDES Kubu Raya, Inspectorate of Kubu Raya and BPKP of West Kalimantan Province; 2) Education and Training followed by head of financial affairs and Sekdes, has provided benefits in order to implement or implement SISKEUDES. With the implementation of SISKEUDES the village financial reporting process can be run more easily and quickly; 3) SISKEUDES are implemented to provide benefits for the management of village funds, because financial reporting becomes more efficient, effective, and integrated so that village financial reports can be more qualified.
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