FAKTOR PENDUKUNG IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM PENGELOLAAN DANA DESA (Studi di Desa Kotakeo I, Kecamatan Nangaroro, Kabupaten Nagekeo)

Abstract

Village fund management requires orderly, accountable, transparent, and auditable financial administration. The Village Financial System Application (SISKEUDES) was developed as a digital instrument to support village governments in planning, budgeting, administration, reporting, and financial accountability. This study aims to analyze supporting factors in the implementation of SISKEUDES for village fund management in Kotakeo I Village, Nangaroro Subdistrict, Nagekeo Regency. The study uses a descriptive qualitative approach guided by George C. Edward III’s policy implementation framework, covering communication, resources, disposition, and bureaucratic structure. Data are collected through in-depth interviews, observation, and document analysis involving village officials and relevant actors responsible for guidance and supervision of village financial management. Data analysis consists of data reduction, data display, conclusion drawing, and verification. The final empirical findings in this manuscript must be completed using verified interview transcripts, observations, and village financial documents; no unverified numerical data or fabricated informant statements are presented. Analytically, the supporting factors to be tested in the field include clarity of communication and guidance, operator competence and resource availability, officials’ commitment, and procedural as well as supervisory support.