The Role of Village Financial Accounting in Enhancing Accountability of Village Fund Management: A Case Study of Jambangan Village, Papar Subdistrict, Kediri Regency

Abstrak

This study aims to examine the implementation of village financial accounting systems in supporting accountability and transparency of Village Fund management in Jambangan Village, Papar Subdistrict, Kediri Regency. A descriptive qualitative approach was employed, with data collected through in-depth interviews with village officials, members of the Village Consultative Body (BPD), and community leaders, as well as participatory observation and document analysis. The findings reveal that, although village financial management has been guided by the Ministry of Home Affairs Regulation No. 20 of 2018, its implementation faces both technical and structural challenges. Financial records are still maintained manually, and the utilization of the Village Financial System application (Siskeudes) remains suboptimal due to limited training, task overlap, and low capacity of village officials. In terms of transparency, financial reports are published on public notice boards, yet updates are irregular and often difficult for the community to understand, thus limiting public oversight. Furthermore, digital infrastructure limitations and inadequate understanding of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) are major constraints. These findings underscore the need for continuous training for village officials and greater community participation in financial oversight. This study is expected to contribute to the improvement of village financial management systems that are more accountable and transparent.