Analysis of implementation of accountability for the use of add w/ sis

Regional autonomy is the realization of regional authority to regulate interests according to their own
initiative which is based on the Act which can be realized well. One of the regional autonomy is village
autonomy in the administration of the government at the village level, the government has established
village rules, namely Law No. 6 of 2014 on Villages. One of the important provisions in Law No. 6 of 2014

is the emergence of village funds sourced from the state budget intended for the village transferred
through the Regional Revenue and Expenditure Budget of the kabupaten / kota and used to finance the
implementation of governance, development implementation, community development, and
community empowerment. The central government channeled substantial funds in the village budget in
the hope that the village has an additional income in doing so development and empowerment of
villages into strong, advanced and independent villages.

The amount of village funds discharged by the government, of course require correct and transparent
management to avoid abuse. Potency the emergence of fraud in the implementation of the Village Fund
policy is very possible if not balanced with good managerial skills and close supervision. To facilitate the
village government in managing finances village, Indonesia implement System application Village
Finance (Siskeudes). With the existence Siskeudes expected to be realized village financial management
becomes transparent, accountable, and participatory.

Village Dompol, District Kemalang, Jaten Village, District Juwiring, Village Manjungan and Desa Kwaren,
District Ngawen is a new village apply for ADD disbursement. One of the conditions for ADD
disbursement is to submit APB Desa. While the year 2017 is targeted all villages in Klaten in financial
reporting using Siskeudes. Which means only 4 villages from 391 villages in Klaten who recently
transferred village APB data to Siskeudes. Based on the description above, researchers are interested to
conduct research with title...

How to implement accountability for the use of Village Fund Allocation based Siskeudes conducted by
Dompol Village, District Kemalang, Jaten Village, Juwiring District, Manjungan Village and Village
Kwaren, District Ngawen?

What factors play a role in accountability of allocation use Siskeudes-based Village Fund implemented
by Dompol Village, Kemalang Sub-district, Jaten Village, Juwiring District, Manjungan Village and Kwaren
Village, District of Ngawen?

What are the potential fraud that may arise in the implementation of the Fund Allocation Siskeudes-
based villages in Dompol village, Kemalang sub-district, Jaten village, District Juwiring, Manjungan
Village and Kwaren Village, District Ngawen?
Analyze accountability implementation of the use of Village Fund Allocation based Siskeudes
implemented by Dompol Village, Kemalang District, Jaten Village, Juwiring District, Manjungan Village
and Kwaren Village, District Ngawen

dentify the factors that play a role in accountability of use Siskeudes Village-based Funds allocation
implemented by Dompol Village, Kemalang Sub-district, Jaten Village, Juwiring District, Manjungan
Village and Kwaren Village, District Ngawen

Analyzing the potential fraud that can arise in the implementation of the Fund Allocation Siskeudes-
based village implemented by Dompol Village, District Kemalang, Jaten Village, Juwiring District,
Manjungan Village and Kwaren Village, District Ngawen.

1. For the Government This research can be an additional information for the Village Government,
District and Central Government to improve their performance.
2. For Academics Through this research is expected to contribute to development of Accounting
science, especially in the public sector. aside from that can be useful for researchers in
conducting related research village funds.
3. For the Community This research can increase knowledge and insight for the community general
accountability of village financial management in particular use and reporting of the Village Fund
Allocation.