Research on village funds and various information technology innovations are becoming the current trend. Several previous studies have been carried out, one of research example is Pratiwi Ratih Nur’s research on village financial management through electronic village budgeting (EVB) innovation that focuses on the community empowerment agency and village government of Banyuwangi district. Research on implementation and village financial system evaluation (SISKEUDES) in East Java Province was also conducted by Nafi’ah, Nur Khasanatun (2018). Whereas, the research that I am describing now is looking precisely and comprehensively at how the village can carry out computerized village financial management under applicable policies.
The contribution offered from the results of the study is to provide input/government input related to recommendations for the application of village financial applications in Banyuwangi Regency to achieve the principles of accountability and transparency in financial management. Village governments can use several aspects of managing finances to achieve accountability. One of them is measuring the readiness in village financial management, which in this study reviewed from the Application of Laws and Permendagri, Human Resources (HR), and the available infrastructure.
How to evaluate and implement the current village finance application? Banyuwangi Regency Government using the website-based village financial management application. Banyuwangi Regency Government has used the application in facilitating villages to manage village funds that are accountable and transparent. Implementatively, the innovation is offered to assist in the management of village finances in all villages in Banyuwangi Regency. Besides, based on the results of observations and interviews can explain why, so far, Banyuwangi still uses EVB.
Not only because it has been implemented for a long time, but Head of the Village has become accustomed to EVB, and EVB application has been connected to an IMS system built to monitor village development. Based on the opinion of the informants in this study, they also want village financial applications that are easy to use and useful in achieving village financial management principles and reducing the risk of fraud. This study provides a comparative picture between SISKEUDES and EVB in assisting the process of managing village finances and the application of village finances, which are expected to help in managing village finances.
Based on agency theory in this study, the role of district and village governments has been carried out well. Evaluation of the application of village financial applications that are currently used in terms of problem-solving, the outputs produced, and the usefulness of the application shows that the current financial applications are quite good in terms of meeting the needs of village financial management based on goverment regulation.
This research uses a qualitative research method in the form of a case study on village financial management in Banyuwangi Regency. According to Yin (2011), case studies can reveal specific, unique, and very detailed things. Besides, case studies can reveal the meaning behind phenomena in their natural state.
Author by: A A Gde Satia Utama and Triyan Rediyanto
Department of Accounting, Faculty of Economics and Business, Universitas Airlangga
Secara lebih lengkap dan detail terkait penelitian ini, dapat dilihat dan diunduh pada laman website sebagai berikut: https://www.ijicc.net/index.php/ijicc-editions/31-volume-11-2020
