The presentation of superior research results from the Laboratory of the Faculty of Economics and Business, University of Gadjah Mada (FEB UGM) was held on Tuesday (29/12/20) through the Zoom platform which invited participants from various circles. This event was held in collaboration with the three laboratories at FEB UGM, namely: Accounting Laboratory, Management Laboratory, and Economics Laboratory. The presentation of the research results was divided into three sessions by presenting presenter representatives from each departmental laboratory.
In the research presentation session by the Accounting Laboratory, research results were presented, namely Sidek Desaku (Debit Credit Information System for Villages), an innovation in the form of an application that helps make it easier for the Village Government to manage and account for village finances. The Sidek Desaku application will increase government accountability in Indonesia, especially village governments. Sidek Desaku is an application system that replaces the Village Financial System (SisKeuDes). Sidek Desaku is a system that can help record village financial transactions. Starting from village financial budget planning to village financial accountability reports. Sidek Desaku is able to design the village RPJM, RKP and the process of budgeting and accountability for activities. In addition, Sidek Desa is also able to make reports in terms of accounting.
This system is a follow-up to the Regulation of the Minister of Internal Affairs (Permendagri) number 20 of 2018 concerning village financial management. Sidek Desa has started to be socialized and implemented. It is hoped that the financial reports in the village will be transparent. With more transparent financial reports, the community can monitor and know every program that has been carried out by the village.
This is in line with the presentation by Tunggoro Widiandaru, S.E., M.H., CA., ACPA., CLI., Ak., the Sidek Desaku Development Team who explained the results of the Sidek Desaku research. Tunggoro explained technically things related to Sidek Desaku.
“We all know that the allocation of village funds received by the village from year to year is increasing. From sources from the Ministry of Finance, starting in 2015 the village fund allocation budget was disbursed at 280.8 million per village until in 2020, the village fund budget was around 960 million per village,” said Tunggoro.
According to Tunggoro, the Village Fund is only one source of village revenue, there are still other village revenues such as village original income, allocation of village funds, balancing funds and revenue-sharing funds from the district or province. Therefore, the management of this village fund needs to be properly accounted for.
“Besides that the village is faced with a lot of village regulations, after we researched, more or less we found that there were 32 rules that the village had to obey and that was very burdensome for the village. Starting from laws and regulations, government regulations, joint decisions of three ministers, Minister of Internal Affairs Regulations, Minister of Finance Regulations, and other regulations such as provincial and district regulations,” he explained.
In accordance with Permendagri No. 20 of 2018, access to village finance must be managed on a transparent, accountable, participatory basis and carried out in an orderly and budgetary discipline.
“We tried to explain further how it was applied. This orderly and budgetary discipline must be carried out when they carry out implementation and administration. This is where accounting plays an important role. Accounting is present through Sidek Desaku starting from the budgeting, accounting, and financial reports,” he said.
“Accounting is similar to the dashboard of an airplane. An airplane pilot sees the condition of his plane just by looking at the monitor screens in front of him. Likewise with accounting, a decision maker in the company or in the village, is very dependent on various indicators,” said Tunggoro quoting a sentence from Mr. Sony Warsono.
Tunggoro hopes that in the future Sidek Desaku can help villages, especially at higher levels, namely sub-districts, districts, provinces to ministries starting with their decision-making that relies on reliable data.
Technically, Sidek Desaku is an application system that is tiered and real time, therefore in the midst of constantly flowing information needs, Sidek Desaku is structured as an application that has control features. In addition, information about villages can also be connected in real time at the sub-district, district, and then at the ministry and agency level.
“When you input financial data, at that time sub-districts and regencies also can see the data and make decisions at a high level,” he explained.
The description of the Sidek Desaku process starts from the APBDes, reporting can be accessed by sub-districts, districts, to high levels. Therefore, if it occurs in a village problems regarding the budget or budget absorption that are not appropriate, the district or higher level can immediately give a warning or note that can be done directly
Sidek Desaku is arranged according to the term of office of the village head. Because so far, reports are always made separately. As a result, after the end of their term of office, they find it difficult to show reports from the year they served until the sixth year they were last retired.
“With Sidek Desaku, the hope is that when they compile the village head’s final report, they just have to compile it,” he said
According to Tunggoro, Sidek Desaku is a separate but connected application. This is because this application connects units, people, separate parts that can synergize and are able to produce interconnected outputs. Sidek Desaku also minimizes repetitive work.
“Sidek Desaku can submit budget, SPP, and SPI submissions online. In addition, Sidek Desaku offers convenience in data collection, this application is able to meet the criteria of useful information with flexible access, can be accessed anywhere and anytime, “explained Tunggoro.
Sidek Desaku produces four report components including budget planning reports, village reports, administrative reports, and accounting reports, whose documents and systems are always updated with the latest nomenclature.
Reportage : Sony Budiarso/Kirana Lalita Pristy
