Kapasitas Pemerintah Desa dalam Mewujudkan Tata Kelola Keuangan pada Aplikasi Siskeudes di Desa Kutalimbaru Kecamatan Kutalimbaru Kabupaten Deli Serdang

Abstract

Organizational capacity is an important thing in seeing the organization's ability to carry out its duties and functions as well as its authority to achieve goals. Capacity is needed by the village government in supporting and carrying out its main tasks and functions, especially in realizing financial governance. This study aims to describe in detail the capacity of the village government in realizing financial governance in the application of siskeudes in Kutalimbaru village. The research method used in this study is descriptive research with a qualitative approach. Data collection was carried out by interview, observation, and documentation techniques. This study uses the basis of capacity analysis proposed by Kapucu (2012) including aspiration capacity, strategy capacity, organizational skill capacity, human resources capacity, infrastructure and system capacity, structural capacity and cultural capacity. Based on the results of the research on the aspiration capacity of the Kutalimbaru village government, it has a clear vision and mission, especially in realizing transparent financial governance which is realized by using the Siskeudes application. The capacity of the organizational strategy carried out in dealing with changes in financial governance from manual to application is to assign employees who are easiest to understand technology to become system operators, when data input is carried out carefully and follows socialization and training. The capacity of organizational skills in planning can be seen from the bottom-up approach, the availability of human resources is carried out by forming a networking team, and establishing cooperation (networking) with the district government. The capacity of human resources is still not optimal because technical guidance is only carried out when the siskeudes application is updated. Infrastructure and system capacity still need to be improved and improved in terms of internet network facilities. The organizational structure capacity of each village apparatus carries out its duties in accordance with its duties. The cultural capacity of the Kutalimbaru village government applies the principles of transparency and openness to the community.