Desain Sistem Informasi Akuntansi Desa dalam Rangka Meningkatkan Transparansi dan Akuntabilitas Keuangan Desa

Abstract

One important aspect in village governance is the financial aspect of the village. As thesmallest autonomous regions in the governance of the Republic of Indonesia, the village was given the autonomy to manage income and expenses independently. One consequence of the enactment of Law No. 6 of 2014 is a village source of revenue in the form of transfer funds budgeted in the village of APBN and APBD. Spill management of substantial funds legally also accompanied by demands for accountability or liability fund management both horizontally and vertically from the community of the local government and central government. In general the level of accountability and transparency in the financial management of the village is still low. Therefore, the design of financial accounting information system applications village is required to improve the accountability and transparency of village finances. This research was conducted with the objective of designing an application for financial accounting village. Analysis of the village administration system accounting officer found that the organizational structure of the financial administration of the village consists of: the village head, village secretary, the section chief and treasurer of the village. Data flow diagram (DFD) level 0 includes entities bassociated with the application system of financial management which includes the village of system administrators and system operators. Data flow diagram (DFD) level 1 consists of:Data processing general parameters, data processing parameters village, budget dataprocessing, data processing and data processing penatusahaan bookkeeping.Key Words : Village Accounting Information Systems Design, Data flow diagrams, Finance Village