Modul 4 Ok Siskeudes

BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN

Modul Pengelolaan Keuangan Keuangan Desa # 4

MODUL APLIKASI SISTEM KEUANGAN KEUANGAN DESA TATAKELOL

(SISKEUDES)

Deputi Bidang Pengawasan Penyelenggaraan Keuangan Daerah 2016

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BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN

Modul Pengelolaan Keuangan Desa # 4

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APLIKASI SISTEM KEA!"A! DESA #SISKEDES$

Di%eluar%an &leh Deputi Bidang Pengawasan Penyelenggaraan Keuangan Keuangan Daerah ' BPKP dala( rang%a Di%lat Su)stansi * Pengel&laan Keuangan Desa )agi pegawai di ling%ungan BPKP BPKP++

Edisi Perta(a, -anuari 2016

DEPTI BIDA!" PE!"A.ASA! PE!/ELE!""AAA! KEA!"A! DAEA BADA! PE!"A.ASA! KEA!"A! DA! PEMBA!"!A!  -L+ Pra(u%a Pra(u%a !&(&r !&(&r 3 -a%arta Ti(ur Ti(ur  Telep&n  Telep&n 4a5+

, #021$ 7863 , #021$ 791002

Surat ele%tr&ni% , satgas+desa:g(ail+;&( satgas+desa:g(ail+;&(

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Modul # 4 : Aplikasi Sistem Keuangan Desa (SISKEUDES)

KATA PENGANTAR

Dengan disah%annya  !&(&r 6 Tahun Tahun 2018 tentang Desa3 desa di)eri%an %ese(patan yang )esar untu% (engurus tata pe(erintahannya sendiri serta pela% sanaan pe()angunan untu% (ening%at%an %ese)ye%+ K&de re%ening re%ening APBDes leel 1 s+d  sudah di)a%u%an sesuai dengan Per(endagri 11 Tahun Tahun 2018 tentang Ped&(an Pengel&laan Keuangan Desa+ Sedang%an %&de re%ening APBDes pada leel 8 disusun sesuai dengan %e)utuhan daerah dengan (e(perhati%an Per(endagri 11 Tahun 2018+ K&de re%ening re%ening pada leel 8 pada apli%asi adalah %&de re%ening de?ault yang disusun )erdasar%an (&dul Bi(%&n yang diter)it%an Deputi PPKD P PKD BPKP+ BPKP+ K&de re%ening terse)ut dapat disesuai%an dengan %e)utuhan daerah+ Masing'(asing Pe(da dapat (ela%u%an peru)ahan re%ening terse)ut dan di)a%u%an (elalui Peraturan Kepala Daerah yang (engatur tentang Ped&(an Pengel&laan Keuangan Desa+ Peru)ahan %&de re%ening per desa pada apli%asi SISKEDES tida% diper)&leh%an dan harus di)a%u%an sa(a untu% satu pe(da tertentu+ Pe()a%uan ini )erhu)ungan dengan adanya %&(pilasi data APBDes APBDe s pada ting%at Ka)upatenGK&ta yang (e()utu%an )agan a%un standar re%ening APBDes+ Pena()ahan %&de re%ening

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Modul # 4 : Aplikasi Sistem Keuangan Desa (SISKEUDES)

4 Pa&a'ee& B-dang dan Keg-aan Para(eter Bidang dan %egiatan terdiri dari dua digit %&de )idang dan dua digit %&de %egiatan dengan ?&r(at 00+00+J+ K&de )idang diisi dengan dua digit %&de )idang %ewenangan yang dili(pah%an %e desa sesuai  !&+ 6 Tahun 2018+ Sesuai undang'undang terse)ut3 )idang %ewenangan yang dili(pah%an %e desa (eliputi , 01 Bidang Penyelenggaraan Pe(erintah Desa  02 Bidang Pela%sanaan Pe()angunan Desa  0 Bidang Pe()inaan Ke(asyara%atan  08 Bidang Pe()erdayaan Masyara%at Desa  dan 07 Bidang Tida% Terduga+ Para(eter %&de %egiatan yang )&leh dila%sana%an &leh desa di)a%u%an sesuai dengan yang )erla%u di pe(erintah daerah yang )ersang%utan+ K&de K&de %egiatan disusun )erdasar%an %e)utuhan yang ada3 diru(us%an &leh SKPD Te%nis yang )erhu)ungan dengan desa dan di)a%u%an di )a%u%an dala( Peraturan Kepala Daerah yang (engatur (engenai ped&(an pengel&laan %euangan desa atau Peraturan Kepala Kepala Daerah yang (engatur (engenai ped&(an penyusunan APBDesa+ Penyusunan da?tar %egiatan yang )&leh dila%sana%an &leh desa disesuai%an dengan )idang %ewenangan dan tetap (e(perhati%an peraturan yang le)ih tinggi3 seperti Per(endes PDTT3 Per(enKeu Per(enKeu dan Per(endagri yang (engatur (asalah %euangan desa+

. Pa&a'ee& Kode Su'/e&dana Para(eter %&de su()erdana pada apli%asi SISKEDES terdiri dari tiga digit huru?  dengan ?&r(at AAAJ+ K&de su()erdana dala( apli%asi adalah %&de )a%u yang terdiri dari  #tut&(asi+ Bila tida% diperguna%an ad(inistrat&r %a)upatenG%&ta agar (e(ati%an tur ini sehingga tida% (e()ingung%an petugas &perat&r desa+

2 Pa&a'ee& Belan3a Oe&as-onal Para(eter (apping )elan