Pentingnya aspek akuntabilitas dalam bidang pemerintahan, termasuk dalam bidang pengelolaan keuangan hasil yang perlu disikapi dalam memasuki sistem otonomi. Pemerintah bersama Kementerian Dalam Negeri dan Badan Pengawas Keuangan dan Pembangunan (BPKP) mendorong akuntabilitas pengelolaan keuangan desa melalui aplikasi sistem keuangan desa (SISKEUDES). Penelitian ini bertujuan untuk mengetahui bagaimana implementasi aplikasi sistem keuangan desa dalam meningkatkan kualitas akuntabilitas agar terciptanya good village governance di Desa Baleadi dan bagaimana peran aplikasi sistem keuangan desa dalam meningkatkan kualitas akuntabilitas keuangan desa ditinjau dari perspektif akuntansi syariah. Penelitian ini menggunakan metode kualitatif deskriptif yaitu data yang merupakan informasi mengenai keadaan sebagaimana sumber data dalam hubungan masalah yang diteliti. Hasil penelitian dapat disimpulkan bahwa Desa Baleadi telah melakukan proses pertanggungjawaban secara relevan dengan menerapkan aplikasi sistem keuangan desa yang sudah disesuaikan dengan ketentuan yang ada secara baik. Aplikasi sistem keuangan desa di Desa Baleadi telah memberikan kemudahan bagi perangkat desa dalam melaporkan pertanggungjawaban sehingga dapat menghasilkan laporan keuangan yang akurat.

ABSTRACT:
The importance of accountability aspect in the field of government, politics including in the field of financial management, is a result that needs to be prepared in entering the autonomous system. The government, along with the Ministry of Internal Affairs and the Financial and Development Supervisory Agency (BPKP) encourage village financial management accountability through village financial system application (SISKEUDES) development. The researched problems in this study are how to implement the village financial system application in improving the accountability qualities to create good village governance in Baleadi Village and how the village financial system application take roles in improving the quality of village financial accountability from a sharia accounting perspective. This study is descriptive and using a qualitative approach, intending to provide information about the actual situation as well as the source of data in the relationship of problem under the study. Descriptive data in the form of interviews are obtained from Baleadi Village. The purpose of this study is to provide a systematic and accurate description. As a result, it can be concluded that Baleadi Village has carried out a relevant accountability process by implementing a village financial application system that has been well adapted to existing provisions. The village financial system application in Baleadi Village has made it easy for village officials to report accountability so that they can produce accurate financial reports.