Implementasi Aplikasi Sipades 3.0 Untuk Meningkatkan Transparansi Dan Akuntabilitas Pengelolaan Aset Di Desa Kandangan
Keywords:
SIPADES 3.0, village assets, transparency, accountability.Abstract
This study is motivated by the low transparency and accountability in village asset management due to manual recording and limited information access. It aims to analyze the acceptance of the Village Asset Management System (SIPADES 3.0) in improving transparency and accountability in Kandangan Village. The research uses a qualitative case study approach conducted in Kandangan Village, Cerme District, Gresik Regency, involving the village head, secretary, SIPADES operator, and community members. Data were collected through interviews, observation, and documentation, then analyzed using data reduction, data display, and conclusion drawing with triangulation. The results show that SIPADES 3.0 improves asset recording order, facilitates inventory management, and enhances reporting quality. Transparency and accountability have increased, although challenges remain in limited human resources and digital literacy. Overall, SIPADES 3.0 is effective in supporting transparent and accountable village asset management, but strengthening officials’ capacity and infrastructure remains necessary.
Downloads
References
Adnan, A., Irvine, R. E., Williams, A., Harris, M., & Antonacci, G. (2025). Improving Acceptability of mHealth Apps—The Use of the Technology Acceptance Model to Assess the Acceptability of mHealth Apps: Systematic Review. Journal of Medical Internet Research, 27. https://doi.org/10.2196/66432
Adni, D. F., Shasrini, T., & Fadzil, F. (2024). International community service collaboration: Recommendations for village asset management in Kedah, Malaysia. Journal of Community Service and Empowerment, 5(2), 383–391. https://doi.org/10.22219/jcse.v5i2.29503
Al-Bukhrani, M. A., Alrefaee, Y. M. H., & Tawfik, M. (2025). Adoption of AI writing tools among academic researchers: A Theory of Reasoned Action approach. PLoS ONE, 20(1 January), 1–25. https://doi.org/10.1371/journal.pone.0313837
Darmawan, A. K., Umam, B. A., Ali, I., Setyawan, M. B., Muhsi, M., & Anwari, A. (2022). Assistance for Village Officials in the Implementation of Gis-Based Digital Asset Digitization in Durbuk Village, Pademawu District, Pamekasan Regency. International Journal of Engagement and Empowerment (IJE2), 2(3), 246–258. https://doi.org/10.53067/ije2.v2i3.76
Ediyanto Ediyanto, & Mona indrianie. (2023a). Analisis Penerapan Sistem Pengelolaan Aset Desa (Sipades) dalam Mewujudkan Good Governance di Desa Tanjungsari Kabupaten Sumedang. Journal of Administrative and Social Science, 4(1), 165–171. https://doi.org/10.55606/jass.v4i1.136
Ediyanto Ediyanto, & Mona indrianie. (2023b). Analisis Penerapan Sistem Pengelolaan Aset Desa (Sipades) dalam Mewujudkan Good Governance di Desa Tanjungsari Kabupaten Sumedang. Journal of Administrative and Social Science, 4(1), 165–171. https://doi.org/10.55606/jass.v4i1.136
Feng, G. C., Su, X., Lin, Z., He, Y., Luo, N., & Zhang, Y. (2021). Determinants of Technology Acceptance: Two Model-Based Meta-Analytic Reviews. Journalism and Mass Communication Quarterly, 98(1), 83–104. https://doi.org/10.1177/1077699020952400
Freitasl, A. da C., & Costa, H. da. (2022). Enhancing Community Welfare: Analysis of Village Fund Management in the Socio-Economic Sector. Law and Economics, 16(1), 15–29. https://doi.org/10.35335/laweco.v16i1.49
Granić, A., & Marangunić, N. (2019). Technology acceptance model in educational context: A systematic literature review. British Journal of Educational Technology, 50(5), 2572–2593. https://doi.org/10.1111/bjet.12864
Grimmelikhuijsen, S., Weske, U., Bouwman, R., & Tummers, L. (2017). Public sector transparency. Experiments in Public Management Research: Challenges and Contributions, (September 2007), 291–312. https://doi.org/10.1017/9781316676912.014
Imawan, A., Irianto, G., & Prihatiningtias, Y. W. (2019). Peran Akuntabilitas Pemerintah Desa Dalam Membangun Kepercayaan Publik. Jurnal Akuntansi Multiparadigma, 10(1). https://doi.org/10.18202/jamal.2019.04.10009
In, A., & Financial, V. (2025). International Journal of Economics , Accounting , and Management Systematic Literature Review ( SLR ): Transparency And. 1(5), 309–314.
Junaidi, D., & Adnan, M. F. (2023). JIEE : 3(2), 1–11.
Kamal, S. A., Shafiq, M., & Kakria, P. (2020). Investigating acceptance of telemedicine services through an extended technology acceptance model (TAM). Technology in Society, 60(November 2019), 101212. https://doi.org/10.1016/j.techsoc.2019.101212
King, W. R., & He, J. (2006). A meta-analysis of the technology acceptance model. Information and Management, 43(6), 740–755. https://doi.org/10.1016/j.im.2006.05.003
Kumar, R. (2016). Assessing Accountability. Rethinking Revolutions, 13(4), 273–304. https://doi.org/10.1093/acprof:oso/9780199465330.003.0009
Kurniawan, D. A., & Witono, B. (2023). Village Government Accountability and Transparency in Village Financial Management. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(2), 331–344. https://doi.org/10.36555/jasa.v7i2.2291
Mabillard, V., & Zumofen, R. (2017). The complex relationship between transparency and accountability: A synthesis and contribution to existing frameworks. Public Policy and Administration, 32(2), 110–129. https://doi.org/10.1177/0952076716653651
Malatji, W. R., van Eck, R., & Zuva, T. (2020). Understanding the usage, modifications, limitations and criticisms of technology acceptance model (TAM). Advances in Science, Technology and Engineering Systems, 5(6), 113–117. https://doi.org/10.25046/aj050612
Matheus, R., & Janssen, M. (2020). A Systematic Literature Study to Unravel Transparency Enabled by Open Government Data: The Window Theory. Public Performance and Management Review, 43(3), 503–534. https://doi.org/10.1080/15309576.2019.1691025
Murmann, P., & Fischer-Hübner, S. (2017). Tools for Achieving Usable Ex Post Transparency: A Survey. IEEE Access, 5, 22965–22991. https://doi.org/10.1109/ACCESS.2017.2765539
Nozari, A., Lalli, J. C., & Kumin, H. (1986). A random walk approximation for a solar energy storage system. Solar Energy, 37(2), 127–134. https://doi.org/10.1016/0038-092X(86)90070-8
Nugraha, B., Mafturrahman, M., Elshifa, A., Putri, N. A., & Fitriani, S. (2022). Implementation of the Village Asset Management System Policy in Realizing Good Governance in Pekalongan Regency. Publica: Jurnal Pemikiran Administrasi Negara, 14(2), 159–168. https://doi.org/10.15575/jpan.v14i2.21155
Nur Arum, P. W., Budi Santoso, S. E., Hariyanto, E., & Wibowo, H. (2024). The Effect Of Accountability And Transparency Of Fund Management On Village Government Trust In Paguyangan Brebes Sub-District. Jurnal Indonesia Sosial Teknologi, 5(4), 1359–1371. https://doi.org/10.59141/jist.v5i4.1011
Nurdianti, R. R., Sasanti, E. E., & Lenap, I. P. (2022). Analisis Implementasi Kebijakan Sistem Pengelolaan Aset Desa (Sipades) Di Pemerintah Desa Pendem. Jurnal Riset Mahasiswa Akuntansi, 2(4), 784–792. https://doi.org/10.29303/risma.v2i4.338
Ortega-Rodríguez, C., Licerán-Gutiérrez, A., & Moreno-Albarracín, A. L. (2020). Transparency as a key element in accountability in non-profit organizations: A systematic literature review. Sustainability (Switzerland), 12(14). https://doi.org/10.3390/su12145834
Rabiatul, Mariah, Q., & Raharso. (2020). Evaluasi Kesuksesan Implementasi Sistem Pengelolaan Aset Desa (SIPADES) Implementation Success Evaluation of Village Asset Management System (SIPADES). Jurnal Manajemen Aset Infrastruktur & Fasilitas, 4(1), 33–42.
Rachmawati, E., & Prapanca, D. (2024). Table Of Content Article information. Rechtsidee. Indonesian Journal of Law and Economics Review, 14(2), 6–14.
Rinto Z.W. Abidjulu, Feliks Arfid Guampe, & Join Hengkeng. (2024). Peran Kepala Desa dalam Mewujudkan Pembangunan Desa yang Berkelanjutan: Sebuah Studi Literatur Kasus-kasus di Indonesia. WISSEN : Jurnal Ilmu Sosial Dan Humaniora, 2(2), 272–285. https://doi.org/10.62383/wissen.v2i2.351
Safitri, I. (2023a). Implementasi Sistem Pengelolaan Aset Desa (SIPADES) di Kecamatan Bengkalis. Jurnal Mutiara Ilmu Akuntansi, 2(4), 94–102.
Safitri, I. (2023b). Implementasi Sistem Pengelolaan Aset Desa (SIPADES) di Kecamatan Bengkalis. Jurnal Mutiara Ilmu Akuntansi, 2(4), 94–102.
Safrizal, S., Taufik, T., & Basri, Y. M. (2022). Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable. Indonesian Journal of Economics, Social, and Humanities, 4(1), 15–28. https://doi.org/10.31258/ijesh.4.1.15-28
Sosial, J., Ramdani, R., Talitha, N. S., Renaldi, F., & Santikarama, I. (n.d.). Perencanaan Strategis Sistem Informasi Desa di Kabupaten Bandung Barat Menggunakan Kerangka Kerja Togaf ADM. 5(6), 3140–3157.
Stewart, V. R., Snyder, D. G., & Kou, C. Y. (2023). We Hold Ourselves Accountable: A Relational View of Team Accountability. Journal of Business Ethics, 183(3), 691–712. https://doi.org/10.1007/s10551-021-04969-z
Suhendar, H., Iskandar, J., Kurniadi, D., & Septiana, Y. (2022). Asset Management System Design of Village Based on Geographic Information System. Jurnal Teknik Informatika (Jutif), 3(4), 815–819. https://doi.org/10.20884/1.jutif.2022.3.4.299
Understanding, M. S., & Perspectives, T. (2007). r Fo Pe er Re vi r Fo Pe er Re vi. 54, 338–343.
Yusuf Eko Nahuddin. (2024). Barriers To Village Asset Management And Regional Government Policies In Overcoming Them. International Journal of Sociology and Law, 1(2), 114–127. https://doi.org/10.62951/ijsl.v1i2.58
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Aisyah Zarkasi, Waspodo Tjipto Subroto (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
