Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.

This article uses a qualitative descriptive approach, through field visits with observations and in-depth interviews. The research location chosen was a representative village in accordance with the Tourism Village classification of the Gunung Kidul Regency Tourism Office. A tourist village is a form of integration between attractions, accommodation and supporting facilities presented in a structure of community life that is integrated with applicable procedures and traditions. In line with this, the existence of tourist villages can be an alternative strategy for increasing village original income (PADes) to support poverty alleviation. Measuring the impact of tourism village innovation on increasing Village Original Income (PADes) in supporting poverty reduction can provide a complete picture of how the implementation of tourism village innovation has a significant impact on village development through increasing PADes. Gunung Kidul Regency is one of the areas that has succeeded in developing tourist villages, this can be seen from the reduction in poverty rates in the last 10 years.