ANALISIS PRAKTIK PENGELOLAAN APBKAL BERDASARKAN PERSPEKTIF REGULASI DAN GOOD GOVERNANCE PADA KALURAHAN NOGOTIRTO TAHUN ANGGARAN 2025

Abstract

This study aims to analyze the budgeting process of the Kalurahan Revenue and Expenditure Budget (APBKal) in Kalurahan Nogotirto, Gamping District, Sleman Regency, from the perspective of regulatory compliance and good governance principles. A qualitative descriptive approach was employed, with data collected through in-depth interviews and documentation studies of the RPJMKal, RKP Kalurahan, APBKal details, and budget realization reports. The findings indicate that the APBKal budgeting process generally complies with the prevailing regulatory framework, particularly Minister of Home Affairs Regulation No. 20 of 2018 and Minister of Villages Regulation No. 16 of 2025, across all stages from planning through accountability reporting. In terms of good governance, the kalurahan has procedurally implemented most mechanisms, including community involvement in Musrenbangkal forums, use of the Siskeudes/Sistemdes digital system, and regular transparent reporting to local government. However, several substantive weaknesses remain, including community participation that tends to be formal-procedural without guaranteeing citizens' proposals become final priorities, weak accountability in Local Own-Source Revenue (PADKal) management, and high dependency on central government regulations that are frequently delayed, forcing repeated budget revisions throughout the year. These findings suggest that fulfilling procedural aspects alone is insufficient to achieve ideal budget governance, requiring strengthened substantive participation, PADKal accountability, and legal certainty in the kalurahan budgeting process going forward.