Proses Penganggaran Anggaran Pendapatan dan Belanja Kelurahan(APBKal) dalam Perspektif Regulasi dan Teori di Kelurahan Sidoarum, Daerah Istimewa Yogyakarta

Abstract

This study aims to analyze the process of preparing the KelurahanRevenue and Expenditure Budget (APBKal) in Sidoarum Kelurahanand to examine its implementation based on applicable regulations and the principles of good governance. The research employed a qualitative descriptive method through document analysis and interviews with the Village Secretary (Carik) of Sidoarum Kalurahan. The results indicate that the APBKal is prepared through a participatory process involving hamlet meetings, the KelurahanDeliberation Meeting (Muskal), and the KelurahanDevelopment Planning Meeting (Musrenbangkal), with reference to the Medium-Term Village Development Plan (RPJMKal) and the Annual Village Government Work Plan (RKPKal). Financial management is supported by the Village Financial System (Siskeudes), which enhances the effectiveness of planning, implementation, and reporting. The primary source of revenue in Sidoarum Kelurahanremains government transfer funds, while Village Own-Source Revenue (PAD) contributes only a relatively small proportion. The main challenges in the APBKal preparation process include frequent regulatory changes after the budget has been prepared and the disparity between community needs and the village's financial capacity. The implementation of the APBKal reflects the principles of good governance through internal supervision by the KelurahanConsultative Body and external oversight by the Sleman Regency Inspectorate. Expenditure priorities focus on food security, social services, and infrastructure maintenance in accordance with central government policies. However, the reduction of village funds to IDR 300 million per Kelurahanin 2026 highlights the need to strengthen Village Own-Source Revenue, enhance the capacity of village officials, and improve transparency, accountability, and regulatory synchronization to ensure sustainable village financial management.