<![CDATA[ABSTRAK Meskipun dikenal sebagai desa mandiri dengan kapasitas ekonomi tinggi, belum ada kajian yang meneliti terkait Kalurahan Condongcatur yang masih terjebak dalam defisit anggaran kritis dan formalitas tata kelola. Penelitian ini bertujuan untuk menganalisis akuntabilitas, transparansi, dan partisipasi dalam proses penyusunan APBKal 2025 di Kalurahan Condongcatur, Kabupaten Sleman. Menggunakan metode penelitian kualitatif deskriptif dengan teknik purposive sampling, melalui wawancara mendalam, observasi dan peninjauan dokumen. Hasil penelitian akan menunjukkan bahwa akuntabilitas, transparansi dan partisipasi dalam penganggaran di Kalurahan Condongcatur sudah berjalan dengan tingkat kepatuhan regulasi yang tinggi, namun secara kualitas substantif masih menghadapi beberapa tantangan. Berdasarkan teori Good Governance terdapat tiga temuan tajam. Pertama, akuntabilitas berbasis Siskeudes lumpuh secara efisiensi akibat pembaruan sistem di akhir tahun yang memaksa aparatur bekerja ganda via Excel. Kedua, transparansi bersifat formalitas karena publikasi makro tidak menyentuh pemahaman masyarakat. Ketiga, partisipasi warga kurang menyeluruh karena hanya didominasi oleh tokoh masyarakat, ditambah anggaran desa mengalami defisit 20,01%. Kesimpulannya, kepatuhan prosedural di Condongcatur belum mampu menciptakan kemandirian fiskal substantif yang berorientasi pada pemberdayaan masyarakat ABSTRACT Although known as a self-sufficient village with strong economic capacity, no study has yet examined how Condongcatur Village remains trapped in a critical budget deficit and bureaucratic governance. This study aims to analyze accountability, transparency, and participation in the process of drafting the 2025 Village Budget (APBKal) in Condongcatur Village, Sleman Regency. Using a descriptive qualitative research method with purposive sampling, the study employs in-depth interviews, observations, and document reviews. The findings will demonstrate that accountability, transparency, and participation in budgeting in Condongcatur Village are already being implemented with a high level of regulatory compliance; however, in terms of substantive quality, they still face several challenges. Based on Good Governance theory, there are three key findings. First, institutional accountability based on Siskeudes is inefficient due to system updates at the end of the year that force officials to work twice as hard using Excel. Second, transparency is merely a formality because macro-level publications do not address the public’s technical understanding. Third, citizen participation is not comprehensive because it is dominated only by community leaders, compounded by a critical village budget deficit of 20.01%. In conclusion, procedural compliance in Condongcatur has not yet been able to create substantive fiscal autonomy oriented toward community empowerment.]]>
