ANALISIS TRANSPARANSI ANGGARAN PENDAPATAN DAN BELANJA KALURAHAN (APBKal) DI KALURAHAN SUMBERAGUNG KABUPATEN BANTUL DIY - Putri, Afelina Mutiara; Luthfiah, Alimatul; Larasati, Nazwa Daru; Melati, Sukma Agustina Galuh (PT. Tangrasula Tekno Kreatif, 2025)
ABSTRAK Transparansi dan akuntabilitas merupakan bentuk tanggung jawab pemerintah kepada masyarakat atas kinerja dalam pemanfaatan sumber daya yang ada. Penelitian ini bertujuan untuk manganalisis transparansi dalam pelaksanaan Anggaran Pendapatan dan Belanja Kalurahan (APBKal) di Kalurahan Sumberagung, Kabupaten Bantul, tahun anggaran 2024, berdasarkan regulasi nasional dan lokal yang relevan. Metode penelitian menggunakan pendekatan deskriptif kualitatif, dengan mengkaji bagaimana kerangka regulasi seperti Permendagri No. 20/2018, PP No. 60/2014, dan Perbup Bantul No. 59/2022 membentuk praktik penganggaran dan keterbukaan informasi publik di tingkat kalurahan. Hasil penelitian menunjukkan bahwa Kalurahan Sumberagung telah patuh secara formal terhadap ketentuan hukum melalui mekanisme Musyawarah Kalurahan (Muskal), Rencana Kerja Pemerintah Kalurahan (RKP), dan penggunaan aplikasi Siskeudes. Meskipun demikian, tantangan masih ada dalam meningkatkan partisipasi warga dan keterjangkauan informasi. Penelitian ini menyimpulkan bahwa meskipun kepatuhan regulatif sudah kuat, semangat transparansi perlu lebih diinternalisasi dan diperkuat secara sosial. Dengan demikian, Kalurahan Sumberagung telah menerapkan prinsip-prinsip transparansi dalam pengelolaan keuangan desa, meskipun masih terdapat tantangan dalam efektivitas penggunaan anggaran. ABSTRACT Transparency and accountability are forms of government responsibility to the public for its performance in utilizing available resources. This study aims to analyze transparency in the implementation of the Village Revenue and Expenditure Budget (APBKal) in Sumberagung Village, Bantul Regency, for the 2024 fiscal year, based on relevant national and local regulations. The research method uses a qualitative descriptive approach, examining how regulatory frameworks such as Permendagri No. 20/2018, PP No. 60/2014, and Perbup Bantul No. 59/2022 shape budgeting practices and public information disclosure at the village level. The research findings indicate that Sumberagung Village has formally complied with legal provisions through mechanisms such as the Village Assembly (Muskal), the Village Government Work Plan (RKP), and the use of the Siskeudes application. However, challenges remain in enhancing citizen participation and information accessibility. This study concludes that although regulatory compliance is strong, the spirit of transparency needs to be further internalized and strengthened socially. Thus, Sumberagung Village has implemented transparency principles in village financial management, although challenges remain in the effectiveness of budget utilization