<![CDATA[ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya kesesuaian antara perencanaan dan pelaksanaan anggaran dana desa serta kecenderungan kepatuhan regulasi yang masih bersifat administratif dan belum mencerminkan kualitas pengelolaan secara subtantif. Hal ini terlihat dari terbatasnya transparansi digital, rendahnya kemandirian fiskal akibat minimnya PADes, dominasi belanja pada pemerintahan dan Pembangunan, serta adanya SiLPA. Tujuan penelitian ini adalah mengkaji proses penganggaran APBKal dan kesesuaiannya terhadap regulasi di Kalurahan Tlogoadi karena berkaitan dengan pengelolaan dana desa sebagai sumber pendanaan yang cukup besar. Kajian ini mengacu pada teori penganggaran sektor publik dan regulasi seperti Permendagri Nomor 20 Tahun 2018 serta Perbup Sleman Nomor 58 Tahun 2021. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan pengumpulan data melalui wawancara dan dokumentasi. Hasil menunjukkan bahwa proses penganggaran telah sesuai dengan regulasi dan bersifat partisipatif, dengan selisih perencanaan dan realisasi pendapatan yang sangat kecil (sekitar 0,01%). Namun terdapat kendala dalam implementasi seperti keterlambatan pencairan dana, perubahan kebijakan, dan belum optimalnya transparansi berbasis digital karena kurangnya SDM. Temuan ini mengindikasikan bahwa meski kesesuaian formal telah tercapai, efektivitas pelaksanaan anggaran perlu ditingkatkan melalui optimalisasi teknologi informasi, peningkatan kapasitas SDM, dan penguatan transparansi untuk mendukung akuntabilitas pengelolaan keuangan desa. ABSTRACT This research is motivated by the importance of alignment between village fund planning and implementation, as well as the tendency for regulatory compliance to remain administrative in nature and not yet reflect the substantive quality of financial management. This is indicated by limited digital transparency, low fiscal independence due to minimal Village Own-Source Revenue (PADes), the dominance of expenditures on government administration and development, and the presence of budget surpluses (SiLPA). The purpose of this study is to examine the budgeting process of the Village Revenue and Expenditure Budget (APBKal) and its compliance with regulations in Tlogoadi Village, considering that village funds represent a significant source of financing. This study refers to public sector budgeting theory and relevant regulations, such as the Minister of Home Affairs Regulation Number 20 of 2018 and the Regent Regulation of Sleman Number 58 of 2021. This research employs a descriptive qualitative method, with data collected through interviews and documentation. The results show that the budgeting process is in accordance with regulations and is participatory in nature, with a very small discrepancy between planned and realized revenues (approximately 0.01%). However, there are several implementation challenges, including delays in fund disbursement, policy changes, and suboptimal digital transparency due to limited human resources. These findings indicate that although formal compliance has been achieved, the effectiveness of budget implementation still needs to be improved through the optimization of information technology, enhancement of human resource capacity, and strengthening of transparency to support accountability in village financial management.]]>
Copyrights © 2026
