Evaluating Regulatory Compliance in Village Budgeting

This study investigates the extent to which financial governance and budgeting practices in Kalurahan Pleret, Bantul Regency, Special Region of Yogyakarta, comply with the principles stipulated in the Permendagri No. 20 of 2018, namely transparency, accountability, participation, as well as orderliness and budget discipline. The research aims to critically assess the formulation and implementation of the Village Budget (APBKal) within this regulatory framework to evaluate its effectiveness in promoting good governance at the village level. Utilizing a qualitative case study methodology, data were collected through semi-structured interviews, direct observations, and document analysis, and subsequently subjected to thematic analysis. Findings indicate that Kalurahan Pleret largely conforms to regulatory mandates, with transparent budgeting facilitated by the use of digital financial management systems (SISKEUDES), active community involvement, and adherence to budgetary discipline. Nonetheless, challenges persist regarding the depth of public engagement and the robustness of accountability mechanisms. The study concludes that while Kalurahan Pleret demonstrates commendable compliance with village financial governance principles, ongoing capacity development and strengthened oversight frameworks are essential to enhance sustainable, participatory, and accountable village administration. These findings contribute to the broader discourse on decentralization and local governance by illuminating the interplay between national regulations and local practices in Indonesia.