Collaborative Assistance Model in the Preparation of the APBDES: Integration of Legal Aspects and Community Participation

  • Eka Merdekawati Djafar Universitas Hasanuddin
  • Fajlurrahman Jurdi Universitas Hasanuddin
  • Naswar Universitas Hasanuddin
  • Sardil Mutaallif Universitas Hasanuddin
  • A. Nur Ilmi Amaliyah Passalowongi Universitas Hasanuddin
  • Juwita Universitas Hasanuddin
Keywords: RAPBDes, Partisipatif, Legitimacy

Abstract

The Draft Village Revenue and Expenditure Budget (RAPBDes) has an important role for villages in managing finances, preparing development plans, and determining the direction of village development policies. However, the problem of formulating the RAPBDes is still a challenge for some villages due to the lack of capacity and education of village officials as budget planners. The Technical Assistance for the Preparation of the RAPBDes service program aims to improve the understanding and skills of village officials in preparing a more effective budget by focusing on the agricultural sector as a support for the village economy. The method in implementing this program involves 30 participants of village officials as targets, by undergoing service from July and August. The results of the program obtained through the post test showed a percentage of 95%, this can be seen through the ability of the village apparatus to answer questions and formulate RAPBDes in accordance with legal legitimacy. This program has succeeded in improving the quality of the RAPBDes policy and has the potential to be applied more widely as a model of assisting the preparation of RAPBDes in other villages.

References

Astuty, E. (2013). Accountability of the village government in the management of the village revenue and expenditure budget (APBDes) (Study on the allocation of village funds for the 2011 fiscal year in Dan Village, Geger District, Madiun Regency). Publishing, 1(2). 1-19.

Astini, N. P., Sihotang, E., & Arjawa, A. G. P. (2025). Juridical Analysis of Village Financial Management Accountability by Village Heads based on Law Number 3 of 2024 concerning Villages. Mutiara: Indonesian Multidisciplinary Scientific Journal, 3(3), 123-138.

Cahyono H, & Mufidayanti K. (2021), Community Participation in the Planning of the Sasakpanjang Regional Budget, Tajurhalang District, Bogor Regency. Indonesian Treasury Review 6 (2), 176-177

Faoziyah. (2023). Optimizing Village Funds to Overcome Poverty. Bandar Lampung : Media Heritage.

Hatu A. R, Ibrahim R., Bumulo S., & Adahanti S. F., (2024) Community Participation in Village Fund Management in Biluango Village, Kabila Bone District, Bone Bolango Regency. Researchgate, 2(1). 4-7.

Hadi K., Sihidi T. I., & Werefrindus M. (2022) Community Participation in the Preparation of the Regional Budget in Pait Village, Kasembon District, Malang Regency for the 2019 Fiscal Year. Journal of State Administration, 10(1), 67-68.

Hadi, L. A., & Pramudiana, I. D. (2024). Evaluation of Village Fund Allocation Policy in the Implementation of Development in Kuta Village, Pujut District, Central Lombok. Soetomo Master of Administrative Sciences, 2(2), 193-202.

Ikbal M., & Jabbar A. A.. (2019). Community Participation in Development Planning of Dongi Village, Pitu Riawa District, Sidenreng Rappang Regency. Journal of Veterinary Medicine, 5(1), 586.

Laily, N. I. E. (2015) Community Participation in Participatory Development Planning. Journal of Public Policy and Management, 3(3), 300.

Law Number 6 of 2014 concerning Villages, January 15, 2014. Statute Book of the Republic of Indonesia Year 2014 Number 6, Jakarta.

Mansur., Agustang A., Idhan M. A., Kadir Y., & Nuna M. (2021). Participatory Planning of Village Governments and the Community in Managing the APBDes. Journal of Human Resource Management, Administration and Public Service, VIII(2). 354-355

Prakarsa A. N., Aisyah S., & Suharto G. D. (2024). Organizational Effectiveness in the Management of the Village Revenue and Expenditure Budget (APBDes) Maron Village, Karangrejo District, Magetan Regency. Journal of Social Community, 9(1),193.

Rudiadi, R., Ilosa, A., & Al Sukri, S. (2021). Optimizing the performance of the village government in the preparation of village development work plans. El-Riyasah Journal, 12(1), 44-58.

Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management, May 8, 2018. Statute Book of the Republic of Indonesia Year 2014 Number 20, Jakarta.

Sangian, A. D., Dengo, S., & Pombengi, D. J. (2018). Participatory Approach in Development in Tawang Village, Tenga District, South Minahasa Regency. Journal of Public Administration, 4(56), 1-10.

Saragih, R., & Agung, S. (2018). The Role of Government Political Communication in Efforts to Increase Community Participation in the Use of Village Funds (Exploring the Form of Community Communication Towards the Use of Village Funds). Reformasi, 7(1).

Supriadi, E. (2015). The Responsibility of the Village Head in Village Financial Management is based on Law Number 6 of 2014 concerning Villages. IUS Journal of Law and Justice Studies, 3(2), 330-346.

Walean T., Mantriri S. M., & Pati B. A., (2021) Community Participation in the Preparation of Village Revenue and Expenditure Budgets (APBDes) in Sinisir, Modoinding District, South Minahasa Regency. Journal of Governance, 1(2), 2-7

Published
2025-10-01
How to Cite
Eka Merdekawati Djafar, Fajlurrahman Jurdi, Naswar, Sardil Mutaallif, A. Nur Ilmi Amaliyah Passalowongi, & Juwita. (2025). Collaborative Assistance Model in the Preparation of the APBDES: Integration of Legal Aspects and Community Participation. Journal Informatic, Education and Management (JIEM), 8(1), 63-74. https://doi.org/10.61992/jiem.v8i1.182