Symbolic Participation in Village Budgeting: A Legal Analysis of Community Involvement in Tangkulowi Village
DOI:
https://doi.org/10.46924/jihk.v7i2.413Keywords:
Community Participation, Village Governance, Symbolic Participation, Village LawAbstract
This study analyzes community participation in the preparation of the Village Revenue and Expenditure Budget (APBDes) from the perspective of village governance law. Law Number 6 of 2014 on Villages, as lastly amended by Law Number 3 of 2024, normatively positions community participation as a fundamental principle of democratic and accountable village financial management. Using a normative-empirical legal approach, this research was conducted in Tangkulowi Village, Kulawi District, Sigi Regency. The findings reveal that community participation in APBDes preparation tends to be symbolic. Although formal involvement occurs through deliberative forums, community influence on budget priorities and allocations remains limited. Aspirations from indigenous groups, youth, and women are not adequately reflected in planning and budgeting documents. This symbolic participation weakens the legal legitimacy of the APBDes and reduces accountability and community oversight of village financial management. The study concludes that community participation in APBDes preparation constitutes a legal issue directly related to the quality of village democracy and the legitimacy of village governance.
Downloads
References
Journals
Azzira, Vivi Febrilian, Sulaeman, dan Iqbal Noor. “Akuntablitas dan Transparansi Pengelolaan Keuangan Desa dalam Perspektif Masyarakat: Studi Etnografi di Desa Nangerang, Kabupaten Sukabumi.” Jurnal Masharif Al-Syariah 10, no. 4 (2025): 2595–2600. https://doi.org/10.30651/jms.v10i4.27409.
Ginting, Gunanta, Aos Kuswandi, dan Ayuning Budiati. “Partisipasi Masyarakat Dalam Perencanaan Pembangunan Desa Kandui: Faktor Pengaruh dan Tantangan.” NeoRespublica Jurnal Ilmu Pemerintaha 6, no. 1 (2024): 112–29. https://doi.org/10.52423/neores.v6i1.1084.
Gumohung, Mohammad Ramdhan, Nilawaty Yusuf, dan Ayu Rakhma Wuryandini. “Akuntabilitas Pemerintah Desa Dalam Pengelolaan APBDes.” Jambura Accounting Review 5, no. 1 (2024): 50–63. https://doi.org/10.37905/jar.v5i1.110.
Hambali, dan Yenny Koentari. “Penguatan Model Pengawasan Partisipatif Kewargaan dalam Tata Kelola Dana Desa.” Journal of the Research Cencter for Digital Democracy 1, no. 1 (2025): 45–58. https://journal.idede.org/index.php/IDEDE/article/view/237.
Rifai, Muhamad, Paisol Burlian, dan Yazwardi. “The Authority of the Village Consultative Body in Determining Village Development Policies Based on Law Number 6 of 2014 Concerning Villages.” Jurnal Mediasi Media Ilmu Syari’ah dan Ahwal Al-Syakhsiyyah 8, no. 3 (2025). https://doi.org/10.58824/mediasas.v8i3.458.
Sari, Yorika Wulan. “Implementasi Kebijakan Transparansi Pendapatan dan Belanja Desa (APBDes) Studi di Desa Doko, Kecamatan Ngasem, Kabupaten Kediri, Jawa Timur.” Hukum Inovatif Jurnal Ilmu Hukum Sosial dan Humaniora 2, no. 3 (2025): 211–29. https://doi.org/10.62383/humif.v2i3.1995.
Wahyuni, Hesti Ayu, dan Litya Surisdani Anggraeniko. “Implementasi Asas Keterbukaan dan Partisipasi pada Seleksi Perangkat Desa dalam Mewujudkan Good Governance Pemerintahan Desa.” Jurnal Hukum In Concreto 3, no. 1 (2024): 41–56. https://doi.org/10.35960/inconcreto.v3i1.1342.
Walean, Tesar, Michael S. Mantiri, dan Agustinus B. Pati. “Partisipasi Masyarakat dalam Penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) diDesa Sinisir Kecamatan ModoindingKabupaten Minahasa Selatan.” Jurnal Governance 1, no. 2 (2021): 1–9. https://ejournal.unsrat.ac.id/v3/index.php/governance/article/view/35392/33116.
Zitri, Ilham. “Akuntabilitas Pemerintahan Desa Benete dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes).” Gorontalo Journal of Government and Political Studies 3, no. 2 (2020): 70–87. https://doi.org/10.32662/gjgops.v3i2.1128.
Books
Amin, Fadillah. Keuangan Pemerintah Desa Sumber Pendapatan, Alokasi Belanja, dan APBDES. Yogyakarta: Deepublish, 2023.
Bihamding, Hariawan. Perencanaan Pembangunan Partisipatif Desa. Yogyakarta: Deepublish, 2020.
Dewi, Anak Agung Istri Atu. Penyusunan Perda Yang Partisipatif: Peran Desa Pakraman Dalam Pembentukan Peraturan Daerah. Diedit oleh Gede Marhaendra Wija Atmaja. Denpasa: Zifatama Jawara, 2019.
Nasyirudin, Muhammad. Sosiologi Pemerintahan. Purwokerto: Eureka Media Aksara, 2025.
Wardiyanto, Bintoro, Siti Aminah, dan Ucu Martanto. Percikan Pemikiran Tata Kelola dan Pembangunan Desa. Surabaya: Airlangga University Press, 2016.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Moh. Yusuf , Retnadumila Saliha, Moh. Ikbal
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution 4.0 International License
Sinta ID: 
