Situbondo Regent Regulation 24/2025: Guidelines for the 2025 Village Budget

Situbondo Regent Regulation (Perbup) Number 24 of 2025 is a critical amendment to Perbup Number 58 of 2024. It establishes the official guidelines for the preparation of the Village Budget (APB Desa) for the 2025 fiscal year. This update ensures that budget policies align with regional priorities. Specifically, it aims to guarantee community welfare through transparent and participatory financial management across Situbondo Regency.

The primary goal of this amendment is to refine existing standards. By addressing the evolving challenges faced by village governments, the regulation emphasizes justice and accountability. Consequently, this policy synchronization between the regional and village governments ensures that development programs are effectively targeted and well-funded.

Core Principles of the 2025 Village Budget

According to the latest guidelines, every village must follow specific fundamental principles when drafting their Village Budget. These standards ensure that public funds are managed professionally:

• Administrative Necessity: The budget must reflect the actual needs required to run the village government.
• Timeliness: Preparation must adhere to the established legal schedules and stages.
• Transparency and Participation: Residents must be involved in the budgeting process and have full access to financial information.
• Sustainability and Equity: Budget allocation must ensure a fair distribution of resources that remains accountable over time.

Key Differences: Perbup 24/2025 vs. Perbup 58/2024

A significant shift in Perbup Situbondo Number 24 of 2025 is the enhancement of provisions regarding village income, expenditures, and financing. This update introduces new categories of spending focused on basic community needs and infrastructure. Furthermore, it places a stronger emphasis on the efficient use of the Village Fund and regional financial assistance to maximize local impact.

The 2025 Village Budget Structure

1. Village Income (Pendapatan Desa)

The 2025 Village Budget sources are divided into several clear categories:

• Original Village Income (PADesa): Revenue from village-owned enterprises and managed assets.
• Transfer Funds: Income derived from the National Village Fund (Dana Desa), Regional Allocation (ADD), and other financial aids.
• Other Income: This includes grants or yields from third-party collaborations.

2. Village Expenditures (Belanja Desa)

Expenditures must be allocated to vital sectors that directly benefit the village, including:

• Government administration and operational services.
• Physical infrastructure development, such as roads and clean water systems.
• Community empowerment and local human resource development.
• Disaster management and emergency response funds.

3. Village Financing (Pembiayaan Desa)

This refers to funds that require repayment or involve received returns, such as the disbursement of reserve funds or the sale of separated village wealth.

Development Priorities for 2025

Every village is required to align its Village Budget with national and regional goals. The 2025 focus areas include:

• Improving basic services, particularly in health and education.
• Strengthening the local economy through community empowerment and natural resource management.
• Accelerating infrastructure growth, including bridges and public facilities.

Conclusion

Situbondo Regent Regulation Number 24 of 2025 represents a major step toward a more transparent and efficient Village Budget. By following these updated guidelines, villages in Situbondo will be better prepared to meet development challenges. This professional approach ensures that every rupiah is used to provide the best possible service to the community.

Visit the Village Regulations page for official access.