Situbondo Regent Regulation No. 74 of 2025: The Blueprint for Professional and Accountable Village Budgeting in 2026

The Situbondo Regency Government has officially taken a strategic step in organizing rural financial governance by enacting Situbondo Regent Regulation No. 74 of 2025. This regulation serves as the Technical Guidelines for the Preparation of the Village Revenue and Expenditure Budget (APB Desa) for the 2026 Fiscal Year. For 132 villages across Situbondo, this Perbup is not just an administrative document; it is a mandatory legal compass that ensures every rupiah of village funds is managed with transparency, accountability, and a focus on long-term welfare.

Entering the 2026 fiscal year, village governments are faced with the challenge of synchronizing local potential with national economic transformation. Situbondo Regent Regulation No. 74 of 2025 provides a rigid yet adaptive framework to ensure that the distribution of Village Funds (DD) and Village Fund Allocations (ADD) triggers real economic growth. This article provides a comprehensive 1000+ word analysis of the regulation, covering policy synchronization, revenue structures, expenditure limits, and the crucial shift toward digital, cashless governance.

1. Strategic Vision: Aligning Village Development with National Priorities

The preparation of the 2026 Village Budget in Situbondo is explicitly mandated to support the national “Asta Cita” vision and the Regional Medium-Term Development Plan (RPJMD). According to Situbondo Regent Regulation No. 74 of 2025, village development is no longer about isolated projects but rather a part of an inclusive socio-economic transformation.

Economic Downstreaming at the Grassroots

One of the flagship priorities in the regulation is “Strategic Sector Downstreaming.” Villages are encouraged to move beyond raw material production. For instance, agricultural villages in Situbondo are directed to use their 2026 budgets to support processing facilities managed by BUMDes. This downstreaming aims to increase the “City Branding” of Situbondo through superior village products that are ready for the national market.

Human Resource and Social Welfare

The human-centric approach is heavily emphasized in Situbondo Regent Regulation No. 74 of 2025. Villages must allocate significant portions of their budget to eradicate extreme poverty, reduce stunting, and provide protection for vulnerable groups, including people with disabilities and the elderly. This ensures that the 2026 budget is socially inclusive and leaves no citizen behind.

2. Understanding the 2026 Village Income Structure

A fundamental aspect for village secretaries and treasurers is understanding the classification of income in the SISKEUDES system. The regulation divides village revenue into three distinct groups:

• Village Original Income (PADesa): This group includes results from BUMDes, village treasury land (Tanah Kas Desa), village markets, and community self-help contributions. Situbondo Regent Regulation No. 74 of 2025 pushes villages to optimize these sources to reduce dependence on transfers.
• Transfer Income: This is the largest component, consisting of the Village Fund (DD) from the state budget, Village Fund Allocation (ADD) from the regency budget, Tax and Retribution Revenue Sharing (BHP), and Provincial/Regency Financial Assistance.
• Other Legal Income: Includes bank interest, grants, and contributions from third parties that do not create legal ties or conflicts of interest.

3. The 70/30 Expenditure Rule: Balancing Development and Operations

To ensure that the majority of the budget is utilized for public interest, Situbondo Regent Regulation No. 74 of 2025 strictly enforces the 70/30 expenditure proportion as mandated by national law (PP 11/2019).

The 70% Portion: Public Services and Development

At least 70% of the total village budget must be directed toward:

1. Village administration and basic public services.
2. Infrastructure development (roads, irrigation, bridges).
3. Community guidance and empowerment programs.
4. Disaster management, emergency response, and urgent village needs.

The 30% Portion: Personnel and Operations

A maximum of 30% can be used for:

• Fixed Income (Siltap) and allowances for the Village Head and Officials.
• Operational allowances for the Village Consultative Body (BPD).
• Incentives for neighborhood heads (RT/RW).

4. Technical Standards for Salaries and Honoraria in 2026

One of the most anticipated sections of Situbondo Regent Regulation No. 74 of 2025 is the standardization of Fixed Income (Siltap). The regulation sets clear benchmarks to ensure fairness and administrative order across all 132 villages.

In addition to salaries, the regulation also sets the honoraria for the Financial Management Team (PPKD). The Village Head as the PKPKD receives Rp 300,000/month, the Secretary as the Coordinator receives Rp 275,000/month, and the Kaur/Kasi as implementers receive Rp 250,000/month.

5. Standardizing Official Travel Allowances (Perjalanan Dinas)

To prevent budget leakage, Situbondo Regent Regulation No. 74 of 2025 provides a rigid table for daily travel allowances. These rates are categorized by position and destination:

• Outside the Regency: Rates range from Rp 250,000 to Rp 350,000 per day depending on the position.
• Within the Regency: Rates range from Rp 80,000 to Rp 100,000. However, this allowance is only applicable if the task duration exceeds 8 working hours.
• Within the Sub-district: Rates range from Rp 40,000 to Rp 50,000.

6. Mandatory Healthcare and Digitalization Programs

The 2026 fiscal year in Situbondo places a heavy emphasis on health interventions and digital governance. Situbondo Regent Regulation No. 74 of 2025 mandates specific allocations for:

Stunting Acceleration and Posyandu ILP

Villages are required to support the Integrated Life Cycle Posyandu (ILP). Each village must appoint at least five Posyandu cadres with a maximum honorarium of Rp 150,000 per month. Additionally, the Human Development Cadre (KPM) receives a ceiling of Rp 600,000 per month as the primary officer responsible for health data synchronization.

The Shift to Cashless Governance

A revolutionary mandate in Situbondo Regent Regulation No. 74 of 2025 is the requirement for Cashless Payments. All salaries, honoraria, and payments to third-party providers must be conducted via bank transfer. This is designed to increase transparency and ensure that the audit trail for every transaction is clear and verifiable by the Inspectorate.

Digital Operator Incentives

To support the digital workload, the regulation allows for incentives:

• SISKEUDES Operator: Maximum Rp 500,000 per month.
• Social Data (SIKS-NG) Operator: Maximum Rp 200,000 per month.
• Prodeskel/Other App Operators: Maximum Rp 150,000 per month.

7. The Timeline for Budget Preparation and Evaluation

To ensure that development can begin on January 1st, 2026, the regulation sets a strict timeline for the APB Desa cycle:

1. October 2025: The draft budget (Raperdes) must be agreed upon by the Village Head and the BPD.
2. Submission for Evaluation: The draft must be submitted to the Regent via the Sub-district Head (Camat) within three days of agreement.
3. Evaluation Period: The evaluation process at the sub-district or regency level must be completed within 20 working days.
4. Finalization: The budget must be enacted as a Village Regulation by December 31, 2025, at the latest.

Conclusion

Situbondo Regent Regulation No. 74 of 2025 is a comprehensive masterplan for rural excellence in Situbondo. By standardizing income, enforcing expenditure proportions, and mandating digital transparency, the regency government is ensuring that village funds are a powerful tool for economic independence. For village officials, compliance with this Perbup is the first step toward a clean audit and a prosperous community. Let us utilize these guidelines to build villages that are not only financially healthy but also socially inclusive and technologically advanced.

Summary of Technical Standards (Perbup 74/2025)

Visit the Village Regulations page for official access.