On Tuesday, 15 September 2026, the Legal Consultation and Aid Center of the Faculty of Law, Universitas Gadjah Mada (PKBH FH UGM), in collaboration with the High Prosecution Office of the Special Region of Yogyakarta (Kejati DIY) and the Kalurahan Government of Logandeng, Playen Subdistrict, Gunungkidul Regency, held a legal awareness session regarding the desk review findings by the Grant Recipient Team for Kalurahan Regulation Assistance concerning the Kalurahan Logandeng Regulation on the Kalurahan Revenue and Expenditure Budget (APBKal) for Fiscal Year 2027. The event took place in Meeting Room 2 of the FH UGM Center for Studies. On this occasion, the Lead Lecturer of the Grant Recipient Team, Virga Dwi Efendi, S.H., LL.M., delivered several notes and recommendations regarding the Draft Kalurahan Logandeng Regulation on the Kalurahan Revenue and Expenditure Budget for Fiscal Year 2027.
During his presentation, Mr. Virga outlined the results of the desk review on the draft regulation. Several fundamental points required correction, including adjusting the preamble (considerans) and legal bases to incorporate the latest regulations. This includes citing Law No. 3 of 2024 concerning the Amendment to the Village Law, utilizing Government Regulation (PP) No. 16 of 2026 to replace PP No. 43 of 2014, removing PP No. 60 of 2014 as it has been replaced by PP No. 37 of 2023, and aligning with Ministry of Villages (Permendesa PDT) Regulation No. 16 of 2025 as well as Gunungkidul Regent Regulation (Perbup) No. 13 of 2026. Beyond revising the legal foundations, Mr. Virga emphasized the importance of drafting precision and refining the structural content to enhance its efficacy. Revisions spanned from Chapter I General Provisions (Article 1), Chapter II APBKal (Articles 2–4), Chapter III Implementation of APBKal (Articles 5–7), to the Closing Provisions in Article 8. Specifically for Articles 5 and 7, technical adjustments were proposed regarding the enactment of the Lurah Regulation on the APBKal Details and its amendment mechanism to anticipate extraordinary events or social issues within the community.
The discussion session proceeded interactively when addressing the dynamics of budget formulation at the kalurahan level. Representing the Kalurahan Government of Logandeng, Mrs. Beti Yuliani as the Acting Lurah (Plt. Lurah) of Logandeng shared several operational challenges, particularly concerning the uncertainty of indicative budget ceilings from the regency level, which are frequently issued close to the APBKal enactment deadline. In response, discussions highlighted adjustment mechanisms through Lurah Regulations as well as budget indicator calculations based on population size, geographical conditions, and poverty rates by comparing them with the previous year's budget. Additionally, Mrs. Ana Muflikah, S.H., representing Kejati DIY, provided recommendations to ensure that expenditure breakdowns per sector and lists of ongoing activities are incorporated in detail within the annexes.
This assistance activity for drafting the Kalurahan Logandeng Regulation aligns closely with the Sustainable Development Goals (SDGs) agenda. First, this initiative supports SDG 16: Peace, Justice, and Strong Institutions, by strengthening transparent, accountable, and legally compliant local financial governance. Second, the legal education and guidance provided by FH UGM directly contribute to SDG 4: Quality Education, specifically in advancing the legal capacity and understanding of officials and institutions at the village level. Lastly, the collaboration among FH UGM academics, Kejati DIY, and the Kalurahan Government of Logandeng represents a concrete implementation of SDG 17: Partnerships for the Goals, aimed at fostering sustainable and inclusive village development.
Author: Faizal Cahya Adhyaksa (Assisting Assistant for the Kalurahan Regulation Drafting Project under Virga Dwi Efendi, S.H., LL.M.)
