Collaborative Governance in the Formulation of Local Revenue and Expenditure Budget in Takalar District, South Sulawesi Province

The district of Takalar has experienced several instances of reduction and delay in the distribution of the General Allocation Fund (DAU) as a consequence of suboptimal budgeting and management of the Regional Budget (APBD). The involvement of the District Government together with the Regional People's Representative Council (DPRD) in the formulation of the APBD reflects the concept of collaboration, yet in practice, Collaborative Governance has not been effectively implemented. This research aims to analyze the reasons behind the ineffective implementation of collaborative governance in the APBD formulation process and the supporting and inhibiting factors of collaborative governance in the APBD formulation of Takalar District. The research utilizes a qualitative descriptive method, with primary data obtained through observations and interviews with representatives from the District Government, DPRD, and the Takalar community. Data analysis techniques include descriptive analysis methods comprising data reduction, data presentation, and drawing conclusions. The research findings are as follows: 1) Collaborative Governance in the formulation of Takalar District's APBD has not been effectively implemented due to the absence of participatory space and mechanisms for involvement of non-governmental parties, lack of trust between actors and the community, low commitment to the process, insufficient shared understanding of principles and values in good regional financial management, and minimal strategic planning to enhance the effectiveness and efficiency of transparent and accountable APBD formulation; 2) Collaborative Governance in APBD formulation is supported by regulations and guidelines for APBD formulation from both central and regional authorities, the presence of the Financial and Development Supervisory Agency (BPKP) overseeing regional financial management, and the capacity of leadership of institutions involved in APBD formulation. However, Collaborative Governance in APBD formulation is hindered by the lack of competent human resources in budget management, underutilization of technology, poor coordination among involved actors, insignificant participation of non-governmental parties, and low initiative of leadership roles in promoting transparency and accountability in APBD formulation. Research recommendations include the need to establish formal mechanisms in the form of regulations and policies to open participatory spaces for the involvement of non-governmental parties in APBD formulation, aiming towards a more public-oriented, effective, efficient, transparent, and accountable process.