APB Desa 2027: the schedule, documents, and people involved, all to be finished before 31 December 2026

By Mohammad Hilmi Bisri, S.Kom.. Published 4 November 2026.

The 2027 APB Desa (Anggaran Pendapatan dan Belanja Desa, the village budget) must be adopted by village regulation (peraturan desa) no later than 31 December 2026 (Article 38(2) of Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018). As of 4 November 2026, the October deadline for the joint agreement with the BPD (Badan Permusyawaratan Desa, the village consultative council) has already passed. This article explains the order of work, the documents sent to the regency, and the time that is left.

The rules in use as of November 2026

• Minister of Home Affairs Regulation No. 20 of 2018 on Village Financial Management (external site) has applied to the APB Desa since the 2019 budget year (Article 78(2)). The JDIH BPK page (the BPK legal database) lists its status as "Berlaku" (in force) and records no regulation that amends or revokes it. We did not find a 2026 Permendagri that replaces it.
• Minister of Home Affairs Regulation No. 114 of 2014 on Guidelines for Village Development (external site) governs how the RKP Desa (Rencana Kerja Pemerintah Desa, the village government work plan for one year) is prepared. Article 79 of Permendagri 20/2018 revokes some of its articles. Articles 29, 31, 33, 35, 37, 46, 48, and 51, which are used below, are not among those revoked.
• Permendagri 2/2026 on public information services, which we cover in the article Village PPID, only revokes Permendagri 3/2017 and does not govern village finances.
• The guidelines for preparing the APB Desa are set by a regent's regulation (Peraturan Bupati) every year, and the village secretary drafts the APB Desa regulation based on those guidelines and the RKP Desa for the year concerned (Article 31(2) of Permendagri 20/2018).

We did not find a Jombang Regent's Regulation on guidelines for preparing the 2027 APB Desa in the JDIH BPK as of 4 November 2026. Ask the camat (the head of the district, or kecamatan) or the Dinas Pemberdayaan Masyarakat dan Desa (DPMD, the regency office for community and village empowerment) whether those guidelines have been issued.

The schedule from the RKP Desa to adoption

This table sets out the deadlines for the 2027 APB Desa. "The current year" in the regulations means 2026.

The evaluation checks whether the draft complies with higher regulations, the public interest, and the RKP Desa (Article 35(4) and (5) of Permendagri 20/2018). The regent may delegate the evaluation to the camat (Article 37). If the regent does not give the evaluation result within 20 working days, the draft takes effect automatically (Article 35(3)).

Counting the time now that October has passed

Article 32(3) does not state any specific consequence if the October deadline is missed, and we did not find any other article in Permendagri 20/2018 that does. The deadline that remains binding is 31 December (Article 38(2)).

The calculation below is ours, not the wording of an article, and it does not take public holidays into account. Twenty working days is roughly four weeks. If the regent uses all of that time and the draft needs no corrections, the draft must have reached the regency by about the beginning of December. If it needs corrections, there are another 20 working days, so the whole process could come close to eight weeks. A village whose draft the BPD has not yet agreed should contact the camat or the DPMD this week to ask about the evaluation schedule.

Two other provisions are worth knowing:

• If the BPD does not agree to the draft, the village government may only spend money on running the village government, up to the previous year's ceiling. The village head adopts a village head regulation as the basis for that spending (Article 32(4) and (5)).
• If the evaluation result is not acted on and the village head adopts the village regulation anyway, the regent annuls it by regent's decision. The village head must then stop carrying it out within 7 working days at most, and may only spend on running the village government, up to the previous year's ceiling (Article 36).

Documents sent to the regent

The cover letter for the draft village regulation on the APB Desa is accompanied by at least the following documents (Article 34(3) of Permendagri 20/2018):

1. the draft village head regulation on the details of the APB Desa;
2. the village regulation on the RKP Desa;
3. the village regulation on authority based on origin rights and village-scale local authority;
4. the village regulation on setting up a reserve fund, if there is one;
5. the village regulation on capital investment, if there is one;
6. the minutes of the BPD meeting.

The formats for the village regulation on the APB Desa and the village head regulation on its details are in the attachments to Permendagri 20/2018 (Article 73). The village secretary coordinates the preparation of the draft (Article 31(2) and Article 33(2)).

Work after adoption

1. The village head assigns the Kaur (kepala urusan, a village affairs head) and the Kasi (kepala seksi, a village section head) who carry out budgeted activities to prepare the DPA (Dokumen Pelaksanaan Anggaran, the budget execution document) within 3 working days at most after the village regulation and the village head regulation are adopted. They hand the draft DPA to the village head through the village secretary within 6 working days at most after the assignment (Article 45(1) and (6)).
2. The village secretary verifies the draft DPA within 15 working days at most, and the village head approves it (Article 46).
3. The village head informs residents about the APB Desa through information media. The content must include at least the APB Desa, the budget activity implementers and their team, and the address for complaints (Article 39). Examples of the content and the announcement schedule are in the article on what a village website should contain.
4. Activities that buy goods or services follow the rules in the article on procurement of goods and services in villages.

The 2027 Village Fund and help from the regency

Permendesa PDT No. 16 of 2025 governs the focus of Village Fund (Dana Desa) use for 2026. As of 4 November 2026, we did not find a Permendesa PDT on the focus of Village Fund use for 2027 in either the JDIH BPK or the JDIH of Kemendesa PDT. We also have not found the 2027 Village Fund ceiling per village, so this article does not give a figure. Villages wait for the indicative ceiling from the regency. If the regency is late in providing it, the regent issues a notification letter to the village heads and guides and assists the villages so that the APB Desa is still adopted by 31 December (Article 37 of Permendagri 114/2014).

If village income rises or falls after the APB Desa is adopted, the village uses an amended APB Desa. An amendment is allowed only once in a budget year, except in extraordinary circumstances whose criteria are set by a regent's regulation (Article 40(1) to (3) of Permendagri 20/2018).

Notes for villages in Jombang Regency

Jombang Regent's Regulation No. 3 of 2026 (issued on 5 January 2026) governs the Prosperous and Advanced Village Program (Program Desa Maju dan Sejahtera) for 2027. Its funding is allocated at no less than IDR 800,000,000.00 (eight hundred million rupiah) per village per budget year, according to the region's financial capacity, from the Village Fund Allocation (Alokasi Dana Desa), the regional tax and levy revenue share, and special financial assistance (Article 3(1) and (2)). The size of the allocation and the names of the activities are set by regent's decision (Article 3(6)). That amount is not written in the Regent's Regulation itself, so ask the DPMD for the amount for your village.

The steps for the proposal (Article 4):

1. The village head facilitates a village meeting to discuss the proposals, and the result is recorded in minutes.
2. The result of the meeting is written into an amendment of the RPJM Desa (the village medium-term development plan) and the 2027 RKP Desa.
3. The village head sends the proposal to the regent, with the camat acknowledging it, together with the minutes and supporting documents, and then enters the proposal into SI MANTRA (the information system for this program).
4. The camat validates the proposal, the relevant regional agency verifies it, and the proposal is accommodated for funding in the APBD (Anggaran Pendapatan dan Belanja Daerah, the regional budget). The regent decides which activities are funded (Article 5(2)).

The regulation does not state a deadline for submitting proposals, so ask the DPMD or the camat for the schedule. Special financial assistance is managed within the APB Desa (Article 13(3) of Permendagri 20/2018). If your village needs a website to announce the APB Desa, the HanzCodes services for village governments are on the page solutions for villages.

This article is a summary as of 4 November 2026, not legal advice. Deadlines and the Regent's Regulation may change. For specific decisions, refer to the text of the regulations and to the officials or units with authority, for example the camat, the DPMD, the regency inspectorate, or a village facilitator.