One of the principles of good governance is existence transparency. Prasetyo [1] states that transparency is the involvement of the community in making decisions, both directly and indirectly through representative institutions that can channel their aspirations. Transparency also includes developer elements open government, Prasetyo [2] defines Open Government as transparency of government action, access to information services from government and government responsiveness to new ideas, requests and needs. In managing regional finances, this concept has begun to be applied in line with the enactment of Permendagri Number 70 of 2019 concerning Regional Government Information Systems (SIPD). Regional Government Information System (SIPD) is the management of regional development information, regional financial information and other regional government information that are interconnected to be utilized in implementing regional development.

Upon the publication of Permendagri Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management, regional financial management has undergone changes in mechanisms, one of which is a change in the procedure for budgeting grant expenditures. The spending rules for grants no longer use Permendagri Number 32 of 2011 concerning Guidelines for Giving Grants and Social Assistance Sourced from the Regional Revenue and Expenditure Budget as amended several times, most recently by Permendagri Number 99 of 2019 concerning the Fifth Amendment to Permendagri Number 32 of 2011. Alisyahbana [3] stated that budgeting, implementation and accountability for grant spending underlies Permendagri Number 77 of 2020 is carried out by SKPD. Thus, spending on grants in the current year depends on the SKPD in charge. Then the SKPD should prepare regulations related to the technical guidelines for grant spending which are their responsibility. As revealed by Bastian [4] that regulations are made to show how to serve the community, ensure that those who implement and receive services do not abuse the system.

Regional governments are given the mandate to technically regulate procedures for budgeting, implementation and administration, reporting and accountability as well as monitoring and evaluation of grants with regional head regulations. Permendagri Number 77 of 2020 does not specifically regulate grant spending, so there are provisions that must be translated according to regional conditions. The phenomenon is that the allocation of grant spending does not only come from the regular SKPD proposals but also comes from the main points of view of the DPRD. Nurul [5] states that the main ideas of the DPRD are the form of accountability of DPRD members to their constituents, due to the tendency of DPRD members to carry out activities dibasis vote for him at election time. The assumption of the existence of legislative group interests is related to research conducted by Rohaeni and Arenawati [6] concerning the Analysis of Grant Allocations in Province Banten, the results of the study show that the Policy on Grants and Social Assistance in Banten Province is not based on a needs analysis and is not intended to support the implementation of development but is more due to the politics of the authorities.

This research is important because there is not much literacy regarding research on grants that underlies the latest regulations, as for previous research such as that conducted by Jannah [7] who examined the Analysis of the Implementation of Grants and Social Assistance Sourced from the Regional Revenue and Expenditure Budget in the Kubu District Government Raya for the 2012 Fiscal Year, the research results show that the implementation of grants and social assistance to the Government of Kubu Raya Regency has complied with the applicable rules and regulations. As well as research conducted by Arifin et al. [8] entitled Analysis of the Process of Planning Grants and Social Assistance Budgeting Sourced from the Regional Revenue and Expenditure Budget (Study on the Regional Financial and Asset Management Revenue Service of Morowali Regency), the results of the study indicate that the causes of irregularities in budget planning is the lack of understanding from the executive and legislature in the planning process both budgetary and elitist. Where the rules for grants and social assistance still refer to the Regulation of the Minister of Home Affairs Number 32 of 2011 concerning Guidelines for Granting and Social Assistance originating from the Regional Revenue and Expenditure Budget. So researchers want to know how the budgeting process for grants spending at the Lumajang Regency Government in the 2023 Fiscal Year. It is hoped that this research will have benefits in the field of literacy and government.

Literature Review

Good Governance: UNDP in Mardiasmo [9] states that good governance more emphasis on political, economic and administrative aspects of financial management. The political aspect places more emphasis on the policy-making process. The economic aspect emphasizes the process of making economic decisions that have implications for issues of equity, reducing poverty and improving the quality of human life. While the administrative aspect refers to the policy implementation system compiled or determined by the local government. Principle good governance is participation, rule of law, transparency, responsiveness, consensus orientation, equity, efficiency and effectiveness, accountability and strategic vission.

Norm Theory and Principles of Budgeting

Hoesada [10] states that budget norms and principles consist of the principles of budget transparency and accountability, principles of budget discipline, principles of budgetary justice, principles of budget efficiency and effectiveness, principles of budget formats, principles of expenditures that are not permitted in the APBD, principles of expenditures that must be limited and the principle of inspection, as well as the principle of reward for budget performance which is applied at each stage of the APBD.

Grant Accounting Theory

SAP technical bulletin No. 4 in Hoesada [10] states that grant spending is local government spending in the form of money/goods or services to the central government or other local governments, state/regional companies, communities and social organizations that specificallyset its designation, is not mandatory and non-binding and not continuous. Hoesada [10] says that grant recipients are other countries, international organizations, central government, regional governments and state/regional companies, not to be asked for back, not mandatory or non-binding for the grantor, set forth in a text of agreement between the giver and grantee, no reciprocity, used according to the text of the grant agreement, is one-time or can be re-assigned.

Research Methods

The research uses a qualitative method with a case study approach, namely a research strategy in which the researcher carefully studies a program, event, activity, process or group of individuals. Research using a case study approach means an in-depth exploration of bounded systems (e.g. activities, programs, processes or individuals) based on extensive data collection. The research data is primary and secondary data. Primary data uses the results of interviews, SKPD RKA documents and grant budgeting completeness data at SKPD. Secondary  data  uses  data  publish  including  Perda APBD, Perbup APBD elaboration and regulations related to the grant expenditure budgeting mechanism. The research was conducted at the Lumajang Regency Government in the 2023 Fiscal Year. Data collection techniques used observation, interviews and documentation.  The  data  analysis  technique  follows the concept of Rohaeni and Arenawati [6] which is carried out interactively and continuously at the research stage until it is complete and the data is saturated with the steps of data collection, data reduction, then data presentation.

Grant Expenditure Budgeting Process

The Lumajang Regency Government has drawn up Lumajang Regent Regulation Number 11 of 2021 concerning Procedures for Budgeting, Implementation and Administration, Reporting and Accountability as well as Monitoring and Evaluation of Grants. This means that the mandate of Permendagri Number 77 of 2020 has been carried out, as stated that the procedures for budgeting, implementing and administering, reporting and accountability as well as monitoring and evaluating grants are further regulated by regional head regulations. According to the Head of the BPKD, the Perbup that has been drafted is not exactly the same as the Permendagri but there are many modifications or additions that are adapted to the conditions of Lumajang Regency or commonly referred to as local wisdom. So that over time, based on input from the SKPD Head as the budget user, changes were made with the aim of clarifying the provisions, namely Perbup Number 27 of 2022 concerning Amendments to Perbup Number 11 of 2021. This shows that the Lumajang Regency Government supports open government as Prasetyo [2] research, namely with the government's responsiveness to new ideas, requests and needs for a policy. It further also supports the principle good governance among them participation namely by receiving input from one of the Heads of SKPD, rule of law namely by creating provisions that can be implemented by society fairly and transparency which means that policy making is carried out openly, anyone is free to give opinions or input.

Under the terms regional government regulation and Permendagri, that grant spending can be given to the central government, other regional governments, BUMN, BUMD, bodies and institutions and social organizations with Indonesian legal entities and political parties. However, in the Lumajang Regency Government, grants in the 2023 Fiscal Year are only given to bodies and institutions and social organizations with Indonesian legal entities and political parties. As stated in the elaboration of Perbup Number 81 of 2022 concerning the Elaboration of the APBD, that grant expenditure is divided into several expenditure accounts or sub-details of expenditure objects as follows:

• Expenditures for Grants of Money/Goods to Non-profit, Voluntary and Social Agencies and Institutions Formed Based on Legislation

Sub details of this object are used to record grants in the form of money or goods to non-profit, voluntary and social bodies and institutions formed based on laws and regulations. Among them is for budgeting on grant proposals to bodies, institutions or social organizations with Indonesian legal entities.

• Expenditures for Grants of Money/Goods to Non-Profit, Voluntary and Social Agencies and Institutions that Have Registered Certificates.

This object sub-detail is used to record grants of money/goods to non-profit, voluntary and social agencies and institutions that already have registered certificates issued by the minister of home affairs, governors or regents.

• Expenditures for Grants of Money/Goods to Non-profit Agencies and Institutions, Voluntary are Social in Nature

Used to record grants in the form of money/goods to non-profit agencies and institutions, voluntary social in nature in the form of community groups, customary law community units as long as they are still alive and in accordance with community development and their existence is recognized by the central government and/or local government through ratification or stipulation from the head of the vertical agency or the head of the related SKPD according to their authority.

• Grant Expenditures in the form of Financial Assistance to Political Parties

Used to record grants in the form of financial assistance to political parties that get seats in the DPRD.

Sub details object Each of these is used to budget grant spending on SKPD. This is what distinguished before and after the publication of Permendagri 77 of 2020, that the budgeting of grant spending in the Lumajang Regency Government in the 2020 Fiscal Year and below is attached to the SKPDBPKD asSKPKD and only one grant spending account is available without being detailed based on BNBA in the SKPD RKA but BNBA is mentioned in Appendix 3 of the APBD Elaboration. In contrast to budgeting for grant spending in the 2021 Fiscal Year and above including the 2023 Fiscal Year, that budgeting for grant spending is already attached to programs, activities, sub-activities, objects and details of SKPD objects in charge according to their functions. Where, BNBA is detailed in the SKPD RKA which clearly states the potential recipient, address and the amount of money or goods proposed. Budgeting for grants in the form of goods is also specified in terms of designation as well as attribution costs. Researchers see that the presence of Permendagri 77 of 2020 has opened up more opportunities for transparency in preparing the APBD, especially in budgeting grant spending. However, it also depends on whether the local government is willing to comply or not.

 In accepting grant proposals from agencies, institutions, community organizations and community groups, the Lumajang Regency Government determines the requirements for potential grantees which are prepared based on current regulations, references to previous years' provisions and adapted to the latest local government conditions. This is because there are no specific provisions from the Ministry of Home Affairs regarding the technical requirements for awarding grants. As for all forms of conditions for receiving grants, they are listed in full in Perbup Number 11 of 2021. One of them is that the grant proposal to the Regent is made in writing or in the form of a proposal submitted through the SKPD in charge. The SKPD in charge is the SKPD appointed by the Regent to carry out the work verification, budgeting, implementing, accounting for and reporting as well as monitoring and evaluating grant spending according to SKPD programs, activities and sub-activities detailed according to object, object details and sub details object according to their service function. Excluded for person responsible field grants that are not the affairs and authority of the regional government in accordance with the provisions of laws and regulations that aim to support the achievement of program targets, activities, sub-activities of the regional government are work units in the Regional Secretariat SKPD that carry out welfare function of the people.

Based on the mandate of Perbup Number 11 of 2020, SKPD person responsible must prepare guidelines/technical instructions as a basis for doing so verification, budgeting, implementing, accounting for and reporting as well as monitoring and evaluating grant spending. This means that the SKPD in charge of grants is given the authority to provide certain limitations related to grant expenditure budgeting, for example related to requirements that must be met, adequate locus, as well as criteria for potential grant recipients. The results of data collection show that there are 11 (eleven) SKPDs responsible for grants in the 2023 Fiscal Year, including the Education and Culture Service, the Housing and Settlement Area Service, the Food Security and Agriculture Service, the Fisheries Service, the Social Service, Women's Empowerment and Child Protection, the Community and Village Empowerment, Youth and Sports Office, Cooperative Office, Small and Medium Enterprises, Industry and Trade, Tourism Office, Regional Secretariat - People's Welfare Administration Section and Agency for National Unity and Politics. Of the 11 (eleven) SKPDs, there is 1 (one) SKPD that has not prepared technical guidelines for the grant mechanism. However, the SKPD has a standard from the ministry that oversees it. The researcher analyzed that even though there are regulatory standards from the ministry, the SKPD should still carry out the mandate of the Perbup grants, to avoid the risk of misappropriation of grants by certain elements. At least, the technical guidelines serve as the SKPD's legal umbrella in the budgeting process, bearing in mind that the process is already the responsibility of the SKPD Head as the budget user. This condition shows that one SKPD is less supportive good governance that is accountability which means that the grant expenditure budgeting process must be accountable according to the procedures and rules that apply. However, the SKPD in question is committed to immediately preparing technical guidelines for managing grants based on Perbup Number 11 of 2021. This shows that there are efforts to improve in realizing the principles good governanceoverall.

The budgeting process for grant spending at the Government of Lumajang Regency begins with a staff review submitted by the Head of the SKPD in charge to the Regent through the Regional Secretary accompanied by an official report on the results of verification of the proposals from potential grant recipients for approval. The district head can ask TAPD for consideration to approve or reject grant proposals related to regional priorities and financial capacity. The Regent's approval is the basis for including the grant budget allocation in the draft KUA and PPAS to RKA SKPD. Budgeting for grant spending in RKA SKPD is detailed according to objects, object details and sub-object details in programs, activities and sub-activities in accordance with the duties and functions of the SKPD service in charge. Although BNBA grant spending has been detailed in the sub-details object, BNBA is still listed in Appendix 3 of the APBD Explanation. The head of the BPKD said that by budgeting grant expenditures at the SKPD RKA, the treatment of grant spending was the same as other expenditures at the SKPD. This means that the Head of SKPD is the user of the budget responsible full of the process of budgeting, administration, reporting and accountability for the Grant Expenditure Budget Implementation Document. So it is important for the SKPD Head to be careful in verifying grant proposals from community groups, agencies/institutions, as well as from community organizations. So the results of this study do not support the research conducted by Arifin et al. [8] which stated that the grant budgeting process in a district is not fully in accordance with statutory regulations. This is also indicated in Perbup Number 81 of 2022 concerning the Elaboration of the APBD that grant spending has been divided into 24 programs, 31 activities, 60 sub-activities and 7 sub-details of spending objects which indicates that grant spending budgeting in the RKA SKPD has been carried out according to the provisions.

Grant Expenditures from the Main Thoughts of the DPRD

Grant spending does not only come from regular SKPD proposals, namely direct suggestions from the community to the District Head sent through the Head of the SKPD but also comes from proposals from the main points of view of the DPRD. The same is the case with regular proposals, that proposals from the main points of view of the DPRD are first included in the planning document. However, what makes the difference is that the main points of view of the DPRD are included in the planning document along with the activities through the main menu in the SIPD. The legal basis for the main points of view of the DPRD is Permendagri Number 86 of 2017 concerning Procedures for Planning, Control and Evaluation of Regional Development, Procedures for Evaluation of Draft Regional Regulations concerning Regional Long-Term Development Plans and Regional Medium-Term Development Plans, as well as Procedures for Changing Long-Term Development Plans Regional Length, Regional Medium Term Development Plan and Local Government Work Plan. Permendagri Number 86 of 2017 states that the DPRD is given the authority to provide suggestions and opinions in the form of the main thoughts of the DPRD based on the results of the recess/network of aspirations from the community as material for the formulation of activities, activity locations and target groups in line with the achievement of development goals set out in the Regulations Region regarding RPJMD.

The Lumajang Regency Government in the 2023 Fiscal Year provided an opportunity for 50 DPRD members to propose activities based on the results of the recess or capturing community aspirations in their respective constituencies. With the help of a commission assistant, 50 DPRD members inputted their proposals into the SIPD pokir menu using the account of each DPRD member. The proposals that have been inputted into the SIPD are verified by the Secretary of the DPRD as a form of initial control over the submission of POKIR proposals. Furthermore, still going through the system, the DPRD Secretary forwards the proposal to Bappeda partners. Bappeda Partners verify and share programs, activities and sub-activities based on the proposals forwarded by the DPRD Secretary. The proposals that have been divided into programs, activities and sub-activities underlie the SKPD service function are forwarded to the SKPD in charge. It was at that time that the SKPD carried out a systemic verification of the suitability of the proposal with the main tasks and functions of the SKPD, if it was not appropriate then the SKPD could reject it. In the 2023 Fiscal Year, there were several proposals that were rejected by the SKPD because the proposals did not meet the criteria according to the technical guidelines for grant spending that had been decided. The proposals received are then forwarded to Bappeda as the TAPD function for further validation. After validation has been carried out, the main points of view of the DPRD are ready to become input for the RKPD.

Underlying the RKPD, proposed grant spending is included as KUA PPAS content to be discussed with the legislature. During the discussion, the DPRD will fight for all grant expenditure proposals so that they can be agreed upon in the KUA PPAS document. However, local governments still take into account the priorities and financial capacity of the region. Grant spending that has been agreed upon in the KUA PPAS is included in the RKA SKPD based on object, object details and shopping object sub details join the regular proposals. In the SKPD RKA it will no longer be seen between the regular proposals and the proposals for the main thoughts of the DPRD. Furthermore, according to the staff of the Budget Sector, the budgeting process is the same as the ordinary expenditure budgeting process (other than grants) until the APBD is determined. This is what differs from grant expenditure budgeting prior to Permendagri 77 of 2020. The series of grant expenditure budgeting processes from the main points of view of the DPRD are in line with the principles good governance as disclosed by UNDP in Mardiasmo [9], namely participation and transparency. Participation indicated by the involvement of the DPRD in providing input on the proposals for the RKPD, meanwhile transparency indicated by all forms of proposals and stages of the budgeting process contained in the regional development information system.

Based on observational data, there were several errors in the budgeting of grant spending stemming from the main points of view of the DPRD. Among them was the mistake in selecting sub-activities for one of the SKPD, namely the Office of Education and Culture, for grant spending for the construction of new kindergarten school classrooms. The Office of Education and Culture has budgeted for the Adding New Classrooms sub-activity for the Elementary School level, while the proposed grants for Kindergartens should be budgeted for the Building/Classroom/Teacher Room Construction sub-activity for PAUD. According to the SKPD grant manager, the error in selecting sub-activities was due to the DPRD's unclear main ideas. As it is known that the proposed grants that are included in the SIPD key menu are RKB or new classrooms, so it is not known for which level of school institutions. Likewise with the Office of Cooperatives, Small and Medium Enterprises, Industry and Trade, hereinafter abbreviated as Diskopindag. Diskopindag budgeted a proposal which according to the cooperative DPRD on the sub-activity of Empowerment of Institutional Potential and Development of Micro Enterprises, should have been budgeted for the sub-activity of Empowerment to Increase Productivity, Added Value, Access to Markets, Access to Finance, Institutional Strengthening, Management Arrangement, Standardization and Restructuring of Cooperative Businesses District Authority/City. According to the grant manager Diskopindag, that the proposal listed on the DPRD's main thoughts menu reads UMKM, so it is not known that in fact the proposal was a cooperative.

From this condition, the researcher believes that neither the SKPD nor the DPRD have the intention to make mistakes or deviations in the budgeting but what happened was misinformation caused by unclear activities on the grant proposal. One member of DPRD commission B said "I don't understand the sub-activities, I propose suggestions based on what the constituents submitted", the DPRD chairman said "I don't come from the bureaucracy, so I don't understand the sub-activities in SKPD". This means that the proposals are unclear, not because of deliberate reasons but because the DPRD takes pictures directly of suggestions from the community without first adjusting them to activities that can be easily translated into SKPD programs, activities and sub-activities. So that both Bappeda and SKPD in charge have difficulty translating proposals for SKPD programs, activities and sub-activities. Researchers try to make efforts to resolve this problem by communicating with DPRD and SKPD. Communication to the DPRD by digging up information related to the unclearness of the proposed activities until a clear point of the purpose of the proposed grant is found. Then the researcher communicated to the SKPD regarding the purpose of the grant proposal and together with the SKPD classified the grant proposals based on the characteristics of their activities, so that they were known to be included in the criteria for which sub-activities. Furthermore, the researcher communicated to the Budget Sector regarding the process of shifting its sub-activities. The Head of the Budget Sector explained that for budgeting errors grant spending was not enough to make changes to the elaboration of the APBD but had to go through changes to the APBD. So, both DPRD and SKPD agreed on several grant proposals that were wrongly budgeted to be changed at the time of the APBD amendment.

The conditions described in the previous paragraph are in line with Hoesada [10] budget norms and principles, including the principles of budget transparency and accountability, discipline budget, as well as efficiency and effectiveness. The principle of transparency and accountability of the budget is shown that the SKPD has been transparent in conveying errors in inputting grant spending to the  DPRD  and  is  accountable for mistakes, namely by making changes to the RKA SKPD in the stages of APBD changes. The principle of budget discipline means that the implementation of projects or activities is carried out only if the budget is available, so that when there is a mistake in budgeting there should be no absorption of the grant expenditure. The principle of efficiency and effectiveness of the budget, that the budget must be used as well as possible in the context of maximum public welfare. This is evidenced by the budget mistakes on 2 (two) proposals that are still being championed by the DPRD to continue to be included in the APBD even though through the APBD Amendment mechanism, of course, with the aim that the planned beneficiaries continue to receive grants with the aim of improving the intended community's welfare.

In general, the budgeting process for grant spending in the Government of Lumajang Regency for the 2023 Fiscal Year has referred to the provisions that have been stipulated, namely Permendagri 77 of 2020 and Perbup Number 11 of 2021. Thus, this research is not in line with Rohaeni and Arenawati [6] who stated that the Policy on Grants and Social Assistance Expenditure in Banten Province is not based on a needs analysis and is not intended to support the implementation of development but is more due to the politics of the authorities. It can be seen that in Lumajang there is a menu of main points of view of the DPRD which are transparently inputted through the regional development information system. Apart from that, grant spending also comes from regular or direct proposals from the community to the Regent through the SKPD. This means that there is no indication that grant spending is controlled by a particular group.

This research supports research conducted by Jannah [7] which states that the implementation of grants and social assistance to the Government of Kubu Raya Regency is in accordance with the applicable rules and regulations. However, this does not support the research conducted by Arifin et al. [8] which states that the cause of irregularities in budget planning is a lack of understanding from the executive and legislature in the planning process, both budgetary and elitist. As a result of research that lack of understanding of the legislature or DPRD does not cause irregularities but only causes budgeting errors.

The process of budgeting for grant spending at the Government of Lumajang Regency has referred to Permendagri Number 77 of 2020, as evidenced by the existence of Perbup Number 11 of 2021 which is used as a guideline for grant spending. Grants in the 2023 Fiscal Year are given to bodies and institutions as well as social organizations with Indonesian legal entities and political parties. The grant expenditure is divided into several expenditure accounts or sub expenditure object details. The difference in budgeting for grant spending before and after the issuance of Permendagri Number 77 of 2020 is that budgeting for grant expenditure in the Lumajang Regency Government in the 2020 Fiscal Year and below is attached to SKPKD. Meanwhile, budgeting for grant spending in the 2021 Fiscal Year and above is attached to programs, activities, sub-activities, objects, details of objects and sub-object details of the SKPD in charge.

The fact that grant spending does not only come from the regular SKPD but also comes from the main points of view of the DPRD. There are differences in the planning process between the regular proposals and the main ideas proposed by the DPRD. However, in the process of KUA PPAS up to the APBD there is no difference in the process between the regular proposals and the proposals for the main points of view of the DPRD. Along the way, there were obstacles or problems in the budgeting of grant expenditures which led to the wrong selection of sub-activities caused by an error in translating the grant proposals. However, this can be addressed by communicating between researchers, DPRD, SKPD and BPKD until a solution is found. Overall, the grant spending budgeting process has underpinned the provisions, supported the principles good governance, in line with the norms and principles of the budget, in accordance with the meaning of grants, supports 1 (one) previous research but does not support 2 (two) previous studies.

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