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This research analyzed and explained: (1) The transparency in the Regional Budget planning based on the Regional Budget planning mechanism in 2017 in TTS; (2) The degree of society participation through the Regional Budgeting mechanism in 2017 in TTS; (3) Supporting and inhibiting factors toward the transparency and participation of the society in the planning of Regional Budget in 2017 in TTS. This research employed a qualitative research approach in the form of case study which was rather instrumental (DEnzin and Lincoln, 2009). This research was conducted in the South Timor Tengah District, including six villages in five sub-districts: Tune Village and Tutem Village in Tobu Subdistrict, Abi Village in Oenino Subdistrict, Baus Vilalge in Boking Subdistrict, O’of Village in Kuatnana subdistrict and Hane Village in Batu Putih Subdistrict. Those locations were purposively determined. The focuses of this research were on two aspects: (1) The transparency in Regional Budget planning (2) Participation form the society in the Regional Budget planning. Research data were collected through several techniques including documentary research, interviews and observation (Cresswell, 2002; Denzin and Lincoln, 2009; Yin, 1996). The results of this research showed that out of the 14 stages of the Regional Budget planning in the South Timor Tengah, Transparency aspect was involved in the first stage (Preparation of Local Government Work Plans), the eighth stage (Collecting agreements with the District Regional House of People’s Representatives or DPRD and regional heads), the 13th stage (Establishment of Regional Regulation on Regional Budget based on the evaluation results) and 14th stage (Submission of Regional Regulation on Regional Budget and Regional Head Regulation concerning the explanation of Regional Budget for the Minister of Home Affairs / Governor). In the first stage, the society was given the chance to participate and give their opinions. Meanwhile, the transparency in stage 8, 13, and 14 limited the society to only being able to access information without being given the chance to give their opinions. Consequently, the level of transparency was foudn relatively low (28.57%). Transparency mechanisms were still limited within the Development Planning Consultation ( Musrenbang ) at the sub-village, village and sub-district levels, and during the recess of DPRD members. Keywords: Participation, Transparency, Budget, Region DOI : 10.7176/RHSS/9-20-01 Publication date :October 31 st 2019

The Participation and Transparency in Regional Budgeting of South Timor Tengah District in 2017