most of the Sleman Regency is fertile land that is
used as agricultural and plantation land (Pemerintah
Kabupaten Sleman, 2019b).
At a reunion meeting between the Former Regent
and Deputy Regent of Purna Bhakti Praja, Sri
Purnomo, as the Sleman Regent, revealed that the
economic development of Sleman Regency has
increased in macro-level. Economic progress in
Sleman Regency is more evenly distributed. This
distribution can be seen through the Gini index of
the Sleman Regency at 0.390. Poverty in Sleman
Regency also dropped to 9.48%. These growths are
due to the development of industrial facilities and
infrastructure, business coaching, funding for capital
strengthening funds for SMEs, work placements,
ease of business permit services, etc. (Umaiyah,
2018).
Sleman also has diverse characteristics, ranging
from flora, fauna, arts, food, traditional houses, and
so forth. The typical flora of Sleman Regency is,
among others, salak pondoh. The typical fauna is an
Orange-headed Thrush. The typical foods are jadah
tempe, rabbit satay, eel pepes, sate jaran (horse
satay), Kalasan fried chicken, and other traditional
snacks. Traditional arts in Sleman are Badui dance,
kethoprak, trengganon, Emprak dance, kubrosiswo,
and so forth. The Sleman Regency traditional house
is a joglo house.
Sleman Regency is one of the regencies in the
Special Region of Yogyakarta (DIY) that has a very
rapid development. The economic improvement and
the existence of state and private universities in
Sleman also attract newcomers from outside of
Sleman and Yogyakarta. Newcomers who come to
Sleman may affect the sustainability of Sleman
Regency characteristics and replace it with the
characteristics of other regions or countries.
Yogyakarta is famous for its batik. One of the
regencies in Yogyakarta, whose batik is famous
worldwide, is Sleman Regency. Sleman Batik is
classified as contemporary or modern batik. At first,
the Sleman Regency Government had created the
Sleman Sembada batik motif. However, this motif
cannot be used by the whole community, but can
only be used by government officials, teachers, and
other civil servants in Sleman Regency.
In 2015, the Sleman Regent issued Sleman
Regent Regulation Number 35 of 2015 concerning
Sleman Batik Governance. The regent regulation
governs the understanding of Batik Sleman; the
purpose of establishing the governance of Sleman
Batik; essential elements of Sleman Batik;
modifying technique of Sleman Batik; Sleman Batik
motif design competition; Sleman Batik copyright
ownership that is held by the Regional Government;
regulate the production, utilization, marketing and
licensing systems of Sleman Batik; rights,
obligations, and prohibitions in the production,
utilization, and marketing of Batik Sleman; sanction
if violating the rules; Sleman Batik production
cooperation; promotion of Sleman Batik; Sleman
Batik association; guidance and supervision of
Sleman Batik.
One of the characteristics of the Sleman Batik
motif is the picture of partijotho, elephant, salak, and
eel. The majority of Sleman batik is dark colored
because Sleman only consists of lowlands and
highlands. Batik that has bright colors usually comes
from coastal areas (Suryaningsum et al., 2019).
One way to continue to preserve the
characteristics of the Sleman Regency is to include
them in the typical batik motif of Sleman Regency.
With the diverse characteristics of Sleman Regency
but also the limitation of Sleman batik motifs by
Sleman Regency Regulation Number 35 of 2015
concerning Sleman Batik Governance, the
increasing number of newcomers entering Sleman
Regency can threaten the preservation of Sleman
Regency characteristics. Therefore, this study was
done to find the relationship between Sleman Regent
Regulation Number 35 of 2015 concerning Sleman
Batik Governance with Sleman batik development,
and to provide suggestions for the development of
Sleman Batik so that Sleman Regency's
characteristics are not extinct.
This research is different from prior studies
because this research focuses more on the
relationship between Sleman Regent Regulation
Number 35 Year 2015 concerning Batik Sleman
Governance and the development of Batik Sleman,
while previous studies focused on the development
of canting technology (Ramadhani, 2015), batik
making process (Muamalah, 2017), and batik waste
management (Yulianto et al., 2009).
2 LITERATURE REVIEW
Public sector accounting has a vast domain. This
domain is also related to public governance. In this
case, it is analyzing the local regulation policies that
can provide welfare for the people. Public policies
that are built based on community culture are critical
to be observed. Community culture is very relevant
to the movement of the regional economy.
Observation of economic improvement based on
community culture. One of the Sleman cultures is a
love of batik cloth. The Sleman community used