The process of developing the TAKE scheme in Bone was carried out through three major stages: (1) Policy analysis and stakeholder engagement; (2) Formulation of criteria-indicators, determination of budget sources, and the monitoring and evaluation system; (3) Capacity building for village governments (Figure 2).

In the first stage, the process began with a review of regional planning documents to ensure alignment with the vision, mission, and development priorities, including the fiscal condition of Bone Regency. The study was deepened through meetings and discussions with the Landscape Working Group (Pokja) and related regional agencies (OPD), resulting in the formation of a special team to prepare the formulation of the TAKE policy.

In the second stage, the process of determining Bone TAKE’s criteria and indicators was carried out through multi-stakeholder studies and discussions. The Community and Village Empowerment Agency (DPMD) engaged related OPDs through hearings and public consultations, building trust and ensuring implementation aligned with development goals without negative impacts.

The final stage included issuing the district head regulation, disseminating it to village officials, integrating it with the Village Government Work Plan (RKP Desa) and Village Budget (APBDes), and distributing benefits.

The following two district head regulations form the operational legal basis for TAKE in Bone Regency — governing the procedures for distributing and determining the details of the Village Fund Allocation, and the Regional Tax and Levy Revenue Sharing for each village.

• In the early stage of implementation, the TAKE program distributed incentives through the Village Performance Allocation (AKD) scheme to 100 of the 328 villages in Bone Regency, with a total budget of 3 billion rupiah. In the second year, the allocated funds decreased sharply to match the available budget, yet the Bone Regency Government remains committed to implementing this initiative.
• Over the past two years, TAKE Bone has continued to apply performance indicators that are mostly budget-related and tied to sustainable environmental management, and the analysis shows that only a small number of villages allocate budget to sub-sectors important for environmental and ecosystem protection.
• The government needs to establish an earmarking policy (specific designation) for TAKE fund allocations to improve the effectiveness of impact monitoring and the accountability of budget-use reporting in the future.
• TAKE has the potential to increase villages’ motivation for ecological management and to open opportunities to obtain other fiscal incentives, such as the Natural Resource Revenue Sharing Fund (DBH SDA) and the Regional Incentive Fund (DID). These incentives can be used for important activities such as strengthening the capacity of Village-Owned Enterprises (BUMDes), forest management, sustainable agriculture, and the climate village program (ProKlim).
• The implementation of TAKE will be more optimal if supported by data availability, a guarantee of continued support, and a strong monitoring and evaluation system. Its long-term sustainability also requires proactive preparation from the regional government, including a strategy to engage the private sector.
• Aligning TAKE with regional development plans such as the RPJPD and RPJMD will strengthen this scheme. Detailed dissemination to village governments, communities, and stakeholders is also important to ensure understanding and commitment during implementation.