Even though Indonesia has adopted a Gender Mainstreaming policy through Presidential Instruction No. 9 of 2000, gender inequality remains a significant issue in Indonesia’s development process. Inequality in Indonesia is largely due to a lack of commitment from the Government and Regional Governments to implementing Gender Mainstreaming (PUG), especially in Siak Regency. Women’s participation is necessary at every stage of development, so gender mainstreaming needs to be supported and implemented. If the policy is implemented in a village it will be more pronounced because it is implemented directly by the community. However, this policy is not yet women-friendly because women’s involvement in the policy formulation process is still low. Women are still used as policy objects, not subjects so women’s interests have not been accommodated much in village development policies. Gender Mainstreaming (PUG) also aims to provide protection to women so that women’s rights are guaranteed and fulfilled to grow, develop and participate optimally in accordance with human dignity, as well as receiving protection from economic and sexual exploitation. This research was designed using a justice theory approach and a public policy theory approach. In these two quite different approaches, various data and in-depth information regarding gender mainstreaming in development policy in the village were obtained. In the previous research, which was related to “Gender Mainstreaming in the Green Siak Policy: Design of a Women-Friendly Ecology-Based Regency Budget Transfer (TAKE) Policy in Siak Regency, Riau Province - Indonesia”, it was also not seen how this policy was only intended for the public interest, not especially the participation of women. Women in the development process are expected to participate where BPS data shows that in 2022 there will be 12.72% of female heads of households, a decrease compared to the previous year, namely 14.38%. Women have the same potential human resources as men, although in general, in Indonesia, the participation of men is more dominant than that of women. The birth of the Green Siak policy gave rise to the TAKE policy (ecology-based budget transfer) with the aim of realizing environmentally sound development only and not creating women-friendly villages. Gender mainstreaming in various government programs at the local level is still only a discourse (narrative policy). Gender issues have not yet become a central issue in local policy discussions, so gender issues are drowned out in the midst of other issues such as environmental issues, employment issues, poverty issues and infrastructure issues.