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All Journal JAT (Journal of Accounting and Tax) Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
Suci Nurul Khotimah
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANGGARAN BERBASIS PRO GENDER BUDGETING DITINJAU DARI KEPEMIMPINAN DAN LEGISLATIF PEREMPUAN Suci Nurul Khotimah; R. Muh. Syah Arief Atmaja Wijaya
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 5 (2026): MEI
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol5.2026.484

Abstract

Penelitian ini bertujuan untuk menelaah peran perempuan dalam kepemimpinan dan keterlibatan anggota legislatif perempuan dalam mendorong anggaran berbasis gender di tingkat pemerintah daerah. Metode yang digunakan adalah melakukan penelitian literatur dengan meninjau berbagai literatur, termasuk buku, jurnal, dan laporan penelitian yang berkaitan dengan kepemimpinan perempuan, partisipasi politik, dan pengelolaan anggaran yang sesuai dengan gender. Metode analisis deskriptif-kualitatif digunakan untuk mengidentifikasi, membandingkan, dan mensintesis hasil penelitian sebelumnya. Hasil penelitian menunjukkan bahwa secara teoritis, perempuan yang memegang posisi pemimpin dan perwakilan di lembaga legislatif memiliki kemampuan untuk mendorong kebijakan yang lebih responsif terhadap gender. Namun, faktor institusional, budaya politik, kapasitas fiskal, dan komitmen pemerintah daerah memengaruhi seberapa kecil pengaruh tersebut dalam praktiknya.
WOMEN LEADERSHIP AND WOMEN’S LEGISLATIVE REPRESENTATION: THEIR INFLUENCE ON THE PROPORTION OF GENDER RESPONSIVE BUDGETING Suci Nurul Khotimah; R. Muh. Syah Arief Atmaja Wijaya
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/v4d1dv78

Abstract

This study looks at how women's leadership and legislative participation affect the percentage of gender-responsive budgeting in East Java Province's regencies and municipalities between 2023 and 2025. Using secondary data from the Regional Revenue and Expenditure Budget (APBD), Regional Government Work Plans (RKPD), and official records of female regional leaders and legislators, this study uses a quantitative explanatory approach. There are 39 local governments in the sample. EViews 12 was used to do panel data regression analysis. The results show that the percentage of gender-responsive budgeting is not considerably impacted by women's leadership, suggesting that institutional and political barriers prevent women in executive roles from automatically increasing the allocation of gender-oriented budgets. On the other hand, gender-responsive budgeting is positively and significantly impacted by women's legislative representation, highlighting the significance of increasing women's involvement in regional government to promote more inclusive and equitable development results. These results imply that obtaining more equitable public policy outcomes at the local government level and promoting gender-responsive budgeting depend on increasing women's political representation in legislative institutions.
Co-Authors R. Muh. Syah. Arief Atmaja Wijaya