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All Journal Indonesian Journal of Islamic Economics and Finance
Nadiya Rosalita
Universitas Sunan Gresik
Economics, Econometrics & Finance Social Sciences

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Identification of Green Budgeting in Regional Budget (APBD): A Case Study of the Environmental Agency of Gresik Regency Mohammad Aviciena Taufiqurrahman; Permata Kardina Putra; Chirmala Wisnu Permata Affardi; Anastasya Bunga Lu'luun Nafisah; Nadiya Rosalita
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10647

Abstract

Green budgeting integrates environmental objectives into the planning, allocation, and implementation of government budgets, yet evidence on how it can be identified in Indonesian regional budgets remains limited. This study identifies green budgeting in the 2025 Regional Budget (APBD) of Gresik Regency, using the Environmental Agency (Dinas Lingkungan Hidup/DLH) as a pilot case. It serves as an initial mapping of green budgeting at the regional level rather than an assessment of the entire APBD. A descriptive qualitative case study was applied, combining document review (Renja, RKA, DPA, LKIP, and LKPJ) with semi-structured interviews with DLH officials. The eight DLH programs were classified using Climate Budget Tagging (CBT). Five programs, representing 69.96% of the DLH budget, were tagged green, while three programs (30.04%) were classified as gray because they are administrative, institutional, or only indirectly related to climate objectives. The green share is highly concentrated: the Waste Management Program alone accounts for 56.17% of the total DLH budget, so the high green proportion mainly reflects the agency’s waste-handling mandate rather than a broad distribution across programs. Hazardous waste control, permit supervision, and pollution control received comparatively small allocations, and central government budget refocusing was identified as a constraint. Because tagging was based on program outcomes rather than on verification of expenditure substance, the findings are preliminary. The study recommends formalizing a tagging mechanism in APBD planning and extending CBT to other regional government organizations, with verification of expenditure substance.
Co-Authors Anastasya Bunga Lu'luun Nafisah Chirmala Wisnu Permata Affardi Mohammad Aviciena Taufiqurrahman Permata Kardina Putra