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Journal : Islamic Accounting and Finance Review

GREEN BUDGETING: SDGS-BASED BUDGETING PLANNING MODEL IN LABUAN VILLAGE Panjili, Moh Yusran; Mustamin; Bakry, Moh Iqbal; Jurana
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.57224

Abstract

Sustainable development is a global agenda that encourages the integration of environmental aspects in village budget planning. This study aims to develop a green budgeting model based on the Sustainable Development Goals (SDGs) in Labuan Village. The method used was descriptive qualitative research using interview techniques with five informants, consisting of community leaders and village officials. The results showed that although SDG principles have been adopted through programs such as BUMDes and TPS3R waste management, the integration of environmental aspects in village planning and budgeting is still limited. The main constraints include budget limitations and village officials' understanding of the concept of green budgeting. However, there are concrete efforts to include environmental considerations in the preparation of the APBDes and transparent reporting through the Village Information System (SID). The implications of this research indicate the importance of strengthening institutional capacity and community participation in supporting environmentally sound budget governance. The green budgeting model developed can serve as a reference for other villages in realizing inclusive and sustainable development.
Co-Authors - Sri Prilmayanti Awaluddin, - A. St. Nuraeni AA Sudharmawan, AA Abd Rasyid Abd. Rahman Abdul Kahar Abdul Kahar Abdul Muis Mappalotteng Abdul Qahar Zainal Abdul Wahab Achamd Nur Aliansyah Adam, Farhan Agustina Ahmad Ahmad Razaq Akhmad Syahid Al Imran Ananda Aulia Anbar Bahreisi Andi Bunyamin Andi Hasriani Andi Muhammad Yaqkin Padjalangi Andi Taufik Arleiny, Arleiny Asikin, Hijrah Aulia Sabril Bakry, Moh Iqbal Bambang Sampurno Bisyri Abdul Karim Chaerunnimah Darmawan, Fitrah Asma Darmiah Nonci Devika Diyanti Haris Dwi Nur Halizah Dwiatmaja, Ahmad Zikri Edy Sabara Femilia Zahra Fitrah A. Darmawan Fitrianingsih, Julia Gamal Abdel Nasser Maskki Haeranah Haripuddin Hasmina Tari Mokui Hasriani, Andi Hendrayati I’ie Suwondo Jafar, Armiyati Jangga Juliastuti, Dika Kawile, Tirza Fitriani Koedoes, Y.A. La Ode Masri Ande Kolewora Labusab M. Wahyullah Mantasia MARTINI mira rahmayani Mufti Heriyanti Munawar Muh Aidil Sudarmono R Muh Azhar Muh Safwan Muh. Akmal Muh. Azhar Muh. Azhar Burhanuddin Muh.Kemal Makassau Muhammad Assaibin Muliati Mustari Lamada Mustari S. Lamada Naharuddin Naharuddin Nazwin, Asfarony Hendra Nur Ainun Najibah Nurdin, Jurana Nurul Rahma, Nurul Pagiling, luther Panjili, Moh Yusran PI. S. Samad Prasetio, Tri Bambang Putri Ramadhani Amir Raehana, Syarifa Rahma Masdar Rahmawati Muin Ramadani, Suci ratika Ratika Nengsi Ratika Nengsi Retyana Wahrini Ridwansyah Rihadatul Aisy, Nabilah Rika Handayani Rosmiati Saharuddin Saharuna Salama Manjang Salim Hasan Saparuddin Latu Siti Nur Azizah Syafar Sitti Faika Suaib, Fatmawaty Sudarmono , Muh Aidil Sudarmono R, Muh Aidil Sugianto sukmawati Supriadi Tachrir Tamira Tansy Timbuleng Tenripada, Tenripada Viki Ramadhani WAHYUNI Yayan Sapitri Zulhajji