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All Journal Jurnal Mirai Management AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi Jurnal Abdi Insani MANDAR: Management Development and Applied Research Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Scientific Research, Education, and Technology
Ihsan Ansari, Muhammad
Program Studi Akuntansi Universitas Sulawesi Barat
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Journal : Jurnal Proaksi

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TINJAUAN GENDER DALAM PERENCANAAN ANGGARAN DAERAH: STUDI FENOMENOLOGI PADA PENYUSUNAN APBD KABUPATEN MAJENE Muhammad Ihsan Ansari; Indra Basir
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6269

Abstract

This study explores the implementation of gender-responsive budgeting in the planning and budgeting process in Majene Regency, West Sulawesi. The main issue addressed is the low participation of women in budget decision-making, leading to inequities in budget allocations that are not responsive to gender needs. The study aims to gain a deeper understanding of how gender perspectives are integrated into the formulation of the Regional Revenue and Expenditure Budget (APBD). The research employs a descriptive qualitative and quantitative approach with a case study methodology, including in-depth interviews and participatory observation. The findings reveal that despite policies promoting gender mainstreaming, implementation faces several challenges, including institutional resistance and a lack of capacity and understanding regarding the importance of gender perspectives. The novelty of this study lies in its in-depth analysis of the barriers and opportunities in implementing gender-responsive budgeting at the local level, along with recommendations for enhancing the effectiveness of these policies to achieve more inclusive and sustainable gender equality.
The Urgensi sustainability reporting pada pemerintah daerah: sebuah analisis studi wacana Indra Basir; Muhammad Ihsan Ansari; Nur Fitriani
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6481

Abstract

Permasalahan lingkungan hidup saat ini menjadi isu utama yang memerlukan pendekatan holistik untuk penanggulangannya. Kerusakan alam akibat pembangunan, baik oleh pemerintah maupun sektor swasta, memperburuk kondisi ini, mengancam ekosistem dan kesejahteraan masyarakat lokal. Penelitian ini bertujuan untuk menganalisis perspektif berbagai pihak (pemerintah, badan perwakilan, dan NGO) tentang urgensi penerapan laporan keuangan berkelanjutan sebagai bentuk akuntabilitas pemerintah daerah dalam menjaga keberlanjutan lingkungan. Metode yang digunakan adalah kualitatif dengan pendekatan studi wacana. Hasil penelitian menunjukkan bahwa isu lingkungan menjadi tekanan besar bagi pemerintah, dengan dampak kerusakan yang tidak hanya merusak ekosistem tetapi juga kesejahteraan masyarakat yang bergantung pada sumber daya alam. Meskipun lingkungan diakui sebagai prioritas strategis, terdapat kesenjangan antara kesadaran pemerintah daerah dan implementasi kebijakan yang mendukung keberlanjutan. Laporan keuangan berkelanjutan, yang mengintegrasikan aspek lingkungan, sosial, dan tata kelola, diidentifikasi sebagai instrumen penting untuk meningkatkan transparansi dan akuntabilitas. Namun, untuk menerapkanya masih menghadapi tantangan, seperti belum adanya regulasi regulasi yang jelas dan pemahaman yang terbatas tentang standar pelaporan. Oleh karena itu, dibutuhkan penguatan regulasi, kebijakan pembangunan berkelanjutan, serta kolaborasi multi-pihak agar pertumbuhan ekonomi daerah tidak mengorbankan kelestarian lingkungan dan kesejahteraan sosial di masa depan.
Akselerasi Pembangunan Berkelanjutan Melalui Kebijakan Anggaran Berkeadilan: Pendekatan Gender di Pemerintah Daerah Muhammad Ihsan Ansari; Indra Basir
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7951

Abstract

This study examines the implementation of Gender-Responsive Budgeting (GRB) as a strategy to accelerate the achievement of the Sustainable Development Goals (SDGs), particularly Goal 5 on gender equality, in Majene Regency, Indonesia. Employing a qualitative approach with policy discourse analysis, the research explores the formulation, implementation, and evaluation processes of GRB through document reviews, in-depth interviews, and source triangulation. Findings reveal that integrating the Gender Analysis Pathway (GAP) and Gender Budget Statement (GBS) into regional planning documents has driven positive shifts toward more inclusive program designs, especially in health and education sectors. However, effectiveness remains constrained by limited sex-disaggregated data, low technical capacity among officials, and weak inter-agency coordination. The novelty of this study lies in applying policy discourse analysis to uncover how GRB is interpreted and practiced locally, a perspective rarely explored in previous studies. These findings highlight the need for institutional capacity strengthening, improved data systems, and evidence-based evaluations to optimize GRB as a fiscal policy instrument for fostering inclusive, equitable, and sustainable development.
Co-Authors Abdul Galib Ahmad Mansur AM Amirullah, Sufyan Dwi Noviana Fitri Eni Novitasari Hisyam Ichsan Indra Basir Indra Basir Kurnia. M Muh Aslam Nur Fitriani Nurul Listiawati Nurwahyuni Syahrir R. Rusli Sufyan Amirullah Syahadat, Edy Fitriawan Tahawa, Taufik Hidayat B taufik, taufik hidayat b tahawa