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All Journal JURNAL AKUNTANSI DAN AUDITING Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Pangabdhi JABE (Journal of Accounting and Business Education) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Accounting Review Proceeding of National Conference on Accounting & Finance Tangible Journal Jurnal Ekuilnomi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Journal Research of Social Science, Economics, and Management Jurnal Informasi Pengabdian Masyarakat Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Journal of Social Science and Education Research International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary Science and Applied Research (IJOMAS) Jurnal Akuntansi Kontemporer As-Syirkah: Islamic Economic & Financial Journal
Tri Handayani Amaliah
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Journal : INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE

 1 
FEMINIST ACCOUNTING AND THE NARRATIVE OF STATE FISCAL ACCOUNTABILITY Halid, Fityan; Niswatin; Amaliah, Tri Handayani
International Journal of Cultural and Social Science Vol. 7 No. 1 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i1.1261

Abstract

This research aims to analyze how fiscal accountability is constructed in budget narratives from a feminist accounting perspective. The research uses qualitative content analysis with a critical paradigm applied to the narrative text of the 2023-2025 State Budget Financial Notes. The analysis is conducted using the directed content analysis framework derived from feminist accounting and critical accounting theories. The research findings indicate that fiscal accountability is predominantly framed by a masculine fiscal rationality that emphasizes efficiency, stability, and economic growth. Technocratic language and procedural compliance serve as legitimizing mechanisms that reinforce the centralization of state control. In this framing, women's care work and contributions experience structural invisibility, while the care dimension is reduced to output-based sectoral programs. This research expands the theoretical understanding that fiscal accountability is not value-neutral, but rather shaped by power relations and specific measurement logics. In terms of policy, these findings indicate the need for a shift toward fiscal accountability that is more relational and sensitive to care and social justice. The novelty of this research lies in its critical reading of the state budget narrative as an accounting practice that both reproduces and limits the meaning of fiscal accountability.
Co-Authors Abdul Rahmat Abdurahman, Tiara Aditya S. Kilo Agus Hakri Bokingo Ahmad, Aristia Rahayu N. Akbar Akbar Amir Lukum, Amir Anastasya Kandow Andi Yusniar Mendo Anwar, Aurelia Revalina Anwar, Bernito Muslim Anwar, Fitria Anwar, Mohamad Sultan Aprilia Hidayati Ayahu, Elsanti Ayu Rakhma Wuryandini Ayu Rakhma Wuryandini Ayu, Desi Inggrid F. Dwi Badu, Ronal Soemitro Bagusta, Ikram Fachru Buata, Dita Aulia Cici Amalia Kondengis Damity, Fatmawaty Didin Lonto e karim, andriyawan Elfin, Elfin Fahrudin Zain Olilingo Fatmawaty Damity Halid, Fityan Hapsawati Taan Hasan, Jumeldi Hemeto, Inul Herlina Rasjid Inul Hemeto Inul Hemeto Irawati Pangat Ismail, Lifya Febriyanti Ismail, Susanty Jantu, Syeila Salsabillah Syabania Raymond Juniaty Ismail Juwita Kanon Kanon, Juwita Karmila Usman Khairunnisa Alya Putri Ibrahim Kondengis, Cici Amalia Lahay, Siti Magfira Rahmatia Lahema, Jhodivi Frenky Lintong, Stevi Lutfiah Wanda Hiola M, Fitri Nurhayati Mahdalena Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Maisyaroh, Lia Mantali, Merlin mattoasi mattoasi Mattoasi, Mattoasi Muliyani Mahmud Musdalifah Musdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Naini, Khoirunnisa Nilawaty Yusuf Ningrum, Dian Tantia Niswatin Niwayan Selviyanti Normawati Paulu Nurmila Daud Pahrin, Mohammad Reza Pakaya, Inggrid Fanidya Pakaya, Lukman Pinau, Bisaadah Po'oe, Bambang Supriyanto Pratiwi Husain, Siti Raflin Hinelo Revalina Elizabeth Hulukati Rio Monoarfa Riskawati Riskawati, Riskawati Rizki Maulana, Muhammad Irfan Ronald S. Badu Safira Nindita Datu Adam Sahmin Noholo Salwaa Ardhiah Mohamad Santi Harun Sindi Djafar Siti Nurhalimah Siti Pratiwi Husain Sofyanti Antu Sri Hapsa Uge Sri Mei Lusiana Hunawa Sri Wahyuni Mustapa Sugianto Sugianto Tani, Salwa Ananda Iskandar Tri Suci Katili Tuli, Hartati Usman Usman Usman Usman, Karmila Victorson Taruh Zakir Gunibala