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All Journal Jurnal Akuntansi Indonesia Jupe-Jurnal Pendidikan Ekonomi E-Dimas: Jurnal Pengabdian kepada Masyarakat Accounting Global Journal Jurnal Akuntansi dan Manajemen Jurnal E-Bis: Ekonomi Bisnis Jurnal Pengabdian Kesehatan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Sinergi International Journal of Accounting and Taxation Journal Accounting International Mount Hope
Sukma Wijayanti
Unknown Affiliation
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Journal : Sinergi International Journal of Accounting and Taxation

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Dilemmatic Challenges of Budgeting for Poverty in Local Government in Indonesia Maulana, Bonnix Hedy; Wijayanti, Sukma
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.54

Abstract

This study aims to identify risk conditions in budgeting inhibiting Local Government when ensuring pro-poor budgeting each year. Qualitative was used in this study, and Semi-structured interviews were conducted with senior managers and local government staff involved with managing pro-poor budgeting. The main findings, first, is the dilemma in determining budgeting priorities in the region, then at the end of the budgeting process in the budget battle that is raised in the expectations. The emerging political risks evolve from maximizing interests by realizing political promises as a form of moral accountability
Co-Authors Afifi, Zaenal Aman, Syahrial Ameliani, Rosy Dena Diana Tri Lestari Elvia Ivada Fajar Nugraha Harjanti, Agustina Eka Hindriyastuti, Sri Maulana, Bonnix Hedy Muhammad Arifin Mukti, Muhammad Wahyu Tirta Qoaruddin Qomaruddin Risnawati, Heni Siti Muntayah Sri Retnoningsih Sri Retnoningsih Supardi Supardi Taufiq Hidayat Ulfa, Romayatul Ulfa Wahyu Adi