Oluwatoyin Muse Johnson Popoola
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Exploring The Perception of BPBD Apparatus on Disaster Budgeting Using a Phenomenological Approach Hartati, Noorina; Abdul Halim; Oluwatoyin Muse Johnson Popoola
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4290

Abstract

This phenomenological study explores the perceptions of the Disaster Management Agency (BPBD) officials in Sleman and Bantul districts in planning disaster budgets. Through in-depth face-to-face interviews with four BPBD officials from Sleman and Bantul districts, the study finds that disaster risk assessment plays a significant role in pre-disaster budget allocation, while historical experiences dictate the allocation of funds during and after a disaster. Effective and efficient disaster budgeting in Sleman and Bantul districts requires inter-agency collaboration and a participatory approach involving volunteer communities and the public. The main finding of this study is that budget constraints necessitate alternative sources of funding.