Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Science and Environment
Bustomi , Thomas
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Mathematics Physics

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Tasikmalaya Regency Regional Revenue and Expenditure Budget Policy Evaluation Model Kusmana, Usman; Bustomi , Thomas; Alamsyah , Kamal
International Journal of Science and Environment (IJSE) Vol. 6 No. 1 (2026): February 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i1.419

Abstract

This study examines the effectiveness of the Tasikmalaya Regency Regional Budget (APBD), which is not yet optimal due to administrative-oriented evaluation, low public participation, minimal transparency, and limited fiscal independence. The study aims to develop a comprehensive evaluation model that integrates budget performance, public participation, digital transparency, and fiscal independence. A mixed methods sequential explanatory approach was used with the Tasikmalaya community, regional apparatus, and legislative bodies; a sample of 200 survey respondents (purposive) and 15 interview informants (snowball). Instruments included questionnaires, interview guides, and secondary APBD data; quantitative descriptive and qualitative thematic analyses were integrated via joint display. The results showed 60% public satisfaction, 30% participation, 30% local revenue (PAD), and 40% budget knowledge. The conclusion states that the multidimensional model improves APBD accountability with recommendations for strengthening e-budgeting and Musrenbang.
Co-Authors Alamsyah , Kamal Kusmana, Usman