JABE (Journal of Accounting and Business Education)
Volume 6, Issue 1, September 2021

Indonesian Government's Budgeting Responses during the COVID-19 Pandemic: Multi-Level Governance and Actor-Network Theory Perspectives

Muliadi Muliadi (Universitas Mulawarman)
Aji Sofyan Effendi (Universitas Mulawarman)
Muhammad Ikbal (Universitas Mulawarman)



Article Info

Publish Date
22 Sep 2021

Abstract

Indonesia is one country affected by Covid-19. The Indonesian government has responded this outbreak by implementing an open policy, not a total lockdown as implemented in several countries in Asia and Europe. Our study aims at exploring the budget policy response to the crisis conditions caused by the Covid19. This study focuses on three main issues related to how the central government budget policy responds to the local government level, how the government policies provide a stimulus for the private sectors and MSMEs, and the concrete steps in handling the education aspect. A qualitative paradigm through a netnographic approach was used to analyze these three issues. The data were collected using both mass media content and document analysis within a period of 1 April -31 August 2020. The analysis instruments consisted of a multi-level governance and actor-network theory. the research findings show that technology as a non-human actor plays an important role in building humans in solving problems existing in the multi-level governance involving central government, local governments, MSMEs, and education sectors. This study may provide some contributions on how to deal with the state crises due to the pandemic and other consequences.

Copyrights © 2021






Journal Info

Abbrev

jabe

Publisher

Subject

Economics, Econometrics & Finance Education

Description

JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), p-ISSN 2528-7281 and e-ISSN 2528-729X is a blind peer-reviewed and open access journal published twice a year (March and September). JABE aims to help researchers publish their work for wider audience and discover new connections. We Consider ...