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

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.