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This Author published in this journals
All Journal Sinergi International Journal of Accounting and Taxation
Bonnix Hedy Maulana
Universitas Muhammadiyah Kudus
Economics, Econometrics & Finance

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