Sinergi International Journal of Accounting and Taxation
Vol. 1 No. 2 (2023): August

Dilemmatic Challenges of Budgeting for Poverty in Local Government in Indonesia

Bonnix Hedy Maulana (Universitas Muhammadiyah Kudus)
Sukma Wijayanti (Universitas Muhammadiyah Kudus)



Article Info

Publish Date
19 Aug 2023

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

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Journal Info

Abbrev

ijat

Publisher

Subject

Economics, Econometrics & Finance

Description

Sinergi International Journal of Accounting and Taxation with ISSN Number 2988-1587 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and ...