DOES LOCAL GOVERNMENT BUDGETING ACCOMMODATE GENDER EQUALITY?

Paskanova Christi Gainau

Abstract


Abstrak – Apakah Anggaran Pemerintah Daerah Mengakomodasi Kesetaraan Gender?

Tujuan Utama – Penelitian ini berupaya menganalisis aspek kesetaraan gender dalam penyusunan anggaran pemerintah daerah.

Metode – Penelitian menggabungkan metode analisis PLS dan wawancara. Sejumlah pihak yang terlibat dalam penyusunan anggaran daerah menjadi informan dan sampel.

Temuan Utama – Penelitian menemukan bahwa dua tipe isomorfime (normatif dan mimetik teruji) mampu memicu kinerja penganggaran responsif gender. Walaupun demikian, unit pemerintah daerah memiliki komitmen sedang untuk menerapkan anggaran berbasis gender dan level ini menjadi alasan anggaran pemerintah belum responsif gender. Selain itu, ketidakpastian lingkungan yang tinggi di pemerintah daerah mengganggu komitmen organisasi untuk mencapai anggaran responsif gender.

Implikasi Teori dan Kebijakan – Teori kelembagaan menguraikan dengan sangat jelas praktik isomorfisme di pemerintah daerah. Hasil ini bermanfaat bagi pimpinan dan pegawai bagian anggaran dalam menyusun anggaran.

Kebaruan Penelitian – Sejauh diketahui oleh penulis, riset mengenai kinerja anggaran gender di seluruh unit kerja pemerintah belum dilakukan di Indonesia.

 

Abstract – Does Local Government Budgeting Accommodate Gender Equality?

Main Purpose – This study seeks to analyze aspects of gender equality in preparing local government budgets.

Method – The research combines PLS and interview methods. Several parties involved in preparing regional budgets became informants and samples.

Main Findings – The study found that two types of isomorphism (normative and mimetic tested) could trigger gender-responsive budgeting performance. However, local government units have a moderate commitment to implementing gender-based budgeting, and this level is why government budgets are not yet gendered responsive. In addition, high environmental uncertainty in local governments undermines organizational commitment to achieving gender-responsive budgets.

Theory and Practical Implications – Institutional theory clearly describes the practice of isomorphism in local government. These results are helpful for the leadership and staff of the budget department in preparing the budget.

Novelty – As far as the author knows, research on gender budget performance in all government work units have not been conducted in Indonesia.


Keywords


budget; gender equality; isomorphism; local government

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.10

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