Akselerasi Pembangunan Berkelanjutan Melalui Kebijakan Anggaran Berkeadilan: Pendekatan Gender di Pemerintah Daerah
DOI:
https://doi.org/10.32534/jpk.v12i4.7951Keywords:
Gender Responsive Budgeting (GRB), Sustainable Development Goals (SDGs), Gender Equality, Policy Discourse Analysis, Inclusive DevelopmentAbstract
This study examines the implementation of Gender-Responsive Budgeting (GRB) as a strategy to accelerate the achievement of the Sustainable Development Goals (SDGs), particularly Goal 5 on gender equality, in Majene Regency, Indonesia. Employing a qualitative approach with policy discourse analysis, the research explores the formulation, implementation, and evaluation processes of GRB through document reviews, in-depth interviews, and source triangulation. Findings reveal that integrating the Gender Analysis Pathway (GAP) and Gender Budget Statement (GBS) into regional planning documents has driven positive shifts toward more inclusive program designs, especially in health and education sectors. However, effectiveness remains constrained by limited sex-disaggregated data, low technical capacity among officials, and weak inter-agency coordination. The novelty of this study lies in applying policy discourse analysis to uncover how GRB is interpreted and practiced locally, a perspective rarely explored in previous studies. These findings highlight the need for institutional capacity strengthening, improved data systems, and evidence-based evaluations to optimize GRB as a fiscal policy instrument for fostering inclusive, equitable, and sustainable development.
Downloads
References
Alisjahbana, A. S., & Murniningtyas, E. (2018). BERKELANJUTAN DI INDONESIA : UNPAD PRESS. http://dx.doi.org/10.18202/jamal.2015.12.6038
Ansari, M. I., & Basir, I. (2024). Jurnal Proaksi Gender Perspective In Budget Planning : A Phenomenological Study On The Preparation Of The Regional Budget In Majene Regency. 11(3), 611–625. https://doi.org/10.32534/jpk.v11i3.6269
Badan Pusat Statistik Provinsi Sulawesi Barat. (2023). Indeks Pembangunan Gender (Vol. 3). https://www.timeanddate.com/
Brundtland, G. H. (1987). Our Common Future—Call for Action. Environmental Conservation, 14(4), 291–294. https://doi.org/10.1017/S0376892900016805
Creswell, J. w. (2007). Qualitative Inquiry & Research Design: Choosing Among Five Approaches (2nd ed.). Sage Publications.
Darwanis. (2015). Analisis Anggaran Responsif Gender sebagai Percepatan Pencapaian Target MDGs. Jurnal Akuntansi Multiparadigma, 6(3). https://doi.org/10.18202/jamal.2015.12.6038
Dello Strologo, A., D’Andrassi, E., & Ventimiglia, F. (2023). The Prioritization of the SDGs: Analysis of European Policies in Favor of Gender Equality BT - When the Crisis Becomes an Opportunity: The Role of Women in the Post-Covid Organization (P. Paoloni & R. Lombardi (eds.); pp. 243–254). Springer International Publishing. https://doi.org/10.1007/978-3-031-21932-0_16
Instruksi Presiden Tentang Pengarasutaman Gender Dalam Pembanguan Nasional, Nomor 9 Tahun 2000 (2000).
Jorge, S., Coelho, L., & Pimentel, L. (2023). The institutional environment of gender budgeting: Learning from the Portuguese experience. Public Money & Management, 43(6), 576–585. https://doi.org/10.1080/09540962.2023.2165274
Khalifa, R., & Scarparo, S. (2021). Gender Responsive Budgeting: A tool for gender equality. Critical Perspectives on Accounting, 79, 102183. https://doi.org/https://doi.org/10.1016/j.cpa.2020.102183
Khusaini, M., Ashar, K., G. M. (2021). Manajemen Belanja Daerah. UB Press.
Leal Filho, W., Kovaleva, M., Tsani, S., Țîrcă, D.-M., Shiel, C., Dinis, M. A. P., Nicolau, M., Sima, M., Fritzen, B., Lange Salvia, A., Minhas, A., Kozlova, V., Doni, F., Spiteri, J., Gupta, T., Wakunuma, K., Sharma, M., Barbir, J., Shulla, K., … Tripathi, S. (2023). Promoting gender equality across the sustainable development goals. Environment, Development and Sustainability, 25(12), 14177–14198. https://doi.org/10.1007/s10668-022-02656-1
Listiawati, N., Ansari, M. I., Novitasari, E., & Fitri, D. N. (2025). Village Sustainable Development Goals ( Sdgs ): Budgetary , Human Resources , And Technology Contributions. 9, 557–565. https://doi.org/10.33395/owner.v9i1.2522
López-Hernández, A. M., Romero-Ramos, L., Flórez-Parra, J. M., & López-Pérez, M. V. (2023). External control of gender budget implementation: Experience of the Audit Office of Andalusia. Public Money & Management, 43(6), 559–566. https://doi.org/10.1080/09540962.2023.2185416
Martínez Guzmán, J. P. (2024). Can gender-responsive budgeting change how governments budget?: Lessons from the case of Ecuador. Public Administration, 102(2), 388–404. https://doi.org/https://doi.org/10.1111/padm.12926
Mishra, M., Desul, S., Santos, C. A. et al. (2023). A bibliometric analysis of sustainable development goals (SDGs): a review of progress, challenges, and opportunities ·. Environment, Development and Sustainability, 0123456789. https://doi.org/10.1007/s10668-023-03225-w
Morshed, M. S., & Lim, S. (2023). Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh. Public Money & Management, 43(6), 586–589. https://doi.org/10.1080/09540962.2023.2165730
Nurhaeni, I. D. A. (2017). Pedoman Teknis Penyusunan Gender Analysis Pathway (GAP) dan Gender Budget Statement (GBS). In Gender analysis pathway (GAP) dan gender budget statement (GBS). Australia Indonsia Partnership for Decentralisation (AIPD).
O’Hagan, A., & Nesom, S. (2023). Watching the neighbours: gender budgeting in Scotland and Wales. Public Money & Management, 43(6), 567–575. https://doi.org/10.1080/09540962.2023.2165275
OECD. (2023). Gender Budgeting in OECD Countries 2023. OECD Publishing. https://doi.org/https://doi.org/10.1787/647d546b-en.
Oppi, C., Cavicchi, C., & Vagnoni, E. (2021). The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education. In Sustainability (Vol. 13, Issue 4). https://doi.org/10.3390/su13042019
Pahlevi, M.A.A., & Alfirdaus, L. K. (2018). ANALISIS ANGGARAN RESPONSIF GENDER PADA ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN TEMANGGUNG TAHUN ANGGARAN 2016. Journal of Politic and Government Studies, 7(4), 81–90. https://ejournal3.undip.ac.id/index.php/jpgs/article/view/21626
PERATURAN BUPATI MAJENE NOMOR 10 TAHUN 2022 TENTANG RENCANA AKSI DAERAH PENGARUSUTAMAAN GENDER KABUPATEN MAJENE TAHUN ANGGARAN 2022-2026 (2022).
PERATURAN DAERAH KABUPATAN MAJENE NOMOR 6 TAHUN 2021 TENTANG PENGARASUTAMAAN GENDER, 140 Fisheries Research 6 (2021). http://dspace.ucuenca.edu.ec/bitstream/123456789/35612/1/Trabajo de Titulacion.pdf%0Ahttps://educacion.gob.ec/wp-content/uploads/downloads/2019/01/GUIA-METODOLOGICAEF.pdf%0Ahttp://dx.doi.org/10.1016/j.fishres.2013.04.005%0Ahttps://doi.org/10.1038/s41598-
Polzer, Tobias, Nolte, Isabella M, & Seiwald, Johann. (2021). Gender budgeting in public financial management: a literature review and research agenda. International Review of Administrative Sciences, 89(2), 450–466. https://doi.org/10.1177/00208523211031796
Pratama, M.A., Taufiqurokhman., Yusuf, M. (2024). Sinergi Kebijakan Ekonomi dan Lingkungan : Menuju Pembangunan Berkelanjutan Synergy of Economic and Environmental Policies : Towards Sustainable Development Abstrak. Pencerah Publik, 11(2), 50–61. https://doi.org/10.33084/pencerah.v11i2.8731
Simčić, A. M. S., & Vašiček, D. (2023). Gender responsive budgeting: The case of Croatia. Public Money & Management, 43(6), 543–550. https://doi.org/10.1080/09540962.2023.2185415
Siswiraningtyas, A. N., & Yuhertiana, I. (2021). Implementation Gender-Responsive Budget: The Constraints and Their Coping Strategies. JPSI (Journal of Public Sector Innovations), 6(1), 10–19. https://doi.org/10.26740/jpsi.v6n1.p10-19
Steccolini, I. (2019). New development: Gender (responsive) budgeting—a reflection on critical issues and future challenges. Public Money & Management, 39(5), 379–383. https://doi.org/10.1080/09540962.2019.1578538
Sudirman, F.A., Susilawaty, F. T. (2022). KESETARAAN GENDER DALAM TUJUAN PEMBANGUNAN BERKELANJUTAN ( SDGs ) : SUATU REVIUW LITERATUR SISTEMATIS. Publicuho, 5(4), 995–1010. https://doi.org/https://doi.org/10.35817/publicuho.v5i4.41
UN, DESA. (2024). The Sustainable Development Goals Report 2024 (The Sustai). United Nations. https://doi.org/https://doi.org/10.18356/9789213589755
UNESCO. (2019). UNESCO Priority Gender Equality Action Plan_ 2014-2021, 2019 revision - UNESCO Digital Library.pdf.
United Nations. (2020). The Sustainable Development Goals Report.
Widowati, G. R., Ludigdo, U. & Kamayanti, A. (2016). Persepsi Penyusun Anggaran Mengenai Konsep Kebijakan Anggaran Responsif Gender. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 2(1), 31–42. https://doi.org/10.18382/jraam.v2i1.67
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Muhammad Ihsan Ansari, Indra Basir

This work is licensed under a Creative Commons Attribution 4.0 International License.
















