RESPONSIVE GENDER ON BUDGETING PLANNING; A COMPLIANCE AUDIT STUDY ON PUBLIC SECTOR
DOI:
https://doi.org/10.52062/keuda.v6i3.1795Abstract
Penganggaran pemerintah daerah di Indonesia, khususnya di Kota Makassar belum berperspektif gender. Persoalan penganggaran tersebut, lebih diakibatkan oleh faktor manusia yang berbeda secara sosial dan budaya, sehingga menciptakan kebijakan yang bias. Dampak yang muncul seringkali tidak membawa manfaat yang sama bagi perempuan dan laki-laki. Penelitian ini bertujuan untuk menganalisis dan mengkaji bagaimana isu integrasi gender responsive budget dalam perencanaan dan penganggaran pada Dinas Kesehatan untuk anggaran tahun 2020. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dengan wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa alokasi anggaran responsif gender dengan persentase yang sangat minim hanya 2,33% dari anggaran belanja langsung, Terdapat 12 pos anggaran atau kegiatan dalam alokasi anggaran yang berbasis gender. Alokasi anggaran untuk kesetaraan gender menunjukkan persentase yang sangat minim hanya 0,09% dari anggaran belanja langsung dan terdapat 1 (satu) pos anggaran atau kegiatan dalam alokasi anggaran khusus berbasis gender, yakni pada pos anggaran yang tercantum dalam laporan Pendapatan Asli Daerah. dan Anggaran Belanja. (APBD). Sedangkan untuk alokasi anggaran kelembagaan untuk kesetaraan gender, tidak ditemukan adanya alokasi atau pos anggaran dari total Anggaran Pendapatan dan Belanja Daerah yang ada. Dinas Kesehatan Kota Makassar dalam melaksanakan PPRG menghadapi dua kendala yaitu kendala struktural dan kultural, sehingga hal tersebut menjadi tantangan dalam mewujudkan penganggaran yang lebih responsif terhadap kesetaraan gender. Implikasi dari penelitian ini adalah perlunya pemerintah meningkatkan komitmen dan mendorong strategi penganggaran yang berbasis gender, yang mampu memecahkan berbagai macam persoalan kendala struktural maupun kultural, sehingga misi kesetaraan gender tersebut menjadi lebih inklusif.
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Keywords:Â Budgeting, Gender, Compliance Audit.
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