Sustainable budget allocation strategy in supporting SDGs environmental pillar in Malang City, Indonesia
DOI:
https://doi.org/10.31328/jsed.v7i2.5876Keywords:
budget allocation, efficiency, SDG, sustainable developmentAbstract
Sustainable Development Goals (SDGs) consist of three pillars: economic, social and environmental. It has been observed that the environmental pillar in Malang City has declined, while the economic and social pillar have increased, indicating that economic and human activities in general have a big influence on reducing environmental quality. This research focuses on evaluating sustainable budget allocation strategies that support the environmental pillar. Budget efficiency analysis was used to assess SDGs achievement in Malang City from 2019 to 2022. Based on the calculation results of this research, Malang City's budgeting efficiency was in the "very poor" category during the 2019-2022 period. It was also observed that the best budget allocation strategy occurred in 2022. In addition, this research shows that the budget allocation strategy is sorted based on the immediacy of need into four budget allocation priorities. The priority grouping can be used as a sustainable budget allocation strategy, especially in the event of limited budget. From a socio-economic point of view, government policy is also a contributing factor with a negative impact on the environment. Therefore, it is hoped that the sustainable budget allocation strategy can serve as a solution to continue paying attention to and improve environmental quality while growing the economy.JEL Classification H72; Q51; R58References
Aini, A. A. N., Rahmawati, F., & Sumarsono, H. (2023). Analysis of Public Policy in Malang City Through Measurement of Environmental Pillar SDGs Indicators in the Perspective of Public Budgeting Allocation. International Journal of Business, Law, and Education, 4(2), 812–836.
Akbar, T. (2018). Kampung tematik sebagai bentuk partisipasi masyarakat dalam permasalahan permukiman kumuh di Kota Malang. Wahana, 70(2), 37–48.
Almaghfi, L. B., Hidayat, K., & Mayowan, Y. (2016). Studi Pemikiran Penerapan Tax Earmarking pada Bea Perolehan Hak Atas Tanah dan Bangunan (Bphtb) di Kota Malang. Jurnal Mahasiswa Perpajakan, 9(1).
Cartea, Ã., Chang, P., Mroczka, M., & Oomen, R. (2022). AI-driven liquidity provision in OTC financial markets. In Quantitative Finance (Vol. 22, Issue 12, pp. 2171–2204). Informa UK Limited. https://doi.org/10.1080/14697688.2022.2130087
Guerrero, O. A., & Castañeda, G. (2022). How does government expenditure impact sustainable development? Studying the multidimensional link between budgets and development gaps. Sustainability Science, 17(3), 987–1007.
Harjo, I. W. W., Kusumastuti, A., Rahayu, D. P., & Puspitosari, W. A. (2021). Indeks Keberlanjutan Program Kotaku (Kota Tanpa Kumuh) Di Kota Malang. Jurnal Pengembangan Kota, 9(1), 50–63.
Iskandar, A. H. (2020). SDGs desa: percepatan pencapaian tujuan pembangunan nasional berkelanjutan. Yayasan Pustaka Obor Indonesia.
Mardiasmo. (2018). OTONOMI & MANAJEMEN KEUANGAN DAERAH (III). ANDI.
Mohamed Zain, M., Darus, F., Yusoff, H., Amran, A., Fauzi, H., Purwanto, Y., & Abang Naim, D. M. (2014). Corporate ibadah : an Islamic perspective of corporate social responsibility. Middle-East Journal, 22(2), 225–232. https://doi.org/10.5829/idosi.mejsr.2014.22.02.21850
Nikensari, S. I., Destilawati, S., & Nurjanah, S. (2019). Studi environmental kuznets curve di asia: sebelum dan setelah millennium development goals. Jurnal Ekonomi Dan Pembangunan, 27(2), 11–25.
Olfah, S. T. (2018). Tinjauan efisiensi anggaran dalam penganggaran berbasis kinerja pada satuan kerja kementerian negara/lembaga (studi pada satuan kerja di lingkungan badan pendidikan dan pelatihan keuangan tahun anggaran 2011 sampai 2015). Jurnal Anggaran Dan Keuangan Negara Indonesia (AKURASI), 2(1), 19.
Purbadi, Y. D., & Lake, R. C. (2019). Konsep Kampung-Wisata Sejahtera, Kreatif, Cerdas dan Lestari Berkelanjutan Kasus Studi di Karangwaru Riverside, Yogyakarta. EMARA: Indonesian Journal of Architecture, 5(1), 12–23.
Sisto, R., GarcÃa López, J., Quintanilla, A., de Juanes, Ã., Mendoza, D., Lumbreras, J., & Mataix, C. (2020). Quantitative analysis of the impact of public policies on the sustainable development goals through budget allocation and indicators. Sustainability, 12(24), 10583.
Suparmoko, M. (2003). KEUANGAN NEGARA (Dalam Teori dan Praktek) (5th ed.). In BPFE-YOGYAKARTA.
Susanti, E. D. (2018). Environmental Kuznet Curve: Hubungan Pertumbuhan Ekonomi dengan Degradasi Kualitas Udara Dalam Pencapaian MilleniumDevelopment Goals (MDGs) di Indonesia. Universitas Negeri Yogyakarta.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
