Has budgeting in Indonesia been participatory? The hustle and bustle of discourse on participation in development has long been echoed. However, all of that is just jargon without real meaning. It is said that in budgeting matters, the community seems to be involved with the holding of musrenbang from the village level to the district/city level. As if the birth of the APBD in each budget year is the result of community participation through such a participatory, transparent and accountable flow. However, the same words but different actions. The reality shows that the portion of the budget distribution is unequal between what goes into the stomachs of the community and what goes into the stomachs of the apparatus. From the little in the community, it seems to be used as an excuse for the failure to advance education, eradicate poverty, make the community healthy and solve community problems on the grounds of the unavailability of the budget.
This book tries to examine the budgeting issue from upstream to downstream and then tries to criticize where the problems and shortcomings are. It is hoped that in the future there will truly be participation as a beautiful word, not a deceptive beauty.
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