{"title":"灾区灾害预算趋势分析——以南亚齐首府为例","authors":"Mirjas Mirjas, Heru Fahlevi., Yossi Diantimala","doi":"10.33603/jka.v5i2.5531","DOIUrl":null,"url":null,"abstract":"This study aims to analyze trends of disaster management budgeting and its dynamics in the Indonesian local government context. Using a case study approach, this study collected data from the budgeting period of 2014 to 2019 followed by interviews with key actors in disaster budgeting. Most of the previous studies adopted quantitive research designs that lack in-depth analysis of the disaster budget dynamics. The results show that the disaster budget has fluctuated with an average annual budget is 3.29% from the total budget. The disaster budget is allocated not only in the agency for local disaster management/ALDM (or Badan Penanggulanan Bencana Daerah/BPBD) but also in other several departments. The disaster budgeting follows the local budget mechanism, focuses merely on emergency response and post-disaster phases, rather than pre-disaster stages. This study revealed the limitation of disaster budgeting in the Indonesian local government. Study on local government disaster management using case study still scanty.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan\",\"authors\":\"Mirjas Mirjas, Heru Fahlevi., Yossi Diantimala\",\"doi\":\"10.33603/jka.v5i2.5531\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze trends of disaster management budgeting and its dynamics in the Indonesian local government context. Using a case study approach, this study collected data from the budgeting period of 2014 to 2019 followed by interviews with key actors in disaster budgeting. Most of the previous studies adopted quantitive research designs that lack in-depth analysis of the disaster budget dynamics. The results show that the disaster budget has fluctuated with an average annual budget is 3.29% from the total budget. The disaster budget is allocated not only in the agency for local disaster management/ALDM (or Badan Penanggulanan Bencana Daerah/BPBD) but also in other several departments. The disaster budgeting follows the local budget mechanism, focuses merely on emergency response and post-disaster phases, rather than pre-disaster stages. This study revealed the limitation of disaster budgeting in the Indonesian local government. Study on local government disaster management using case study still scanty.\",\"PeriodicalId\":33127,\"journal\":{\"name\":\"Jurnal Kajian Akuntansi\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-12-11\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Kajian Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.33603/jka.v5i2.5531\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Kajian Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33603/jka.v5i2.5531","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan
This study aims to analyze trends of disaster management budgeting and its dynamics in the Indonesian local government context. Using a case study approach, this study collected data from the budgeting period of 2014 to 2019 followed by interviews with key actors in disaster budgeting. Most of the previous studies adopted quantitive research designs that lack in-depth analysis of the disaster budget dynamics. The results show that the disaster budget has fluctuated with an average annual budget is 3.29% from the total budget. The disaster budget is allocated not only in the agency for local disaster management/ALDM (or Badan Penanggulanan Bencana Daerah/BPBD) but also in other several departments. The disaster budgeting follows the local budget mechanism, focuses merely on emergency response and post-disaster phases, rather than pre-disaster stages. This study revealed the limitation of disaster budgeting in the Indonesian local government. Study on local government disaster management using case study still scanty.