The Implementation Factors of The Government Budget of The Republic of Indonesia: Based on Agenda Setting Theory-Incrementalis

Authors

  • Wulan Suci Rachmadani Universitas Negeri Semarang
  • Widodo Widodo Universitas Negeri Semarang

Keywords:

Agenda Setting Theory, Setting-Incrementalist Agenda, Capital Expenditures

Abstract

The main objective of this study is to provide novelty to the study of the theory of public policy formulation using the Agenda Setting Theory, in which there are systemic and institutional agendas. This study uses the panel data analysis regression method and combines qualitative and quantitative approaches to collecting data. The research examines the Indonesian Government's budget period in the period 2015–2020 and places a broad sample of 34 provinces in Indonesia, consisting of regencies and cities. The main finding in this study is that the preparation of a routine and incremental budget will lead to budgetary policies that are inseparable from systemic issues, namely social and economic. Besides that, the institutional agenda places more emphasis on the strength of political parties and the role of legislative actors in determining budget implementation. Budgeted revenues that are higher than actual revenues will result in an increased difference. The greater the level of realized income compared to the budgeted target, the higher the level of effectiveness, while the expenditure budget is inversely proportional to the revenue budget. This study theoretically discusses the Incrementalist Setting agenda, which focuses on qualitative descriptives of the Government's capital spending in the 2015–2021 period.

References

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Published

2024-03-31

How to Cite

Suci Rachmadani, W., & Widodo, W. (2024). The Implementation Factors of The Government Budget of The Republic of Indonesia: Based on Agenda Setting Theory-Incrementalis. International Journal of Accounting and Business Research, 2(1), 17–22. Retrieved from https://jurnal.adaijateng.org/index.php/IJABR/article/view/32

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Articles