Texts

Public Financial Management Practices in Indonesia Local Government : A Case in Mojokerto Regency, East Java

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ABSTRACT
This study explores the implementation of Public Financial Management
(PFM) in Mojokerto Regency, East Java, with a specific focus on the consistency
between planning and budgeting within the infrastructure, health, and education
sectors. Using a qualitative approach, the study combines the PEFA framework
assessment, NVivo-assisted text analysis, and semi-structured interviews with key
local government stakeholders. Finding reveals that overall consistency level can
be categorized as “C”, reflecting moderate misalignment between plans and
budgets—particularly in the education and health sectors, while the public works
sector demonstrates relatively stronger alignment. The analysis identifies three key
themes which influencing consistency: institutional and regulatory frameworks,
organizational capacity and responsiveness, and political and strategic influence.
While digital tools like SIPD have improved procedural discipline, rigid regulations
and limited adaptive capacity constrain responsiveness. Political dynamics,
including legislative aspirations and executive interventions, further complicate
budget alignment. This study recommends strengthening planning and budgeting
framework by upgrading planning systems for real-time flexibility, enhancing
organizational capacity through targeted training and rapid response mechanisms,
and fostering early engagement of political actors to promote shared ownership and
continuity. These measures aim to strengthen planning–budgeting integration and
improve the effectiveness of local public financial management in decentralized
settings.
Keywords: public financial management, planning and budgeting consistency,
local government, PEFA framework

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

TES 352,04 VAD p 2025 K1

Penerbit

Tokyo, Japan : National Graduate Institute for Policy Studies., 2025

Deskripsi Fisik

iii, 35 Halaman ; Ilus : 29,5 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

352,04

Tipe Isi

text

Tipe Media

-

Tipe Pembawa

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Edisi

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Subjek

Local Government
Tesis / Thesis
public financial management
planning and budgeting consistency
PEFA framework

Info Detail Spesifik

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Pernyataan Tanggungjawab

Karina Pearlaura Vadra

Versi lain/terkait

Lampiran Berkas

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