Problematics of The Implementation of Green Budgeting in Local Governments

Abstract

The purpose of this study is to find out the budgetary environment conditions in Sakera Regency and what problems are faced in realizing green budgetting. The type of research used in this research is descriptive research. This research attempts to describe and interpret objects according to the conditions as they are. Descriptive method is used to get variations of problems related to green budgeting and the behavior of the green budgeting compilers themselves. Researchers determine the informants who are considered to know the most about the research conducted, namely QY, FS, AR, and NY and BS who are employees in the Sakera Regency government. The informant in his work is involved with environmental matters. Data collection techniques in this study use triangulation (combination), which is a combination of observation, in-depth interviews and documentation. To determine the validity of the data, researchers used data credibility tests. The results showed that Green Budgetting in Regional Budget (APBD) of Sakera Regency has decreased every year, with the smallest percentage in 2016 with a percentage of 3.34%. This is caused by several problems, namely: budget constraints, low commitment of leaders, lack of rules on the minimum limit of green budget allocation, lack of community involvement and lack of coordination between regional device organization (OPD).