Victoria University

Assessing budgetary management of local government in Aceh, Indonesia

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dc.contributor.advisor Markham, Clare
dc.contributor.author Farhana, Intan
dc.date.accessioned 2019-12-17T01:45:41Z
dc.date.available 2019-12-17T01:45:41Z
dc.date.copyright 2019
dc.date.issued 2019
dc.identifier.uri http://hdl.handle.net/10063/8462
dc.description.abstract This interpretive case-based study explores issues of budgetary management in Aceh provincial government. Until 2018, Aceh showed significant problems in its budget cycle with the budget being approved late every year except 2014. Thus, this study aims to investigate the reasons for these delays, along with their impacts on budget execution. Further, as Aceh is a predominantly Muslim society with Islamic values and principles fundamental to its culture and identity, this study also explores whether Islamic teachings are well-embedded in its government budgeting. To investigate these issues, I gathered written materials related to the budgeting process and conducted 19 interviews with local government officials, politicians, Muslim scholars, and a corruption watchdog, analysing these through three linked accountability frameworks: considering accountability through relationship, responsibility, and answerability dimensions, Boltanski and Thévenot’s (1999) Sociology of Worth (SoW) framework, and Islamic accountability. I found the key reasons for the budget delays were miscommunications and heated debates in budget discussions between Aceh’s legislature and executive government resulting from conflicts of interest and priorities. The budget delays negatively affected budget execution, which, since Aceh’s economy depends heavily on government spending, reduced economic activity and so the social welfare of its people. Given the problems in its budgetary management, including budget delays, conflicting interests, and lack of transparency, the implementation of Islamic principles and values in Aceh’s government budgeting remains unsatisfactory. This study offers several contributions to the literature and practice: (i) it generates new ideas for the classification of SoW’s orders of worth when applied to public budgeting and accountability in a devout Muslim society; (ii) it outlines some challenges in implementing Islamic principles and values into government budgeting; and (iii) it notes some potential improvements for Aceh provincial government to achieve better budgetary management and accountability. en_NZ
dc.language.iso en_NZ
dc.publisher Victoria University of Wellington en_NZ
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/nz/
dc.subject Late budget approval en_NZ
dc.subject Budget delays en_NZ
dc.subject Islamic budgeting en_NZ
dc.subject Local government budget en_NZ
dc.title Assessing budgetary management of local government in Aceh, Indonesia en_NZ
dc.type text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.type.vuw Awarded Research Masters Thesis en_NZ
thesis.degree.discipline Accounting en_NZ
thesis.degree.grantor Victoria University of Wellington en_NZ
thesis.degree.level Masters en_NZ
thesis.degree.name Master of Commerce en_NZ
dc.rights.license Creative Commons GNU GPL en_NZ
dc.date.updated 2019-11-07T00:23:56Z
vuwschema.subject.anzsrcfor 150105 Management Accounting en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.anzsrctoa 2 STRATEGIC BASIC RESEARCH en_NZ


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