Sustainable Public Financial Governance: Exploring Students’ Perceptions of Indonesia’s Central and Local Government Budgets

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Sustainable Public Financial Governance: Exploring Students’ Perceptions of Indonesia’s Central and Local Government Budgets

Estu Widarwati - Nama Orang; E. Wityasminingsih - Nama Orang; Ardhia Indriani Davina - Nama Orang;

Public budgeting plays a crucial role in promoting sustainable development through accountable governance, efficient resource allocation, and strategic priority setting. In Indonesia, the implementation of the State
Budget (Anggaran Pendapatan dan Belanja Negara—APBN) and Regional Budgets (Anggaran Pendapatan
dan Belanja Daerah—APBD) reflects the government’s commitment to inclusive and sustainable
development. Understanding how educated young citizens perceive the implementation of public budgeting
principles is important for strengthening sustainable public financial governance. This study explores
students’ perceptions and arguments regarding the implementation of three key public budgeting principles—
independence, efficiency, and priority—in Indonesia’s central and local government budgets during 2021–
2025. An exploratory mixed-method approach with quantitative dominance was employed. Data were
collected through a questionnaire administered to students enrolled in budgeting-related courses at an
Indonesian higher education institution. Respondents assessed the implementation of these principles using a
seven-point Likert scale based on publicly available information concerning APBN/APBD practices and
provided written explanations for their assessments. Quantitative data will be analyzed using descriptive
statistics, while qualitative responses will undergo thematic analysis. This study is expected to provide
preliminary insights into students’ judgments and the reasoning underlying their evaluations of public
budgeting practices. The findings may enrich the discourse on sustainable public financial governance by
highlighting the perspectives of educated young citizens in Indonesia.

Informasi Detail

Penerbit: Central Java : ., 2026
Bahasa: English
ISBN/ISSN: -
Edisi: International Conference IDEABI and BRIDA

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Sustainable Public Financial Governance: Exploring Students’ Perceptions of Indonesia’s Central and Local Government Budgets

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