FRAMEWORKS STRATEGIS SEBAGAI FONDASI GREEN BUDGETING: STUDI KASUS KABUPATEN TORAJA UTARA

Penulis

  • Yulia Yunita Yusuf Department of Accounting, Faculty of Economics, Makassar State University
  • Anisatun Humayrah Rais Department of Accounting, Faculty of Economics, Makassar State University
  • Adriansyah Adriansyah Department of Educational Accounting, Faculty of Economics, Makassar State University
  • Andi Faisal Department of Applied Accounting, Faculty of Economics, Makassar State University

DOI:

https://doi.org/10.61912/jeinsa.v4i1.142

Kata Kunci:

Frameworks Strategis, Green Budgeting, Analisis Konten, Keberlanjutan, Kebijakan Daerah

Abstrak

Frameworks strategis merupakan elemen kunci dalam OECD Green Budgeting Framework yang bertujuan untuk menyelaraskan kebijakan fiskal dengan keberlanjutan lingkungan. Penelitian ini mengevaluasi penerapan frameworks strategis dalam dokumen kebijakan di Kabupaten Toraja Utara, termasuk Rencana Strategis (Renstra), Kajian Lingkungan Hidup Strategis (KLHS), dan Rencana Kerja Pemerintah Daerah (RKPD). Menggunakan pendekatan analisis konten Krippendorff, penelitian ini mengidentifikasi tema-tema utama melalui tiga dimensi: semantik, pragmatik, dan sarana tanda. Hasil penelitian menunjukkan bahwa meskipun dokumen kebijakan mencerminkan komitmen terhadap keberlanjutan, terdapat kelemahan signifikan, termasuk ketidakhadiran indikator kinerja yang terukur, data baseline yang memadai, serta mekanisme evaluasi yang jelas. Dari perspektif pragmatik, implementasi program sering terkendala oleh kurangnya koordinasi lintas sektor dan alokasi anggaran yang tidak memadai. Selain itu, analisis sarana tanda menemukan bahwa informasi dalam dokumen lebih berfokus pada output administratif daripada outcome yang mencerminkan dampak nyata. Penelitian ini menyimpulkan bahwa frameworks strategis di Kabupaten Toraja Utara perlu diperkuat dengan pendekatan yang lebih teknis, termasuk penyusunan indikator kinerja spesifik, penguatan koordinasi lintas organisasi perangkat daerah (OPD), dan integrasi mekanisme evaluasi berbasis data. Rekomendasi ini diharapkan dapat meningkatkan efektivitas dokumen kebijakan dalam mendukung implementasi green budgeting yang berkelanjutan di tingkat daerah.

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Diterbitkan

2025-06-07

Cara Mengutip

Yusuf, Y. Y. ., Rais, A. H. ., Adriansyah, A., & Faisal, A. . (2025). FRAMEWORKS STRATEGIS SEBAGAI FONDASI GREEN BUDGETING: STUDI KASUS KABUPATEN TORAJA UTARA. Jurnal Ekonomi Ichsan Sidenreng Rappang, 4(1), 128–147. https://doi.org/10.61912/jeinsa.v4i1.142

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