Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process

  • Ana Sopanah Universitas Widya Gama
  • Harnovinsah Harnovinsah Universitas Pancasila
  • Riza Bahtiar Sulistyan Institut Teknologi dan Bisnis Widya Gama Lumajang


This study aims to reveal how the Madura indigenous communities' local wisdom is in the process of participatory planning and budgeting and determines the model of local community wisdom in the process of participatory planning and budgeting as a whole. This study uses a qualitative ethnomethodological approach with a constructivist paradigm. The study results show that formal deliberations, namely development planning deliberations in general, are almost the same as in other regions in Indonesia. However, in the Madurese indigenous people, there are differences from most other regions in Indonesia, namely that apart from carrying out development planning deliberations, they actually carry out informal deliberations, namely community meetings. Moreover, the implementation of participatory budgeting, which is proven elsewhere, is not proven in the Madurese indigenous people who use community consultations as an initial stage in formulating community needs by providing aspirations in order to achieve local goals.

Keywords: local wisdom, participatory budgeting, planning processes


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How to Cite
SOPANAH, Ana; HARNOVINSAH, Harnovinsah; SULISTYAN, Riza Bahtiar. Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 18, n. 1, p. 163-178, jan. 2023. ISSN 2303-1018. Available at: <>. Date accessed: 20 mar. 2023. doi: