Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process
Abstract
This study aims to uncover the role of local wisdom in participatory planning and budgeting within Madura indigenous communities and to develop a model of local community wisdom for these processes. A qualitative ethnomethodological approach within a constructivist paradigm was employed. The results indicate that formal deliberations, such as development planning meetings, are similar to those in other regions of Indonesia. However, the Madurese indigenous people distinguish themselves by also engaging in informal deliberations through community meetings. While participatory budgeting is well-documented elsewhere, the Madurese approach uniquely incorporates community consultations as a preliminary stage. This method allows the community to articulate aspirations and formulate needs, thereby achieving local goals through a culturally grounded participatory process.
Keywords: local wisdom, participatory budgeting, planning processes
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References
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Aleksandrov, E., & Timoshenko, K. (2018). Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors. Journal of Accounting in Emerging Economies, 8(3), 302-326. https://doi.org/10.1108/jaee-10-2016-0082
Allegretti, G., & Falanga, R. (2016). Women in Budgeting: A Critical Assessment of Participatory Budgeting Experiences. In Gender Responsive and Participatory Budgeting (pp. 33-53). https://doi.org/10.1007/978-3-319-24496-9_3
Bartocci, L., Grossi, G., & Mauro, S. G. (2019). Towards a hybrid logic of participatory budgeting. International Journal of Public Sector Management, 32(1), 65-79. https://doi.org/10.1108/ijpsm-06-2017-0169
Benadè, G., Nath, S., Procaccia, A. D., & Shah, N. (2021). Preference Elicitation for Participatory Budgeting. Management Science, 67(5), 2813-2827. https://doi.org/10.1287/mnsc.2020.3666
Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journal, 21(2), 129-169. https://doi.org/10.1108/09513570810854383
Brun-Martos, M. I., & Lapsley, I. (2016). Democracy, governmentality and transparency: participatory budgeting in action. Public Management Review, 19(7), 1006-1021. https://doi.org/10.1080/14719037.2016.1243814
Célérier, L., & Botey, L. E. C. (2015). Accounting, accountants and accountability regimes in pluralistic societies. Accounting, Auditing & Accountability Journal, 28(5), 739-772. https://doi.org/10.1108/AAAJ-03-2013-1245
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Falanga, R., & Lüchmann, L. H. H. (2019). Participatory budgets in Brazil and Portugal: comparing patterns of dissemination. Policy Studies, 41(6), 603-622. https://doi.org/10.1080/01442872.2019.1577373
Ganuza, E., & Baiocchi, G. (2012). The Power of Ambiguity: How Participatory Budgeting Travels the Globe. Journal of Public Deliberation, 8(2), 1-12. https://doi.org/10.16997/jdd.142
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Grillos, T. (2017). Participatory Budgeting and the Poor: Tracing Bias in a Multi-Staged Process in Solo, Indonesia. World Development, 96, 343-358. https://doi.org/10.1016/j.worlddev.2017.03.019
Jayasinghe, K., Adhikari, P., Carmel, S., & Sopanah, A. (2020). Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia. Accounting, Auditing & Accountability Journal, 33(8), 2139-2166. https://doi.org/10.1108/aaaj-05-2018-3486
Krenjova, J., & Raudla, R. (2017). Policy Diffusion at the Local Level: Participatory Budgeting in Estonia. Urban Affairs Review, 54(2), 419-447. https://doi.org/10.1177/1078087416688961
Kuruppu, C., Adhikari, P., Gunarathna, V., Ambalangodage, D., Perera, P., & Karunarathna, C. (2016). Participatory budgeting in a Sri Lankan urban council: A practice of power and domination. Critical Perspectives on Accounting, 41, 1-17. https://doi.org/10.1016/j.cpa.2016.01.002
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Patton, M. Q. (2014). Qualitative Research & Evaluation Method (4th ed.). Sage Publication.
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Sopanah, A. (2012). Ceremonial Budgeting: Public Participation in Development Planning at an Indonesian Local Government Authority. Journal of Applied Management Accounting Research, 10(2), 73-84.
Sopanah, A. (2013). Partisipasi Masyarakat Dalam Proses Penganggaran Daerah Berbasis Kearifan Lokal (Studi Pada Masyarakat Suku Tengger Bromo Jawa Timur) [Unpublished doctoral dissertation] Universitas Brawijaya]. Malang.
Sopanah, A. (2015). Dibalik Ceremonial Budgeting: "Rembug Desa Tengger" Partisipasi Nyata Dalam Pembangunan. Simposium Nasional Akuntansi XVIII,, 1-26.
Sopanah, A., Meldona, M., Safriliana, R., & Harmadji, D. E. (2017). Public participation on local budgeting base on local wisdom. International Journal of Management and Applied Science, 3(11), 10-18.
Sopanah, A., Sudarma, M., Ludigdo, U., & Djamhuri, A. (2013). Beyond ceremony: The impact of local wisdom on public participation in local government budgeting. Journal of Applied Management Accounting Research, 11(1), 65-78.
Sulistyan, R. B., Cahyaningati, R., Carito, D. W., Taufik, M., & Samsuranto. (2022). Pelatihan Batik Papring: Upaya Peningkatan Ekonomi Masyarakat Lingkungan Papring Banyuwangi. The 5th Conference on Innovation and Application ofScience and Technology (CIASTECH2022),
Sulistyan, R. B., Setyobakti, M. H., & Darmawan, K. (2019). Strategi Pemberdayaan Masyarakat melalui Program Pembentukan Destinasi Wisata dan Usaha Kecil. Empowerment Society, 2(2), 1-7. https://doi.org/10.30741/eps.v2i2.457
Uddin, S., Mori, Y., & Adhikari, P. (2017). Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story. International Review of Administrative Sciences, 85(3), 1-16. https://doi.org/10.1177/0020852317721335
Yin, R. K. (2018). Case Study Research and Applications: Design and Methods (6 ed.). SAGE Publishing.
Aleksandrov, E., & Timoshenko, K. (2018). Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors. Journal of Accounting in Emerging Economies, 8(3), 302-326. https://doi.org/10.1108/jaee-10-2016-0082
Allegretti, G., & Falanga, R. (2016). Women in Budgeting: A Critical Assessment of Participatory Budgeting Experiences. In Gender Responsive and Participatory Budgeting (pp. 33-53). https://doi.org/10.1007/978-3-319-24496-9_3
Bartocci, L., Grossi, G., & Mauro, S. G. (2019). Towards a hybrid logic of participatory budgeting. International Journal of Public Sector Management, 32(1), 65-79. https://doi.org/10.1108/ijpsm-06-2017-0169
Benadè, G., Nath, S., Procaccia, A. D., & Shah, N. (2021). Preference Elicitation for Participatory Budgeting. Management Science, 67(5), 2813-2827. https://doi.org/10.1287/mnsc.2020.3666
Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journal, 21(2), 129-169. https://doi.org/10.1108/09513570810854383
Brun-Martos, M. I., & Lapsley, I. (2016). Democracy, governmentality and transparency: participatory budgeting in action. Public Management Review, 19(7), 1006-1021. https://doi.org/10.1080/14719037.2016.1243814
Célérier, L., & Botey, L. E. C. (2015). Accounting, accountants and accountability regimes in pluralistic societies. Accounting, Auditing & Accountability Journal, 28(5), 739-772. https://doi.org/10.1108/AAAJ-03-2013-1245
Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (5th ed.). SAGE Publications, Inc.
Falanga, R., & Lüchmann, L. H. H. (2019). Participatory budgets in Brazil and Portugal: comparing patterns of dissemination. Policy Studies, 41(6), 603-622. https://doi.org/10.1080/01442872.2019.1577373
Ganuza, E., & Baiocchi, G. (2012). The Power of Ambiguity: How Participatory Budgeting Travels the Globe. Journal of Public Deliberation, 8(2), 1-12. https://doi.org/10.16997/jdd.142
Gieling, J. (2018). A place for life or a place to live: Rethinking village attachment, volunteering and livability in Dutch rural areas University of Groningen].
Grillos, T. (2017). Participatory Budgeting and the Poor: Tracing Bias in a Multi-Staged Process in Solo, Indonesia. World Development, 96, 343-358. https://doi.org/10.1016/j.worlddev.2017.03.019
Jayasinghe, K., Adhikari, P., Carmel, S., & Sopanah, A. (2020). Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia. Accounting, Auditing & Accountability Journal, 33(8), 2139-2166. https://doi.org/10.1108/aaaj-05-2018-3486
Krenjova, J., & Raudla, R. (2017). Policy Diffusion at the Local Level: Participatory Budgeting in Estonia. Urban Affairs Review, 54(2), 419-447. https://doi.org/10.1177/1078087416688961
Kuruppu, C., Adhikari, P., Gunarathna, V., Ambalangodage, D., Perera, P., & Karunarathna, C. (2016). Participatory budgeting in a Sri Lankan urban council: A practice of power and domination. Critical Perspectives on Accounting, 41, 1-17. https://doi.org/10.1016/j.cpa.2016.01.002
Miller, S. A., Hildreth, R. W., & Stewart, L. M. (2017). The Modes of Participation: A Revised Frame for Identifying and Analyzing Participatory Budgeting Practices. Administration & Society, 51(8), 1254-1281. https://doi.org/10.1177/0095399717718325
Patton, M. Q. (2014). Qualitative Research & Evaluation Method (4th ed.). Sage Publication.
Sopanah. (2010). Studi Fenomenologis: Menguak Partisipasi Masyarakat Dalam Proses Penyusunan APBD. Jurnal Akuntansi dan Auditing Indonesia, 14(1), 1-21.
Sopanah, A. (2012). Ceremonial Budgeting: Public Participation in Development Planning at an Indonesian Local Government Authority. Journal of Applied Management Accounting Research, 10(2), 73-84.
Sopanah, A. (2013). Partisipasi Masyarakat Dalam Proses Penganggaran Daerah Berbasis Kearifan Lokal (Studi Pada Masyarakat Suku Tengger Bromo Jawa Timur) [Unpublished doctoral dissertation] Universitas Brawijaya]. Malang.
Sopanah, A. (2015). Dibalik Ceremonial Budgeting: "Rembug Desa Tengger" Partisipasi Nyata Dalam Pembangunan. Simposium Nasional Akuntansi XVIII,, 1-26.
Sopanah, A., Meldona, M., Safriliana, R., & Harmadji, D. E. (2017). Public participation on local budgeting base on local wisdom. International Journal of Management and Applied Science, 3(11), 10-18.
Sopanah, A., Sudarma, M., Ludigdo, U., & Djamhuri, A. (2013). Beyond ceremony: The impact of local wisdom on public participation in local government budgeting. Journal of Applied Management Accounting Research, 11(1), 65-78.
Sulistyan, R. B., Cahyaningati, R., Carito, D. W., Taufik, M., & Samsuranto. (2022). Pelatihan Batik Papring: Upaya Peningkatan Ekonomi Masyarakat Lingkungan Papring Banyuwangi. The 5th Conference on Innovation and Application ofScience and Technology (CIASTECH2022),
Sulistyan, R. B., Setyobakti, M. H., & Darmawan, K. (2019). Strategi Pemberdayaan Masyarakat melalui Program Pembentukan Destinasi Wisata dan Usaha Kecil. Empowerment Society, 2(2), 1-7. https://doi.org/10.30741/eps.v2i2.457
Uddin, S., Mori, Y., & Adhikari, P. (2017). Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story. International Review of Administrative Sciences, 85(3), 1-16. https://doi.org/10.1177/0020852317721335
Yin, R. K. (2018). Case Study Research and Applications: Design and Methods (6 ed.). SAGE Publishing.
Published
2023-01-31
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: <https://ojs.unud.ac.id/index.php/jiab/article/view/97621>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2023.v18.i01.p11.
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