Akuntansi Partisipatif dalam Advokasi Anggaran Responsif Gender di Kabupaten Pinrang

Abstract

This study examines the role of participatory accounting in budget advocacy for the interests of women and children in Pinrang Regency, South Sulawesi. The background of the study is the disparity between the demographic proportion of women and children, which reaches 58% of the total population, and the budget allocation of approximately 12% of the regional budget (APBD), despite the local government's increasing commitment to inclusive development. The primary research problem concerns the low civil society participation in gender-responsive budgeting processes and the suboptimal participatory accounting mechanisms bridging the needs of women and children with local fiscal policy. This research aims to analyze the existing condition of participatory accounting practices, identify budget gaps from a gender perspective, and formulate a participatory accounting model that can support gender-responsive budget advocacy through government-community collaboration. The study employs a mixed-methods approach with a concurrent triangulation design, integrating quantitative Gender Budget Analysis (GBA) and qualitative Participatory Action Research (PAR). Data collection was conducted through a baseline survey of 200 respondents, in-depth interviews with 24 key informants, four focus group discussion sessions in two sub-districts, and document analysis of the regional budget (APBD) from 2020 to 2025. Results indicate a consistent upward trend in budget allocation; however, civil society participation capacity still requires strengthening. A pilot project with 20 civil society organizations demonstrated significant improvements: Musrenbang participation increased from 18% to 65%, and budget proposal quality compliant with APBD nomenclature rose from 12% to 60%. This study produces a four-component collaborative participatory accounting model replicable across similar regions in Indonesia.