Systemic Analysis of Gender-Responsive Planning and Budgeting Policies in Kulon Progo Regency

Authors

  • Akhid Nuryati Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia.
  • Imamudin Yuliadi Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia.
  • Ahmad Ma’ruf Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia.

DOI:

https://doi.org/10.38035/dijefa.v7i3.7071

Keywords:

Gender-Responsive Budgeting, Local Governance, MICMAC, Institutional Capacity, Decentralization

Abstract

This study examines the structural dynamics of gender-responsive planning and budgeting (GRPB) implementation at the local government level in Kulon Progo Regency, Indonesia. Using a qualitative exploratory design, the research applies MICMAC structural analysis to identify and classify the key indicators shaping GRPB implementation. Data were collected through a literature review, regulatory analysis, and structured stakeholder assessments involving planning agencies, sectoral offices, and gender focal points. The analysis maps direct and indirect influence–dependence relationships to understand the systemic structure of gender-responsive governance. The findings indicate that the regulatory environment, policy consistency, and leadership commitment function as the primary driving factors determining the direction and stability of GRPB implementation. Institutional capacity, women’s participation, economic policy orientation, and inter-organizational coordination act as linkage factors that transmit influence throughout the system, while the integration of gender perspectives into planning and budgeting, together with monitoring and evaluation mechanisms, represents outcome indicators shaped by broader institutional dynamics. These results suggest that effective GRPB implementation depends more on strong institutional coherence than on isolated technical actions. Although the study is limited to a single district and relies on stakeholder perceptions, it offers a systemic framework for strengthening institutional governance in gender-responsive fiscal policy. By adopting a systems-based perspective, this research contributes to the literature on subnational gender budgeting and provides insights for improving the institutional design of gender-responsive governance.

References

Anomaly, J. (2015). Public goods and government action. Politics, Philosophy & Economics, 14(2), 109–128. https://doi.org/10.1177/1470594X13505414

Balasubramanian, P., Ibanez, M., Khan, S., & Sahoo, S. (2024). Does women’s economic empowerment promote human development in low- and middle-income countries? A meta-analysis. World Development, 178, 106588. https://doi.org/10.1016/j.worlddev.2024.106588

Bjurstrøm, K. H. (2021). How interagency coordination is affected by agency policy autonomy. Public Management Review, 23(3), 397–421. https://doi.org/10.1080/14719037.2019.1679236

Cairney, P. (2019). Understanding public policy: Theories and issues. Bloomsbury Publishing.

Cairney, P. (2025). Policymaking integration, policy coherence, and whole-of-government approaches: a qualitative systematic review of advice for policymakers. Open Research Europe, 5, 75. https://doi.org/10.12688/openreseurope.19864.1

Chatziioannou, I., & Alvarez-Icaza, L. (2017). A structural analysis method for the management of urban transportation infrastructure and its urban surroundings. Cogent Engineering, 4(1), 1326548. https://doi.org/10.1080/23311916.2017.1326548

Cibu, A. Y., Anwar, A. F., & Anwar, P. H. (2021). Responsive Gender on Budgeting Planning; A Compliance Audit Study on Public Sector. Jurnal Kajian Ekonomi & Keuangan Daerah, 21(3), 21–49.

Fauziyah, I., Akbar, B., Effendy, K., & Lukman, S. (2020). Implementation of Gender Mainstream Policy in the Implementation of the Duties and Functions of People’s Representatives of the Republic of Indonesia. Journal of Public Administration and Governance, 10(3), 73. https://doi.org/10.5296/jpag.v10i3.17168

Fithriyah. (2017). Indonesia’s Experience: Implementing Gender Responsive Planning and Budgeting. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 1(1), 59–75. https://doi.org/10.36574/jpp.v1i1.9

Howlett, M., Ramesh, M., & Perl, A. (2020). Studying public policy: Principles and processes. (No Title).

Hussein, M. K. (2021). Women’s participation in local development – A case study of Zomba District Council in Malawi. Development Southern Africa, 38(6), 954–966. https://doi.org/10.1080/0376835X.2021.1891022

Kahsay, G. A., Nordén, A., & Bulte, E. (2021). Women participation in formal decision-making: Empirical evidence from participatory forest management in Ethiopia. Global Environmental Change, 70, 102363. https://doi.org/10.1016/j.gloenvcha.2021.102363

Khalifa, R., & Scarparo, S. (2021). Gender Responsive Budgeting: A tool for gender equality. Critical Perspectives on Accounting, 79, 102183. https://doi.org/10.1016/j.cpa.2020.102183

Kishishita, D., Yamagishi, A., & Matsumoto, T. (2025). Public goods provision, preferences over public finance, and distributional effects. The Japanese Economic Review. https://doi.org/10.1007/s42973-025-00228-2

Lahoti, R., & Swaminathan, H. (2016). Economic Development and Women’s Labor Force Participation in India. Feminist Economics, 22(2), 168–195. https://doi.org/10.1080/13545701.2015.1066022

Luawo, V. V., Saprudin, S., Junus, O., & Hasan, W. (2025). Perencanaan dan Penganggaran Responsif Gender terhadap Efektivitas Pelaksanaan Anggaran Organisasi Perangkat Daerah. Gorontalo Accounting Journal, 8(1), 237–244. https://doi.org/10.32662/gaj.v8i1.4466

Mansoor, Z., & Williams, M. J. (2024). Systems approaches to public service delivery: methods and frameworks. Journal of Public Policy, 44(2), 258–283. https://doi.org/10.1017/S0143814X23000405

Martínez Guzmán, J. P. (2024). Can gender‐responsive budgeting change how governments budget?: Lessons from the case of Ecuador. Public Administration, 102(2), 388–404. https://doi.org/10.1111/padm.12926

McDonald, B., Larson, S., Maher, C., Kavanagh, S., Hunter, K., Goodman, C., Minkowitz, H., McCandless, S., Afshan, S., Jordan, M., Abbott, M., Afonso, W., Alibašić, H., Allen, J., Allore, J., Altizer, L., Amador, R., An, B., Andonoska, L., … Zielke, N. (2024). Establishing an Agenda for Public Budgeting and Finance Research. Public Finance Journal, 1(1), 9–28. https://doi.org/10.59469/pfj.2024.15

Morgan, R., Kalbarczyk, A., Decker, M., Elnakib, S., Igusa, T., Luo, A., Oladimeji, A. T., Nakatabira, M., Peters, D. H., Prihartono, I., & Malhotra, A. (2024). Gender-responsive monitoring and evaluation for health systems. Health Policy and Planning, 39(9), 1000–1005. https://doi.org/10.1093/heapol/czae073

Muhammad, I., Nasution, N., Marthalina, &, Koordinator, K., & Perekonomian, B. (2018). TANTANGAN PEMERINTAH DAERAH DALAM MENERAPKAN PERENCANAAN ANGGARAN RESPONSIF GENDER.

Mulema, A. A., Cramer, L., & Huyer, S. (2022). Stakeholder engagement in gender and climate change policy processes: Lessons from the climate change, agriculture and food security research program. Frontiers in Sustainable Food Systems, 6. https://doi.org/10.3389/fsufs.2022.862654

Munna, A. S., & Darwis, M. (2025). Gender Perspective in Public Policy Formulation: A Case Study of Local Government. Pinisi Journal of Social Science, 3(3), 97. https://doi.org/10.26858/pjss.v3i3.72054

OECD. (2023). Gender Budgeting in OECD Countries 2023. OECD Publishing. https://doi.org/10.1787/647d546b-en

Omojemite, M. D., Zibongiwe, M., & Cishe, E. N. (2024). Examination of Gender Mainstreaming Policies in Mbhashe and Port St John’s Local Municipalities, OR Tambo District, Eastern Cape, South Africa. Journal of Culture and Values in Education, 7(4), 226–248. https://doi.org/10.46303/jcve.2024.50

Palomino-Suárez, C., & Aparicio García, M. E. (2025). Gender Stereotypes and Their Impact on Social Sustainability: A Contemporary View of Spain. Social Sciences, 14(5), 292. https://doi.org/10.3390/socsci14050292

Safrida, S., Afrizal Tjoetra, Rachmatika Lestari, & Nila Safrida. (2022). Peran Stakeholder sebagai Aktor Kebijakan Pemberdayaan Kelompok Perempuan “Sepakat” melalui Potensi Lokal di Kabupaten Aceh Barat Daya. Jurnal Ilmu Administrasi Negara ASIAN (Asosiasi Ilmuwan Administrasi Negara), 10(2), 416–433. https://doi.org/10.47828/jianaasian.v10i2.122

Seguino, S. (2021). Gender and economic growth. The Routledge Handbook of Feminist Economics, 341–350.

Siswiraningtyas, A. N., & Yuhertiana, I. (2021). Implementation Gender-Responsive Budget: The Constraints and Their Coping Strategies. JPSI (Journal of Public Sector Innovations), 6(1), 10–19. https://doi.org/10.26740/jpsi.v6n1.p10-19

Sondakh, L. R. E., Engka, D. S. M., & Walewangko, E. N. (2025). Analysis gender-responsive budget implementation (Study of the 2019-2023 regional budget of North Sulawesi Province). The Contrarian: Finance, Accounting, and Business Research, 4(2), 47–56. https://doi.org/10.58784/cfabr.258

Stratigea, A., & Papadopoulou, C.-A. (2013). Foresight analysis at the regional level-a participatory methodological framework. Journal of Management and Strategy, 4(2), 1–16.

Trantidis, A. (2024). Government externalities. Public Choice, 201(3–4), 451–469. https://doi.org/10.1007/s11127-023-01068-7

Ulfa, W., Zainuddin, M., Khalil, Z. F., Muazzinah, M., & Nashriyah, N. (2022). The City of Banda Aceh’s planning and budgeting in regional work units: Are they gender responsive? Gender Equality: International Journal of Child and Gender Studies, 8(1), 63. https://doi.org/10.22373/equality.v8i1.12212

Villegas Vilchis, A., Platas Rosado, D., Gallardo-López, F., & López-Romero, G. (2020). Análisis estructural MicMac para determinar las variables estratégicas de la agroindustria azucarera en México. Revista Mexicana de Ciencias Agrícolas, 11(6), 1325–1335. https://doi.org/10.29312/remexca.v11i6.2194

Widowati, G. R., Ludigdo, U., & Kamayanti, A. (2016). Persepsi Penyusun Anggaran Mengenai Konsep Kebijakan Anggaran Responsif Gender. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 2(1), 31–42.

Downloads

Published

2026-07-23

How to Cite

Nuryati, A., Yuliadi, I., & Ma’ruf, A. (2026). Systemic Analysis of Gender-Responsive Planning and Budgeting Policies in Kulon Progo Regency. Dinasti International Journal of Economics, Finance & Accounting, 7(3), 1924–1936. https://doi.org/10.38035/dijefa.v7i3.7071

Issue

Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August 2026)

Section

Articles

License

Copyright (c) 2026 Akhid Nuryati, Imamudin Yuliadi, Ahmad Ma’ruf

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. The copyright on each article belongs to the author(s).
  2. The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
  3. Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).