IMPLEMENTASI GREEN BUDGETING PADA PEMERINTAH DAERAH KOTA SURABAYA

Abstract

This research aimed to examine and analyze the implementation of green budgeting in the Surabaya Local Government. The data were taken from analyzing the Accountability Statement Report from the Surabaya Mayor and Medium-Term Development Plan 2021-2026. Moreover, the research was qualitative as the problems related to humans were fundamentally based on observation. The informants were considered the ones who knew, namely the Head of the Budget Office, Sub-Coordinator of Local Budget Policy Arrangement, Sub-Coordinator of Budget Policy Arrangement, and Head of the Local Development Plan Office, R&D of Surabaya. The result showed that Surabaya implemented green budgeting with the term of budget allocation for environmental development. This affected the amount of budget realization which was used by OPD involved in taking care sustainable environment in Surabaya, namely Surabaya Cleanliness and Green Open Space office; (2) Environmental office; (3) Public Housing and Residential Areas office, Creation of Works and Area Settlements; (4) Disaster and Community Protection; and Public Works of Bina Marga and Planning office. Furthermore, it was proven that funds allocation within the Local Budget had fluctuation each year. On average, there were 31.81% of the income realization of the Local Budget per year during 2018-2021.