ANALISIS KETERLIBATAN MASYARAKAT DALAM PROSES PENYUSUNAN APBD KOTAWARINGIN TIMUR
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Abstract
This study aims to analyze the factors contributing to the low level of public involvement in the budgeting process of the Regional Revenue and Expenditure Budget (APBD) in East Kotawaringin Regency. Using a descriptive qualitative approach, the research reveals that structural, social, and cultural barriers are the main causes of limited public participation. Social barriers such as low fiscal literacy and limited access to information, as well as cultural barriers like hierarchical traditions and distrust in government processes, contribute to the exclusion of citizens from decision-making. The findings suggest that efforts to enhance participation should focus on fiscal education, utilization of information technology, reform of participatory forums, and active facilitation by local governments. These strategies are essential to foster inclusive, sustainable, and democratic public participation in the budgeting process.
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