Budgeting Patterns for Regional Government Functions: Impact of Election of Regional Heads & Incumbents (Study of Regional Government in Indonesia)

Stevin David (), Andi Chairil Furqan, Arif Gunarsa and Shinta Megawati Sitorus
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Stevin David: Tadulako University
Andi Chairil Furqan: Tadulako University
Arif Gunarsa: Tadulako University
Shinta Megawati Sitorus: Central Sulawesi Province Regional Research and Innovation Agency

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 450-465 from Springer

Abstract: Abstract This study aims to analyze the influence of regional head elections (PILKADA) on the budgeting patterns of regional government functions. Using secondary regional government data in Indonesia for 2014–2021 with a final sample of 2,464 observations. The results of this study show that the implementation of the PILKADA has an impact on increasing budgeting for social functions, public facilities, security and order as well as tourism and cultural functions. On the other hand, it was also found that there was a decrease in the budgeting of economic functions during the implementation of the PILKADA. This finding is consistent when there is an incumbent who is one of the PILKADA participants. Regional governments whose incumbents are regional election participants tend to increase budgeting for social functions, public facilities, security and order as well as tourism and cultural functions. In addition, it was also found that the social function budget as well as the security and order function had an impact on the incumbent's victory. Incumbents who are re-elected in the second period tend to have higher budgets for social functions as well as security and order functions. This study provides new insights regarding the budgeting patterns function of regional government in Indonesia, especially in regional governments that carry out PILKADA. The results of this study have implications for the importance of tighter planning and budgetary supervision in regions that will conduct regional elections, especially when there is an incumbent as one of the participants.

Keywords: Budgeting Patterns; Regional Government Functions; Regional Head Election; Incumbent (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-400-6_34

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DOI: 10.2991/978-94-6463-400-6_34

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