Setiono, Bambang (2021) 9 Implementation of Outcome-Based Budgeting in Indonesia. Public Sector Reform and Performance Management in Emerging Economies: Outcomes-Based Approaches in Practice. pp. 193-196.
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This chapter describes the implementation of outcome-based budgeting (OBB) in Indonesia, in general, by using the Ministry of Environment and Forestry (MOEF) as a case in the study. There are at least two important factors for describing the budgeting practices of MOEF. First, most of Indonesia’s lands are forest areas. Sixty-three percent of the national entire land area, or about 120.3 million hectares, was designated as the forest area by the national government (MOEF 2015). Consequently, the management of forests significantly affects the economy, society, and politics of 250 million people in Indonesia. Second, Indonesian tropical forests are significant for the international community for achieving the United Nations’ sustainable goals. Indonesia forest fires have become an annual event since 1982–1983, creating transboundary haze pollution in the Association of Southeast Asian Nations (ASEAN) region. Indonesia has also committed to reducing greenhouse gas (GHG) emissions by 29% in the period 2020 to 2030, as measured against a 2010 business-as-usual baseline. The forestry sector contributes 17.2% of the 29% reduction in GHG emissions. With the support of the international community, Indonesia promises to reduce GHG emissions up to 41%, and the forest sector will contribute 23% of the 41% reduction. In addition, Indonesia has a greater expanse of tropical peatlands than any nation in the world. The total extent of Indonesia’s peat ecosystem stands 24.14 million hectares (MOEF 2015).
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Budgeting, Indonesia |
| Subjects: | Accounting |
| Divisions: | Journal Article > Prodi Akuntansi |
| Depositing User: | Prasetiyo Suhendro |
| Date Deposited: | 10 Oct 2023 03:43 |
| Last Modified: | 10 Oct 2023 03:43 |
| URI: | http://repository.podomorouniversity.ac.id/id/eprint/1045 |
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