Budget Process and Budget Structure under the COVID-19 Pandemic in Indonesia
Published in Public Sector Accounting, Financial Accountability and Viability in Times of Crisis, 2022
Abstract: This chapter aims to analyze changes to the budget process and the budget structure immediately following the coronavirus disease 2019 (COVID-19) pandemic. A case study of Indonesia is employed along with process tracing to ensure in-depth observation and rigor to the causal inquiry. The analysis results in two main findings. First, the budget process at the central government adapted to the COVID-19 pandemic, as observed throughout the preparation, approval, implementation, and evaluation phases. Second, the national budget structure changed. In aggregate terms, revenues dropped and expenditures increased, resulting in a growing level of deficits. Also, the government policy priorities and sectoral allocations shifted. Budgets for health and social sectors increased while allocations for the infrastructure sector decreased, albeit only temporarily. Taken together, these are indicative of the overall implications of the COVID-19 pandemic for the government budget.
Recommended citation: Suryo Prabowo, A. (2022). “Budget Process and Budget Structure under the COVID-19 Pandemic in Indonesia.” In Giovanna Dabbicco et al. (Eds), Public Sector Accounting, Financial Accountability and Viability in Times of Crisis, Palgrave Macmillan. https://doi.org/10.1007/978-3-031-04745-9_2