Republicanism-Based Budgeting: Politik Kewargaan dan Resistensi Terhadap Neoliberalisme dan Oligarki
DOI:
https://doi.org/10.22219/jrak.v14i3.36011Keywords:
Neoliberalism, Oligarchy, Public Budegting, RepublicanismAbstract
Purpose: This research aims to establish the concept of republicanism-based public budgeting as an alternative to mainstream public budgeting that exists in the era of neoliberalism and predatory oligarchic domination.
Methodology/approach: This research uses a qualitative method based on a critical paradigm. Analysis of the political economy structure of oligarchy and neoliberalism is used to analyze how the power relations of predatory oligarchy and neoliberalism in public budgeting in Indonesia. In addition, the philosophical framework of republicanism is used to construct an alternative to public budgeting that is free from the hegemony of predatory oligarchy and neoliberalism.
Findings: Republicanism-based budgeting has particularities that are different from mainstream public budgeting. These features include virtue, citizen participation and freedom, and patriotism. This value is the main force to resist and negate the various interests of neoliberalism and predatory oligarchy (resprivata) that have taken root in the public budgeting arena (respublica).
Practical implications: Actors involved in public budgeting should not only focus on aspects of efficiency but need to consider the values of social justice, meaningful participation of citizens and upholding the public spirit of the common good. In addition, public budgeting needs to be infused with various republican values such as civic politics, patriotism and benevolence as an effort to strengthen and nurture solidarity and a sense of citizen ownership of the public budget.
Originality/value: Based on the philosophy of republicanism, this study contextualises various authentic ideas of republicanism to construct public budgeting.
Downloads
References
Abers, R. N. (2000). Inventing Local Democracy: Grassroots Politics in Brazil (Issue september 2016). Lynne Rienner.
Anandya, D., & Ramadhana, K. (2024). Laporan Hasil Pemantauan Tren Korupsi Tahun 2023. In Indonesia Corruption Watch.
Andrews, M. (2004). Authority, acceptance, ability and performance-based budgeting reforms. International Journal of Public Sector Management, 17(4), 332–344. https://doi.org/10.1108/09513550410539811
Anugrah, I. (2024). Tren Illiberal akan Semakin Kuat di Era Prabowo. https://indoprogress.com/2024/05/tren-illiberal-kian-kuat-di-era-prabowo/
Aristotle. (1999). Politics. Batoche Books.
Asrinaldi, Yusoff, M. A., & Karim, dan Z. A. (2021). Oligarchy in the Jokowi government and its influence on the implementation of legislative function in Indonesia. Asian Journal of Comparative Politics, 1–15. https://doi.org/10.1177/2057891121995564
Batley, R. (1999). The new public management in developing countries. Journal of International Development, 11(5), 755–760. https://doi.org/10.1002/(SICI)1099-1328(199907/08)11:5<755::AID-JID615>3.0.CO;2-T
Bellamy, R. (2008). Citizenship: A Very Short Introduction. Oxford University Press. https://doi.org/10.1109/iitc.2004.1345705
Bergès, S. (2019). Revolution and Republicanism: Women Political Philosophers of Late Eighteenth-Century France and Why They Matter. Australasian Philosophical Review, 3(4), 351–370. https://doi.org/10.1080/24740500.2020.1840647
Bisnis.com. (2024). Dapat Anggaran Rp1,9 Triliun, BP Batam Bakal Kebut PSN Rempang Eco City. https://sumatra.bisnis.com/read/20240913/534/1799422/dapat-anggaran-rp19-triliun-bp-batam-bakal-kebut-psn-rempang-eco-city
Bobbio, N., & Viroli, M. (2003). The Idea of the Republic. Polity Press.
Bräutigam, D. (2004). The people’s budget? Politics, participation and pro-poor policy. Development Policy Review, 22(6), 653–668. https://doi.org/10.1111/j.1467-7679.2004.00270.x
Brown, W. (2003). Neoliberalism and the End of Liberal Democracy. Theory and Event, 7(1).
Burrell, G., & Morgan, G. (1979). Sociological Paradigm and Organisational Analysis: Elements of the Sociology of Corporate Life. Routledge.
Chariri, A. (2009). Landasan filsafat dan metode penelitian kualitatif. Workshop Metodologi Penelitian Kuantitatif Dan Kualitatif, Laboratorium Pengembangan Akuntansi (LPA), Fakultas Ekonomi Universitas Diponegoro Semarang, 31 Juli – 1 Agustus 2009.
Chua, W. F. (1986). Radical Developments in Accounting Thought. THE ACCOUNTING REVIEW, LXI(4), 601–632.
CNN Indonesia. (2024). KPK Geledah Rumah Keluarga Abdul Gani Kasuba, Sita Uang Tunai. https://www.cnnindonesia.com/nasional/20241001190305-12-1150501/kpk-geledah-rumah-keluarga-abdul-gani-kasuba-sita-uang-tunai
Deliarnov. (2010). Perkembangan Pemikiran Ekonomi. Rajawali Pres.
Devas, N. (1997). Indonesia : what do we mean by decentralization ? Public Administration and Development, 17, 351–367. https://doi.org/10.1002/(SICI)1099-162X(199708)17:3%3C351::AID-PAD955%3E3.0.CO;2-J
Djamhuri, A. (2011). Ilmu Pengetahuan Sosial dan Berbagai Paradigma Dalam Kajian Akuntansi. Jurnal Akuntansi Multiparadigma, 2, 147–185.
Gainau, P. C. (2022). Does Local Government Budgeting Accommodate Gender Equality? Jurnal Akuntansi Multiparadigma, 13(1), 128–142. https://doi.org/10.21776/ub.jamal.2021.13.1.10
Ganuza, E., & Baiocchi, G. (2012). The Power of Ambiuity: How Participatory Budgeting Travels the Globe. Jurnal of Public Deliberation, 8(2).
Goddard, A., & Mkasiwa, T. A. (2016). New public management and budgeting practices in Tanzanian Central Government “Struggling for conformance.” Journal of Accounting in Emerging Economies, 6(4), 340–371. https://doi.org/10.1108/JAEE-03-2014-0018
Grillos, T. (2017). Participatory Budgeting and the Poor: Tracing Bias in a Multi-Staged Process in Solo, Indonesia. World Development, 96, 343–358. https://doi.org/10.1016/j.worlddev.2017.03.019
Grossi, G., & Argento, D. (2022). The fate of accounting for public governance development. Accounting, Auditing and Accountability Journal, 35(9), 272–303. https://doi.org/10.1108/AAAJ-11-2020-5001
Hadiz, V. R. (2007). The Localization of Power in Southeast Asia. Democratization, 14:5, 873–892. https://doi.org/: 10.1080/13510340701635704
Hadiz, V. R., & Robison, R. (2013). The political economy of oligarchy and the reorganization of power in Indonesia. Southeast Asia Program Publications at Cornell University, 2013(96, Special Issue), 35–57. https://doi.org/10.5728/indonesia.96.0033
Hadiz, V. R., & Robison, R. (2017). Competing populisms in post-authoritarian Indonesia. International Political Science Review, 38(4), 488–502. https://doi.org/10.1177/0192512117697475
Hadiz, V., & Robison, R. (2010). Neo-liberal Reforms and Illiberal Consolidations : The Indonesian Paradox. Journal of Development Studies, August 2012, 37–41.
Hardin, C. (2014). Finding the “Neo” in Neoliberalism. Cultural Studies, 28(2), 199–221. https://doi.org/10.1080/09502386.2012.748815
Harun, H., An, Y., & Kahar, A. (2013). Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government. Public Money and Management, 33(5), 383–388. https://doi.org/10.1080/09540962.2013.817131
Harvey, D. (2003). The New Imperialism. Oxford University Press. https://doi.org/10.1159/000187298
Harvey, D. (2005). A Brief History of Neoliberalism. In Oxford University Press. https://doi.org/10.2307/1388974
Hasan, A. M., Anugrah, B., & Pratiwi, A. M. (2019). Gender-Responsive Budget Analysis on Social Protection Programs in Indonesia: A Case Study in Two Districts and A City. Jurnal Perempuan, 24(1), 27. https://doi.org/10.34309/jp.v24i1.308
Hessami, Z. (2014). Political corruption, public procurement, and budget composition: Theory and evidence from OECD countries. European Journal of Political Economy, 34, 372–389. https://doi.org/10.1016/j.ejpoleco.2014.02.005
Hidayaturrahman, M., Ngarawula, B., & Sadhana, K. (2022). Political investors: Political elite oligarchy and mastery of regional resources in Indonesia. Asian Journal of Comparative Politics, 7(2), 269-1–13. https://doi.org/10.1177/2057891120917213
Honohan, I. (2002). Civic Republicanism. Routledge.
Honohan, I. (2006). Educating citizens: Nation-building and its republican limits. In I. Honohan & J. Jennings (Eds.), Republicanism in Theory and Practice (pp. 199–213). Routledge. https://doi.org/10.4324/9780203003343
Honohan, I., & Jennings, J. (2006). Republicanism in theory and practice (I. Honohan & J. Jennings (Eds.)). Routledge.
Hood, C. (1991). A Public Management All Season? Public Administration, 69, 3–19.
Hyndman, N., & Lapsley, I. (2016). New Public Management: The Story Continues. Financial Accountability and Management, 32(4), 385–408. https://doi.org/10.1111/faam.12100
Kelly, D. (2006). Reforming republicanism in nineteenth-century Britain: James Lorymer’s The Republican in context. In I. Honohan & J. Jennings (Eds.), Republicanism in Theory and Practice. Routledge.
Khalifa, R., & Scarparo, S. (2020). Gender Responsive Budgeting: A tool for gender equality. Critical Perspectives on Accounting, 79. https://doi.org/10.1016/j.cpa.2020.102183
Kong, D. (2005). Performance-based budgeting: The U.S. experience. Public Organization Review, 5(2), 91–107. https://doi.org/10.1007/s11115-005-1782-6
Laborde, C., & Maynor, J. (2008). The Republican Contribution to Contemporary Political Theory. In C. Laborde & J. Maynor (Eds.), Republicanism and Political Theory (pp. 1–28). Blackwell Publishing.
Lapsley, I., & Miller, P. (2019). Transforming the public sector: 1998–2018. Accounting, Auditing and Accountability Journal, 32(8), 2211–2252. https://doi.org/10.1108/AAAJ-06-2018-3511
Lavdas, K. A., & Chryssochoou, D. N. (2006). Public spheres and civic competence in the European polity: A case of liberal republicanism? In I. Honohan & J. Jennings (Eds.), Republicanism in Theory and Practice (pp. 154–170). Routledge. https://doi.org/10.4324/9780203003343
Lewis, B. D., Nguyen, H. T. M., & Hendrawan, A. (2020). Political accountability and public service delivery in decentralized Indonesia: Incumbency advantage and the performance of second term mayors. European Journal of Political Economy, 64(May), 101910. https://doi.org/10.1016/j.ejpoleco.2020.101910
Loewenstein, K. (1952). The Role of Ideologies in Political Change. International Social Science Bulletin, 5(1).
Lounsbury, M., Steele, C. W. J., Wang, M. S., & Toubiana, M. (2021). New Directions in the Study of Institutional Logics: From Tools to Phenomena. Annual Review of Sociology, 47, 261–280. https://doi.org/10.1146/annurev-soc-090320-111734
Manes-Rossi, F., Orelli, R. L., & Sicilia, M. (2023). Skeptic, enthusiast, guarantor or believer? Public managers’ perception of participatory budgeting. Public Administration, May, 1–16. https://doi.org/10.1111/padm.12978
Martínez Guzmán, J. P., Jordan, M. M., & Joyce, P. G. (2023). Towards inclusive public administration systems: Public budgeting from the perspective of critical race theory. Public Administration, March, 1–18. https://doi.org/10.1111/padm.12956
Marx, K. (1887). Capital: A Critique of Political Economy, Volume I. In Progress Publishers. https://doi.org/10.1111/j.1536-7150.1943.tb01310.x
Marx, K., & Engels, F. (2005). Manifesto of the Communist Party. Marxists Internet Archive (marxists.org).
Mauro, S. G., Cinquini, L., & Pianezzi, D. (2019). New Public Management between reality and illusion: Analysing the validity of performance-based budgeting. British Accounting Review, 53(6). https://doi.org/10.1016/j.bar.2019.02.007
Mayo, P. (2015). Hegemony and Education under Neoliberalism: Insights From Gramsci. Routledge.
McDonald, B., Larson, S., Maher, C., Kavanagh, S., Hunter, K., Goodman, C., Minkowitz, H., McCandless, S., Afshan, S., Jordan, M., Abbott, M., Afonso, W., Alibašić, H., Allen, J., Allore, J., Altizer, L., Amador, R., An, B., Andonoska, L., … Zielke, N. (2024). Establishing an Agenda for Public Budgeting and Finance Research. Public Finance Journal, 1(1), 9–28. https://doi.org/10.59469/pfj.2024.15
Mouritsen, P. (2006). Four models of republican liberty and self-government. In I. Honohan & J. Jennings (Eds.), Republicanism in Theory and Practice. Routledge.
Mudhoffir, A. M. (2020). Negara, Kapital, dan Kepentingan Kelas: Menafsirkan Tesis Oligarki Richard Robison dan Vedi Hadiz. In A. M. Mudhoffir & C. H. Pontoh (Eds.), Oligarki: Teori dan Kritik. Marjin Kiri & IndoProgress.
Nursini, N., Agussalim, A., Suhab, S., & Tawakkal, T. (2018). Implementing Pro Poor Budgeting in Poverty Reduction : A Case of Local Government in Bone District , South Sulawesi Province , Indonesia. International Journal of Economics and Financial Issues, 8(1), 30–38.
Plehwe, D., Walpen, B., & Neunhöffer, G. (2006). Introduction: Reconsidering neoliberal hegemony. In D. Plehwe, B. Walpen, & G. Neunhöffer (Eds.), Neoliberal Hegemony: A Global Critique (pp. 1–24). Routledge.
Polanyi, K. (2001). The Great Transformation. Beacon Pres.
Pollit. (2007). The New Public Management: An Overview of Its Current Status: Administratie si Management Public. 110–115.
Prabowo, T. J. W., Leung, P., & Guthrei, J. (2017). Reforms in public sector accounting and budgeting in Indonesia (2003-2015): Confusions in Implementation. The Eletronic Library, 29(1), 104–137. https://doi.org/10.1108/JPBAFM-29-01-2017-B005
Prabowo, T., Martin-Sardesai, A., & AM, J. G. (2022). Implementation of Accrual Accounting in the Public Sector: Evidence from Indonesia. Journal of Management Review and Transformation, 1(1). https://doi.org/10.1177/jmrt.22.1023252
Pradana, B., Fahroji, F. R., Yazid, F., & Paramesthi, T. (2024). Bayang-Bayang JETP dalam Konfilk Rantai Pasok Energi Pulau Rempang.
Pratolo, S., Sofyani, H., & Anwar, M. (2020). Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1786315
Rakhman, F. (2019). Budget implementation in a risky environment: evidence from the Indonesian public sector. Asian Review of Accounting, 27(2), 162–176. https://doi.org/10.1108/ARA-01-2018-0020
Rakhman, F., & Saudagaran, S. (2023). The effect of political budget cycle on local governments’ financial statements in a young democracy. Public Money and Management, 43(5), 512–520. https://doi.org/10.1080/09540962.2023.2173369
Robet, R. (2020). Oligarki, Politik, dan “Res Publica” (A. M. Mudhoffir & C. H. Pontoh (Eds.)). Marjin Kiri & IndoProgress.
Robet, R. (2021). Republikanisme: Filsafat Politik Untuk Indonesia. Marjin Kiri.
Rubin, M., & Bartle, J. (2023). Equity in Public Budgeting: Lessons for the United States. Journal of Social Equity and Public Administration, 1(2), 11–25. https://doi.org/10.24926/jsepa.v1i2.4995
Schwarzmantel, J. (2006). Republican theory and democratic transformation. In I. Honohan & J. Jennings (Eds.), Republicanism in Theory and Practice. Routledge.
Shah, A. (Ed.). (2007). Public Sector Governance And Accountability Series: Participatory Budgeting. The World Bank.
Shore, C. (2008). Audit culture and Illberal Governance. Anthropological Theory, 8(3), 278–298.
Sicilia, M., & Steccolini, I. (2017). Public budgeting in search for an identity: state of the art and future challenges. Public Management Review, 19(7), 905–910. https://doi.org/10.1080/14719037.2016.1243809
Sikka, P., & Lehman, G. (2015). The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects. Critical Perspectives on Accounting, 28, 62–70. https://doi.org/10.1016/j.cpa.2015.01.008
smeru.or.id. (n.d.). Pendataan Ornop. https://ngodata.smeru.or.id/ngodb/1088
Sudarno, M. S. S. (2003). Kebijakan Publik yang Memihak Orang Miskin (Fokus: Pro-Poor Budgeting). Lembaga Penelitian SMERU, 1(Kebijakan Publik yang Memihak Orang Miskin (Fokus: Pro-Poor Budgeting)), 0–20. http://www.smeru.or.id/sites/default/files/publication/propoorbudget.pdf
Surianti, M., & Dalimunthe, A. R. (2015). The Implementation of Performance Based Budgeting in Public Sector. Research Journal of Finance and Accounting, 6(12).
Thornton, P. H., Ocasio, W., & Lounsbury, M. (2015). The Institutional Logics Perspective. In R. Scott & S. Kosslyn (Eds.), Emerging Trends in the Social and Behavioral Sciences. John Wiley & Sons, Inc. https://doi.org/10.1093/acprof:oso/9780199601936.001.0001
Transparency International Indonesia. (2022). Catatan Masyarakat Sipil: Korupsi Politik, Pelemahan KPK, Korupsi Sumber Daya Alam, & Pelanggaran Hak Asasi Manusia.
Transparency International Indonesia. (2023). PENILAIAN RISIKO KORUPSI INFRASTRUKTUR DI INDONESIA.
Tully, J. (2008). Public Philosophy in a New Key (Volume I: Democracy and Civic Freedom). Cambridge University Press.
Tweedie, D. (2024). Inclusive capitalism as accounting ideology: The case of integrated reporting. Critical Perspectives on Accounting, 98, 102482. https://doi.org/10.1016/j.cpa.2022.102482
Vries, M. S. de, & Nemec, J. (2019). Dilemmas in Performance-Based Budgeting. In M. S. de Vries, J. Nemec, & D. Špaček (Eds.), Performance-Based Budgeting in the Public Sector. Palgrave Macmillan.
Winters, J. A. (2011). Oligarchy. Cambridge University Press.
Yapa, P. W. S., & Ukwatte, S. (2015). The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka. Emerald Group Publishing Limited, 15, 7–15. https://doi.org/10.1108/S1479-356320150000015001
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Gustamin Abjan, Ali Djamhuri, Roekhudin
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).