Have social vulnerability cases been considered in the budgeting process of social charity? Evidence from Indonesia
by Mahameru Rosy Rochmatullah; Rudy Hartanto; Agung Nur Probohudono
International Journal of Public Sector Performance Management (IJPSPM), Vol. 13, No. 1, 2024

Abstract: This paper explores the budgeting process of social charity and social vulnerability cases such as unemployment, illiteracy, the person with HIV/AIDS, and school dropout in Indonesia. More specifically, we view the government budgeting process of social charity in the realisation and allocation process. Employing a partial least square-path modelling (PLS-PM), our results revealed that the budgeting process of social charity had a positive correlation with the cases of social vulnerability, but the effect was weak. Besides, we re-analysed using the panel data regression-random effect model and the results confirmed that the weak effect between variables indicated was unrelated. Meanwhile, political and government interests reduce the benefits of the social charity budget in Indonesia. Finally, we conclude that political and government interests are a disturbing factor in the budgeting process of social charity, so the cases of social vulnerability become obscure. A more detailed explanation is in the discussion section.

Online publication date: Mon, 08-Jan-2024

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