Title: Have social vulnerability cases been considered in the budgeting process of social charity? Evidence from Indonesia

Authors: Mahameru Rosy Rochmatullah; Rudy Hartanto; Agung Nur Probohudono

Addresses: Faculty of Economics and Business, Muhammadiyah University of Surakarta, Ahmad Yani Street, Pabelan, Kartasura, Surakarta 57162, Central Java, Indonesia ' Faculty of Economics and Business, Bandung Islamic University, 1 Tamansari Street, Bandung, Indonesia ' Faculty of Economics and Business, Sebelas Maret University, 65a Ir. Sutami Street, Surakarta, Indonesia

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.

Keywords: social charity; social vulnerability; political interest; government interest; Indonesia.

DOI: 10.1504/IJPSPM.2024.135821

International Journal of Public Sector Performance Management, 2024 Vol.13 No.1, pp.58 - 77

Accepted: 28 Jul 2020
Published online: 08 Jan 2024 *

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