Gender-Based Programs on the Regional Income and Expenditure Budget (APBD) of West Sulawesi Province 2018-2019 Budget Year

Gender-responsive budgeting is an approach to integrate programs in achieving gender equality through budget interventions. This approach should be applied by local governments through the application of a gender perspective to identify processes, resources, and institutional mechanisms. In line with that, this study aims to identify and understand the implementation of gender-responsive budgeting in West Sulawesi Province during the 2018-2019 fiscal year, including amount of budget allocation on gender-responsive program and constraints faced by West Sulawesi Province in formulating policies and programs that are gender-responsive. By using a descriptive-qualitative approach and statistical-descriptive with secondary data collection techniques, this research shows the following findings: (1) The regional regulations that have been enacted to implement gender-responsive budgeting are not yet legalized to all local government agencies or regional work units (SKPD), so that commitment, policies, institutions in the form of working groups and focal points, disaggregated data, and tools do not exist (2) there are many programs to improve and accelerate gender equality, however, budget allocations do not reflect gender-responsive budgeting.