Published date: May 26 2023

Journal Title: KnE Social Sciences

Issue title: International Conference on Advance & Scientific Innovation (ICASI)

Pages: 739–746

DOI: 10.18502/kss.v8i9.13388

Zahrah Indah Ferinazahrahindah@student.ub.ac.id1Student of the Department of Accounting, Brawijaya University, Malang, Indonesia

Eko Ganis SukoharsonoDepartment of Accounting, Brawijaya University, Malang, Indonesia

Lilik PurwantiDepartment of Accounting, Brawijaya University, Malang, Indonesia

Roekhudin .Department of Accounting, Brawijaya University, Malang, Indonesia

This study aimed to analyze how the budget of a village is gender-based based on Thinking Fatmawati. This study used a qualitative approach to critical ethnography (feminist). Data were collected through observation and in-depth interviews with village informants in Sitiarjo, Malang, East Java, Indonesia. Village Sitiarjo is an existing village that implements a gender-responsive budget. The results revealed concerns in the village regarding gender-oriented budget planning. Additionally, there are only a few programs that are gender oriented. However, implementing the gender-oriented budget is still in its initial stages. The planning process includes women’s participation in the village government’s deliberations. The planning process budget is expected to have Sprit Fatmawati, where women must be rational in making decisions for the economic and social good in the home or life around them while upholding religious and cultural values. This step is essential for the inclusiveness and sustainable development of the village.

Keywords: Gender, Planning Budget Finance Village, Budget Gender Responsive

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