ARIFIN, Samsul and Maryono, Maryono and Luqman, Yanuar (2026) GREEN BUDGETING DALAM PERENCANAAN DAN PENGANGGARAN DAERAH: IMPLIKASI TERHADAP CAPAIAN KINERJA LINGKUNGAN DI KOTA SEMARANG. Masters thesis, UNIVERSITAS DIPONEGORO.

	Text 0. COVER-1-2.pdf Download (271kB)
	Text 0. COVER.pdf Restricted to Repository staff only Download (1MB)
	Text 1. BAB I.pdf Download (438kB)
	Text 2. BAB II.pdf Download (494kB)
	Text 3. BAB III.pdf Restricted to Repository staff only Download (247kB)
	Text 4. BAB IV.pdf Restricted to Repository staff only Download (742kB)
	Text 5. BAB V.pdf Restricted to Repository staff only Download (147kB)
	Text 6. DAFTAR PUSTAKA.pdf Download (176kB)
	Text 7. LAMPIRAN.pdf Restricted to Repository staff only Download (1MB)

Abstract

Isu lingkungan yang kompleks di Kota Semarang, seperti banjir, rob, degradasi lahan, pencemaran air, rendahnya ruang terbuka hijau, serta capaian Indeks Kualitas Lingkungan Hidup (IKLH) masih dalam kategori sedang, menuntut adanya kebijakan fiskal yang adaptif dan berorientasi pada keberlanjutan. Penelitian ini bertujuan untuk menganalisis arah kebijakan green budgeting, menganalisis alokasi anggaran sektor lingkungan tahun 2021–2024, mengukur efisiensi dan efektivitas penggunaannya, mengidentifikasi hubungan alokasi anggaran dengan kinerja lingkungan, mengidentifikasi kendala dalam penganggaran, serta menilai tingkat partisipasi publik. Penelitian ini menggunakan mixed method, dengan analisis kuantitatif melalui Data Envelopment Analysis (DEA) untuk efisiensi dan Cost Effectiveness Analysis (CEA) untuk efektivitas, serta kuesioner skala likert untuk mengukur tingkat partisipasi publik. Sementara itu, analisis kualitatif untuk telaah kebijakan melalui wawancara dengan narasumber dari instansi terkait. Hasil penelitian menunjukkan keterpaduan antara kebijakan makro (banjir, air, transportasi, tata ruang, pertanian, perikanan, dan sampah) dengan mikro (kecamatan, kelurahan, edukasi, dan partisipasi masyarakat). Dari sisi fiskal, alokasi anggaran menunjukan tren kenaikan dari Rp647,40 miliar tahun 2021 menjadi Rp757,19 miliar tahun 2024. Nilai efisiensi DEA bersifat fluktuatif namun meningkat dari 0,83 (2022) menjadi 0,85 (2024). Hasil CEA juga membaik seiring peningkatan IKLH dari 51,32 (2022) menjadi 59,41 (2024). Namun, secara statistik belum terdapat hubungan signifikan antara besaran anggaran dan capaian IKLH. Kendala utama penganggaran meliputi keterbatasan ruang fiskal, kendala teknis, kendala regulatif, dan kendala politis. Tingkat partisipasi publik berada pada kategori Placation, yakni masyarakat dilibatkan, namun kontrol kebijakan masih didominasi oleh pemerintah. Oleh karena itu, diperlukan strategi melalui penerapan local green tagging, penetapan isu lingkungan sebagai prioritas pembangunan, penguatan partisipasi masyarakat, optimalisasi pembiayaan inovatif, dan penerapan penganggaran berbasis kinerja.
Kata kunci: green budgeting, efisien, efektivitas, partisipasi publik, Kota Semarang

The increasingly complex environmental issues in Semarang City, such as flooding, tidal flooding, land degradation, water pollution, low green open space, and the Environmental Quality Index (IKLH) still in the moderate category, require adaptive and sustainability-oriented fiscal policies. This study aims to analyze the direction of green budgeting policies, analyzing the environmental sector budget allocations for 2021–2024, measure the efficiency and effectiveness of their use, identify the relationship between budget allocations and environmental performance, identify obstacles in budgeting, and assess the level of public participation. This study uses mixed methods, with quantitative analysis through Data Envelopment Analysis (DEA) for efficiency and Cost Effectiveness Analysis (CEA) for effectiveness, as well as a Likert scale questionnaire to measure the level of public participation. Meanwhile, qualitative analysis for policy review is conducted through interviews with sources from relevant agencies. The results of the study show the integration between macro policies (floods, water, transportation, spatial planning, agriculture, fisheries, and waste) and micro policies (sub-districts, villages, education, and community participation). From a fiscal perspective, budget allocation shows an upward trend from IDR 647.40 billion in 2021 to IDR 757.19 billion in 2024. The DEA efficiency score is volatile but increased from 0.83 (2022) to 0.85 (2024). CEA results also improved along with an increase in IKLH from 51.32 (2022) to 59.41 (2024). However, statistically there is no significant relationship between the budget size and IKLH achievements. The main constraints in budgeting include fiscal space limitations, technical constraints, regulatory constraints, and political constraints. The level of public participation is in the Placation category, meaning that the community is involved, but policy control is still dominated by the government. Therefore, strategies are needed through the application of local green tagging, the prioritization of environmental issues in development, the strengthening of community participation, the optimization of innovative financing, and the application of performance-based budgeting.
Keywords: green budgeting, efficiency, effectiveness, public participation, Semarang City

Actions (login required)

View Item