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| Illustration By Ai |
PURWOKERTO – The latest
research from Iin Piani and Tobirin from Jenderal Soedirman
University (Unsoed) reveals that the success of the public planning and
budgeting system is not determined by one model that is considered the best,
but by the compatibility between culture, community participation, government
strategies, and institutional capacity in each country. The study, which will
be published in the Madani
Multidisciplinary Journal (MUDIMA) in June 2026, is important because it
offers a new understanding of how governments can design a more effective,
transparent, and sustainable budget system.
In the midst of increasingly
complex governance demands, many countries are racing to carry out budgeting
reforms to improve the efficiency of the use of public budgets. However,
practices that work in one country often do not yield the same results when
applied in another.
According to Iin Piani and
Tobirin, the public planning and budgeting system is not only related to state
financial management. The system also reflects social, cultural, political, and
community participation values in the decision-making process.
This study examines the dynamics
of planning and budgeting systems in various countries through a literature
review approach. The researchers reviewed various scientific journals, academic
books, research reports, and policy documents to compare budgeting practices
based on aspects of culture, public participation, and budget management
strategies.
Culture Affects the Way
Countries Manage Budgets
One of the main findings of the
study is the large influence of national culture on the budgeting system.
Countries such as Japan and South
Korea tend to implement more centralized and long-term oriented planning
systems because they are influenced by a culture of collectivism and respect
for hierarchy. In contrast, Anglo-Saxon countries such as Britain and Australia
prefer a decentralized approach with the involvement of many parties in the
decision-making process.
Research also found that
countries with long-term planning cultures are generally more resilient to
global economic uncertainty. Meanwhile, the level of public trust in the
government also affects the effectiveness of the budget system.
In Scandinavian countries, for
example, high public trust helps strengthen the accountability and legitimacy
of the budgeting process. On the other hand, some developing countries still
face obstacles in the form of paternalistic culture and elite dominance in the
decision-making process.
Public Participation
Determines Policy Quality
This research also highlights the
importance of participatory budgeting,
which is a mechanism that provides space for the community to participate in
determining the priorities for the use of the government budget.
This practice has proven to be
successful in several countries. In Brazil and India, participatory budgeting
can improve the quality of public services as well as the efficiency of
regional spending. However, in a number of developing countries, including
Indonesia, public participation is often still symbolic and has not had a
significant impact on budget decisions.
The researchers found several
factors that hinder public participation, including:
1.
Low public fiscal literacy.
2.
Limited access to budget information.
3.
Dominance of the bureaucracy and elite groups.
4. Lack of involvement of vulnerable groups such as
women, people with disabilities, and low-educated communities.
5.
Less inclusive participation forum design.
According to Iin Piani and
Tobirin, providing a participation forum is not enough. The government also
needs to increase the capacity of the community to be able to understand the
budgeting process and convey aspirations effectively.
Technology Opens Up
Opportunities as Well as Challenges
Advances in digital technology
have also changed the way governments prepare and manage budgets.
Countries such as South Korea and
Estonia have leveraged digital platforms to increase transparency and expand
public involvement in the planning and budgeting process. The use of
e-budgeting and online forums allows citizens to participate without having to
physically attend the deliberative forum.
However, digital transformation
also presents new challenges.
Internet access gaps, low digital
literacy, data security risks, and limited technological capabilities of
government apparatus are still major problems, especially in developing
countries. Therefore, technology integration must be accompanied by investment
in human resources and clear regulations so that the benefits of digitalization
can be felt equally.
No Model Applies Universal
Through an analysis of various
budgeting approaches, this study concludes that there is no one model that can
be universally applied.
Some models such as Line-Item
Budgeting excel in administrative oversight, while Planning Programming
Budgeting System (PPBS) and Zero-Based Budgeting (ZBB)
emphasize more strategic planning and
performance evaluation. Meanwhile, participatory budgeting offers advantages in
increasing legitimacy and community engagement.
Since each country has different
social, cultural, political, and institutional conditions, budgeting reform
needs to be tailored to the local context.
This research introduces the
concept of "adaptive
participatory strategic budgeting", which is a budgeting system that
combines strategic planning, community participation, cultural flexibility,
performance evaluation, and digital transparency in one integrated governance
framework.
Relevance for Indonesia
This finding has great relevance
for Indonesia, which is still continuing to reform public financial governance.
According to the researchers, the
success of budget reform is not enough to simply adopt best practices from
other countries. The government needs to understand the social and cultural
characteristics of the community, strengthen meaningful public participation,
and utilize technology in an inclusive manner.
This approach is believed to help
create a budgeting system that is more responsive to people's needs while being
able to face global challenges such as climate change, social inequality, and
digital transformation.
Author Profile
Iin Piani is an academic
and researcher from Jenderal Soedirman University (Unsoed) who focuses
on the fields of public administration, governance, development planning, and
public policy.
Tobirin is an academic
from Jenderal Soedirman University with a focus on public management,
public sector budgeting, bureaucratic reform, and governance.
Research Source
Piani, Iin & Tobirin.
2026. “Dynamics of Cross-Country Planning and Budgeting Systems: A
Comparative Study of Culture, Participation, and Strategy.” Jurnal
Multidisiplin Madani (MUDIMA), Vol. 6 No. 6, Juni 2026, halaman
805–817. DOI: https://doi.org/10.55927/mudima.v6i6.61.
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