Institutional Governance Analysis of Planning and Budgeting Integration toward Indonesia Emas 2045: A Qualitative Policy Review
https://doi.org/10.59110/aplikatif.902
Keywords:
Indonesia Emas 2045, Planning and Budgeting, Governance, Fiscal Policy, Political EconomyAbstract
Achieving Indonesia Emas 2045 requires not only sustained economic growth but also effective governance in development planning and budgeting. However, persistent institutional fragmentation, weak coordination, and discrepancies between planning priorities and budget allocation continue to challenge policy effectiveness in Indonesia. Therefore, this study aims to analyse the governance of planning and budgeting in supporting the achievement of Indonesia Emas 2045. This study employs a qualitative approach using a literature review design. Data were collected from scholarly articles, policy documents, and official government reports, and analysed through content analysis. The findings show that the relationship between planning and budgeting in Indonesia is influenced not only by technical and administrative factors but also by broader institutional and political economy dynamics. Fragmentation between these functions may weaken policy coherence, reduce the effectiveness of public expenditure, and hinder long-term development goals. By integrating principal-agent and common-pool perspectives, this study offers a more comprehensive analytical framework for explaining the structural misalignment between development priorities and fiscal allocation. This study concludes that strengthening the integration of planning and budgeting is essential to improving policy consistency, expenditure quality, and fiscal effectiveness in support of Indonesia Emas 2045.
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