Comparative Analysis of The Implementation of Pro-Poor Budgeting in Indonesia Regency Governments in 2020

Pro-poor budgeting is an approach in public sector budgeting aimed at allocating resources equitably and effectively to improve the welfare of impoverished communities. This research aims to compare the implementation of pro-poor budgeting programs in Indonesian regencies in 2020, based on their Regional Apparatus Organizations (OPD). The regencies selected for this study were chosen based on the completeness of the documents Regional Poverty Alleviation Implementation Report (LP2KD) in 2020. The method uses a qualitative approach through descriptive analysis, utilizing data from Regional Poverty Alleviation Implementation Report (LP2KD) in 2020. The results of this research include the implementation of pro-poor budgeting by the regency governments, an analysis of the comparative percentage of pro-poor budgeting implementation per OPD among the regency governments, and an identification of several key poverty alleviation programs in each regency. This research provides an overview of the extent to which pro-poor budgeting programs are implemented in these three regions. Although there are differences in the realization of pro-poor budgeting between the cities and regencies studied, this research highlights the importance of the role of local governments in effectively allocating resources to support poverty alleviation. The information obtained from this research presents a foundation for policymakers to improve the effectiveness of poverty alleviation programs at the local level. This study presents a comparative analysis of the implementation of pro-poor budgeting with a different approach from previous research, by comparing three regencies in Indonesia in 2020.