Gender-Responsive Municipal Budgeting: Institutional Capacity and Policy Implementation in Local Assemblies
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Bayu Hidayat
1
,
Ahmad Siregar
2
,
Ilham Gunawan
3
,
Ilham Santoso
4
1, 2, 3, 4Faculty of Cultural Sciences, Universitas Udayana
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Gender mainstreaming in subnational fiscal policy requires technical competencies and political commitment from legislative committees. Evaluating twenty subnational budgetary cycles, this paper analyzes structural constraints in gender budget statements and recommends institutional performance incentives for inclusive infrastructure planning.