IMPLEMENTASI CLIMATE BUDGET TAGGING DAN AKUNTABILITAS FISKAL PERUBAHAN IKLIM

Abstract

Climate change requires fiscal policies that are transparent and accountable to support both national and international commitments. Indonesia has responded by developing climate budget tagging (CBT) as an instrument to identify budget allocations related to climate change mitigation and adaptation. This study aims to analyze the effectiveness of CBT implementation in the Ministry of Environment and Forestry (MoEF) and to identify the problems and challenges encountered. The research employs a descriptive case study approach focusing on MoEF as a single object of analysis. The data are entirely secondary, obtained from policy documents, official reports of the Fiscal Policy Agency (BKF), MoEF budget realization reports, and publications from international organizations such as OECD, World Bank, and UNFCCC. Data analysis was conducted through content analysis of policies and literature, as well as descriptive quantitative analysis of budget allocation and realization data. The findings reveal that CBT has contributed to improving fiscal transparency, but its effectiveness remains limited due to the self-assessment methodology, uneven institutional capacity, a tendency to focus on direct-impact programs, and a persistent gap between climate financing needs and available allocations. This study contributes to the public sector accounting literature by integrating institutional theory and fiscal accountability in the context of environmental policy.