Social Resilience Budget Tagging (SRBT): Pengembangan Kerangka Konseptual untuk Mengintegrasikan Ketahanan Sosial dalam Pengelolaan Keuangan Publik

Andi Faisal

Sari


Artikel ini mengembangkan kerangka konseptual Social Resilience Budget Tagging (SRBT) sebagai instrumen pengelolaan keuangan publik yang menghubungkan alokasi anggaran pemerintah dengan tujuan penguatan ketahanan sosial masyarakat. Melalui pendekatan conceptual paper yang didukung tinjauan literatur sistematis lintas tiga kluster tematik—mekanisme budget tagging, teori ketahanan sosial, dan hubungan keuangan publik dengan resiliensi—kajian ini mengidentifikasi kesenjangan operasional yang belum terjawab dalam literatur: tidak adanya instrumen yang secara sistematis mengidentifikasi, mengklasifikasikan, dan melacak kontribusi belanja pemerintah terhadap penguatan ketahanan sosial. SRBT diusulkan sebagai respons atas kesenjangan tersebut, dengan empat pilar konseptual: (1) klasifikasi berbasis outcome resiliensi; (2) sistem penandaan multidimensional yang mencakup kapasitas perlindungan, adaptasi, transformasi, dan respons guncangan; (3) mekanisme proporsionalitas penandaan; serta (4) kerangka pelaporan dan akuntabilitas yang transparan. Artikel ini juga mendiskusikan tantangan implementasi, implikasi kebijakan dalam konteks Indonesia, dan agenda penelitian lanjutan.

Kata Kunci: Social Resilience Budget Tagging; ketahanan sosial; penandaan anggaran;

This article develops a conceptual framework for Social Resilience Budget Tagging (SRBT) as a public financial management tool that links government budget allocations to the goal of strengthening community social resilience. Through a conceptual paper approach supported by a systematic literature review across three thematic clusters—budget tagging mechanisms, social resilience theory, and the relationship between public finance and resilience—this study identifies an unaddressed operational gap in the literature: the absence of an instrument that systematically identifies, classifies, and tracks the contribution of government spending to strengthening social resilience. SRBT is proposed as a response to this gap, with four conceptual pillars: (1) outcome-based classification of resilience; (2) a multidimensional tagging system covering protection, adaptation, transformation, and shock response capacities; (3) a proportionality mechanism for tagging; and (4) a transparent reporting and accountability framework. This article also discusses implementation challenges, policy implications in the Indonesian context, and a research agenda for the future.

Keywords: Social Resilience Budget Tagging; social resilience; budget tagging;

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Referensi


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DOI: https://doi.org/10.37531/bijac.v6i3.12036

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