INTRODUCTION Decentralization and regional autonomy are expected to create a better regional governance and to open a wider gender dimension in the development process. Keywords: Gender Responsive Budgeting, Local Government Budget, integrating local budgeting and planning. Finally, local government should integrate local budgeting and plan in responsive gender budgeting perspective. Therefore, this research strongly recommends the national and provincial governments to actively plan the budget in gender responsive budgeting, conducts socialization and campaign on the implementation. There were several obstacles in implementing gender responsive budgeting at the department including the obstacles on policies, structural and cultural. Meanwhile, general gender mainstreaming budgeting was unavailable or 0% of total direct expenditure at the Health Department. The result indicated that the allocation of gender specific budgeting was 4% with 26 posts and allocation of gender equality budgeting was 3% with 3 posts. This research aimed to analyze the integration of gender responsive budgeting in local government budget at Department of Health in Makassar Municipality of Indonesia in This research used qualitative method of which the primary data were collected through in-depth interview and documentations. Such condition requires the commitment of the government to realize gender equality by mainstreaming gender perspective on various mechanisms, policies and budgeting. This gap has brought negative impacts to the society, in particular women, because the proportion of public expenditure for women s needs is still very low.
3 MAKING GENDER RESPONSIVE BUDGETING WORKS IN MAKASSAR CITY: A STUDY ON MAKASSAR HEALTH DEPARTMENT Dyah Mutiarin 1 Nur Khaerah 2 Muhammad Khozin 3 Universitas Muhammadiyah Yogyakarta Abstract The gap between gender equality policies and gender responsive budgeting still occurs in Indonesia s public finance.
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