Abstract
Pro-poor budgeting analysis is an approach used to ensure that government budget allocations favor and favor the interests of the poor and vulnerable. This study uses a qualitative approach to determine the differences in pro-poor budgeting budget allocations in the Central Government. The data collection techniques used in this study are using secondary data from the Central Government Financial Statements for the 2019 and 2022 fiscal years. The data analysis technique in this study uses descriptive analysis. This analysis is important to see budget allocations that are right on target and effective in reducing poverty levels in Indonesia. The results of this study indicate that the three Central Governments have differences in pro-poor budgeting priorities between the pre-COVID-19 period and the post-COVID-19 period, and other results show differences in the effectiveness of pro-poor budgeting between Ministries. The implications of this research are related to the impact of pro-poor budgeting and can be used as a basis for more effective policy-making related to pro-poor budgeting in the Central Government. This research has significant benefits as a literature reference for students exploring related fields. This study can be used as an important reference by providing secondary data and in-depth analysis. In addition, the results of this study open up opportunities for further development by future researchers. Thus, this study enriches the academic literature and triggers future innovation and continuous research, ultimately contributing to the development of science and practical application in related fields.
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