Abstract
Abstract Gender -responsive budgeting is an approach to integrate a kind of program for achieving gender equity and gender equality by budget intervention. This approach should be embraced by local governments through the application of gender perspective to identif y processes, resources and institutional mechanism s . In accordance, this research aim s to identify and comprehend the implementation of gender-responsive budgeting in Semarang Municipal during the fiscal years of 2010-201 3. Using a descriptive-qualitative approach with the study of secondary data as a collecting data technique, this research showed the findings as follows: (1) there is a local regulation enacted to implement gender-responsive budgeting to all local government institutions (SKPD) within Semarang Municipal (2) there are many programs to improve and accelerate gender equality but the budget allocation still not reflected gender-responsive budgeting yet; especially in terms of transforming gender commitment as a local fiscal innovation. Keywords : Gender Mainstreaming, Gender-responsive Budgeting, Fiscal Innovation
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