WOMEN LEADERSHIP AND WOMEN’S LEGISLATIVE REPRESENTATION: THEIR INFLUENCE ON THE PROPORTION OF GENDER RESPONSIVE BUDGETING

Authors

  • Suci Nurul Khotimah Universitas Pembangunan Nasional “Veteran” Jawa Timur
  • R. Muh. Syah Arief Atmaja Wijaya Universitas Pembangunan Nasional “Veteran” Jawa Timur

DOI:

https://doi.org/10.36563/v4d1dv78

Keywords:

Women leadership, Women’s Legislative Representation, Gender-Responsive Budgeting, Local Government, Gender Equality

Abstract

This study looks at how women's leadership and legislative participation affect the percentage of gender-responsive budgeting in East Java Province's regencies and municipalities between 2023 and 2025. Using secondary data from the Regional Revenue and Expenditure Budget (APBD), Regional Government Work Plans (RKPD), and official records of female regional leaders and legislators, this study uses a quantitative explanatory approach. There are 39 local governments in the sample. EViews 12 was used to do panel data regression analysis. The results show that the percentage of gender-responsive budgeting is not considerably impacted by women's leadership, suggesting that institutional and political barriers prevent women in executive roles from automatically increasing the allocation of gender-oriented budgets. On the other hand, gender-responsive budgeting is positively and significantly impacted by women's legislative representation, highlighting the significance of increasing women's involvement in regional government to promote more inclusive and equitable development results. These results imply that obtaining more equitable public policy outcomes at the local government level and promoting gender-responsive budgeting depend on increasing women's political representation in legislative institutions.

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References

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Arif, I. (2024). Legitimacy of government and governance. 1–23. https://doi.org/10.1017/S1744137423000334

Bîrsănuc, E. M. (2025). Introducing the Perception Index of Gender Equity in Management . Mapping gender prejudice levels in North ‑ West Region , Romania. GeoJournal, 90(1), 1–21. https://doi.org/10.1007/s10708-024-11263-8

Fadhilla, R. N. (2025). Menakar Kemandirian Keuangan Daerah : Studi Kasus Ketergantungan Fiskal Kabupaten Magelang 2020 – 2024 Universitas Tidar Dwi Noor Fadhilatun Nissa Universitas Tidar Marisa Adilah Putri Universitas Tidar. 10(April), 129–143.

Fricker, R. H., Wellings, T., Yang, J. C., Majumdar, S., Weil, L., Hausladen, C. I., & Pournaras, E. (2024). Exploring legitimacy in a municipal budget decision in Switzerland : empirical insights into citizens ’ perceptions.

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Hendrastuti, R., & Harahap, R. F. (2023). Jurnal Akuntansi Aktual Agency theory : Review of the theory and current research. 10(1), 85–100.

Jung, H. (2021). The Effect of Mayoral Gender on Gendered Budget : Evidence from South Korea. https://doi.org/10.1177/14789299211021517

Keelson, S. A., Amstrong-baidoo, M., Asorh, P. O., Amoah, J., & Jibril, A. B. (2025). The role of women in executive positions and their voice in policymaking in a developing nation.

Moser, B., & Korac, S. (2021). Introducing Gender Perspectives in the Budgetary Process at the Central Government Level. International Journal of Public Administration, 44(14), 1274–1285. https://doi.org/10.1080/01900692.2020.1755683

Mueller, S., & Saliterer, I. (2024). Assessing the role of gender-related aspects in public budgeting debates : A view of the central level in Germany. https://doi.org/10.1177/00208523231156538

Okereka, T. N., Sokoh, O. P., & Chris, G. (2023). Application of Agency Theory in Administrative Accountability and Public Service Delivery in Local Government Councils in Delta State. 3(2), 3–6.

Prastio, L. O., & Nurlia, E. (2021). Kepemimpinan Perempuan di Pemerintah Daerah : Kajian Kepemimpinan Perempuan Walikota Tangerang Selatan. 03, 6–8.

Thalib, N. P. I., Mopangga, H., & Dai, S. I. S. (2024). ANALYSIS OF LOCAL ORIGINAL INCOME COMPONENTS. 33, 211–219.

Ansari, M. I., & Basir, I. (2024). Jurnal Proaksi Gender Perspective In Budget Planning : A Phenomenological Study On The Preparation Of The Regional Budget In Majene Regency. 11(3), 611–625. https://doi.org/10.32534/jpk.v11i3.6269

Arif, I. (2024). Legitimacy of government and governance. 1–23. https://doi.org/10.1017/S1744137423000334

Bîrsănuc, E. M. (2025). Introducing the Perception Index of Gender Equity in Management . Mapping gender prejudice levels in North ‑ West Region , Romania. GeoJournal, 90(1), 1–21. https://doi.org/10.1007/s10708-024-11263-8

Fadhilla, R. N. (2025). Menakar Kemandirian Keuangan Daerah : Studi Kasus Ketergantungan Fiskal Kabupaten Magelang 2020 – 2024 Universitas Tidar Dwi Noor Fadhilatun Nissa Universitas Tidar Marisa Adilah Putri Universitas Tidar. 10(April), 129–143.

Fricker, R. H., Wellings, T., Yang, J. C., Majumdar, S., Weil, L., Hausladen, C. I., & Pournaras, E. (2024). Exploring legitimacy in a municipal budget decision in Switzerland : empirical insights into citizens ’ perceptions.

Hafizah, N. (2022). VISA : Journal of Visions and Ideas Peran Dan Wewenang Dewan Perwakilan Rakyat Daerah VISA : Journal of Visions and Ideas. 3(1), 13–21.

Hendrastuti, R., & Harahap, R. F. (2023). Jurnal Akuntansi Aktual Agency theory : Review of the theory and current research. 10(1), 85–100.

Jung, H. (2021). The Effect of Mayoral Gender on Gendered Budget : Evidence from South Korea. https://doi.org/10.1177/14789299211021517

Keelson, S. A., Amstrong-baidoo, M., Asorh, P. O., Amoah, J., & Jibril, A. B. (2025). The role of women in executive positions and their voice in policymaking in a developing nation.

Moser, B., & Korac, S. (2021). Introducing Gender Perspectives in the Budgetary Process at the Central Government Level. International Journal of Public Administration, 44(14), 1274–1285. https://doi.org/10.1080/01900692.2020.1755683

Mueller, S., & Saliterer, I. (2024). Assessing the role of gender-related aspects in public budgeting debates : A view of the central level in Germany. https://doi.org/10.1177/00208523231156538

Okereka, T. N., Sokoh, O. P., & Chris, G. (2023). Application of Agency Theory in Administrative Accountability and Public Service Delivery in Local Government Councils in Delta State. 3(2), 3–6.

Prastio, L. O., & Nurlia, E. (2021). Kepemimpinan Perempuan di Pemerintah Daerah : Kajian Kepemimpinan Perempuan Walikota Tangerang Selatan. 03, 6–8.

Thalib, N. P. I., Mopangga, H., & Dai, S. I. S. (2024). ANALYSIS OF LOCAL ORIGINAL INCOME COMPONENTS. 33, 211–219.

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Published

2026-08-10

Issue

Vol. 5 No. 2 (2026): Special Issue

Section

Articles

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Copyright (c) 2026 Suci Nurul Khotimah, R. Muh. Syah Arief Atmaja Wijaya

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How to Cite

WOMEN LEADERSHIP AND WOMEN’S LEGISLATIVE REPRESENTATION: THEIR INFLUENCE ON THE PROPORTION OF GENDER RESPONSIVE BUDGETING. (2026). JAT : Journal Of Accounting and Tax , 5(2), 423-437. https://doi.org/10.36563/v4d1dv78