DISASTER BUDGETING OF BANDA ACEH’S LOCAL GOVERNMENT: TRENDS AND ANALYSIS OF POST-TSUNAMI ACEH 2004


METHODS
The study utilizes both primary and secondary sources of data to achieve the objective. The primary sources of data isare from interviews with key government officials and stakeholders. The secondary sources of data consisteds of the annual local government budget (APBD) of Banda Aceh's government from 2007 to 2015 and other related documents. The method in this study includes the following steps: searching/ collecting, checking, compiling, classifying, measuring, accounting and analyszing the existing budget documents. The classification of the activity in the budget data is reviewed and accounted as DRR investments based on the Government Regulation No. 21 of 2008 on the Implementation of Disaster Management. The study explores two different types of investments: stand-alone DRR investments (such as mitigation, risk assessment, preparedness, early warning, etc) and mainstreamed or embedded DRR investments in sectors (such as health, education, agriculture, public works, etc) (Gordon, 2013; Darwanto, 2012). Analysis of data was carried out through the classification by types of programs and activity includesing: i) laws, regulations and institutional capacity building, ii) disaster management planning, iii) research, education, and training, iv) disaster mitigation and prevention, v) early warning system, vi) community participation and capacity for the DRR, and vii) preparedness (Gordon, 2013; Darwanto, 2012).

RESULTS
The results of the data analysis showed that the proportion of the budget allocation for disaster activities that acrequired from Banda Aceh’s annual budget (APBD) during 2007-2010 were still very tight. On average, from the total APBD whicthat reached IDR 500 Billion per year, only IDR 300 Million (0.06%) was allocated for disaster management purposes. This proportion continued to decrease until 2010. This budget allocation is inadequate according to the disaster management law no 24/ 2007. Disasters are difficult to predict and allocating speculative amounts of money in the budget system may lead to a lower budget credibility and usefulness. These arguments could help us to understand why the government reduced its budget allocation for disaster -related programs. However, the analysis showed that a large proportion of DRR investments was allocated after 2011. The establishment of the Local Disaster Management Agency (BPBD) of Banda Aceh contributed to the increasing government investment in disaster management activities. As stipulated by the law, local governments are required to establish a disaster management agency. Overall, after 2011 the figures show an increased budget allocation for DRR, particularly as a stand alone DRR investment which reached more than IDR 5 Billion per year and this figures continued to increase yearly. This year, budget allocation for disaster reachinged IDR 6 Billion. Although the budgetary allocation for DRR rises every year and is a good achievements atfor the time being in Banda Aceh, the financial efficiency and thencrefore the effectiveness of DRR programs is questionable. In addition, efforts to improve the needs of spending quality nrequireds serious government attention if DRR is to be a mainstream policy.







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