REPOSITORY

Background: Digital budgeting reforms increasingly hinge on collaborative governance. This study examines how strategic co-creation and synergistic partnerships shape Makassar’s e-budgeting and strengthen public governance for sustainable cities.Methods: A qualitative single-case design triangulates a five-year fiscal series (2019–2023), a regulatory hierarchy, internal documents, and 15 semi-structured interviews (government, DPRD, civil society, academia, banking/technology).Results: Makassar has established strong procedural rails—standardised workflows, KKPD non-cash instruments, bank integrations, and interoperable audit trails—enhancing transparency and control. Execution remains uneven: transfers realise ≈97–98%; PAD fluctuates ≈80–94%; total expenditure fell to ≈76% (2021–2022) before rebounding to ≈86% (2023). Participation is largely transactional; citizens/CSOs rarely engage in problem framing, prototyping, or joint evaluation.

• Strategic co-creation and synergistic partnerships in digital budgeting reform: strengthening public governance for sustainable cities in Makassar, Indonesia
  Other Resource Link