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Seberapa Hijaukah Anggaran Kita?

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Seberapa Hijaukah Anggaran Kita?

M

USIBAH

b e n c a n a a l a m a t a s s i s i b e l a n j a p e m e - d a r i h a r a p a n t e r -b a i k i t u -b a n j i r , t a n a h l o n g - r i n t a h d a n p e n d a p a t a n p e n u h i n y a

BA

green

s o r , d s b , a k h i r - a k h i r i n i p e m e r i n t a h .

budgeting.

b a n y a k k i t a j u m p a i p a d a p e m b e r i t a a n P e r m a s a l a h a n n y a

Green budgeting

y a n g t i d a k s e d i k i t m e m a k a n k o r b a n a d a l a h , a p a k a h m e r u p a k a n p r o s e s b a i k j i w a m a u p u n m a t e r i . B e g i t u p u l a A P B N / A P B D y a n g d i - . p e n y u s u n a n , p e l a k -d e n g a n i s u p e m a n a s a n g l o b a l

(global

s u s u n t e r s e b u t t e l a h s a n a a n , p e n g a w a s a n ,

warming)

d i m a n a s e t i a p n e g a r a d i - b e r w a w a s a n l i n g k u n - d a n e v a l u a s i a t a s m i n t a k o m i t m e n n y a u n t u k m e n u r u n - g a n

(green budgeting)?

A P B N / A P B D y a n g k a n e m i s i g a s k a r b o n . P a d a k e n y a t a a n n y a , l e b i h m e n e k a n k a n p a

-U n t u k m e n j a w a b i s u t e r s e b u t , m e n u r u t F o r u m I n - d a k e p e d u l i a n t e r -f e n o m e n a h i j a u s e b e n a r n y a s u d a h m u - d o n e s i a u n t u k h a d a p l i n g k u n g a n , l a i d a p a t k i t a d i j u m p a i , b a i k i t u d a l a m T r a n s p a r a n s i A n g g a r a n b a i k d a l a m h a l b e l a n j a h a l p r o d u k , j a s a , m a u p u n s t r a t e g i y a n g ( F i t r a ) , t e r d a p a t 2 9 1 p e m e r i n t a h m a u p u n u m u m n y a d i t e r a p k a n p a d a k o r p o r a s i d a e r a h y a n g m e m - p e n d a p a t a n p e r n e r i n -y a n g b e r o r i e n t a s i l a b a . B a g a i m a n a h a l - p r o y e k s i k a n b e l a n j a p e g a w a i n y a d a l a m t a h ( U n i t e d N a t i o n , 2 0 0 6 ) .

n y a d e n g a n p e m e r i n t a h a n ? S u a t u h a l A P B D t a h u n a n g g a r a n z o t z l e b i h d a r i M e l a l u i

green budgeting

s e b e n a r n y a y a n g m e n a r i k u n t u k m e n c e r m a t i n y a . 5 0 %

(Pikiran Rakyat,

1 6 A p r i 1 2 0 1 2 ) p e n g e l o l a a n A P B N / A P B D o l e h p e m e

-K e g i a t a n p e m e r i n t a h a n d a p a t b e r - b a h k a n a d a s e b e l a s k a b u p a t e n f k o t a . r i n t a h p u s a t / d a e r a h m e n u j u k e a r a h j a l a n d e n g a n d u k u n g a n a n g g a r a n y a n g m e m i l i k i b e l a n j a p e g a w a i l e b i h p e m b a n g u n a n y a n g b e r k e l a n j u t a n d e

-( A P B N / A P B D ) y a n g m e r u p a k a n k e - d a r i 7 0 % ! n g a n t i g a d i m e n s i ; p e r t u m b u h a n s e p a k a t a n a n t a r a p e m e r i n t a h d e n g a n T e n t u n y a h a l i n i m e n u n j u k k a n b a h - e k o n o m i , k e s e i m b a n g a n e k o l o g i , d a n w a k i l r a k y a t ( D P R / D P R D ) y : . . . . a n . . . : : g ~ t _ e r ~ d i r i ~ ·_ ._ _ w _ a _ a n - = g g : : . : : : . . a r _ a n ~ p ; . . e ~ m _ e _ n ~ · n ~ t a h_ _ m _ a s _ i h ~ j a _ u h_ _ - = p r o s e s s o s i a l y a n g t e r i n t e g r a s j d i d a l a m

s a t u k e b i j a k a n p e m e r i n t a h .

J i k a p e m e r i n t a h m e n e r a p k a n p r i n -s i p

green budgeting,

p a d a s i s i b e l a n j a p e m e r i n t a h , m i s a l k a n p e n g a d a a n • b a r a n g d a n j a s a , p e m b a n g u n a n i n f r a

-s t r u k t u r , h a r u -s d i a r a h k a n u n t u k h a l -h a l y a n g b e r w a w a s a n l i n g k u n g a n .

D e m i k i a n p u l a h a l n y a p a d a s i s i p e n -d a p a t a n p e m e r i n t a h , m i s a l k a n p e n d a p a t a n d a r i p a j a k d a n r e t r i b u s i d i p e r -o l e h d a r i -o b j e k p a j a k y a n g b e r w a w a s a n l i n g k u n g a n , d a l a m h a l i n i p e m e r i n t a h d a p a t m e m b e r i k a n i n s e n t i f f k e m u d a -h a n b a g i p e l a k u u s a -h a y a n g . b e r w a w a s a n l i n g k u n g a n .

M u l a i l a h m e m i k i r k a n u n t u k m e n e -r a p k a n

green budgeting,

j a n g a n s a m -p a i k i t a m e n j a d i k a m b i n g h i t a m a t a s k e r u s a k a n l i n g k u n g a n .

***

Andry Acifian R

(dosen, kandidat

Doktor Fakultas Ekonomi dan Bisnis

(FEB) Unpad, dan Pengurus Ikatan

Akuntan Indonesia (!AI) Jawa Barat)

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