Examining the Implementation of Budgeting for Police Organization Services: The Politics of Budgetary Accounting

ABSTRACT : Environmental uncertainty creates challenges in meeting the budgetary needs of police functions. Additionally, internal political pressures, such as relationships between leaders and differences in alumni backgrounds among heads of police function units, influence budget implementation within police organizations. This study focuses on gaining an in-depth understanding of budget implementation under the environmental uncertainties in the jurisdiction of police organizations. The research emphasizes detailing the budget execution for each police function. This is a qualitative study employing a case study method. The findings reveal that police organizations adopt budget reallocation and utilize accounting information in budget management for investigation and inquiry programs to facilitate task execution amid environmental uncertainties. In preventive programs, internal political dynamics involving the alumni backgrounds of police officers pose unique challenges for the organization in realizing budget implementation that aligns with the prioritized needs of public services. Furthermore, despite challenges such as the uncertainty of crime rates and budget constraints, members of the police organization remain committed to their loyalty and professional demands as police officers.

KEYWORDS: police organization, budget implementation, internal organizational politics