the national level has been important in facilitating genderresponsive budgeting initiatives at all levels of government in indonesia by issuing decrees presidential decree and ministry of home affairs decree have provided regulations that genderresponsive budgeting advocates are able to draw upon to argue the case for making budget allocations more gender responsive sharp and elson genderresponsive budgeting had the early support of the ministry of women s empowerment which undertook a gender budget pilot in the provinces of south borneo and south kalimantan sharp and elson the ministry sees gender budgeting as an entry point for strengthening gender mainstreaming in ministries