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From Budget to Benefits on Public Services: An Empirical Study in South Sulawesi

In: Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

Author

Listed:
  • Jefri Sumarga

    (Hasanuddin University)

  • Mursalim Nohong

    (Hasanuddin University)

Abstract

This study examines the effect of the Regional Financial Management Index (IPKD) on the Public Service Index (IPP) in 24 districts and cities in South Sulawesi Province using panel data from 2023–2024. Based on New Public Management theory, this investigation fills a research gap that shows inconsistencies in previous works on the correlation between regional financial management and public service quality. Using fixed effects regression with robust standard errors, this study results that the IPKD exerts a statistically significant positive influence on the IPP (β = 0.0187, p

Suggested Citation

  • Jefri Sumarga & Mursalim Nohong, 2026. "From Budget to Benefits on Public Services: An Empirical Study in South Sulawesi," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Rianda Ridho Hafizh Thaha & Muhammad Try Dharsana & Andi Tenri Harahap & Fakhrul I (ed.), Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), pages 1748-1758, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-709-5_122
    DOI: 10.2991/978-94-6239-709-5_122
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