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

Jefri Sumarga () and Mursalim Nohong
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Jefri Sumarga: Hasanuddin University
Mursalim Nohong: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 1748-1758 from Springer

Abstract: 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

Keywords: Local Financial Management Index; Public Service Index; Local Government; New Public Management; Fiscal Decentralization (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-709-5_122

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DOI: 10.2991/978-94-6239-709-5_122

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