Determinants of Social Programme Budgets: Human Development, Poverty, Inequality in Majene Mamuju

Muhammad Nurwahyudin Matte () and Muhammad Toaha
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Muhammad Nurwahyudin Matte: Hasanuddin University
Muhammad Toaha: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 884-895 from Springer

Abstract: Abstract This study investigates the influence of the Human Development Index (HDI), poverty levels, and economic inequality on the allocation of government budgets for social programs in Majene and Mamuju Regency, Indonesia. Grounded in fiscal legitimacy theory, the research examines how these socio-economic indicators shape perceptions of fairness in budget distribution and their implications for sustainable fiscal governance. A quantitative explanatory approach was applied, utilizing Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 166 respondents drawn through stratified random sampling. The measurement model demonstrated strong reliability and validity, with Cronbach’s Alpha values exceeding 0.8 and AVE values above 0.7. The structural model results confirmed that HDI (β = 0.321, p

Keywords: Human Development Index; Poverty; Economic Inequality; Government Budget Allocation; Fiscal Legitimacy (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_60

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DOI: 10.2991/978-94-6239-709-5_60

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