Public Perceptions of Local Budget Governance and SDG Implementation in West Sulawesi

Ardiansyah Ardiansyah () and Andi Ratna Sari Dewi
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Ardiansyah Ardiansyah: Hasanuddin University
Andi Ratna Sari Dewi: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 2416-2429 from Springer

Abstract: Abstract This study investigates the relationship between budget transparency, public participation, and trust in government in shaping the perceived effectiveness of local government budgets in achieving Sustainable Development Goals (SDGs), with empirical evidence from West Sulawesi, Indonesia. Drawing from agency theory and participatory governance frameworks, the research employs a quantitative survey method involving 200 respondents and analyzes the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings demonstrate that both transparency and participation significantly and directly influence citizens’ perceptions of budget effectiveness. Moreover, trust in government functions as a significant mediator, strengthening the indirect pathways from transparency and participation to budget effectiveness. These results underscore the importance of citizen-cssentered governance in achieving SDG-related outcomes, particularly in emerging regions with institutional constraints. However, contextual analysis reveals challenges in the implementation of digital governance initiatives, inconsistency across government units, and issues of symbolic rather than substantive public participation. These limitations potentially weaken trust and compromise policy legitimacy. This study contributes to the literature by integrating empirical governance data with public perception and sustainability objectives, highlighting the conditional nature of governance effectiveness. Future research should consider longitudinal and comparative analyses across provinces to better understand how participatory and transparent governance can support long-term development goals.

Keywords: Budget Transparency; Public Participation; Trust In Government; SDGs; Local Governance (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_169

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DOI: 10.2991/978-94-6239-709-5_169

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