Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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The Effects of Government Expenditure on the Human Development Index

Authors
S. N. Arfandi1, *, Basri Hasanuddin1, Madris Madris1, Nur Dwiana Sari Saudi1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: sna22a@student.unhas.ac.id
Corresponding Author
S. N. Arfandi
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_241How to use a DOI?
Keywords
Government Expenditure; Human Development Index
Abstract

This scholarly discourse examines the impact of government fiscal allocations, with a particular focus on the Regional Revenue and Expenditure Budget (RREB) and the Special Autonomy Fund, on the Human Development Index (HDI) in the Indonesian context. A comprehensive analysis of numerous previous studies revealed that government expenditure significantly enhances the population’s quality of life, especially in the domains of education, health, and social welfare. Empirical studies indicate that the judicious allocation of the budget and the Special Autonomy Fund not only promotes the advancement of HDI but also strengthens the regional economic framework. Nevertheless, persistent challenges remain in terms of the efficiency and effectiveness of budget utilization, which require attention in order to optimize the positive impact on HDI. This literature argues for improved monitoring and systematic evaluation of government expenditure to ensure that allocated resources yield maximum benefits for human development. Subsequent research aims to examine the interplay between government expenditure and HDI within a broader framework, building on these findings.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_241How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - S. N. Arfandi
AU  - Basri Hasanuddin
AU  - Madris Madris
AU  - Nur Dwiana Sari Saudi
PY  - 2025
DA  - 2025/07/30
TI  - The Effects of Government Expenditure on the Human Development Index
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2944
EP  - 2951
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_241
DO  - 10.2991/978-94-6463-758-8_241
ID  - Arfandi2025
ER  -