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

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025
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From Budget to Benefits on Public Services: An Empirical Study in South Sulawesi

Authors
Jefri Sumarga1, *, Mursalim Nohong1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: sumargaj24a@student.unhas.ac.id
Corresponding Author
Jefri Sumarga
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_122How to use a DOI?
Keywords
Local Financial Management Index; Public Service Index; Local Government; New Public Management; Fiscal Decentralization
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 < 0.01), meaning that every 1-point increase in the IPKD increases the IPP by 0.0187 points. The results are robust across various model specifications and sensitivity tests. The study’s results have important benefit for fiscal decentralization policies in Indonesia, particularly in the context of improving the financial management capacity of local governments to deliver quality public services. The study’s main limitation is its use of only two years of data (2023–2024), which constrains analysis of long-term and dynamic effects.

Copyright
© 2026 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 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_122How to use a DOI?
Copyright
© 2026 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  - Jefri Sumarga
AU  - Mursalim Nohong
PY  - 2026
DA  - 2026/06/20
TI  - From Budget to Benefits on Public Services: An Empirical Study in South Sulawesi
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1748
EP  - 1758
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_122
DO  - 10.2991/978-94-6239-709-5_122
ID  - Sumarga2026
ER  -