<![CDATA[AN ANALYSIS OF THE IMPACT OF GREEN BUDGETING ON SUSTAINABLE DEVELOMPENT GOALS (SDGS) GOAL 8 INDICATORS IN CENTRAL SULAWESI Moh Rizki Alhaj1, Patta Tope2, Mohamad Ichwan3, 1, 2, 3 Economics Study Program, Postgraduate Program Faculty of Economics and Business, Tadulako University ABSTRACT This study aims to analyse the effect of green budgeting on the indicators of Sustainable Development Goals (SDGs) Goal 8 in Central Sulawesi and to measure the elasticity of the relationship between green budgeting and each dependent variable. The SDGs Goal 8 indicators employed in this study include regional total output, the Open Unemployment Rate (OUR), and Not in Employment, Education, or Training (NEET). The study applied a quantitative approach using panel data from 13 regencies/cities in Central Sulawesi during the 2020-2023 period. The classification of green expenditure was developed through a green budget tagging mechanism. Data analysis was conducted using panel data regression with the Random Effect Model (REM) approach and elasticity calculations adjusted to the functional form of the regression model. The results indicate that green budgeting has a positive relationship with total output, with a coefficient value of 0.16387. The elasticity value of green budgeting on total output is 0.16387, implying that every 1 percent increase in green budgeting tends to be associated with a 0.16387 percent increase in total output, although the result is not statistically significant green budgeting shows a negative relationship with the Open Unemployment Rate, with a coefficient of -6.749716 and an elasticity value of -0.07709, but the relationship is also statistically insignificant. Meanwhile, the relationship between green budgeting and NEET is positive, with a coefficient of 6178.999 and an elasticity value of 0.025, although it remains statistically insignificant. The findings suggest that the implementation of green budgeting in Central Sulawesi has demonstrated a directional relationship consistent with sustainable development objectives. However, statistically, its effectiveness remains highly limited due to the still-low proportion of green expenditure, the dominance of extractive sectors, and the limited implementation of green fiscal policies at the regional level. Keywords: Green Budgeting, Sustainable Development-Goals (SDGs), Open Unemployment Rate, Not in Employment, Education, or Training (NEET).]]>
