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All Journal JURNAL MANAJEMEN BISNIS Jurnal Akuntansi dan Keuangan Syariah
Selmita Paranoan
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Economics, Econometrics & Finance

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The Role of The Human Development Index in Improving The Effectiveness of Social Budget to Achieve Sustainable Development Goals 11 Amanda Bulan Junia Baginda; Andi Chairil Furqan; Selmita Paranoan
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1242

Abstract

This study utilizes secondary data from 532 provincial, district, and city governments in Indonesia from 2021 to 2022, with a total of 1,064 observations. Data sources come from the Ministry of Finance, Statistics Indonesia (BPS), and Bappenas. The analysis results indicate that the social function budget has not had a significant direct impact on reducing the proportion of the population living in inadequate housing. However, when the interaction with the HDI is taken into account, the effect of the social function budget on the achievement of SDG 11 becomes significant and positive. These findings indicate that the quality of human development plays a crucial role in increasing the effectiveness of social budget utilization. Therefore, this study recommends integrating social budget policies and strategies to improve the HDI so that the development of adequate cities and human settlements can be achieved sustainably. Regional governments are expected to develop inclusive budget plans and encourage investment in the education, health, and community economic sectors to increase the success of social programs in supporting the achievement of the SDGs.
Peran Tingkat Maturitas SPIP dan Kapabilitas Teknologi Informasi dalam Pencapaian SDGs1: Bukti Empiris Pemerintah Daerah di Sulawesi Andi Puput Febrianti Syahid; Sri Puspita Wulandari; Nina Yusnita Yamin; Selmita Paranoan; Betty Betty
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol. 6 No. 1 (2026): Vol. 6 No. 1 (2026) Juni 2026
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v6i1.6164

Abstract

Penelitian ini menguji pengaruh tingkat maturitas Sistem Pengendalian Intern Pemerintah (SPIP) dan kapabilitas teknologi informasi terhadap pencapaian Sustainable Development Goals (SDGs) 1 yang diproksikan melalui tingkat kemiskinan pada pemerintah daerah di Pulau Sulawesi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder periode 2018–2024 sebanyak 308 observasi. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa maturitas SPIP berpengaruh signifikan terhadap pencapaian SDGs 1, sedangkan kapabilitas teknologi informasi tidak berpengaruh signifikan terhadap pencapaian SDGs 1.
Co-Authors Amanda Bulan Junia Baginda Andi Chairil Furqan Andi Puput Febrianti Syahid betty betty Nina Yusnita Yamin Sri Puspita Wulandari