<![CDATA[Development, previously oriented toward economic growth, has now shifted toward human development. The Human Development Index (HDI) is used as an indicator to measure human welfare through the dimensions of education, health, and purchasing power. This study aims to analyze the influence of government spending in the health sector, government spending in the education sector, and per capita expenditure on the HDI in South Sulawesi Province for the period 2009–2023. This study uses a quantitative approach with a panel data regression method. The study sample includes Makassar City, Palopo City, Parepare City, East Luwu Regency, and Enrekang Regency. Data were analyzed using EViews 12 software. The results of the study indicate that government spending in the health sector has a probability value of 0.0006 and per capita spending has a probability value of 0.0000, thus having a positive and significant effect on the HDI. Meanwhile, government spending in the education sector has a probability value of 0.1459, thus having a negative and insignificant effect on the HDI. This finding indicates that the increase in the allocation of education spending has not been followed by an increase in the quality of human development, which is thought to be caused by the dominance of employee spending in the education spending structure. The implications of this study emphasize the importance of shifting the focus of education spending from employee spending to more productive spending oriented towards improving the quality of education services in order to be able to encourage a sustainable increase in the HDI.]]>
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