Determinants of Social Programme Budgets: Human Development, Poverty, Inequality in Majene Mamuju

DOI

10.2991/978-94-6239-709-5_60How to use a DOI?

Keywords

Human Development Index; Poverty; Economic Inequality; Government Budget Allocation; Fiscal Legitimacy

Abstract

This study investigates the influence of the Human Development Index (HDI), poverty levels, and economic inequality on the allocation of government budgets for social programs in Majene and Mamuju Regency, Indonesia. Grounded in fiscal legitimacy theory, the research examines how these socio-economic indicators shape perceptions of fairness in budget distribution and their implications for sustainable fiscal governance. A quantitative explanatory approach was applied, utilizing Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 166 respondents drawn through stratified random sampling. The measurement model demonstrated strong reliability and validity, with Cronbach’s Alpha values exceeding 0.8 and AVE values above 0.7. The structural model results confirmed that HDI (β = 0.321, p < 0.001), poverty (β = 0.365, p < 0.001), and economic inequality (β = 0.289, p < 0.002) each have a significant positive effect on budget allocations for social programs. These findings emphasize that regions with higher human development, greater poverty, and higher inequality tend to prioritize social welfare expenditures to promote equity and social justice. The study extends the literature on fiscal legitimacy by demonstrating the role of socio-economic disparities in shaping local government fiscal policies and offers practical recommendations for policymakers in decentralized governance contexts.

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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TY  - CONF
AU  - Muhammad Nurwahyudin Matte
AU  - Muhammad Toaha
PY  - 2026
DA  - 2026/06/20
TI  - Determinants of Social Programme Budgets: Human Development, Poverty, Inequality in Majene Mamuju
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 884
EP  - 895
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_60
DO  - 10.2991/978-94-6239-709-5_60
ID  - Matte2026
ER  -