Public Perceptions of Local Budget Governance and SDG Implementation in West Sulawesi

DOI

10.2991/978-94-6239-709-5_169How to use a DOI?

Keywords

Budget Transparency; Public Participation; Trust In Government; SDGs; Local Governance

Abstract

This study investigates the relationship between budget transparency, public participation, and trust in government in shaping the perceived effectiveness of local government budgets in achieving Sustainable Development Goals (SDGs), with empirical evidence from West Sulawesi, Indonesia. Drawing from agency theory and participatory governance frameworks, the research employs a quantitative survey method involving 200 respondents and analyzes the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings demonstrate that both transparency and participation significantly and directly influence citizens’ perceptions of budget effectiveness. Moreover, trust in government functions as a significant mediator, strengthening the indirect pathways from transparency and participation to budget effectiveness. These results underscore the importance of citizen-cssentered governance in achieving SDG-related outcomes, particularly in emerging regions with institutional constraints. However, contextual analysis reveals challenges in the implementation of digital governance initiatives, inconsistency across government units, and issues of symbolic rather than substantive public participation. These limitations potentially weaken trust and compromise policy legitimacy. This study contributes to the literature by integrating empirical governance data with public perception and sustainability objectives, highlighting the conditional nature of governance effectiveness. Future research should consider longitudinal and comparative analyses across provinces to better understand how participatory and transparent governance can support long-term development goals.

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.

Download article (PDF)

TY  - CONF
AU  - Ardiansyah Ardiansyah
AU  - Andi Ratna Sari Dewi
PY  - 2026
DA  - 2026/06/20
TI  - Public Perceptions of Local Budget Governance and SDG Implementation in West Sulawesi
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 2416
EP  - 2429
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_169
DO  - 10.2991/978-94-6239-709-5_169
ID  - Ardiansyah2026
ER  -