Published date: May 03 2024

Journal Title: KnE Social Sciences

Issue title: 8th Sriwijaya Economics, Accounting, and Business Conference (8th SEABC 2023)

Pages: 74–85

DOI: 10.18502/kss.v9i14.16094

Mahdi HendrichSriwijaya University

Taufiq Marwataufiqmarwa@unsri.ac.idSriwijaya University

Luk Luk FuadahSriwijaya University

Sa'adah SiddikMuhammadiyah University

The quality of human development depends on the level of fulfillment of their needs in the fields of health, education, and per capita spending. The government as a driver of development activities has a vital role in human development, especially after the pandemic era which previously had a negative impact on people’s quality of life. Through an effective regional budget allocation, the government can continue to improve the quality of human development toward the expected goals of prosperity. This study seeks to describe the effect of regional spending on the quality of human development in South Sumatra Province. The data used is time series data for 2006–2022. The analysis used is simple linear regression. The results obtained are that regional spending has a positive and significant effect on the Human Development Index (HDI). This means that the quality of human development in South Sumatra depends on regional expenditure activities in sectors that support the HDI component.

Keywords: regional expenditures, HDI

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