PENGELOLAAN BELANJA DAERAH DALAM MENINGKATKAN PERTUMBUHAN EKONOMI DAERAH DI KABUPATEN SIGI

Abstract

This study aims to analyze regional expenditure management and its contribution to economic growth in Sigi Regency during the 2021–2024 period. The research focuses on the planning, implementation, and supervision of the Regional Revenue and Expenditure Budget (APBD), while identifying supporting and inhibiting factors. Using a descriptive method with both qualitative approaches, this study draws on secondary data from the Central Bureau of Statistics (BPS), local government financial reports, and relevant fiscal regulations. The results reveal that Sigi Regency’s regional expenditure structure is dominated by operational spending, while capital expenditure remains relatively small despite a rising trend in the final year. This composition has resulted in stable but moderate economic growth, averaging around 3 3.5% following post-disaster and post-pandemic recovery. The study finds that the effectiveness of regional spending is strongly influenced by institutional capacity, human resource quality, and adherence to good governance principles. Productive public spending especially in infrastructure, education, and agriculture has significant potential to accelerate sustainable local economic growth.

Keywords: Regional Expenditure, Public Financial Management, Economic Growth, Sigi Regency.