PERAN ANGGARAN FUNGSI PENDIDIKAN DAN KESEHATAN TERHADAP PENCAPAIAN SDG 1 PADA PEMERINTAH DAERAH DI INDONESIA

This study aims to analyze the effect of education and health budget allocations on the
achievement of SDG 1 (No Poverty) in local governments in Indonesia. This study uses a
positivist paradigm with multiple linear regression method. The research population
includes 542 provincial/district/city local governments during the period 2018–2021,
resulting in a total of 2,168 observation units. Using purposive sampling, a sample of 2,132
observation units was obtained. The findings show that the education and health budgets
play a role in efforts to achieve SDG 1. In addition, control variables, such as the age of the
government, have no effect on SDG 1. This study encourages local governments to increase
and ensure that education and health budgets are allocated evenly and effectively to support
the achievement of SDG 1. This study has a number of limitations, including the use of data
limited to a four-year period and an analysis focus that only covers one of the 17 global SDG
goals, namely Sustainable Development Goal 1 (No Poverty). This study highlights the
crucial role of local government function budgets in supporting the achievement of SDG 1.
Keywords: Education Budget Function, Health Budget Function, SDG 1