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Juli 5, 2025
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November 17, 2025
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November 25, 2025
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Waste management remains a serious challenge in Indonesia’s pursuit of sustainable environmental development. Amid limitations in infrastructure, institutional coordination, and policy consistency, the effectiveness of local government spending on environmental functions plays a crucial role in promoting waste management efficiency and improving service delivery. This study aims to analyze the effect of environmental function spending on the efficiency of waste management in Indonesia. A quantitative approach is employed using panel data from 34 provinces over the period 2019 to 2023, enabling the assessment of temporal and cross-regional variations. The analysis is conducted using panel regression with a random effects model approach, selected based on statistical tests to account for unobserved heterogeneity among provinces. The results show that environmental function spending has a positive and significant effect on waste management efficiency. This implies that a greater budget allocation to environmental functions leads to higher efficiency in waste management by local governments, likely through improved facilities, human resources, and program implementation. These findings underscore the importance of optimizing local budget policies in the environmental sector to support more effective and sustainable waste management systems, as well as to meet broader development goals related to public health, environmental quality, and climate resilience.

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Hak Cipta (c) 2025 Ayu Lestari, Sri Ningsih

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Artikel ini berlisensi Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:

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  1. Penulis mengakui bahwa Jurnal  Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
  2. Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif  dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal  Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
Cara Mengutip
Lestari, A., & Ningsih, S. (2025). THE EFFECTIVENESS OF ENVIRONMENTAL FUNCTION SPENDING IN IMPROVING WASTE MANAGEMENT EFFICIENCY IN INDONESIA . CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 6(3), 674–682. https://doi.org/10.31258/current.6.3.674-682
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Referensi

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