“…In the budget realization report following with Minister of Home Affairs Regulation (Permendagri) Number 77 of 2020, regional expenditures have four types of categories, namely operating expenditures (employee expenditures, goods and services expenditures, interest expenditures, grant expenditure subsidy expenditures, and social assistance expenditures), capital expenditures, unexpected expenditures, and transfer expenditures. In certain regions of Indonesia, regional spending has a substantial impact on regional development (Hadi, 2011;Priambodo & Noor, 2016;Rosmadayanti et al, 2021;Rustariyuni, 2014;Sari & Supadmi, 2016) In the domain of regional development, the Human Development Index (HDI) is established as the main indicator to measure the success of regional development; and through HDI, we can also design policies to achieve the regional development goals, especially those related to the SDGs (United Nations Development [UNDP], 2020). In other words, an improvement in the SDGs' achievement can be shown by an increase in HDI (Arriani & Chotib, 2021;Jain & Jain, 2020;Requejo-Castro et al, 2020).…”