Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal FINANCE : International Journal Of Management Finance
Irvan Pratama Saputra
Universitas Panca Bhakti
Economics, Econometrics & Finance

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Management Accounting Information and Digitalization for Monitoring the SDGs at the Entikong Border Irvan Pratama Saputra; Sigit Sugiardi; Setyo Gunawan; Yenni Fayanni
Finance : International Journal of Management Finance Vol. 4 No. 1 (2026): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v4i1.222

Abstract

Sanggau District, home to the Entikong border crossing, scored 63.63 (grade B) in the 2025 performance accountability evaluation, and its only border performance indicator carries no value. This study examines whether management accounting information (cost, budget, performance, and decision support) and digitalization support monitoring of Sustainable Development Goals (SDGs) 16, 9, and 17 across the district's planning, budgeting, performance reporting, and evaluation chain. A descriptive qualitative single-case design analyzed the 2025–2029 medium-term development plan, a regional unit strategic plan regulation, two national evaluation letters, and audit opinion data. The analysis coded 91 segments and tested table consistency. Performance and budget information carry a formal link, but cost information is absent. The border appears in the narrative, while its program budget falls 94.1% in 2026. Digitalization supports governance and internal performance monitoring, and the monitoring application appears not to carry budget realization. Consistency tests and external evaluators point to limited reliability. District documents cannot support SDG monitoring for Entikong. The study contributes an information-chain framework and five steps within district authority. They cover outcome indicators for the border program, budget realization beside performance in the monitoring application, defined indicators, aligned figures across tables, and unit costs for priority services.
Co-Authors Setyo Gunawan Sigit Sugiardi Yenni Fayanni