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Journal : Accounting Analysis Journal

Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta Wulandari, Eva; Sitoresmi, Mumpuni Wahyudiarti; Atika, Atika; Manurung, Herlina; Sunaningsih, Suci Nasehati; Arifah, Siti
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.16748

Abstract

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta. Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded. Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions. Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.
Co-Authors Adi Putra Pratama Afina Khusna Mufidah Alifia Ninda Kariza Alisha Zahra Meiriani Amanda Yulia Damayanti Amelia Finda Azzahra Anisa Aulia Putri Anisyawati, Anisyawati Anna Mubarokah Annisa Nur Afifah Arina Bunganingtyas Atika Atika Canti Mayungi Damayanti, Desi Dania Dwi Rinita Deni Ramdani, Deni Desfana, Amanda Desi Permatasari Devi Novita Sari Devina Andini Devita Permatasari Dhea Ayu Puspitasari Dian Lestari Dimas Raka Fatchurisna’in Dzakiyyah Balqis Elita Venda Anggraeni Elsa Nurhaliza Endang Kartini Panggiarti Erisma Adi Natalian Eva wulandari, Eva Fadila, Ega Fatin, Nadilla Febriyanti, Siti Fevinia Ulfada Gilang Satria Al Fathin Hadi Sasana Handayani, Tasyanari Harviyani Azzahra Haryani, Feni Ika Novitasari, Ika Khoirunnisa, Isni Krisna Rizqi Ramadhan Kurniasari, Kenyo Kharisma Kurniawan, Ferdi Rahmat KUSUMANINGTYAS, MEISYA Mabruri, Muhammad Maillina Cahyaningrum Mia Nurmalia Muhamad Fani Muqorobin, Masculine Muhammad Naeni Nangimah Nandini, Amanda Precillia Tiara Nasta’in, Fitria Nibras Anny Khabibah Nilna Syifa Zahro Novia Amanda Nugraheni, Agustina Prativi Nurfagfira, Uslifa Putri, Anhesa Rinta Deidrayanti Putri, Wahyu Ramadhyani, Yesica Ratih Pratiwi RATNA SETYANINGSIH Retno Nurcahyaningsih Riska Aulia Ulfah Risma Indah Islami Rizky Kusuma Rizqia Arinda Shafira Rosiana Khafida Salsabila, Nasywa Saputri, Septia Ragil Saputri, Yunita Shintya Novita Rahmawati, Shintya Novita Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suryanto, Esha Susilo, Ghina Fitri Ariesta Tyasningwuri, Elisabeth Umi Salamah Vina Aprilia Putri Widanti, Eki Melina Widya Ayu Setiani Wulandari Wulandari Yulida Army Nurcahya