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All Journal ABM: International Journal of Administration, Business and Management Proceeding of The International Conference on Economics and Business Asian Journal of Applied Business and Management (AJABM)
Andi Kusumawati
Hasanuddin University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Asian Journal of Applied Business and Management (AJABM)

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Public Sector Accounting: A Key to Achieving the Sustainable Development Goals (SDGs) Angela Batara Sapa’; Haliah Haliah; Andi Kusumawati
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12250

Abstract

This study aims to explore the role of public sector accounting in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. Public sector accounting plays a key role in ensuring transparency, accountability, and efficiency in the sustainable management of government finances. This study employs a qualitative method with a literature review approach, examining various research and reports related to the implementation of accrual-based accounting, the Balanced Scorecard (BSC), and sustainable finance. The findings indicate that the implementation of accrual-based Government Accounting Standards (SAP) has improved the quality of local government financial reports, positively impacting public financial governance. Additionally, the use of BSC in performance-based budgeting is deemed capable of supporting the achievement of the SDGs pillars, particularly in the education, health, and economic sectors.
Co-Authors Andi Gunawan Angela Batara Sapa’ Haliah, Haliah Mediaty Rury Novita Sibulo Syamsuddin Syamsuddin