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All Journal Asian Journal of Applied Business and Management (AJABM)
Angela Batara Sapa’
Hasanuddin University
Decision Sciences, Operations Research & Management

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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 Kusumawati Haliah, Haliah