GOOD GOVERNANCE IS NOT ENOUGH: SUSTAINABILITY GOVERNMENT GOVERNANCE AS THE FOUNDATION OF SUSTAINABILITY REPORTING FOR ACHIEVING THE SDGS

Indra Basir (Universitas Sulawesi Barat)
Nur Fitriani (Universitas Sulawesi Barat)
Muhammad Ihsan Ansari (Universitas Sulawesi Barat)

Jurnal Akuntansi STIE Muhammadiyah Palopo
Vol 12, No 2 (2026)

ABSTRAKKrisis iklim, degradasi lingkungan, ketimpangan sosial, dan ketidakpastian ekonomi menuntut tata kelola pemerintahan yang melampaui good governance menuju keberlanjutan. Meskipun Tujuan Pembangunan Berkelanjutan (SDGs) telah diadopsi sebagai agenda nasional, implementasinya di tingkat daerah masih terbatas dan pelaporan keberlanjutan (Sustainability Reporting/SR) sektor publik belum banyak dikaji, khususnya pada pemerintah daerah. Penelitian ini bertujuan mengeksplorasi peran SR dalam membangun kerangka Sustainability Government Governance (SGG) sebagai instrumen percepatan pencapaian SDGs.Penelitian menggunakan desain explanatory sequential mixed method. Pada fase pertama, kuesioner terstruktur dengan pertanyaan tertutup berskala ordinal dan multirespons disebarkan kepada 178 responden 143 pegawai pemerintah daerah, 14 akademisi, 9 anggota legislatif, dan 12 perwakilan NGO yang dipilih secara purposive di tiga kabupaten di Sulawesi Barat. Fase kedua berupa wawancara mendalam dengan enam informan kunci. Data kuantitatif dianalisis secara deskriptif; data kualitatif dianalisis tematik dengan bantuan NVivo, dan integrasi kedua fase disajikan melalui joint display. Hasil penelitian menunjukkan empat temuan utama: kesadaran pembangunan berkelanjutan di daerah masih bersifat semu (pseudo-awareness); tata kelola tidak cukup berhenti pada good governance tetapi harus bertransformasi menjadi sustainability governance; tata kelola merupakan instrumen kunci yang menentukan kredibilitas pelaporan keberlanjutan; dan praktik SR yang fragmentaris perlu diarahkan menuju substansi melalui model integratif SGG–SR yang mentransformasikan lima prinsip good governance. Implikasi penelitian ini adalah perlunya pedoman nasional SR, penguatan kapasitas aparatur, penyediaan anggaran khusus, serta integrasi SR dalam dokumen perencanaan jangka panjang. Penelitian ini berkontribusi pada pengembangan tata kelola pemerintahan berkelanjutan yang substantif untuk mendukung visi Indonesia Emas 2045.Kata kunci: Tata Kelola Pemerintahan Berkelanjutan; Laporan Keberlanjutan; Tujuan Pembangunan Berkelanjutan; Pemerintah Daerah; Akuntansi.ABSTRACTThe climate crisis, environmental degradation, social inequality, and economic uncertainty demand government governance that moves beyond good governance toward sustainability. Although the Sustainable Development Goals (SDGs) have been adopted as a national agenda, their implementation at the local government level remains limited, and public sector sustainability reporting (SR) particularly by local governments is still underexamined. This study explores the role of SR in developing a Sustainability Government Governance (SGG) framework as an instrument to accelerate SDG achievement. An explanatory sequential mixed-methods design was employed. In the first phase, a structured questionnaire with closed-ended ordinal and multiple-response items was administered to 178 purposively selected respondents 143 local government officials, 14 academics, 9 legislators, and 12 NGO representatives across three districts in West Sulawesi. In the second phase, in-depth interviews were conducted with six key informants. Quantitative data were analyzed descriptively; qualitative data were analyzed thematically with NVivo, and the two strands were integrated through a joint display. The findings reveal four interrelated results: awareness of sustainable development at the local level remains a form of pseudo-awareness; governance cannot be confined to good governance but must transform into sustainability governance; governance is the key instrument determining the credibility of sustainability reporting; and fragmented SR practices need to be directed toward substance through an integrative SGG–SR model that transforms the five principles of good governance. The study highlights the need for national SR guidelines, capacity-building for public officials, dedicated financial resources, and the integration of SR into long-term regional planning. This research contributes to advancing substantive sustainable governance to support Indonesia’s Vision 2045.Keywords: Sustainability Government Governance; Sustainability Reporting; Sustainable Development Goals; Local Government; Accounting