PERAN APARAT PENGAWASAN INTERNAL PEMERINTAH (APIP) DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) DALAM PENCAPAIAN TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGs) DI INDONESIA

One of the Sustainable Development Agenda for 2030 is to end poverty by all meanspossible. This study aims to analyze the role of the capabilities of the Government Internal Supervisory Apparatus (APIP) in the effectiveness of the Government InternalControl System (SPIP) and the extent of its influence on the achievement of the Sustainable Development Goals (SDGs) in Indonesia. This study uses data from 508District/City Governments in Indonesia with a final sample of 2005 observations. The results indicate that APIP capabilities have contributed to the effectiveness of SPIP. In addition, it was found that the capabilities of APIP and SPIP play a role in reducing poverty levels in Districts/Cities in Indonesia, thus potentially increasing the achievement of the SDGs. Meanwhile, SPIP in this study did not
mediate the effect of APIP capabilities on the achievement of the SDGs. The implications of this study are closely related to transformation efforts to achieve the SDGs, in relation to poverty alleviation in the regions. Therefore, as a strategy for achieving the SDGs and simultaneously reducing poverty rates in the regions, the District/City Governments need to establish supporting policies to ensure the implementation of programs that enhance APIP capabilities and the effectiveness of SPIP administration.