MENCAPAI SDG 9 MELALUI PENINGKATAN PENDAPATAN DAERAH DAN AKUNTABILITAS PEMERINTAH DI INDONESIA

This study aims to analyze the influence of Regional Original Revenue (PAD) and
accountability on the achievement of Sustainable Development Goals (SDGs) 9. This study uses
panel data from local governments in Indonesia during the 2018–2021 period, with a total of
2,050 observations. Analysis is carried out on each component of PAD, namely regional tax
revenue, regional levies, the results of segregated regional wealth management, and other
legitimate PAD. Accountability is measured through an audit opinion issued by the Audit
Board (BPK) as a proxy for the quality of public financial governance. The results show that
PAD generally has a positive effect on the achievement of SDG 9, although the effect varies
depending on the type of PAD source. Regional tax revenues, regional levies, and other
legitimate PAD contribute positively to infrastructure development and the industrial sector,
while the results of segregated regional wealth management show inconsistent influences. In
addition, accountability has also been shown to have a significant positive effect on the
achievement of SDG 9, which indicates that transparent and accountable regional financial
management strengthens the effectiveness of development policies. These findings imply that
improving the quality and quantity of PAD needs to be accompanied by strengthening
accountability so that sustainable development goals can be achieved optimally.

Keywords: Local Original Income; Accountability; SDGs; Infrastructure