Meningkatkan SDG 9 Melalui Pengelolaan Keuangan Publik: Peran Akuntabilitas Dan Transparansi Di Indonesia

This study aims to analyze the influence accountability and transparency in government financial
reports related to achieving Sustainable Development Goal 9 in Indonesia. Industrial
development, innovation, and digital infrastructure are crucial aspects in supporting sustainable
development, therefore, quality government financial governance is essential to ensure effective
and targeted budget utilization. This study chose a quantitative approach utilizing panel data
from local governments in Indonesia for the 2022–2024 period. Data were obtained by the Central
Statistics Agency (BPS), Financial Audit Agency (BPK), and official local government websites.
Data analysis was carried out using panel data regression using the Random Effects Model
approach and robust standard error. The results show that accountability and transparency in
government financial reports produce a positive and significant impact on achievement of
Sustainable Development Goal 9 in Indonesia. High quality accountability and transparency can
support digital infrastructure development, expand public internet access, and increase the
effectiveness of national development. This study demonstrates that good governance plays core
function to trigger sustainable development in Indonesia.