Enhancing SDG 9 Through Public Financial Management: The Role of Accountability and Transparency in Indonesia

Abstract

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.