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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">finance</journal-id><journal-title-group><journal-title xml:lang="ru">Финансы: теория и практика/Finance: Theory and Practice</journal-title><trans-title-group xml:lang="en"><trans-title>Finance: Theory and Practice</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2587-5671</issn><issn pub-type="epub">2587-7089</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2587-5671-2026-30-5-260-272</article-id><article-id custom-type="elpub" pub-id-type="custom">finance-4722</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ФИНАНСОВЫЙ МЕНЕДЖМЕНТ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>FINANCIAL MANAGEMENT</subject></subj-group></article-categories><title-group><article-title>От финансов к правосудию: как региональные системы бухгалтерского учета и информации поддерживают достижение ЦУР подотчетными и инклюзивными учреждениями на всех уровнях?</article-title><trans-title-group xml:lang="en"><trans-title>From Finance to Justice: How Regional Accounting and Information Systems Support SDG Accountable and Inclusive Institutions at All Levels Outcomes?</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-2261-2983</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Дви Хандаяни</surname><given-names>Б. Д.</given-names></name><name name-style="western" xml:lang="en"><surname>Dwi Handayani</surname><given-names>B. D.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Бестари Д. Дви Хандаяни —  PhD, профессор бухгалтерского учета, кафедра бухгалтерского учета, факультет экономики и бизнеса</p><p>Семаранг, Центральная Ява</p></bio><bio xml:lang="en"><p>Bestari D. Dwi Handayani —  PhD, Prof. of Accounting, Department of Accounting, Faculty of Economics and Business</p><p>Semarang, Central Java</p></bio><email xlink:type="simple">bestarihandayani@mail.unnes.ac.id</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-5763-6021</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Приантана</surname><given-names>Р. Д.</given-names></name><name name-style="western" xml:lang="en"><surname>Priantana</surname><given-names>R. D.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Риха Деди Приантана —  преподаватель бухгалтерского учета, кафедра бухгалтерского учета, факультет экономики и бизнеса</p><p>Банда- Ачех, Ачех</p></bio><bio xml:lang="en"><p>Riha Dedi Priantana —  Lecturer in Accounting, Department of Accounting, Faculty of Economics and Business</p><p>Banda Aceh, Aceh</p></bio><email xlink:type="simple">rihadedi@usk.ac.id</email><xref ref-type="aff" rid="aff-2"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-4551-7578</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Хидаях</surname><given-names>Р.</given-names></name><name name-style="western" xml:lang="en"><surname>Hidayah</surname><given-names>R.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Раудхатул Хидайя —  доцент кафедры бухгалтерского учета факультета экономики и бизнеса</p><p>Паданг, Западная Суматра</p></bio><bio xml:lang="en"><p>Raudhatul Hidayah —  Assoc. Prof. of Accounting, Department of Accounting, Faculty of Economics and Business</p><p>Padang, West Sumatra</p></bio><email xlink:type="simple">lovelyraudha@yahoo.com</email><xref ref-type="aff" rid="aff-3"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-8821-4641</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Сурьянто</surname><given-names>Э.</given-names></name><name name-style="western" xml:lang="en"><surname>Suryanto</surname><given-names>E.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Эди Сурьянто —  преподаватель экономического образования, кафедра экономического образования, факультет подготовки учителей и образования</p><p>Банджармасин, Южный Калимантан</p></bio><bio xml:lang="en"><p>Edy Suryanto —  Lecturer in Economics Education, Department of Economics Education, Faculty of Teacher Training and Education</p><p>Banjarmasin, South Kalimantan</p></bio><email xlink:type="simple">edysuryanto@ulm.ac.id</email><xref ref-type="aff" rid="aff-4"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Государственный университет Семаранг</institution><country>Индонезия</country></aff><aff xml:lang="en"><institution>Universitas Negeri Semarang</institution><country>Indonesia</country></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru"><institution>Университет Сайя Куала</institution><country>Индонезия</country></aff><aff xml:lang="en"><institution>Universitas Syiah Kuala</institution><country>Indonesia</country></aff></aff-alternatives><aff-alternatives id="aff-3"><aff xml:lang="ru"><institution>Андаласский университет</institution><country>Индонезия</country></aff><aff xml:lang="en"><institution>Universitas Andalas</institution><country>Indonesia</country></aff></aff-alternatives><aff-alternatives id="aff-4"><aff xml:lang="ru"><institution>Университет Ламбунг Мангкурат</institution><country>Индонезия</country></aff><aff xml:lang="en"><institution>Universitas Lambung Mangkurat</institution><country>Indonesia</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2026</year></pub-date><pub-date pub-type="epub"><day>15</day><month>10</month><year>2026</year></pub-date><volume>30</volume><issue>5</issue><fpage>260</fpage><lpage>272</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Дви Хандаяни Б.Д., Приантана Р.Д., Хидаях Р., Сурьянто Э., 2026</copyright-statement><copyright-year>2026</copyright-year><copyright-holder xml:lang="ru">Дви Хандаяни Б.Д., Приантана Р.Д., Хидаях Р., Сурьянто Э.</copyright-holder><copyright-holder xml:lang="en">Dwi Handayani B.D., Priantana R.D., Hidayah R., Suryanto E.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://financetp.fa.ru/jour/article/view/4722">https://financetp.fa.ru/jour/article/view/4722</self-uri><abstract><p>Индонезия продемонстрировала твердую приверженность достижению целей устойчивого развития (ЦУР) с помощью различных нормативных актов и стратегических инициатив. Цель исследования —  в соответствии с задачей ЦУР «Подотчетные и инклюзивные учреждения на всех уровнях» определить влияние финансовых аспектов, региональных информационных систем, стандартов государственного учета и квалификации персонала на качество финансовых отчетов. Являясь децентрализованным государством-архипелагом, Индонезия поощряет региональную автономию для поддержки справедливого развития и социального обеспечения. Однако постоянные проблемы с коррупцией выявляют пробелы в подотчетности в этой системе. Исследование касалось руководителей финансовых подразделений и казначеев, отвечающих за финансовую отчетность в региональных правительственных организациях в Кебумен Ридженси на Центральной Яве. Из целенаправленной выборки было отобрано 60 респондентов. Данные проанализированы с помощью множественной линейной регрессии с использованием SPSS 26. Результаты показали, что понимание государственных стандартов бухгалтерского учета оказывает наибольшее влияние на качество финансовой отчетности (β = 0,476, p = 0,021), за которым следуют компетенции персонала (β = 0,244, p = 0,007) и региональные финансовые информационные системы (β = 0,214, p = 0,021). Сделан вывод о важнейшей роли технических знаний и потенциала в повышении качества финансовой отчетности, а также о ценности точного и прозрачного финансового управления для обеспечения подотчетного и инклюзивного руководства в рамках ЦУР. Результаты исследования могут быть применены при планировании и управлении деятельностью органов власти Центральной Явы и схожих по уровню развития территорий в области устойчивого развития.</p></abstract><trans-abstract xml:lang="en"><p>Indonesia has shown a strong commitment to achieving SDGs through various regulations and strategic initiatives. This study focuses on the SDG target “Accountable and Inclusive Institutions at All Levels” by examining financial perspectives specifically, the influence of regional financial information systems, understanding of government accounting standards, and human resource competencies on the quality of government financial reports. As a decentralized and archipelagic country, Indonesia promotes regional autonomy to support equitable development and social welfare. However, persistent corruption issues expose accountability gaps within this system. The study focuses on the heads of financial subdivisions and treasurers who are involved in financial reporting across regional government organizations in Kebumen Regency, Central Java. Using purposive sampling, 60 we selected respondents. The data were analyzed using multiple linear regression with SPSS 26. The results show that understanding government accounting standards has the greatest impact on financial report quality (β = 0.476, p = 0.021), followed by human resource competencies (β = 0.244, p = 0.007) and regional financial information systems (β = 0.214, p = 0.021). These findings highlight the critical role of technical knowledge and capacity in improving financial report quality, reinforcing the importance of accurate, transparent financial management for achieving accountable and inclusive governance within the SDGs framework. The results of the study can be applied in the planning and management of the activities of the authorities of Central Java and other similar regions in the field of sustainable development.</p></trans-abstract><kwd-group xml:lang="ru"><kwd> «деревни» в рамках ЦУР</kwd><kwd>понимание государственных стандартов бухгалтерского учета</kwd><kwd>качество финансовой отчетности</kwd><kwd>региональные системы финансовой информации</kwd><kwd>компетенции в области управления персоналом</kwd></kwd-group><kwd-group xml:lang="en"><kwd> “villages” within the SDGs</kwd><kwd>understanding government accounting standards</kwd><kwd>financial report quality</kwd><kwd>regional financial information systems</kwd><kwd>human resource competencies</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Hope K. R. 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