От финансов к правосудию: как региональные системы бухгалтерского учета и информации поддерживают достижение ЦУР подотчетными и инклюзивными учреждениями на всех уровнях?

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.

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