From Finance to Justice: How Regional Accounting and Information Systems Support SDG Accountable and Inclusive Institutions at All Levels Outcomes?

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.

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