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Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta

Accounting Analysis Journal · Vol. 13 No. 3 (2025) · hlm. 208–216

DOI
10.15294/aaj.v13i3.16748
ISSN
2502-6216, 2252-6765
Terbit
2025-05-14
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta. Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded. Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions. Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta</dc:title>
	<dc:creator xml:lang="en">Wulandari, Eva</dc:creator>
	<dc:creator xml:lang="en">Sitoresmi, Mumpuni Wahyudiarti</dc:creator>
	<dc:creator xml:lang="en">Atika, Atika</dc:creator>
	<dc:creator xml:lang="en">Manurung, Herlina</dc:creator>
	<dc:creator xml:lang="en">Sunaningsih, Suci Nasehati</dc:creator>
	<dc:creator xml:lang="en">Arifah, Siti</dc:creator>
	<dc:subject xml:lang="en">Accountability</dc:subject>
	<dc:subject xml:lang="en">Sustainable Development Goals</dc:subject>
	<dc:subject xml:lang="en">Local Government</dc:subject>
	<dc:description xml:lang="en">Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta.
Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded.
Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions.
Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-05-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/aaj/article/view/16748</dc:identifier>
	<dc:identifier>10.15294/aaj.v13i3.16748</dc:identifier>
	<dc:source xml:lang="en">Accounting Analysis Journal; Vol. 13 No. 3 (2024); 208-216</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v13i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/aaj/article/view/16748/4001</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>