Performance Auditing to Assess the Implementation of the Sustainable Development Goals (SDGs) in Indonesia

Dwi Amalia Sari (), Chris Margules, Han She Lim, Jeffrey A. Sayer, Agni Klintuni Boedhihartono, Colin J. Macgregor, Allan P. Dale and Elizabeth Poon
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Dwi Amalia Sari: Centre for Tropical Environmental and Sustainability Science, College of Science and Engineering, James Cook University, Cairns, QLD 4870, Australia
Chris Margules: Centre for Tropical Environmental and Sustainability Science, College of Science and Engineering, James Cook University, Cairns, QLD 4870, Australia
Han She Lim: Centre for Tropical Environmental and Sustainability Science, College of Science and Engineering, James Cook University, Cairns, QLD 4870, Australia
Jeffrey A. Sayer: Tanah Air Beta, Batu Karu, Tabanan, Bali 82152, Indonesia
Agni Klintuni Boedhihartono: Tanah Air Beta, Batu Karu, Tabanan, Bali 82152, Indonesia
Colin J. Macgregor: Centre for Tropical Environmental and Sustainability Science, College of Science and Engineering, James Cook University, Cairns, QLD 4870, Australia
Allan P. Dale: Centre for Tropical Environmental and Sustainability Science, College of Science and Engineering, James Cook University, Cairns, QLD 4870, Australia
Elizabeth Poon: Centre for Tropical Environmental and Sustainability Science, College of Science and Engineering, James Cook University, Cairns, QLD 4870, Australia

Sustainability, 2022, vol. 14, issue 19, 1-24

Abstract: Regular assessment of progress on the implementation of Sustainable Development Goals (SDGs) is crucial for achieving the goals by 2030 yet such assessments often require extensive resources and data. Here, we describe a method using performance auditing as a novel approach for assessing the implementation of SDGs that would be useful for countries with limited resources and data availability but might also provide an alternative to choosing particular goals and implementing them one at a time, for all countries. We argue that, instead of monitoring all 169 targets and 242 indicators, a country could assess the effectiveness of its governance arrangement as a way of ensuring that progress on implementing SDGs is on track, and hence improve the likelihood of achieving the SDGs by 2030. Indonesia is an archipelagic upper-middle-income country facing challenges in data availability and reliability, which limits accurate assessments of SDG implementation. We applied a standardized performance audit to assess the effectiveness of current governance arrangements for the implementation of SDGs. We used the Gephi 0.9.2 software (Open sourced program by The Gephi Concortium, Compiègne, France) to illustrate the regulatory coordination among public institutions. We found that Indonesia’s governance arrangements are not yet effective. They might be improved if Indonesia: (1) synchronize its SDG regulations; (2) redesigns its governance structure to be more fit for purpose; and (3) involves audit institutions in the SDG governance arrangements. These findings would likely apply to many other countries striving to implement the SDGs.

Keywords: governance; audit; Indonesia; SDGs; trade-offs (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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