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

Sari, Dwi Amalia, Margules, Chris, Lim, Han She, Sayer, Jeffrey A., Boedhihartono, Agni Klintuni, MacGregor, Colin J., Dale, Allan P., and Poon, Elizabeth (2022) Performance Auditing to Assess the Implementation of the Sustainable Development Goals (SDGs) in Indonesia. Sustainability, 14 (19). 12772.

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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.

Item ID: 76266
Item Type: Article (Research - C1)
ISSN: 2071-1050
Keywords: governance; audit; Indonesia; SDGs; trade-offs
Copyright Information: © 2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (
Date Deposited: 11 Oct 2022 00:31
FoR Codes: 41 ENVIRONMENTAL SCIENCES > 4199 Other environmental sciences > 419999 Other environmental sciences not elsewhere classified @ 50%
38 ECONOMICS > 3899 Other economics > 389999 Other economics not elsewhere classified @ 50%
SEO Codes: 18 ENVIRONMENTAL MANAGEMENT > 1899 Other environmental management > 189999 Other environmental management not elsewhere classified @ 30%
19 ENVIRONMENTAL POLICY, CLIMATE CHANGE AND NATURAL HAZARDS > 1999 Other environmental policy, climate change and natural hazards > 199999 Other environmental policy, climate change and natural hazards not elsewhere classified @ 70%
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