Published date: Jul 04 2024

Journal Title: KnE Social Sciences

Issue title: The 3rd Jakarta Economic Sustainability International Conference (3rd JESICA)

Pages: 379–398

DOI: 10.18502/kss.v9i20.16541

Fitria E. Maleleaiyankemalelea@gmail.comFaculty of Economics and Business, Tadulako University, Indonesia

Andi Chairil FurqanFaculty of Economics and Business, Tadulako University, Indonesia

Tenripada .Faculty of Economics and Business, Tadulako University, Indonesia

Megawati .Central Sulawesi Province Regional Research and Innovation Agency, Indonesia

One of the Sustainable Development Agenda for 2030 is to end poverty by all means possible. This study aims to analyze the role of the capabilities of the Government Internal Supervisory Apparatus (APIP) in the effectiveness of the Government Internal Control System (SPIP) and the extent of its influence on the achievement of the Sustainable Development Goals (SDGs) in Indonesia. This study uses data from 508 District/City Governments in Indonesia with a final sample of 2005 observations. The results indicate that APIP capabilities have contributed to the effectiveness of SPIP. In addition, it was found that the capabilities of APIP and SPIP play a role in reducing poverty levels in Districts/Cities in Indonesia, thus potentially increasing the achievement of the SDGs. Meanwhile, SPIP in this study did not mediate the effect of APIP capabilities on the achievement of the SDGs. The implications of this study are closely related to transformation efforts to achieve the SDGs, in relation to poverty alleviation in the regions. Therefore, as a strategy for achieving the SDGs and simultaneously reducing poverty rates in the regions, the District/City Governments need to establish supporting policies to ensure the implementation of programs that enhance APIP capabilities and the effectiveness of SPIP administration.

Keywords: APIP, SPIP, SDGs, poverty, local government

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