The Role Of Sai In Strengthening National Institutions Towards Sdgs Realization: Case Study Of Bpk

Abstract

Sustainable Development Goals (SDGs) 2030 aims to build a sustainable future through equalization and improvement of countries’ qualities, particularly the least developing countries. Due to a lack of law enforcement, institutions in developing countries are prone to fraud and misappropriation of funds which results in hampered progress and decreasing trust from investors. Thus strengthening institutions are essential to ensure the success rate of SDGs implementation as well to fulfill Goal 16: Peace, Justice, and Strong Institutions, particularly Target 16.4, Target 16.5, and Target 16.6. This paper’s objectives are to describe and analyze the role of Badan Pemeriksa Keuangan in strengthening national institutions towards the realization of SDGs. This paper uses secondary data from BPK’s reports and other related information, such as SAIs from Philippine and Thailand, Extractive Industries Transparency Initiative (EITI), Corruption Perception Index (CPI), and Public Expenditure and Financial Accountability (PEFA) used as basic criteria to assess the implementation of the targets. The result of this paper shows that from Indonesia's experience, we found many homework to be done within the attainment of Goal 16, especially Target 16.4, Target 16.5, and Target 16.6. In order to attain those targets, BPK has done financial audit and investigative audit, regarding extractive sectors, corruption, and public performance management, and also has planned to strategically conduct their audit, including the thematic audit in the performance audit. As for realizing this strategic plan, it is recommended to strengthen the synergy within working units and other organizations such as parliament, government, and other stakeholders.