The Role Of Sustainability Accounting In Realizing The Ward's Sustainable Development Goals (SDGs) A Case Study On Utilizing Of Ward Budget Direct Cash Assistance (BLT-DD) In Agam District

Dwila Maresti; Syarifah Zuhra; Afridian Wirahadi Ahmad; Aziza Bila; Wahib Assyahri; Diga Putri Oktaviane; Hamzah Vensuri; Yulia Ningsih

doi:10.98765/apjbet.v3i01.112

Dwila Maresti Universitas Mohammad Natsir Bukittinggi, Bukittinggi, Indonesia
Syarifah Zuhra Universitas Mohammad Natsir Bukittinggi, Bukittinggi, Indonesia
Afridian Wirahadi Ahmad Politeknik Negeri Padang, Padang, Indonesia
Aziza Bila Universitas Mohammad Natsir Bukittinggi, Bukittinggi, Indonesia
Wahib Assyahri Universitas Mohammad Natsir Bukittinggi, Bukittinggi, Indonesia
Diga Putri Oktaviane Universitas Mohammad Natsir Bukittinggi, Bukittinggi, Indonesia
Hamzah Vensuri Universitas Mohammad Natsir Bukittinggi, Bukittinggi, Indonesia
Yulia Ningsih Universitas Mohammad Natsir Bukittinggi, Bukittinggi, Indonesia

DOI: https://doi.org/10.98765/apjbet.v3i01.112

Keywords: Sustainability Accounting, Sustainable Development Goals, Direct Cash Assistance (BLT), Use of Ward Budget, Local Government

Abstract

Abstract

The objective of this research to identify the role of Sustainability Accounting as a basic in decision making on the utilization of ward budget. This case can use to realizing the Sustainability Development Goals of ward . The ward of SDGs is an activity of sustainable development role which included in the utilizing priority of ward budget 2021, one of that program is the Ward Budget Direct Cash Assistance (BLT-DD). This Program in accordance with the law of Ward Ministry, PDTT RI Number. 13 of 2020. This research used mix method. Data was collected using semi-structured exploratory interviews, questionnaires and document analysis involving the DPMN, the Inspectorate and 17 Ward in Agam District. The results of this research was found that Sustainability Accounting has a role in accelerating the achievement of the ward SDGs, especially the ward without poverty and famine. In depth, this research proved that the utilizing of ward budget in Agam district has prioritized some activities related to support national economic recovery activities, national priority programs, and adaptation of new habit of ward. This research has contributed to the academic literature on sustainability accounting in public sector organizations and to the found measurement of policy that can direct to improvements in practice.