The Role of APIP and Capital Expenditures in Achieving SDGs 9 in Indonesia

Abstract

In line with the government's performance priorities which are currently focused on accelerating and continuing infrastructure development. This research aims to explore the achievement of SDG 9 sustainable development goals. One of the important factors in supporting economic growth and improving community welfare. Focusing on building strong infrastructure, supporting inclusive and sustainable industrialization, as well as innovation, on the capabilities of the Government Internal Monitoring Apparatus (APIP) and budget control for the achievement of SDGs in Indonesia. This research uses quantitative methods with data from local governments in Indonesia from 34 provinces, 98 cities, and 416 districts during 2018 - 2021 with a total of 548 local governments with a final sample of 1,680 observations. The results of this research show that APIP and capital expenditure have contributed to achieving the SDGs. However, when moderated APIP weakens the influence of capital expenditure in achieving SDG 9. The implication of this research is the need for regional governments to ensure that capital expenditure funds are allocated strategically to achieve SDGs 9, which includes industry, innovation, and infrastructure. It is hoped that further research can expand the scope of research by analyzing the impact of the role of APIP and capital expenditure on achieving other SDGs pillars.