Enhancing food security to support the sustainable development goals through public sector accounting policy reform in Indonesia

^1,2 Department of Accounting, Universitas Negeri Gorontalo, Gorontalo, Indonesia.
³ The Audit Board of Indonesia, Representative Office for Central Sulawesi, Indonesia

^* Corresponding author: yustina@ung.ac.id

Abstract

This study aims to explore the impact of public sector accounting policy reform on the food security budget in Indonesia to support the SDGs. The transformation of accounting policy from cash basis to cash towards accrual and based on PP 71 of 2010 to accrual basis is believed to impact the food security budget. This study processes food security budget data obtained from the APBN 2011-2023 and changes in accounting policies throughout the years. The result of the study using linear regression analysis shows that there is a significant influence between accounting policy transformation and the food security budget. To support the SDGs mission, accounting policy reform is needed because it can affect the food security budget. Accrual basis accounting policy allows financial reports to be presented in a transparent and accountable manner so that it can encourage supervision of the use of the food security budget and planning in the upcoming year more effectively and efficiently.