Universal Journal of Accounting and Finance Vol. 9(3), pp. 362 - 371
DOI: 10.13189/ujaf.2021.090310
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Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System
Syaiful Hifni *, Akhmad Sayudi , Atma Hayat , A. Kadir , Rano Wijaya
Faculty of Economic and Business, Lambung Mangkurat University, Banjarmasin, Indonesia
ABSTRACT
Purpose: The purpose of this research article is to assess what information should be connected and how its information can be connected based on integrated thinking fit within integrated reporting into information system of regional investment potential (ISRIP) of regional government. To develop insight into how it can be implemented over changes of investment climate due to the top down pressures to fulfill sustainable development goals (SDGs). Design/methodology/approach: we conducted research for regional governments (province/district/city) in Indonesia with investment characteristics of the potential, priorities and opportunities of regional investment units by taking samples for 100 regional investment units. Measurement used nominal scale with chi-square test for goodness of fit to get the measurement of observation frequency (OF) and compared with the expected frequency (EF). Findings: the measurement results showed observed frequency (OF) with a value of 137.97. Afterwards, for expected frequency (EF), with degrees of freedom (6-1) (7-1) and a significance level of 0.05, within the chi- square showed the value of 43.77. Due to OF > EF, this result indicated for being of corresponding between integrated thinking of regional investment within implementation of information system of regional investment potensial (ISRIP). The level of integrated thinking relationships with integrated reporting in the role of 'ISRIP' has a Pearson contingency coefficient of 0.4057, as a moderate relationship. Originality: This research article contributes to the growing debate about the benefits of integrated reporting as a voluntary reporting initiative, and in which another organization have adopted as a mandatory initiative for the mode of reporting up to date; more specifically, in the efforts of regional governments to adopt an integrated thinking that is in line with the role of an integrated reporting system, in communicating of regional investment units. Practical implications: To be as an early adopter of reporting practices towards the implementation of the information system of regional investment potential (ISRIP). We imply that the six capital with strategic communication will enhance performance of ISRIP, through fundamental way and as regional strategic wisdom. To meet the values of accountable organization within regional investment units' management. In line with national alignment in global megatrends with the sustainable development goals (SDGs) accomplishment.
KEYWORDS
Integrated Thinking, Integrated Reporting , Regional Investment, Information System for Regional Investment
Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Syaiful Hifni , Akhmad Sayudi , Atma Hayat , A. Kadir , Rano Wijaya , "Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System," Universal Journal of Accounting and Finance, Vol. 9, No. 3, pp. 362 - 371, 2021. DOI: 10.13189/ujaf.2021.090310.
(b). APA Format:
Syaiful Hifni , Akhmad Sayudi , Atma Hayat , A. Kadir , Rano Wijaya (2021). Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System. Universal Journal of Accounting and Finance, 9(3), 362 - 371. DOI: 10.13189/ujaf.2021.090310.
