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This study aims to analyze the extent to which government incentives and village accountability contribute to village development in Indonesia. The achievement of the Village Development Index (VDI) consists of three dimensions: social resilience, economic resilience, and environmental resilience. These indicators align with the goals of achieving Sustainable Development Goals (SDGs). The research was conducted using village data from Central Sulawesi Province, Indonesia. The data were obtained from 303 villages and sourced from the Central Sulawesi Statistics Agency. The results of the study show that village accountability and government incentives through the village fund have a positive effect on VDI. This finding is consistent with the differences in VDI measurements using both VDI scores and status. After exploring the dimensions based on VDI, this study also found that accountability had an impact on social resilience and economic resilience, while government incentives contributed to social resilience and environmental resilience. However, village assistance does not appear to have made a significant contribution to village development, and it has also been found that village development in Indonesia has not been evenly distributed in terms of topography. This research provides new insights about the relationship between government incentives, village accountability, and the achievement of SDGs in the rural context. It proposes the formation of accountable villages as one of the strategies and indicators for achieving SDGs in the rural areas of Indonesia. [ABSTRACT FROM AUTHOR]

This study aims to analyze the extent of the role of transparency and professional assistance, particularly by the Financial and Development Supervisory Agency (BPKP) in the management of regional finances toward the implementation of follow‐up audit recommendations. Using data from provincial, city, and district governments in Indonesia in 2014–2016 in Indonesia, with a final sample of 1494 observations. The results of the study indicate that the level of transparency can play a role in increasing the level of suitability of the implementation of follow‐up audit recommendations that have been given by external auditors (the Supreme Audit Board/BPK) to the Regional Governments in Indonesia. However, although at the Provincial Government level, a positive influence was found on the existence of BPKP's assistance on the follow‐up of audit recommendations, this did not apply at the district and city level, because it was found that districts and cities that received BPKP assistance had lower audit recommendations compared to districts and cities that do not get BPKP assistance. The results of this study have implications for the strategies and policies (discretion) of Local Government officials in order to improve the suitability of the implementation of follow‐up audit recommendations. Therefore, the Central Government needs to encourage and facilitate increased transparency and implementation of follow‐up audit recommendations to the Regional Government, to optimize the achievement of governance reform goals in Indonesia, especially in order to realize accountability in regional financial management. [ABSTRACT FROM AUTHOR]

This paper contributes to the academic literature on policy-making at the global level by empirically showing the nature and institutional challenges of higher education reforms under NPM principles. The authors explain the key strategies adopted by Indonesia's government and the problems it faced in reforming its higher education system. The overall result was negative. The Indonesian reforms will not bring about meaningful outcomes unless the existing institutions, and the environment in which they operate, are also reformed. This paper offers new insights regarding the nature and impacts of higher education reforms in an emerging economy. The authors explain why positive outcomes from higher education reforms are difficult to achieve in developing economies, without reforming existing institutions such as the human resource systems and laws underpinning the operation of higher education. The paper has important insights for employers, government and university managers and academics in developing countries, including the importance of opening a nation's university sector to international providers. [ABSTRACT FROM AUTHOR]