IMPLEMENTASI MODEL LIMA BOTTOM LINES PELAPORAN: PEMIKIRAN TERINTEGRASI SESUAI PELAPORAN TERINTEGRASI INVESTASI DAERAH UNTUK KOMUNIKASI CAPAIAN KINERJA TPB/SDG ( STUDI PADA FUNGSI DAN PERAN KOORDINASI PELAPORAN DI PROVINSI KALIMANTAN SELATAN)

Abstract

This study examines the role of the five reporting bottom lines in explaining the implementation communication of sustainable development management accountability. The research design used mixed method, with unit analyses 155 respondents as stakeholders in the context of regional investment development management activities. Using path analysis tools, and with informational analysis for the data obtained through semi-structured interviews. The result showed for first structural equation which triple bottom line, governance bottom line and empowerment bottom line has relationship towards implementation integrated reporting <IR>. Then, in the second structural relationship showed the implementation of <IR>, triple bottom line, governance bottom line, and empowerment bottom line has relationship towards sustainable development management accountability. Within the achievement of SDGs within the 4 pillars from the 17 goals of the SDGs. Novelty: There is evidence that the five reporting bottom lines theory with a voluntary initiative with using 5 STAR reporting index also correspond to be applied within regional government organizations. This research is useful for regional government in meeting of the ontemporary reporting systems, to strengthen accountability of regional action plans of regional governments as part of commitment to achieve sustainable development nationally and globally.