SDGS Accountability and Risk Analytics (SARA): Model Dashboard Digital Berbasis Machine Learning Untuk Penguatan Akuntabilitas Pembiayaan Tujuan Pembangunan Berkelanjutan
DOI:
https://doi.org/10.30595/ratio.v6i2.30094Keywords:
SDGs, pembiayaan pembangunan, akuntabilitas publik, machine learning, pengawasan berbasis risikoAbstract
Pendanaan Tujuan Pembangunan Berkelanjutan (SDGs) menghadapi tantangan akuntabilitas yang semakin kompleks seiring dengan meningkatnya pengeluaran publik dan keterbatasan sistem pemantauan pasca-realisasi. Situasi ini menciptakan risiko inefisiensi dan penyimpangan anggaran yang dapat menghambat pencapaian tujuan pembangunan. Studi ini bertujuan untuk merancang model dashboard SARA (SDGs Accountability and Risk Analytics) sebagai instrumen pendukung untuk memperkuat akuntabilitas dalam pendanaan pembangunan. Studi ini menggunakan pendekatan konseptual dan analisis kebijakan, dengan memanfaatkan data realisasi anggaran dan pengeluaran sebagai dasar untuk penilaian risiko dan deteksi anomali berbasis machine learning. Dashboard SARA menyajikan alur kerja pemantauan berbasis risiko melalui sistem peringatan dini dan dukungan pengambilan keputusan bagi pejabat pengawas dan pembuat kebijakan. Model yang diusulkan memposisikan machine learning sebagai alat analisis yang berpotensi mendukung pergeseran pengawasan dari pendekatan reaktif menuju preventif, dengan tetap menjaga peran kelembagaan dalam pengambilan keputusan. Model ini diharapkan dapat meningkatkan efektivitas pengawasan, memperkuat kepercayaan publik, dan mendukung tata kelola pendanaan tujuan pembangunan berkelanjutan yang lebih akuntabel.
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