... this underexplored context, particularly in local government-owned enterprises which have a crucial role in accelerating SDG achievement. Given the global nature of SDGs, this analysis provides valuable lessons for organisations and regulators in Indonesia and other developing countries to utilise SAR to enhance SDG...

... section outlines the study's limitations and discusses the implications of the research findings for budgetary practice and policymaking in Africa and other developing countries. This article uses the context of African countries, but the findings have lessons for policymakers from developing...

... ; Pollitt and Summa, 1997). Most of the prior studies in University budgeting in the context of decentralization have been conducted in developed countries and have focused on resource recipients. Their findings show that there is a historical struggle between resource recipients and administrators...

... that the findings of this research will make a useful contribution to improving GCM, in Indonesia and possibly other developing countries. An enhanced ability of the Indonesian Government to more accurately project its cash requirement into the future will improve the ability to manage cash effectively and avoid...