Uji Plagiasi : Integrated Reporting, Sustainable Development Goals and the Role of Regional Information System

Abstract

Purpose: The purpose of this research article into assess what information should be connected and how its information can be connected based on integrated thinking fit within integrated reporting <IR> into formation system of regional investment potential (ISRIP) regional government. To develop insight into how it can 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 I 00 iional investment units. Measurement used nominal le with chi-square test for goodness of fit to get the asurement of observation frequency (OF) and compared with the expected frequency (EF). Findings: the measurement results showed observed frequency (OF) q.h a value of 137.97. Afterwards, for expected frequency tF). 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 porting <IR> in the role of "ISRIP" has a Pearson contingency coefficient of 0.4057, as a moderate ationship. Originality: This research article contributes to the growing debate about the benefits of integrated

reporting as a voluntary reporting initiative, and in which @other organization have adopted <IR> as a mandatory tiative for the mode of reporting up to date; more (ecifically, in the efforts of regional governments to adopt an integrated thinking that is in line with the role of an egrated reporting system, in communicating of regional investment units. Practical implications: To be as an early adopter of <IR> reporting practices towards the plementation of the information system of regional investment potential (ISRIP). We imply that the six capital R> with strategic communication will enhance (rformance of ISRIP, through fundamental way and as regional strategic wisdom. To meet the values of (countable organization within regional investment units' management. In line with national alignment in global megatrends with the sustainable development goals (SDGs) accomplishment.