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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Majalah Pembelajaran Geografi JPT : JURNAL PROTEKSI TANAMAN (JOURNAL OF PLANT PROTECTION) Jurnal Ilmiah Dikdaya Bravo's : Jurnal Program Studi Pendidikan Jasmani dan Kesehatan JURNAL EKSBIS Jurnal el-Qanuniy: Jurnal Ilmu-Ilmu Kesyariahan dan Pranata Sosial JPIB : Jurnal Psikologi Islam dan Budaya Jurnal Teknologi Dan Sistem Informasi Bisnis JATI (Jurnal Mahasiswa Teknik Informatika) Community Development Journal: Jurnal Pengabdian Masyarakat Indobiosains Jurnal AbdiMas Nusa Mandiri Jurnal Ilmu Pengetahuan dan Teknologi (IPTEK) SABBHATA YATRA : Jurnal Pariwisata dan Budaya Asian Management and Business Review Jurnal Ilmiah Perlindungan dan Pemberdayaan Sosial (Lindayasos) Jurnal Hasi Penelitian Dan Pengkajian Ilmiah Eksakta - JPPIE Jurnal Sains dan Teknologi Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) International Journal of Multidisciplinary Sciences and Arts DUNIA KEPERAWATAN: JURNAL KEPERAWATAN DAN KESEHATAN Innovative: Journal Of Social Science Research Jurnal Sistem Informasi dan Informatika Journal Economic Management and Business JOURNAL OF Qualitative Health Research & Case Studies Reports Jurnal Penelitian dan Pendidikan Agama Islam Proceedings Series of Educational Studies Environmental Science Journal (esjo) Jurnal Ekonomi Bisnis Digital
Anggraini, Putri
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Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

 1 
ELEMENTS WHICH TRIGGER EMPLOYEE'S INTENTION TO DISCLOSE FRAUD VIA A WHISTLEBLOWING SYSTEM: A CASE STUDY Anggraini, Putri; Putra, Ramadhan Nugraha
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.203

Abstract

Fraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response to the tips given by the employees. A questionnaire and descriptive statistical analysis are used to rank the elements from the most important to the least essential items in a whistleblowing system from the perspective of the employees in BPK. The result shows that BPK's employees consider the whistleblowers' protection as the most critical element in the system; whereas, rewards is the least factor which triggers them to blow the whistle. Those elements, however, are integral parts which complement each other in establishing an effective whistleblowing mechanism.
MANDATORY AUDITOR ROTATION: THE PERCEIVED BENEFITS AND DRAWBACKS (A CASE STUDY IN BPK) Anggraini, Putri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i1.394

Abstract

After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK. This study intends to empirically test the impact of mandatory rotation towards auditors' independence in fact and in appearance. Additionally, the study examines how auditor satisfaction towards the policy affects their perceived benefits and drawbacks of the scheme. Following a statistical assessment of primary data using the independent-samples t-test, findings show that independence in appearance of auditors would be enhanced as a result of mandatory rotation. The rotation policy, however, could not by itself improve auditors’ independence in fact. Consequently, complementary schemes are needed to preserve the independence in fact of auditors. Further, auditors who have a favorable view of mandatory rotation would assume that the mechanism offers more advantages than disadvantages. On the other hand, unhappy employees would perceive that mandatory rotation brings more adverse effects than positive ones. The vast majority of respondents also believe that the rotation mechanism is necessary to be implemented in BPK. Lastly, a number of valuable respondent inputs aimed to improve the rotation scheme are elaborated in this study.
Ergonomic Interventions in the Implementation of Risk-Based Audit to Overcome Dysfunctional Auditor Behavior Anggraini, Putri; Istianah, Iis
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.627

Abstract

It is undeniable that auditors are expected to develop a strong audit plan to produce value-added audit reports. Given the preceding, current practice in auditing shows that many auditors use Risk-Based Audit (RBA) to determine an appropriate audit scope. RBA could effectively guide auditors to define audit scope based on the assessed risk. However, RBA does not consider human factors in performing audits. Consequently, most auditors encounter time budget pressure in meeting tight audit deadlines. Such an issue could adversely affect auditors' productivity and health. On the other hand, ergonomics is a discipline that focuses on human capabilities in completing tasks. The study also guides employees to adapt to the job while improving their well-being and increasing the quality of work results. Therefore, this study aims to intervene the principles of RBA with ergonomics. RBA consists of three stages: risk assessment, response, and reporting. The authors have concluded that ergonomics could intervene in RBA in the risk response step once the risk level is determined in the risk assessment phase by conducting a literature review study. Therefore, the auditors should balance the time budget allocation based on the assessed audit risk (low, moderate, or high). As the entity's risk is high, the audit team should be given an extended time allocation and vice versa. The findings suggest that auditors should develop an appropriate time budget scheme for specific audit procedures based on the assessed risks resulting from RBA implementation.  
Co-Authors ., Faradika ., Renita Astri ahmad kamal, ahmad Aini, Mahsuri Akiriningsih, Titik Amanda, Wilia Zulkifni Ana Susiati, Ana Apriliani, Liza Apriyanto, Bejo Apriyanto, Wahyudi Ardhiyanti, Virdiana Intan Arfatussalamah, Arfatussalamah Az-Zahro, Aisyah Aziza, Wafiq Azizi, Ainun Bunga Aditi Daffa , Wijdan Dalimunthe, Nikmah Darmaesti Dean Amri, Ary DESTRIANA DESTRIANA, DESTRIANA Destriani, Destriani Dewi Novianti Dwi Sartika, Dwi Efa Rodiah Nur Eka Yuliani Enjelica, Celsia Eva Suryani Fachriza, Muhammad Rifqy Faradika, Faradika Faraditha, Sabrina Fardhani, Indra Febrianty, Febrianty Finarsih, Endang Ulfa Handayani, Misari Harahap, Ahmad Taufiq Harahap, Aulia Nurul Annisa Herni, Zulfiana Irawan, Ravika Putri Istianah, Iis Izzati, Normaily Dewi Juliani, Arsi Kurniawan, Heldi Lubis, Muya Syaroh Iwanda Maharani, Aliffa Markhomah, Wiwik Matondang, Sabrina Natasya Maulidia, Eva Merdiaty, Netty Mu'in, Fathul Muji Gunarto Mulya, Dio Prima Mutiara Eka Puspita Nasution, Asrindah Noor Diani Novita, Elma Nurhaliza, Nurhaliza Nurhayati Nurhayati Pangastuti, Era Iswara Panjaitan, Miranda Patria, Armen Pradini, Aufa Ema Prasetyaningtyas, Pingkan Visionari Prasetyo, Andre Pratiwi Octasylva, Annuidya Rosyidta Puspasari, Rita Putra, Ramadhan Nugraha Putri Tunggal Dewi, Citra Putri, Gustiana Rahayu, Jihan Chandra Hesti Rahim, Rani Refia, Farah Audifa Renita Astri Renita Astri Reyhan, Edowardo Rina Rehayati Rizki Thoyyibah, Rahmah Salsabila, Tiara Sari, Dinda Aulia Sari, Intan Utna Septia Wulandari Septian, Bunga Shamara, Devina Sokawati, Nowita Ayu SRI ASTUTIK Sularno Sularno Sularno, Sularno Tamba, Muller Tolubaw, Andrido Umu Da’watul Choiro Utnasari, Intan Victorian, Ahmad Richad Wahid, Abdurahman Wahyuni, Willia Wendi Boy Winarsih Winarsih Yunita Panca Putri, Yunita Yuza, Windy Putri Zarwani, Moch. Zulfahmi . Zulfahmi Zulfahmi Zulkarnain Zulkarnain