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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Medium : Jurnal Ilmiah Fakultas Ilmu Komunikasi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Devotion: Journal of Research and Community Service International Journal of Science and Society (IJSOC)
Lukman, Sampara
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Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences

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Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

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The impact of risk management implementation on the effectiveness of SAI’s internal audit function Pradana, Bernardus Dwita; Akbar, Bahrullah; Lukman, Sampara; Kusworo, Kusworo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1614

Abstract

Internal audits play an important role in monitoring the achievement of organizational objectives.  However, research on the factors influencing the success of internal audits remains limited. This study aims to investigate the effectiveness of BPK’s Itama (The Inspectorate General of the Audit Board of the Republic of Indonesia) functions, hypothesized to be influenced by risk management policy implementation. This study employs quantitative methods; data were collected via surveys and analyzed using structural equation modeling (SEM) to test theory-based hypotheses. Results reveal a significant positive correlation between risk management policy implementation and the effective functioning of Itama. Additionally, the study identifies key factors determining the success of risk management policy implementation: economic, social, and political conditions. Therefore, internal auditors of supreme audit institutions must consider these external factors when implementing risk management policies. This study contributes to understanding internal audit effectiveness by highlighting the impact of external economic, social, and political conditions.
The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau Khaq, Akhsanul; Akbar, Bahrullah; Effendy, Khasan; Lukman, Sampara
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1262

Abstract

This study analyzes the policy implementation of Government Capital Funds (GCF) for the Indonesia Logistics Bureau (Perusahaan Umum Badan Urusan Logistik, Perum BULOG) to support national food security. This study also aims to identify any obstacles and determine the development of an effective policy model for implementing the policy. This study uses qualitative methods, and the primary data was obtained from informants using the snowball technique collected from in-depth interviews. The result of this study is that the implementation of GCF fund utilization could have been more optimal in achieving the set targets due to several obstacles. These obstacles include the incomprehensiveness and inconsistencies in GCF policy planning, the difficulty of undertaking land acquisition and obtaining an environmental license,  GCF funds are much less than the total needs that should be met, and the discontinuation of the RASTRA Program for low-income families and poor food security governance. In addition, developing an implementation model for the effective use of GCF funds requires strengthening the authority of national food security management institutions. This study recommends that the government upgrade the status of Indonesia's Logistics Bureau to become a ministry-level institution. The relationship pattern with the National Food Agency must also be strengthened for better food policy governance.
Co-Authors Angelita, Meigy Bahrullah Akbar dahyar daraba, dahyar Effendy, Khasan Eko Budi Santoso Ismail Nurdin Khaq, Akhsanul Kusworo Kusworo Muchlis Hamdi Nuryadi, Ida Nuryanto Nuryanto Pradana, Bernardus Dwita Sapta, Chaerul Dwi Sidiq, Fathir Fajar Sipayung, Naptalina Sumaryadi, I Nyoman Suri, Supian Tahir, Irwan