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Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

 1 
THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS Indra, Indra
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 6 No. 2 (2020): JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i2.469

Abstract

The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value. 
PENGARUH BIAYA AUDIT, TEKNOLOGI INFORMASI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT SELAMA COVID-19 Indra, Indra; Gamayuni, Rindu Rika; Syaipudin, Usep
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i1.527

Abstract

The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality during the work from home (WFH) policy. This study processed questionnaire data from 70 auditors from three representative offices of BPK in provinces under three different categories, namely A, B, and C. The research data was processed using SmartPLS software to analyze data with measurement models and structural models with a 90 percent confidence level. Data processing shows that the effect of audit costs and the use of information technology on audit quality during the COVID-19 pandemic has a feeble and insignificant effect; thus, the hypothesis is not supported. Meanwhile, the competence of auditors has a significant effect on the quality of audit results; ergo, the hypothesis is supported.
Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection Indra, Indra; Iskak, Jamaludin; Khaq, Akhsanul
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.935

Abstract

This study aims to investigate the rise of rampant fraudulent behavior committed by officials of government entities and explore the development of fraud detection performed by the Audit Board of Indonesia (BPK RI) in Indonesia. This study has three objectives. First, it investigates how officials of government entities in Indonesia committed fraud. Second, it aims to discover the role and performance of BPK in preventing fraud. Third, it aims to recognize the development of audit findings as a result of identified fraud and the contribution made by BPK in detecting fraud in government entities. This study was based on the analysis of study literature and other secondary data sources. This study has identified that the primary role and responsibility of BPK is to detect fraud that will cause material adverse impacts on the government's financial statements. Ergo, disregarding fraud will undermine BPK's reputation and lead to distrust in the quality of external audit findings. Based on the study results, the author suggests that auditors should further sharpen the audit process by providing sufficient evidence and executing audit standards accordingly during the audit process to provide better opinions and recommendations for fraud eradication. In addition, the insights drawn from this study can be used to develop other research instruments (e.g., questionnaires or interviews) to disclose empirical evidence on fraud detection in government entities throughout Indonesia.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Abd. Azis, Moh. Nisyar Sy. Abdul Mughni Afifah, Kuni Afrina, Nyak Yusfa Agus Nugroho, Agus Agus Priyono Agus Umar Hamdani Agussabti Agussabti Agustina, Adinda Agustinawati, Dwi Ahmad Rosyid Akbardiansyah, Akbardiansyah Aksal Hidayat Al Aziz, Abdul Al Rasyidin Alexius Ulan Bani Alfiyanti, Dwi Ali, Ramsah Ali, Zulkarnain Muhammad AMALIA, TIARA Ambiyar, Ambiyar Amna Emda Anak Agung Istri Sri Wiadnyani Andi Bungawati, Andi Andi Rosman N Andrilolo, Andrilolo Andy Arya Maulana Wijaya Anita Priantina Annisa Agelina, Annisa Annissya, Widia Primi Aprillia, Ade Yeni Ardhina, Aried Ardiansyah, La Ode Ariani Trisna Murti, Ariani Trisna Arifin, Dadang Arip Rahman Arsad, Arsad Aryasanti, Agnes Asia Arifin asih, yekti purwo Athaya, Putri Aufa, Aufa Aulia Puspa Ayu Aulia Rahman Auliansyah, Auliansyah Avedta, Sherrindra Azzahro, Siti Fatimah Bayu Taufiq Possumah, Bayu Taufiq Bernadus Gunawan Sudarsono Bravo, Bram Budiono, Rachmat Chaliluddin, Makwiyah A. Darfiti, Refit Gustaroska Darmawan Darmawan Dayat Dayat, Dayat Depari, Genesis Sembiring Dewi Kusuma Wardani Dewi, Trihoni Nalesti Dewi, Yasdiafiani Dhanny Cahyadi, Dhanny Diah Supatmiwati Didit Haryadi Dumar, Bergita Efendi, Raimon Efin Shu Elly Susanti Elvi Juliansyah Jamari Endang Silaningsih Ernawati Ernawati Erni Yuningsih Ervien Ervien, Ervien Erwin Purwanto Faizi, Besse Nur FAJAR SETIAWAN Fajar, Setiawan Falihin, Dalilul Faliqul Isbah Farida Arianti Fatimah, Tri Firdausi, Wildan Firmansyah Firmansyah Firnanda, Teguh Fissilmi, Annisa Fitri Wijayanti Fitriya, Fitriya Gaffar, Emmilya Umma Aziza Gagal Rencana, Feri Susilo Gamayuni, Rindu Rika Gatut Ari Wardani Grace Gata, Grace Gustaman, Firman Gusti Vonna, Adinda Habiba, Syahrir Hadidtyo Wisnu Wardani Halimursyadah Halimursyadah Hamdan Hamdan Hamidi Hamidi Handepi, Nogi Harda Armayanto Hasmina Tari Mokui Hasni, Mutiara Hilda Hastuti Hudiarto Hudiarto, Hudiarto Hunowu, Sri Yulian Hussin, Mohd Fauzi bin Abu Ichsan Setiawan Idacahyati, Keni Ihsan, Fahrun Ilahi, Vitratul Imaduddin, Imaduddin Indra Indra Indrawan, Mohamad Gita Insani, Risna Nurul Insani, Sri Ayu Intan Indriani , Gustania Iqram, Muh. Iskak, Jamaludin Isnaini, Nadia Jati, Sri Nugroho Jauharlina Jauharlina Julyanti, Ai Rian Jumardi Budiman Kada, Marselino Sambo Kamal, Kamal Kamarubayana, Legowo Kamaruzzaman, Suraiya Karimah, Diva Azka Khairun Nisa Khaq, Akhsanul Khoe Yao Tung Kur’ani, Nur Kurniaty, Dwi Kurniawan D, Erno Kurniawan, Pebri Kusdiarto, Djati La Taena, La Lilis, Tuslinah Lis Suryadi, Lis Lucy Warsindah Luqyan Tamanni, Luqyan Lusi Nurdianti, Lusi Maria Ulfa Maria Ulfah Martono Martono Maryadi Maryadi Maryadi Masyitha Wahid Maula, Rizka Meti Kusmiati, Meti Mia Sari, Mia MUFTI MUFTI, MUFTI Muh. Darwis Muhammad Akram Muhammad Ilham Muhammad Rusdi Muhammad Thahir Muhammad Yusuf Ibrahim Muhammdar, Muhammadar Muis, Nurmuliayanti Mujiburrahmad Mujiburrahmad Mukhram, Muhammad Muliati Muliati, Muliati Murdani, Agus Murdia, Agus Miranda Murni Murni Murti Suyoto, Indah Dewi Mustarum Musaruddin Mutia Alif Cahyani Nadrun, Nadrun Najmi Najmi, Najmi Nanda Muhammad Razi Naniwarsih, Andi Nashr Akbar, Nashr Nasrun, Muhammad Syaifuddin Nasution, Nurwinda Aulia Nawawi Nawawi Nazarudin Nelly Shofia Netania Emilisa Nizwardi Jalinus Novianti, Asri Dwi Novita Anggraeni Nur Afni Nur Fadli Nur Rahayuningsih, Nur Nur, Nahya Nuralamsah Zulkarnaim Nuriman, Nurfitriavi Nurmalasari, Novianti Nurul Akmal, Intan NURUL HIDAYAH Nurul Inayah Nurunnasikin, Nurunnasikin Nurwati Nurwati Oki Maulana Oktasya, Khairina Mutia Oman Sukmana Oslan Jumadi Pamuncak, Mohammad Bintang Parman, Imelda Aulia Prajaputra, Vicky Pramono, Sigid Eko Pratiwi, Asty Eka Putri, Isra Mulia Putri, Nabila Putri, Tiara Resta Rabiatul Adawiyah Rachmad, Dedy Rafiqa, Syarifa Rahmah, Aziza Rajab, Vira Ardianti Ramadan Ramadan Ramadhan Sitepu, Yuda Mulia Ramadhaniaty, Mutia Ratih Agustin Wulandari Rian Adrian Riski, Cantika D. Risno, Risno Rizaldi, Agung Rizki, Akang Abdika Robin Robin, Robin Rosul, Mekar Bunga Allamanda Saddam, Mohd Amiruddin Sahputra, Roza Samsinar Samsinar Sarinah Basri K Sartika , Sartika Sartika Sartika Sartika, Sartika Satifa, Siti Annisa Satria, Akbar Dimas Setiawan, Kurnia Sinaga, Sopian Siti Rahma Sawalia Nabila Sobari, M. Abdul Azis Sofyan Sofyan Suci, Syahra Deviena Khien Sufriadi, Elly Sukendi, Agis Maulana Sukiman Sukiman Sulasti, Sulasti - Sulindrina, Andra Sumarno . Suntoro, Adib Fattah SUSENO, JOKO Sutarman Sutarman Sutrisna, Saleh Suyanti Kasimin Suyatna, Riki Gana Syahputra Nasution, Kurnia Syaiful Bachri Syaifullah Muhammad Syaipudin, Usep Syamsidah, Syamsidah Syamsurrijal Syarifah Balkis, Syarifah Syukri Iska, Syukri Tarmizi , Erwandi Taufieq, Nur Anny S. Thaha, Sarma Theresa Dwi Kurnia Tirkaamiana, Muhammad Taufan Triyani, Anggi Udin Rinaldi Usman Usman Usman, Auliah Wa Ode Rahmadania Wahyudi , Wahyudi Waskito Waskito, Waskito Wedi, Surya Wibisono, Chabulullah Wibowo, Daniel Budi Wibowo, Herry Widyaningsih, Atria Tiffany Wiharto, Yudi Winda Trisna Wulandari, Winda Trisna Wirman, Wirman Wisandra, Ade Yadi Aditya, Prawira Yanti, Arifatul Yesi Aprianti Yuana yuana, Yuana Yudi Santoso, Yudi Yulia, Yulfa Zaerofi, Afif Zahirah, Zahirah zainuddin Abdussamad Zainuddin, Zainuddin Zikri, Irfan ZUHRONI, ZUHRONI Zulfadli, Muhammad Zulwanis, Zulwanis