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All Journal Jurnal Reviu Akuntansi dan Keuangan Signifikan : Jurnal Ilmu Ekonomi Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi dan Perpajakan Riset Akuntansi dan Keuangan Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Trisakti JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Dyah Setyaningrum
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia,
Economics, Econometrics & Finance Environmental Science

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Evaluating Governance, Risk, and Control in APIP Capability: A Case of Regency X Inspectorate Ainun Putri; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p08

Abstract

The 2023–2024 APIP Capability Assessment showed that the Inspectorate of Regency X achieved Level 3, indicating progress in GRC assurance components. However, BPKP’s evaluation of SPIP maturity, representing GRC assurance, revealed a decline. This study investigates this inconsistency by evaluating the implementation of governance, risk, and control (GRC) in the Inspectorate of Regency X based on BPKP Regulation No. 8 of 2021. A qualitative method was applied through document review and interviews, analyzed using content and thematic analysis. The findings show that GRC implementation is not fully aligned with regulatory stages, with eight stages achieved and eight partially fulfilled. Four major themes emerged: the role of BPKP, understanding among regional apparatus organizations, risk registers, and working instruments. The study concludes that while APIP capability shows improvement, it is not yet fully reflected in GRC implementation, emphasizing the need for stronger integration between assurance and governance mechanisms. Keywords : GRC; APIP Capability; Evaluation
The Impact of The Quality of Local Government Financial Report on The Re-Election of Incumbents with Financial Expertise as a Moderating Variabel Yenni Afriani; Dyah Setyaningrum
Jurnal Akuntansi dan Perpajakan Vol. 12 No. 1 (2026): Maret 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v12i1.16780

Abstract

Regional Government Financial Report (LKPD) is an important media for communicating regional government performance during a certain period. Incumbent regional heads often use the information contained in the LKPD to provide a positive image of their success in managing regional finance to the community. This research also tests the role of the financial expertise variable as a mine moderation that can strengthen the financial quality of the LKPD on the incumbent's re-election. In Addition, this research uses the financial expertise variable as a moderator which can strengthen the relationship between LKPD quality and the incumbent's re-election. We use Ordinary Least Square (OLS) regression to estimate the influence effect between variables. The results of this study did not influence variables. First, there is no effect quality of the LKPD on the incumbent's re-election. Second, the financial expertise variable is not proven to strengthen the influence of LKPD quality on the incumbent's re-election. Meanwhile, financial expertise is not proven to directly influence the incumbent's re-election. This finding has practical implications, where society needs to be more careful in assessing the success of incumbents. Keywords: Local Government Financial Statements; Re-election; Incumbent; Financial Expertise.
Risk Identification and Management of State-Owned Assets: A Case Study of the ABC Office Debura Nila Anggraini; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p07

Abstract

The management of State-Owned Assets (SOA) at the ABC Office has consistently been identified as an issue in the audit findings of the Supreme Audit Agency (BPK) from 2021 to 2023. This persistent concern necessitates an analysis to determine whether the risk identification processes for SOA management at the ABC Office align with the standards outlined in PMK Number 222 of 2021 and KMK Number 105 of 2022. This study employs a qualitative case study methodology. The research findings were derived from a content analysis of secondary data and validated through semi-structured interviews with eight informants employed at the ABC Office. These combined methods ensured the reliability and depth of the results. The study's findings reveal that the risk identification process for managing State-Owned Assets does not fully comply with the relevant regulations. A significant issue lies in the tendency to prioritize risk events based on the focus and directives of the unit leader overseeing the risk owner. Consequently, several critical risks related to SOA management remain unidentified. To address these shortcomings, it is essential for the ABC Office to enhance the involvement of the risk management unit. By providing greater support to the SOA management unit (the risk owner), the risk management unit can facilitate the selection of appropriate risk identification techniques. This approach would enable the identification of key risks that hinder effective SOA management, thereby improving compliance and operational effectiveness.
Beyond Aggregate Environmental Performance: A Multidimensional Analysis of Environmental Quality Across Indonesian Local Governments Dyah Setyaningrum; Nanda Ayu Wijayanti
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 13 No. 1 (2026): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/gn9jzk76

Abstract

Purpose: To examine environmental quality performance among Indonesian local governments during 2021–2024 and assess differences across environmental dimensions, fiscal capacity groups, and government types. Methodology: The study uses secondary data from the Environmental Quality Index (IKLH) and its components (IKA, IKU, IKL, and IKAL). Performance trends were analyzed and mean-difference tests were conducted across local government groups. Findings: Environmental quality improved gradually over the study period, although progress varied across dimensions. Air quality showed the highest performance, while water quality remained the weakest despite experiencing the largest improvement. Higher-fiscal-capacity governments achieved significantly better environmental outcomes overall, except in air quality, where lower-fiscal-capacity governments performed better. Regencies generally outperformed cities, particularly in air quality. Implication: The findings highlight the importance of fiscal capacity in environmental management and the need for context-specific policies to support sustainable development across different local government settings. Originality: This study provides recent empirical evidence on multidimensional environmental quality disparities among Indonesian local governments by simultaneously comparing performance across environmental dimensions, fiscal capacity levels, and government types during 2021–2024.
Co-Authors Ainun Putri Aria Farah Mita Christan RA Setyobudi Cris Kuntadi Debura Nila Anggraini Debura Nila Anggraini Dini Rosdini Dita Rakhmadina Dwi Prihatni Amrih Rahayuningtyas Harnovinsah Harnovinsah Hesti Setianingsih Hidayah Asfaro Saragih Hurian Kamela Irfan Hidayatullah Irfan Jeremi Jamaliah Said Khairunnisa Nanda Ayu Wijayanti Ni Luh Putu Ayu Priscilla Wirantika Putri Octarina Yuhani Rafrini Amyulianthy Ruhaini Muda Sembiring, Hiasinta Florentina Siti Nur Azizah Salsabila Wahyu Kartika Wijayanti Yenni Afriani Yuhani, Octarina