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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi EKSPANSI AFEBI Accounting Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Journal of Dedicators Community JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Equity (JRAMB) Jurnal Riset Akuntansi Mercu Buana JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmu Pemerintahan Widya Praja Bilancia : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Balance Vocation Accounting Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Pembangunan : Media Hasil Penelitian dan Kajian Pembangunan Daerah Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Aktiva : Riset Akutansi dan Keuangan Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Akuntansiku Jurnalku IPSAR (International Public Sector Accounting Review) Accounting Analysis Journal FAIR PLAY Equity Indonesian Journal of Accounting and Governance
Puji Wibowo
Politeknik Keuangan Negara STAN
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Performance of Local Government Determinants in Indonesia: The Moderating Role of Government Internal Control System Chaerani, Eva Yunadia; Wibowo, Puji
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10282

Abstract

The purpose of this research is to examine the impact of the level of corruption, the level of independence, and audit findings on local government achievement, by considering the maturity of the government internal control system (SPIP) as a moderating variable.  This research uses a quantitative approach with ordinal logistic regression analysis techniques. The total research sample consists of 33 Indonesian provinces in the period 2018-2022. The results showed that the level of independence had a positive impact and audit findings had a negative impact on the performance of sub-national governments, while the level of corruption had no effect on local government performance. In addition, SPIP maturity does not moderate the association between the explanatory variables and the explained variable. This study suggests that the central government needs to fulfill periodic SPIP maturity assessments by local governments and conduct evaluations of the SPIP maturity assessment. Local governments are also advised to strengthen the role of the inspectorate and be more optimal in reviewing sources of revenue. Keywords: Local Government Performance; Level of Corruption; Level of Independence; Audit Findings; SPIP maturity.
PROFESI AKUNTAN PEMERINTAH DI ‘ZAMAN NOW’: MASIHKAH MENARIK? Isamah, Tezza Abdu; Wibowo, Puji
Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/pxvm1g13

Abstract

Student perceptions towards accountant profession have been extensively discussed in manyliteratures. Along with an increase of central government financial reporting’s (LKPP) quality inIndonesia, bureaucratic sectors, on the other hand, are suffering from the lack of accountants. Thisresearch aims to investigate how regular students and civil servant students in Polytechnic of StateFinance STAN (PKN STAN) perceive the government accountant profession. By using conveniencesampling method, we found 208 respondents who answered our questionnaire adequately. This studysuggests both groups agree that government accountants are still needed to support national budgetaccountability. Regular students are relatively motivated to be government accountants than officerstudents. Unexperienced students are better-off in knowledge about government accountants, whilecivil servant students have stronger motivation to permanently work in government sector than regularstudents. Staff placement policy in Line Ministries/Agencies to accommodate PKN STAN graduatesbecomes an interesting policy implication in upcoming years.
Alignment of non-tax state revenue regulations with sustainable development goals in Indonesia Firmansyah, Amrie; Wibowo, Puji
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1976

Abstract

Non-Tax Revenue (PNBP) is a key component of Indonesia's public financial system, supporting government operations and development financing beyond taxation. In line with Indonesia's commitment to the 2030 Sustainable Development Goals (SDGs), this study examines whether the regulatory framework governing PNBP is aligned with the principles of sustainable development. Using a policy content analysis, the study analyzes the normative alignment between PNBP regulations and the SDGs agenda. The research applies a regulatory content analysis approach grounded in public accountability theory. The data consist of laws, government regulations, and ministerial regulations that govern the management of PNBP. The SDGs are used as a normative analytical framework, with a particular focus on SDG 16 (Peace, Justice, and Strong Institutions) and SDG 17 (Partnerships for the Goals), which are most relevant to state revenue governance. The findings indicate that Indonesia's PNBP regulations are normatively aligned with the principles of the SDGs, particularly in terms of institutional strengthening, legal certainty, accountability, and fiscal policy coherence. Nevertheless, this alignment is largely implicit, as sustainable development values are embedded in institutional arrangements and governance norms rather than explicitly stated in regulatory texts. This suggests that PNBP contributes to sustainable development primarily through its governance framework rather than through the direct achievement of sector-specific development targets. The study contributes to the literature on public sector accounting and fiscal policy by providing a normative mapping of the relationship between PNBP regulations and the SDGs, and by offering a conceptual basis for enhancing policy coherence in non-tax state revenue within a sustainable development framework.
Implementing non-tax state revenue in Indonesia: Governance challenges under SDGS Firmansyah, Amrie; Wibowo, Puji
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1977

Abstract

Non-Tax State Revenue (PNBP) is a key instrument for development financing and public financial management in Indonesia. Despite significant regulatory strengthening in recent years, audit evidence suggests that challenges in PNBP implementation persist as structural and recurring issues. This study analyzes the implementation of PNBP policies during the 2020–2024 period using the Semester Audit Summary Reports (Ikhtisar Hasil Pemeriksaan Semester-IHPS) issued by the Audit Board of Indonesia as the primary data source. The study applies qualitative content analysis to audit findings and recommendations related to PNBP management. The analysis focuses on governance issues that repeatedly emerge across audit periods, utilizing the Sustainable Development Goals (SDGs) as an interpretive framework to assess the relevance of these findings to institutional strengthening and domestic resource mobilization. The results identify persistent implementation challenges, including low compliance with revenue collection and remittance obligations, weaknesses in internal control systems, repeated audit recommendations due to inadequate follow-up, and fragmented PNBP management across ministries and agencies. These findings suggest that the primary obstacles to effective PNBP implementation are not rooted in regulatory deficiencies, but rather in inconsistent and weak policy implementation at the institutional level. From an SDGs perspective, the implementation challenges of PNBP are closely associated with the agenda of strengthening effective, accountable, and transparent public institutions, as well as improving domestic resource mobilization for development financing. Accordingly, the contribution of PNBP to sustainable development is better understood through improvements in governance quality and fiscal accountability, rather than solely through quantitative increases in non-tax revenue.
Integrasi PSPK 1-2 dengan RPJMN 2025-2029: Analisis kebijakan pelaporan keberlanjutan di Indonesia Firmansyah, Amrie; Wibowo, Puji
Jurnalku Vol 5 No 4 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i4.1981

Abstract

Penelitian ini menelaah integrasi Pernyataan Standar Pelaporan Keberlanjutan (PSPK) 1 dan 2 dengan arah kebijakan pembangunan nasional sebagaimana tertuang dalam Rencana Pembangunan Jangka Menengah Nasional (RPJMN) 2025-2029 serta Agenda Sustainable Development Goals (SDGs) 2030. Kajian ini menggunakan pendekatan analisis isi (content analysis) terhadap tujuh dokumen utama, yaitu IFRS S1-S2, PSPK 1-2, RPJMN 2025-2029, UN Sustainable Development Cooperation Framework (UNSDCF) 2021-2025, Roadmap Keuangan Berkelanjutan Otoritas Jasa Keuangan, serta laporan OECD (2023) mengenai Policy Coherence for Sustainable Development. Hasil penelitian menunjukkan bahwa PSPK 1-2 telah mengadopsi prinsip utama pelaporan keberlanjutan global, yaitu value creation, resilience, dan risk management, yang selaras dengan prioritas pembangunan nasional, termasuk pengembangan ekonomi hijau, penguatan ketahanan iklim, dan peningkatan tata kelola pembangunan berbasis data. Ketiga prinsip tersebut membentuk kerangka integrasi antara pelaporan korporasi dan kebijakan publik, di mana pelaporan keberlanjutan tidak hanya berfungsi sebagai instrumen akuntabilitas entitas, tetapi juga sebagai sumber informasi pendukung bagi perumusan kebijakan berbasis bukti (evidence-based policy). Penelitian ini menegaskan bahwa pelaporan keberlanjutan tidak semata-mata merupakan kewajiban kepatuhan regulasi, melainkan bagian dari mekanisme tata kelola yang mendukung transparansi dan akuntabilitas pembangunan. Secara praktis, penelitian ini merekomendasikan penguatan koordinasi antara Ikatan Akuntan Indonesia (IAI) dan Otoritas Jasa Keuangan (OJK) dalam memastikan kualitas dan keterbandingan pelaporan keberlanjutan berbasis PSPK 1-2, sehingga informasi yang terkandung dalam laporan keuangan dan laporan keberlanjutan entitas dapat dimanfaatkan oleh pembuat kebijakan sebagai bahan pendukung pemantauan pembangunan dan evaluasi pencapaian SDGs.
Pergeseran paradigma pelaporan keberlanjutan di Indonesia menuju pengungkapan keberlanjutan berbasis keuangan Firmansyah, Amrie; Wibowo, Puji
Akuntansiku Vol 4 No 4 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i4.1983

Abstract

Penelitian ini bertujuan untuk menganalisis evolusi kebijakan pelaporan keberlanjutan di Indonesia dalam konteks pergeseran dari pelaporan sukarela menuju pengungkapan keberlanjutan berbasis keuangan. Penelitian ini menggunakan pendekatan scoping review kebijakan dengan menelaah dokumen regulasi, peta jalan, dan standar pelaporan yang diterbitkan oleh Otoritas Jasa Keuangan (OJK) dan Ikatan Akuntan Indonesia (IAI), serta mengkaji keterkaitannya dengan IFRS Sustainability Disclosure Standards yang dikembangkan oleh International Sustainability Standards Board (ISSB). Hasil analisis menunjukkan bahwa perkembangan kebijakan pelaporan keberlanjutan di Indonesia berlangsung melalui tiga fase utama. Fase inisiasi ditandai dengan penerapan POJK 51/2017 yang berfungsi sebagai instrumen peningkatan kesadaran dan pengungkapan keberlanjutan berbasis pendekatan comply or explain. Fase transisi berlangsung melalui Roadmap Keuangan Berkelanjutan Tahap II (2021-2025) yang menekankan penguatan ekosistem, koordinasi lintas lembaga, dan peningkatan kapasitas kelembagaan. Fase harmonisasi global diwujudkan melalui Peta Jalan Standar Pengungkapan Keberlanjutan (SPK) serta penerbitan PSPK 1 dan PSPK 2 yang mengadopsi IFRS S1 dan IFRS S2 sebagai dasar pengungkapan keberlanjutan nasional yang terintegrasi dengan pelaporan keuangan. Temuan penelitian menunjukkan bahwa perubahan paradigma pelaporan keberlanjutan di Indonesia merupakan hasil interaksi antara tekanan regulatif, dinamika normatif profesi akuntan, dan tuntutan harmonisasi global. Penerapan PSPK 1 dan PSPK 2 menandai penguatan akuntabilitas pelaporan keberlanjutan melalui penekanan pada relevansi finansial dan keterkaitan informasi keuangan dan nonkeuangan. Penelitian ini berkontribusi pada literatur kebijakan akuntansi keberlanjutan dengan memperjelas lintasan institusional pelaporan keberlanjutan di Indonesia serta memberikan implikasi kebijakan bagi penguatan koordinasi regulator dan kesiapan profesi dalam mendukung implementasi standar keberlanjutan nasional.
Akuntansi keberlanjutan sebagai bidang profesi baru: Reposisi peran dan kebutuhan kompetensi akuntan Firmansyah, Amrie; Wibowo, Puji
Journal of Law, Administration, and Social Science Vol 5 No 5 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i5.1894

Abstract

Perkembangan standar pelaporan keberlanjutan global, khususnya IFRS S1 dan IFRS S2, telah mengubah secara mendasar peran profesi akuntan dari penyusun laporan keuangan menjadi penjamin kredibilitas informasi non-keuangan, Informasi dimaksud mencakup dimensi ekonomi, sosial, dan lingkungan. Kajian ini bertujuan menganalisis bagaimana transformasi standar pelaporan keberlanjutan lintas negara tersebut turut mendorong reposisi profesi akuntan di Indonesia dan kompetensi baru yang dibutuhkan untuk mendukung penerapan Standar Pengungkapan Keberlanjutan (SPK) yang diterbitkan oleh Ikatan Akuntan Indonesia (IAI). Penelitian ini menggunakan pendekatan scoping review terhadap literatur akademik, kebijakan nasional, dan dokumen profesi periode 2020-2025. Hasil penelitian menunjukkan bahwa profesi akuntan sedang bertransformasi menuju peran strategis sebagai sustainability assurer yang menuntut kemampuan ESG, analisis risiko iklim, dan assurance atas laporan keberlanjutan. Di tingkat nasional, adopsi SPK 1 dan 2 memperkuat legitimasi profesi dalam mendukung tata kelola ekonomi hijau. Secara akademik, penelitian ini memperkaya teori legitimasi dengan menjelaskan hubungan antara adopsi standar global dan pembentukan peran baru akuntan di negara berkembang. Secara praktis, hasil penelitian ini memberikan rekomendasi bagi IAI, regulator, dan perguruan tinggi untuk memperkuat kurikulum dan sertifikasi berbasis keberlanjutan guna memastikan kesiapan kompetensi akuntan menghadapi tuntutan global yang semakin kompleks dan berorientasi pada keberlanjutan.
Mapping issues and solutions in the management of non-tax state revenue in Indonesia Firmansyah, Amrie; Wibowo, Puji
Journal of Law, Administration, and Social Science Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v6i1.2003

Abstract

Non-Tax State Revenue (PNBP) is a significant source of state income that plays a crucial role in supporting state financial management. However, the Financial Audit Agency (BPK) audit report indicates that PNBP management continues to face recurring and systemic problems. This research aims to identify the primary issues of PNBP in Indonesia and to explore alternative solutions discussed in the academic literature through a scoping review. This research combines the findings of the BPK Semester Examination Results Summary (IHPS) for the 2020-2024 period as a basis for problem identification with relevant academic literature as an alternative source of solutions. Literature searches were carried out via Google Scholar using the Publish or Perish application for publications for the 2021-2025 period. Of the 81 articles identified at the initial stage, those with a strong connection and substantive relevance were synthesized in the analysis of research results. The research results identified seven main groups of PNBP problems, namely non-compliance with collection and deposits, weaknesses in determining and applying rates and legal basis, direct use of PNBP, management of receivables and billing, system and data limitations and digitalization, capacity of human resources and management organizations, as well as weak supervision and internal control. A synthesis of the literature reveals that the solutions proposed in previous research often remain partial and fail to fully address the integrated and recurring nature of PNBP problems. This research makes a significant contribution by systematically mapping PNBP problems and solutions based on state audit findings and academic literature, and by highlighting the importance of a comprehensive governance approach to enhancing PNBP management in Indonesia.
Co-Authors Ahmad Khizazi Alfansa, Rayhan Alrahim, Abul A’la Amrie Firmansyah Andi Eka Iftitah Angelia, Lisa Ayu Harisa Basyir , Muhammad Faiz Chaerani, Eva Yunadia Devy Anugrah Heni Diana Pujianty Diazani, Azkalina Elkagiani, Virginasari Wini Evada Dewata Dewata Hapsari, Diah Oktavia Hari Sugiyanto, Hari Heri Syafardi I Gusti Bagus Semarajata Ika Sartika Indrawati, Iin Isamah, Tezza Abdu Joko Aprianto Joko Aprianto kodirin, kodirin Krisnandono, Diananto Kusumajati , Trisha Aisyah Lukman Nur Hakim, Muhammad Mabrur, Azas Martika Khoirun Nisa Mochamad Gatot Awaludin Mufti, Aulia Irfan Muhadi Prabowo Muhammad Aripradana Wibawa Muhammad Ichlasul Amal Muhammad Iqbal Alal Maula Muhammad Kharis Sanjaya Mustafa, Doni Naela Varikha Nisfi Nova Karina Nurhidayat Nurhidayat Nurul Mahmudah, Nurul Okky Dwi Berliantonnis Oktaviani Pekiningrum Qadri, Resi Ariyasa Rahmawati, Ai Rayhan Alfansa Salia Nur Fatah Sasongko, Handaru Edit Semarajata , I Gusti Bagus Sitorus, Laurenza Subardianta, Ari Untung Suhendra, Maman Sururi Sururi, Sururi Tezza Abdu Isamah Trisha Aisyah Kusumajati Virginasari Wini Elkagiani Wahyu Ira Cornellya Wibawa , Muhammad Aripradana Yoopi Abimanyu Yvonne Augustine Zayyan Velda Send