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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Akhsanul Khaq
The Audit Board of The Republic of Indonesia
Economics, Econometrics & Finance Social Sciences

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Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection Indra Indra; Jamaludin Iskak; Akhsanul Khaq
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 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.
The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau Akhsanul Khaq; Bahrullah Akbar; Khasan Effendy; Sampara Lukman
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.
OTHER FACTORS THAT AFFECTED THE CORPORATE VALUE (POV: TAX MATTERS) Marota, Rochman; Khaq, Akhsanul
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.9956

Abstract

ABSTRACTThis research study aims to examine and analyze the effect of tax planning, deferred tax burden, and corporate governance mechanisms on firm value through earnings management mediation. The sample was chosen using a purposive sampling method, and 12 textile and garment sub-sector companies were found in 2022. The data is cross-sectional and time series. Data analysis using Path Analysis. The study results show that tax planning and corporate governance affect earnings management, but deferred tax expense has no significant effect. Tax planning, deferred tax expense, and earning management affect firm value, but corporate governance does not. Earnings management does not intervene in the relationship between tax planning and company value; earnings management moderates the relationship between deferred tax expenses and firm value variables; earning management does not moderate the relationship between corporate governance and corporate values. Corporate governance mechanisms could protect the interests of investors. Management and inventors could follow the best lessons and experiences in calculating corporate value.ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan mekanisme tata kelola perusahaan terhadap nilai perusahaan melalui mediasi manajemen laba. Pemilihan sampel dilakukan dengan metode purposive sampling, dan terdapat 12 perusahaan subsektor tekstil dan garmen periode 2022. Data penelitian adalah cross-sectional dan time series. Analisis data menggunakan Analisis Jalur. Hasil penelitian menunjukkan bahwa perencanaan pajak dan tata kelola perusahaan berpengaruh terhadap manajemen laba, namun beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba. Perencanaan pajak, beban pajak tangguhan, dan manajemen laba berpengaruh terhadap nilai perusahaan, namun tata kelola perusahaan tidak. Manajemen laba tidak melakukan intervensi terhadap hubungan antara perencanaan pajak dan nilai perusahaan; manajemen laba memoderasi hubungan antara variabel beban pajak tangguhan dan nilai perusahaan; manajemen laba tidak memoderasi hubungan antara tata kelola perusahaan dan nilai-nilai perusahaan. Mekanisme tata kelola perusahaan dapat melindungi kepentingan investor. Manajemen dan inventor dapat mengambil pelajaran dan pengalaman terbaik dalam menghitung nilai perusahaan.
Co-Authors Bahrullah Akbar Indra Indra Jamaludin Iskak Khasan Effendy Rochman Marota Sampara Lukman