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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Nico Andrianto, Nico
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Economics, Econometrics & Finance Social Sciences

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PENGEMBANGAN KAPASITAS PEMERIKSAAN KINERJA DI BPK DAN ANAO, SEBUAH KAJIAN PERBANDINGAN Andrianto, Nico
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 Juli 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1331.59 KB) | DOI: 10.28986/jtaken.v1i1.21

Abstract

This study compares the performance audit capacity building in the BPK and the one conducted by the Australian National Audit Office (ANAO). To do so might not be equal because of their differences in terms of mandate, scale, and the jurisdiction area of audit, but the effort is intended to study the positive achievement by the ANAO to be applied in the BPK. The criteria used in this comparative study is the model developed based on capacity building guidelines issued by the INTOSAI. Analysis method applied in this study is the literature study, which is enriched by the analysis of the various documents obtained from the official website of both government auditor bodies. The results show that 14 of 15 elements of performance audit capacity bulding has been met by the ANAO, while only one is partially met. Meanwhile, in line with a relatively new level of performance audit development, BPK needs to improve continuously its performance audit capacity to meet the INTOSAI’s capacity building guidelines.ABSTRAKKajian ini membandingkan kondisi pengembangan kapasitas pemeriksaan kinerja di BPK dengan Australian National Audit Office (ANAO). Walaupun membandingkan institusi ANAO dan BPK tidak selalu memberikan gambaran yang setara karena berbedanya mandat, skala, dan luasan yurisdiksi pemeriksaan, namun upaya pembandingan ini dimaksudkan untuk mempelajari hal-hal positif yang telah dicapai oleh ANAO supaya bisa diterapkan di BPK. Kriteria yang digunakan dalam kajian ini adalah model capacity building guidelines yang dikembangkan oleh INTOSAI. Metode kajian yang digunakan adalah studi literatur yang diperkaya dengan hasil analisis berbagai dokumen yang diperoleh dari website resmi kedua lembaga auditor pemerintah tersebut. Hasil kajian menunjukkan bahwa 14 dari 15 unsur pengembangan kapasitas pemeriksaan kinerja telah dipenuhi dan satu unsur belum sepenuhnya dipenuhi oleh ANAO. Sementara itu, sesuai dengan tingkat perkembangan pemeriksaan kinerja yang relatif masih baru, BPK masih perlu secara terus menerus meningkatkan kapasitas pemeriksaan kinerja agar memenuhi standar capacity building guidelines yang dikembangkan oleh INTOSAI 
ANALISIS KEBIJAKAN PUBLIK DALAM PEMERIKSAAN KINERJA Sendjaja, Denny Wahyu; Rismanto, Gregorius Yorrie; Andrianto, Nico
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 Juli 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1551.623 KB) | DOI: 10.28986/jtaken.v1i1.20

Abstract

One of issues in performance audit is what method to be used if auditor wants to gain understanding of policies underlying entity’s activities. This study aims to provide an understanding regarding policy cycle and its development; to describe the relationship between governance system, understanding of public policy and performance audit; and to develop framework and scope of public policy analysis in the performance audit. The study prepared by Tim Litbang BPK using literature study, enriched by discussions with speakers from Vrije Universiteit, as well as field trips to ARK and other government entities inNetherlands. Furthermore, the team developed initial information and analysed i t using ISSAI 3000 perspective. Based on policydevelopment cycle, team has developed a framework for public policy analysis on performance audit. The study concluded that ideal entity’s performance evaluation would be to assess the policy before and after the policy implementation (ex-ante and ex-post). Ideally, performance audit over policy is held by entity other than the policy’s subject itself. BPK meets the criteria. ABSTRAKSalah satu isu dalam pemeriksaan kinerja yang memiliki urgensi tinggi yaitu metode apakah yang dapat digunakan pemeriksa untuk mendapatkan pemahaman atas kebijakan yang melatarbelakangi kegiatan utama entitas. Analisis kebijakan publik dalam pemeriksaan kinerja ini bertujuan untuk memberikan pemahaman khususnya mengenai siklus kebijakan dan pengembangannya; menjelaskan hubungan sistem tata kelola pemerintahan, pemahaman kebijakan publik dan pemeriksaan kinerja; serta mengembangkan kerangka kerja dan menjelaskan cakupan analisis kebijakan publik dalam pemeriksaan kinerja. Kajian ini disusun oleh Tim Litbang BPK dengan menggunakan studi literatur mengenai teori-teori kebijakan publik, diskusi dengan nara sumber dari Vrije Universiteit, serta kunjungan lapangan ke Algemene Rekenkamer (ARK) dan beberapa entitas pemerintah lainnya di Belanda. Selanjutnya, Tim mengembangkan informasi awal tersebut serta menganalisisnya dengan mempertimbangkan perspektif ISSAI 3000 Performance Audit Guidelines. Dengan menggunakan siklus pengembangan kebijakan, Tim telah menyusun kerangka kerja analisis kebijakan publik dalam pemeriksaan kinerja. Hasil kajian menyimpulkan bahwa penilaian kinerja entitas yang ideal adalah dengan mengukur suatu kebijakan pada tahap sebelum dan sesudah pelaksanaan kebijakan (ex-ante dan ex-post). Pemeriksaan atas kinerja suatu kebijakan pada tahap ex-ante dan ex-post (kecuali produk kebijakan itu sendiri) secara ideal dilakukan oleh entitas pengendali yang bukan merupakan subjek kebijakan itu sendiri. BPK sebagai badan pemeriksa eksternal pemerintah memenuhi syarat tersebut.
The evolution of Indonesian SAI maturity: Oversight, insight, and foresight functions of health-themed performance audits Andrianto, Nico; Basuki, J; Karunia, R. Luki; Nurdin, Nurliah
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.v10i2.1691

Abstract

The maturation of Supreme Audit Institutions varied considerably across countries, shaped by numerous factors influencing their development trajectory. This research examines the evolutionary maturation of the health sector performance audits conducted by Badan Pemeriksa Keuangan (BPK), distinguishing itself from previous studies focusing on capability development, implementation process, evaluation of government policy effectiveness, or assessment of BPK’s performance audits. Amid the limited research on Supreme Audit Institutions (SAI) maturity models across various countries, this study aims to address this gap in the existing literature. A mixed-methods approach was employed, analyzing 840 health-related performance audit reports and BPK viewpoints from 2008 to 2023. This analysis was complemented by a comprehensive literature review and triangulated through interviews with auditors and auditees. The findings reveal that BPK’s maturity development was influenced by multiple factors, encompassing the adoption of new public management concepts, efforts to achieve the National Medium-Term Development Plan (RPJMN), the impact of the COVID-19 pandemic, and the integration of Sustainable Development Goals (SDGs). It is recommended that in the future, BPK should prioritize the most recent public issues more. Furthermore, to enhance BPK’s maturity, it is essential to incorporate an insight- and foresight-driven approach with thematic performance audits.
ANALISIS KEBIJAKAN PUBLIK DALAM PEMERIKSAAN KINERJA Sendjaja, Denny Wahyu; Rismanto, Gregorius Yorrie; Andrianto, Nico
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 July 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v1i1.20

Abstract

One of the issues in performance audit is what method to be used if the auditor wants to gain an understanding of policies underlying the entity's activities. This study aims to provide an understanding regarding the policy cycle and its development; to describe the relationship between the governance system, understanding of public policy, and performance audit; and to develop a framework and scope of public policy analysis in the performance audit. The study prepared by Tim Litbang BPK using a literature study, enriched by discussions with speakers from Vrije Universiteit, as well as field trips to ARK and other government entities in The Netherlands. Furthermore, the team developed initial information and analyzed it using ISSAI 3000 perspective. Based on the policy development cycle, the team has developed a framework for public policy analysis on performance audits. The study concluded that the ideal entity's performance evaluation would be to assess the policy before and after the policy implementation (ex-ante and ex-post). Ideally, the performance audit over policy is held by an entity other than the policy's subject itself. BPK meets the criteria. ABSTRAKSalah satu isu dalam pemeriksaan kinerja yang memiliki urgensi tinggi yaitu metode apakah yang dapat digunakan pemeriksa untuk mendapatkan pemahaman atas kebijakan yang melatarbelakangi kegiatan utama entitas. Analisis kebijakan publik dalam pemeriksaan kinerja ini bertujuan untuk memberikan pemahaman khususnya mengenai siklus kebijakan dan pengembangannya; menjelaskan hubungan sistem tata kelola pemerintahan, pemahaman kebijakan publik dan pemeriksaan kinerja; serta mengembangkan kerangka kerja dan menjelaskan cakupan analisis kebijakan publik dalam pemeriksaan kinerja. Kajian ini disusun oleh Tim Litbang BPK dengan menggunakan studi literatur mengenai teori-teori kebijakan publik, diskusi dengan nara sumber dari Vrije Universiteit, serta kunjungan lapangan ke Algemene Rekenkamer (ARK) dan beberapa entitas pemerintah lainnya di Belanda. Selanjutnya, Tim mengembangkan informasi awal tersebut serta menganalisisnya dengan mempertimbangkan perspektif ISSAI 3000 Performance Audit Guidelines. Dengan menggunakan siklus pengembangan kebijakan, Tim telah menyusun kerangka kerja analisis kebijakan publik dalam pemeriksaan kinerja. Hasil kajian menyimpulkan bahwa penilaian kinerja entitas yang ideal adalah dengan mengukur suatu kebijakan pada tahap sebelum dan sesudah pelaksanaan kebijakan (ex-ante dan ex-post). Pemeriksaan atas kinerja suatu kebijakan pada tahap ex-ante dan ex-post (kecuali produk kebijakan itu sendiri) secara ideal dilakukan oleh entitas pengendali yang bukan merupakan subjek kebijakan itu sendiri. BPK sebagai badan pemeriksa eksternal pemerintah memenuhi syarat tersebut.
PENGEMBANGAN KAPASITAS PEMERIKSAAN KINERJA DI BPK DAN ANAO, SEBUAH KAJIAN PERBANDINGAN Andrianto, Nico
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 July 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v1i1.21

Abstract

This study compares the performance audit capacity building in the BPK and the one conducted by the Australian National Audit Office (ANAO). To do so might not be equal because of their differences in terms of mandate, scale, and the jurisdiction area of audit, but the effort is intended to study the positive achievement by the ANAO to be applied in the BPK. The criteria used in this comparative study is the model developed based on capacity building guidelines issued by the INTOSAI. Analysis method applied in this study is the literature study, which is enriched by the analysis of the various documents obtained from the official website of both government auditor bodies. The results show that 14 of 15 elements of performance audit capacity bulding has been met by the ANAO, while only one is partially met. Meanwhile, in line with a relatively new level of performance audit development, BPK needs to improve continuously its performance audit capacity to meet the INTOSAI’s capacity building guidelines.ABSTRAKKajian ini membandingkan kondisi pengembangan kapasitas pemeriksaan kinerja di BPK dengan Australian National Audit Office (ANAO). Walaupun membandingkan institusi ANAO dan BPK tidak selalu memberikan gambaran yang setara karena berbedanya mandat, skala, dan luasan yurisdiksi pemeriksaan, namun upaya pembandingan ini dimaksudkan untuk mempelajari hal-hal positif yang telah dicapai oleh ANAO supaya bisa diterapkan di BPK. Kriteria yang digunakan dalam kajian ini adalah model capacity building guidelines yang dikembangkan oleh INTOSAI. Metode kajian yang digunakan adalah studi literatur yang diperkaya dengan hasil analisis berbagai dokumen yang diperoleh dari website resmi kedua lembaga auditor pemerintah tersebut. Hasil kajian menunjukkan bahwa 14 dari 15 unsur pengembangan kapasitas pemeriksaan kinerja telah dipenuhi dan satu unsur belum sepenuhnya dipenuhi oleh ANAO. Sementara itu, sesuai dengan tingkat perkembangan pemeriksaan kinerja yang relatif masih baru, BPK masih perlu secara terus menerus meningkatkan kapasitas pemeriksaan kinerja agar memenuhi standar capacity building guidelines yang dikembangkan oleh INTOSAI 
Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia Andrianto, Nico; Sudjali, Iwan Purwanto; Karunia, R. Luki
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.v7i1.554

Abstract

Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of the implementation of performance audits since 2011. This study concludes that several key factors have affected the implementation of performance audits at BPK, including the development of audit guidelines, the dynamics of medium-term government planning, the focus of the BPK’s Management, and assistance provided by other supreme audit institutions (SAI). To address new realities and challenges in the future, more sophisticated performance audit methods need to be adopted by BPK, such as big data analytics, the adoption of governance audits, and employing public policy analysis. Without adopting such methods, the institutionalization of ​​effective performance audits might not be achieved in the future.
Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers Karunia, R. Luki; Andrianto, Nico
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.v9i1.1146

Abstract

This research discusses the role of BPK through insight and oversight function to improve the management of the Indonesian Migrant Workers (PMI) program. The study was conducted using a qualitative approach by analyzing the contents of the performance audit report as well as the viewpoint/opinion of BPK regarding Indonesian migrant workers released by BPK from 2010 to 2021. Various performance audits are carried out periodically by BPK by targeting PMI recipient countries with multiple characteristics, which determine different strategies regarding the dynamics of policies in PMI recipient countries. This study concludes that BPK plays a significant role in encouraging the improvement of PMI management through various performance audit recommendations and viewpoints/opinions. These audit recommendations have carried out the insight and oversight functions related to governance and implementation of the PMI program, as well as policies that need to be improved accordingly. Traditionally seen as only conducting financial audits, performance audits conducted by  BPK, primarily through insight and oversight functions, can improve government management related to the Indonesian Migrant Workers program.
Co-Authors Basuki, J Dini Fitriani, Dini Eleonora Agustine Fathurrohman, Fahmy Juniarti, Nita Kartika Hajar Kirana, Kartika Hajar Mentari, Vanessa Zian Muhamad Gina Nugraha Mulyadi, Yudi Nawawi, Muhamad Rovie Novala, Gesti Cita Nurliah Nurdin R Luki Karunia Rahmaputri, Maghfira Dwivani Rismanto, Gregorius Yorrie Rismanto, Gregorius Yorrie Rizkita, Nabila Risty Sendjaja, Denny Wahyu Sendjaja, Denny Wahyu Sudjali, Iwan Purwanto Zaenudinna, Rayna Aulia