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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Ilmiah Manajemen Kesatuan Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Lex Publica
Khaq, Akhsanul
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Shaping Artificial Intelligence Governance and Risk Management in the Public Sector: Regulatory Insights Sulistyantoro, Gandung Troy; Khaq, Akhsanul; Khan, Md Zubair Kasem; Al Amin; Hussain, Abdullah-Al-Monzur
Lex Publica Vol. 11 No. 1 (2024)
Publisher : APPTHI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58829/lp.11.1.2024.261

Abstract

As AI continues to transform public services by enhancing efficiency, transparency, and decision-making, it also brings forth significant challenges related to data privacy and misuse. This research explores the intersection of risk management and AI governance within Indonesia's public administration, by conceptualizing how Indonesia's legal frameworks, regulations, and policies should evolve to accommodate AI technologies responsibly. The research employs a conceptual approach to analyze existing laws, including the Personal Data Protection Act and the Information and Electronic Transactions Law, alongside international best practices. The findings emphasize the need for a clear and cohesive regulatory framework that governs AI usage, with a focus on data privacy, ethical AI use, and transparency. It is concluded that Indonesia must strengthen its data protection laws, address the shortage of AI professionals, and improve infrastructure to ensure the responsible implementation of AI in public administration.
The Influence of Leadership Style on Public Sector Employee Performance Pantih, Suwardhi; Khaq, Akhsanul; Suwarno, Suwarno
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3509

Abstract

The success of public sector organizations in achieving optimal performance is greatly influenced by leadership style and employee work motivation. However, challenges still exist in implementing effective leadership and adequate motivation to improve employee performance in the public sector. This study aims to examine the effect of leadership style on employee performance with work motivation as a mediating variable. A quantitative approach was used to provide an objective and measurable overview of the relationships among variables. Data were collected through a questionnaire using a five-point Likert scale from all employees of Central Sulawesi, involving 172 respondents through a saturated sampling technique. Data analysis was carried out using SmartPLS 3 software with path analysis to test both direct and indirect effects among the variables. The results showed that leadership style significantly influences work motivation, and work motivation significantly affects employee performance. Furthermore, work motivation was found to significantly mediate the relationship between leadership style and employee performance, while the direct effect of leadership style on employee performance was not statistically significant. These findings highlight the crucial role of work motivation as a bridge between leadership and performance improvement in public sector organizations.
The Impact of Budgetary Participation on Task Performance in Government Agencies: How Innovative Behavior Mediates the Relationship Khaq, Akhsanul; Suwarno, Suwarno; Mukherjee, Tanusree Chakravarty; Hui, Ting Qian
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3538

Abstract

Good budget planning enables the government to effectively establish priority scales and avoid overlapping programs between agencies. One crucial element in this process is budget participation, which not only strengthens employees' sense of ownership, responsibility, and commitment to organizational goals but also contributes to the efficiency of program implementation. This study aims to analyze the effect of budget participation and innovative behavior on task performance among civil servants in public sector in Jakarta, Indonesia. The research adopts a quantitative approach using a Likert scale questionnaire (1–7), distributed to 188 civil servants’ respondents selected through a simple random sampling technique. The collected data were analyzed using the Structural Equation Modeling (SEM) method with the help of SmartPLS 3 software. The results indicate that budget participation has a positive and significant effect on both innovative behavior and task performance. Furthermore, innovative behavior was found to mediate the relationship between budget participation and task performance, indicating that an innovative culture enhances the effectiveness of budget implementation in achieving performance targets. This research provides practical contributions in supporting bureaucratic reform and improving the quality of public services.
WHY DOES THE REPORT OF SPECIAL ALLOCATION FUNDS IN LOCAL GOVERNMENT OVERDUE? Arif, Alma; Rauf, Muhammad; Khaq, Akhsanul; Akbar, Bahrullah; Pramono, Agus Joko
Moestopo International Review on Social, Humanities, and Sciences Vol. 5 No. 2 (2025)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v5i2.129

Abstract

This study aims to identify the factors that hinder the reporting process and describe the ideal aspects of reporting the Nonphysical Special Allocation Fund for Women and Children Protection Services in Dumai City. This research uses data from the report on the realization of absorption and realization of the use of Non-physical Special Allocation Funds for Women and Children Protection Services in Dumai City in 2020-2022 and primary data from interviews. The research method uses a constructivist paradigm with an inductive qualitative approach and data analysis using thematic analysis methods. The method of determining the validity of research data uses data source triangulation techniques. Factors caused the report of special allocation funds overdue are poor internal coordination, lack of understanding of the reporting system caused by lack of socialization and ineffective use of communication media, and unsynchronized reporting between agencies and technical implementation units caused by the complexity of the reporting format and the absence of the person in charge of reporting are inhibiting factors in the reporting process. A good coordination process and socialization related to the reporting system are ideal aspects that should be done so that the reporting process becomes better.
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.
The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau Khaq, Akhsanul; Akbar, Bahrullah; Effendy, Khasan; Lukman, Sampara
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.
Co-Authors Al Amin Alma`arif, Alma`arif Bahrullah Akbar Effendy, Khasan Hui, Ting Qian Hussain, Abdullah-Al-Monzur Indra Indra Iskak, Jamaludin Khan, Md Zubair Kasem Lukman, Sampara Mukherjee, Tanusree Chakravarty Pantih, Suwardhi Pramono, Agus Joko Rauf, Muhammad Sulistyantoro, Gandung Troy Suwarno Suwarno