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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS)
Khaq, Akhsanul
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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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 Alma`arif, Alma`arif Bahrullah Akbar Effendy, Khasan Indra Indra Iskak, Jamaludin Lukman, Sampara Pramono, Agus Joko Rauf, Muhammad