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All Journal Jurnal Hukum IUS QUIA IUSTUM Recital Review Jurnal Ilmiah Dunia Hukum Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Contemporary Journal on Business and Accounting Jurnal Keperawatan Soedirman (The Soedirman Journal of Nursing) Jurnal Adijaya Multidisiplin Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal)
Tanjung, Afriansyah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Journal : Contemporary Journal on Business and Accounting

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Indonesia Sovereign Wealth Fund and Accountability State Wealth Management: The Relevance of External Audit by the Office Public Accountant or Constitutional Audit by the State-Audit Board Tanjung, Afriansyah; Thahira, Agniya; Ummah, Maela Khoirul
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.82

Abstract

Purpose – This study explores the accountability framework of Indonesia’s Sovereign Wealth Fund (SWF), known as the Lembaga Pengelola Investasi (LPI) or Indonesia Investment Authority (INA), focusing on the legal and institutional mechanisms that ensure its transparent and professional operation. Design/methodology/approach – The research addresses concerns over the management of public wealth derived from the state budget and other state assets, emphasizing the relevance of dual oversight by the Audit Board of Indonesia (BPK) and Public Accounting Firms (KAP). Using a qualitative, library-based research methodology with conceptual and statute-based approaches, the study draws on legal statutes, academic literature, and international case studies—particularly Norway’s GPFG and Singapore’s Temasek Holdings. Findings – The Findings highlight that dual-audit mechanisms are both constitutionally mandated and functionally complementary: BPK ensures public accountability and legal compliance, while KAP provides internationally credible financial assurance to investors. Originality – The study identifies governance risks drawn from past corruption in State-Owned Enterprises (BUMN) and proposes a dual-audit framework as a safeguard against similar failures. It contributes to the legal and public finance discourse by providing a normative and empirical justification for multi-layered oversight in managing Indonesia’s strategic public investments. Keywords: INA, BPK, Public Accounting Firms, Dual-Audit Mechanism. Paper Type Research Result
Co-Authors Adhianty Nurjanah Aditjondro, Enrico Afghani, Soewardiman Al Agus Samsudin Agusmidah Agusmidah Dianita Sugiyo Dianita Sugiyo, Dianita Dyah Mutiarin Endang Yuswatiningsih Enrico Aditjondro Faudyan Eka Satria Hapsari, Saphira Hanan Helmi, M Indriastuti, Nur Azizah Jauhari Jauhari, Jauhari Khoirul Ummah, Maela Lubsi Tuqo Romadhan, Moh. Maulida, Arum Anggraeni MUHAMMAD RIZAL Noven Tri Wandasari Rachmawati, Riska Putri Riskanita, Dinda Samsudin, Mohammad Agus Satria, Faudyan Eka Shaliha, Fithriatus Sitorus, Holongi Theonia Lampungu Supriyatiningsih, Supriyatiningsih Sutantri Sutantri Thahira, Agniya Ummah, Maela Khoirul Wandasari, Noven Tri Wiwik Handayani