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All Journal JURNAL HUKUM Wardah Jurnal Manajemen Pelayanan Publik ARISTO Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL EDUCATION AND DEVELOPMENT Journal of Humanities and Social Studies Pena Justisia: Media Komunikasi dan Kajian Hukum TRANSFORMASI: Jurnal Manajemen Pemerintahan PERSPEKTIF International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Hukum Lex Generalis AKSELERASI: Jurnal Ilmiah Nasional GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Visioner: Jurnal Pemerintahan Daerah di Indonesia International Journal of Science and Society (IJSOC) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Social Science Lex Publica Eduvest - Journal of Universal Studies Research Horizon Influence: International Journal of Science Review Jurnal Multidisiplin Indonesia
Bahrullah Akbar
Institut Pemerintahan Dalam Negeri (IPDN), Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Transportation Veterinary Other

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The impact of risk management implementation on the effectiveness of SAI’s internal audit function Pradana, Bernardus Dwita; Akbar, Bahrullah; Lukman, Sampara; Kusworo, Kusworo
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.v10i2.1614

Abstract

Internal audits play an important role in monitoring the achievement of organizational objectives.  However, research on the factors influencing the success of internal audits remains limited. This study aims to investigate the effectiveness of BPK’s Itama (The Inspectorate General of the Audit Board of the Republic of Indonesia) functions, hypothesized to be influenced by risk management policy implementation. This study employs quantitative methods; data were collected via surveys and analyzed using structural equation modeling (SEM) to test theory-based hypotheses. Results reveal a significant positive correlation between risk management policy implementation and the effective functioning of Itama. Additionally, the study identifies key factors determining the success of risk management policy implementation: economic, social, and political conditions. Therefore, internal auditors of supreme audit institutions must consider these external factors when implementing risk management policies. This study contributes to understanding internal audit effectiveness by highlighting the impact of external economic, social, and political conditions.
Legal Implications of the Articles of Association in Foundation Governance Putra, Tria Sasangka; Akbar, Bahrullah
Jurnal Hukum Vol 40, No 2 (2024): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jh.40.2.278-290

Abstract

Foundations play a significant role in supporting social missions, and understanding their legal obligations, as stated in the Articles of Association, is essential to ensuring their sustainability. This research examines the legal framework governing foundations in Indonesia, specifically focusing on Law Number 28 of 2004, which outlines the requirements for foundation establishment and operation. The study uses a qualitative, normative juridical approach to analyze the legal implications of mismanagement in foundation operations that deviate from the Articles of Association. The research highlights how non-compliance with these guidelines—especially the Articles of Association—along with the failure to submit financial reports and adhere to governance standards, can lead to serious legal and socio-economic consequences. The findings emphasize that mismanagement can damage a foundation’s credibility, cause internal conflicts, and result in legal claims from stakeholders. The study also explores the importance of effective government oversight, particularly by the Ministry of Law, in ensuring foundations comply with legal regulations. To address violations, the research suggests several approaches, including internal resolutions, legal reporting, and stronger supervision. Its further advocates for increased legal awareness and training for foundation managers to prevent violations and safeguard the foundation's integrity.
PEMANFAATAN SISTEM INFORMASI KERUGIAN NEGARA/DAERAH DALAM PENYELESAIAN KERUGIAN NEGARA PADA AUDITORAT KEUANGAN NEGARA VI BPK RI (Studi Kasus Satuan Kerja di Lingkungan Kemendikbudristek) Makhi, Anang Hajarul; Akbar, Bahrullah; Karno, Karno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12961

Abstract

State / Regional Loss Information System used in the management of monitoring the settlement of state / Regional losses or SIKAD, starting from the stage of determining monitoring procedures, managing documentation and follow-up status on the results of monitoring the settlement of state/Regional losses, to the implementation of monitoring the settlement of state/regional losses. In the utilization of SIKAD, there are still obstacles that occur and have not been able to optimally increase the settlement of state losses. This research uses descriptive qualitative research methods, which will describe and analyze the utilization of SIKAD with data collection techniques through interviews, observation, and documentation, at AKN VI BPK RI. The purpose of the study was to determine utilization, analyze inhibiting factors and efforts to resolve inhibiting factors, in the utilization of SIKAD so as to increase the number of settlements of state losses. The results of the research on the Utilization of the State / Regional Loss Information System in the settlement of state losses at AKN VI BPK RI using the theory of basic models and basic activities in information systems by George M. Marakas and O'Brien are quite useful in helping to carry out the process of monitoring and management up to the process of resolving cases of state losses. However, in the implementation of SIKAD utilization, there are still obstacles in human resources, data completeness, internet networks, data resource input, data processing, information product output, and system work control. Efforts that can be made by AKN VI BPK RI, namely, conducting socialization, reconciling data between SIKAD and SIPTL, coordinating data completeness, increasing bandwidth resources for Virtual Private Network (VPN) access, adjusting output results, making technical guidelines, guidelines, or procedures, and improving and adding features that are still lacking.
Analysis of Legal Instruments and Policy Implementation for Improving Regional Asset Management in Riau Province Syafutra, Roby; Akbar, Bahrullah; Suprajogo, Tjahjo; Wangsih, Wangsih
Jurnal Hukum Vol 41, No 2 (2025): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jh.41.2.296-320

Abstract

This study aims to comprehensively identify the main problems in the implementation of regional asset management in Riau Province, investigate their root causes, and propose policy strategies to align practice with applicable legal provisions. To pursue these aims, this research utilizes an empirical legal approach combined with a descriptive qualitative method. The empirical legal approach allows the researchers to observe and interpret how laws and regulations, particularly Government Regulation Number 27 of 2014, Minister of Home Affairs Regulation Number 47 of 2021, and related regulations, are implemented in practice. The study was conducted in three stages: first, analyzing the BMD management cycle; second, identifying key issues through Pareto analysis; and third, employing SWOT analysis to assess internal and external factors affecting implementation. The main data were collected from observation, document review, and in-depth interviews with heads of regional apparatus organizations. The results show persistent problems at all stages of asset management, from planning, administration, utilization, and supervision, due to weak legal compliance, poor IT infrastructure, incomplete ownership documents, and a shortage of human resources and training. To address these issues, strengthening regulations, optimizing information systems, and developing policy strategies are recommended to enable more effective, efficient, and accountable Regional Asset management in Riau Province.
Empirical Study of The Effect of Career Development on Auditor Performance in Public Sector in Indonesia Friska, Renny; Pramono, Agus Joko; Susanto, Hendra; Akbar, Bahrullah; Suwarno, Suwarno
Research Horizon Vol. 3 No. 3 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.3.2023.107

Abstract

One way to obtain competitive human resources is by making employees aware of their potential according to their skills. To make employees aware of their potential, one program that companies can implement is a planned and continuous career development program. The purpose of this study is to determine the influence of career development on auditor performance. The research was conducted using a quantitative approach. A total of 250 respondents of auditors were collected for this study from auditors working at public sector organizations in Indonesia. The sampling technique used was random sampling, and the data analysis technique employed was Structural Equation Modeling (SEM). The results of this study show that career development has a positive effect on motivation, affective commitment, perceived organizational support, and performance. Furthermore, motivation, affective commitment, and perceived organizational support are able to mediate the influence of career development on auditor performance.
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.
Impact Analysis of the Influence of Institutional Capacity and the Use of Performance-Based Budgeting on Original Regional Revenue Receipts in the Tanggerang Regency Area Firzada, Ashrof F.; Akbar, Bahrullah; Ilham, Muh.; Kawuryan, Megandaru W.
PERSPEKTIF Vol. 13 No. 2 (2024): PERSPEKTIF April
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v13i2.11452

Abstract

This study aims to analyze the impact of institutional capacity and the use of performance-based budgeting on local revenue (PAD) in the Tangerang Regency area. This research uses a quantitative descriptive analysis method using secondary data obtained from various trusted sources. This research identifies institutional capacity, which includes aspects of human resources, institutional systems, and managerial capacity, and analyzes the implementation of performance-based budgeting to increase PAD revenues. The results of the analysis show that strong institutional capacity significantly contributes to increasing PAD revenues. Apart from that, the use of performance-based budgeting has also been proven to have a positive impact on PAD revenues. The implication of this research is the importance of increasing institutional capacity and implementing performance-based budgeting effectively as a strategy to increase PAD revenues in Tangerang Regency. This study makes an important contribution in the context of regional financial development and public financial management, as well as providing a basis for more effective policymaking in increasing regional income.
Strategi Optimalisasi Pendapatan Pajak Daerah Untuk Meningkatkan Kemandirian Keuangan (Analisis di Kota Pekanbaru) Kurniawan, Alek; Akbar, Bahrullah; Sinurat, Marja; Meltarini, Meltarini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1825

Abstract

This research aims to analyze the contribution of local taxes to Local Own Source Revenue (PAD) and to identify the level of fiscal independence of the region in Pekanbaru City. The research method used is secondary data analysis from the realization data of local taxes and PAD from 2018 to 2022 obtained from the Pekanbaru City Revenue Agency. The data is then analyzed using descriptive statistical techniques to identify trends in the contribution of local taxes to PAD and the level of fiscal independence of the region during this period. The analysis results show that the contribution of local taxes to PAD in Pekanbaru City ranges from 80% to 93% during this period, with an increasing trend every year. However, fiscal independence of the region is still in the category of "Towards Fiscal Independence," with PAD contributions ranging from 25% to 33% of the total Regional Revenue in the Regional Budget. The study concludes that although local taxes have become the main backbone for PAD in Pekanbaru, fiscal independence of the region needs to be strengthened with measures such as re-registering taxpayers and improving the efficiency of local tax management.
Implementasi Kebijakan Program Strategis Nasional pada PT. Waskita Karya Febriansah, Yefri; Akbar, Bahrullah; Suwanda, Dadang
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.750

Abstract

This research examines the implementation of PT's National Strategic Program. Waskita Karya specializes in the construction of the Depok-Antasari toll road. The purpose of this research is to find out and analyze how PT. Waskita Karya as the implementing agency for the construction of the Depok-Antasari toll road implements the policy, knows and analyzes the supporting and inhibiting factors for implementing the policy, as well as the efforts made to overcome the factors inhibiting implementation. This research was designed using 4 indicator dimensions, namely: communication, resources, disposition and bureaucratic structure. The method used is qualitative-descriptive which produces descriptive data in the form of speech or writing and behavior that can be observed from people or subjects. The techniques used to collect data are: observation, interviews, documents and audio-visual material by testing the validity of the data through the triangulation method based on sources, methods and theories. The informants in this research are: Secretary to the Minister of State-Owned Enterprises, Independent Commissioner of PT. Waskita Karya, Operational Director of PT. Waskita Karya, as well as Nur Afni and Novis Radhyan as community users of the Depok-Antasari toll road. Based on the results of this research, it can be concluded that the obstacle to implementing the National Strategic Program policy in the construction of the Depok-Antasari toll road is land acquisition, which apart from consuming a lot of budget, also wastes time. The problem of land acquisition specifically occurs because there is a lot of overlapping land ownership in the community, so they have to wait for a court decision to determine who actually owns the land rights. Researchers suggest that time space needs to be given to the Land Registration Agency (BPN) to disseminate information to the public about land ownership simultaneously so as not to waste time in implementing policies.
AUDIT KEUANGAN DAN KESEJAHTERAAN RAKYAT STUDI PADA KABUPATEN BADUNG, TABANAN DAN KOTA DENPASAR TAHUN 2013 Akbar, Bahrullah; Djazuli, Achmad
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.v1i1.9

Abstract

Based on Article 23 UUD 1945, state finance management is addressed for the prosperity of people. Economic and non-economic welfare are two elements that form the prosperity of the people. This study aimed to see the relationship between a financial audit and the welfare of the people in the Regencies of Badung, Tabanan, and the City of Denpasar. This study uses descriptive methodology to describe the relationship between the financial audit with the people's welfare through comparative techniques and scatter plots. The study result shows that economic welfare indicators in Bali are generally better than the national average. In addition, this study proved empirically that there is no strong relationship between financial audit particularly with people's welfare. ABSTRAKBerdasarkan pasal 23 UUD 1945, pengelolaan keuangan negara ditujukan untuk sebesarbesarnya kemakmuran rakyat. Kesejahteraan ekonomi dan kesejahteraan non ekonomi merupakan dua elemen yang membentuk kemakmuran rakyat. Kajian ini ditujukan untuk menghubungkan antara audit keuangan dan kesejahteraan rakyat di Kabupaten Badung, Tabanan dan Kota Denpasar Provinsi Bali. Metodologi deskriptif untuk menggambarkan hubungan antara audit keuangan dengan kesejahteraan rakyat melalui teknik komparasi dan scatter plot digunakan dalam kajian ini. Hasil kajian menunjukkan bahwa indikator kesejahteran ekonomi di Bali secara umum lebih tinggi dari rata-rata nasional. Selain itu dalam kajian ini dibuktikan bahwa secara empiris belum ada hubungan yang kuat antara audit keuangan khususnya dengan kesejahteraan rakyat.
Co-Authors A. Junaidi Auly A. Junaidi Auly Abdi, Syahrial Achmad Djazuli Achmad Djazuli, Achmad Achmad, Mansyur Agus Joko Pramono Agustina, Frida Ahmad Alfa Hero Arfianto Ahmad Averus Akhsanul Khaq Alma’arif, Alma’arif Andi Fitri Rahmadany Andi Masrich Anindita Primastuti Ardiantoro, Juri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aris Djaenuri Asep Sumaryana Baharudin Tahir Beni Ruslandi Beni Ruslandi Bogie Setia Perwira Nusa Cahyo Ariawan Dahyar Daraba Dairul Dairul . Dairul Dairul Dedy Purbolaksito Deti Mulyati Deti Mulyati Dhanuskodi Rengasamy Didik Suhardi Didik Suhardi Effendy, Khasan Ella Lesmanawati Wargadinata Faria Ruhana Febriansah, Yefri Firzada, Ashrof F. Frida Agustina Friska, Renny Hadi Prabowo Hendra Susanto Hendra Susanto Ika Sartika Ika Sartika Ilham, Muh. Inrawaty Gita Jariyatna, Jariyatna Jariyatna, Jariyatna Karno Karno Kawuryan, Megandaru W. Khairi, Halilul Khaq, Akhsanul Khasan Effendy Khasan Effendy Khasan Effendy Komaedi Komaedi Kurniawan, Alek Kusworo Kusworo Labolo, Muhadam Lukman, Sampara Lutfi, Reza M. Irwan Tahir Makhi, Anang Hajarul Mansyur Achmad Mansyur Mansyur Marja Sinurat Marja Sinurat Maryani, Dedeh Maryani, Dedeh Meltarini Meltarini Meltarini, Meltarini Momin Noorjahan Muh. Ilham Muh. Ilham Muh. Ilham Muhadam Labolo Muhammad Ramadhani Murtir Jeddawi Nirva Diana Nirva Diana Nofrizal Nofrizal Nuryanto Nuryanto Panji Patra Anggaredho, Panji Patra Pradana, Bernardus Dwita Pramono, Agus Joko Pramono, Agus Joko Putra, Tria Sasangka R. Fauzy Rauf, Muhammad Renny Friska Rifaldi Kelana Riyakudu Maulana Rizari Rosmery Elsye Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sinta Ningrum Sinurat, Marja Sjafrudin Mosii Sri Haryati Surya Pujoyono Surya Pujoyono Sutiyo Suwanda, Dadang Suwarno Suwarno Suwarno Suwarno Suwarno Syafutra, Roby Syahrial Abdi Tjahjo Suprajogo Tria Sasangka Putra Tria Sasangka Putra Udaya Madjid Wangsih Wangsih Zia Komaria