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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 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
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 Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Transportation Other

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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.
MEASURING EFFICIENCY AND EFFECTIVENESS OF INDONESIAN REGIONAL DEVELOPMENT BANKS Akbar, Bahrullah; Djazuli, Achmad; Jariyatna, Jariyatna
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i1.309

Abstract

This study explores the efficiency and effectiveness of Regional Development Banks (BPD) based on the results of performance audit conducted by the Audit Board of the Republic of Indonesia (BPK RI). Performance audit produces conclusion and recommendation on economy, efficiency and effectiveness (3E). BPDs are expected to be regional champions in their respective regions. Data envelopment analysis (DEA) is used to calculate the level of production and operational efficiency of the BPDs while the level of effectiveness is assessed based on the results of performance audit conducted by BPK RI. The results show that both efficiency and effectiveness are not always achieved.  This study also identifies BPD that have the highest value of production and operational efficiency and the level of effectiveness. The BPD obtained the highest efficiency and effectiveness values that could be used as a reference for other BPDs to make improvements and become a regional champion in their respective regions.
Factors Determining Low Regional Financial Independence: Financial Autonomy and Degree of Decentralization Agustina, Frida; Pramono, Agus Joko; Akbar, Bahrullah; Alma'arif, Alma'arif
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.701

Abstract

This study aims to assess the Tulang Bawang Regency's fiscal independence and determine the factors that affect it. This study used the data of the 2015-2019 Statement of Budget Realization of Tulang Bawang Barat Regency and primary data from interviews. The research method applies a qualitative approach with an inductive methodology using several financial ratios such as the effectiveness of Local Own-source Revenue management, the ratio of the degree of decentralization, the ratio of regional financial dependence, and the ratio of regional financial independence. Based on the results, the ratio of regional financial independence shows an average of 1.54%, within the 0-25% interval, and classified under the shallow criteria. It may be inferred that regional financial independence in meeting its funding needs for the administration of government affairs is still very low. The regional financial dependence ratio shows an average of 85.99%, categorized as a very high dependency. The calculation of the ratio results proves that the local own-source revenue of Tulang Bawang Barat Regency is still low. Furthermore, a large number of mandatory spending from the central government and national budgeting politics causes the regional financial independence of Tulang Bawang Barat Regency to become low.
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.
Optimising Regional Financial Performance through Capital Expenditure and Regional Revenue in Bengkalis Regency 2017-2020 Abdi, Syahrial; Akbar, Bahrullah; Maryani, Dedeh; Sinurat, Marja
ARISTO Vol 11 No 2 (2023): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v11i2.6899

Abstract

Local Government Governance in Improving Regional Financial Performance on the Analysis of Capital Expenditure and Regional Revenue from 20017 to 2020 proves that the Quality and Allocation of Expenditure has not been seen due to the Pattern of Leadership Culture and Geopolitics of Bengkalis Regency. Capital Expenditure has not been prepared to build infrastructures related to the community’s economic growth, which will ultimately impact increasing Regional Original Revenue (PAD). This research is a qualitative descriptive type, intending to know the work of regional finance; there are 5 (five) elements, namely: 1) Degree of Decentralisation; 2) Financial Dependence on the Central Government; 3) Financial Independence; 4) Effectiveness of local revenue; 5) Degree of BUMD Contribution. This paper proves that optimal and effective capital expenditure and the ability to develop an integrated revenue-raising program can improve regional financial performance.
Optimization of Clean Water Services by PERUMDA Tirta Bhagasasi Lutfi, Reza; Akbar, Bahrullah; Sinurat, Marja
International Journal of Science and Society Vol 7 No 4 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i4.1575

Abstract

This study analyzes the optimization of clean water services provided by PERUMDA Tirta Bhagasasi in Bekasi Regency, focusing on institutional performance, service quality, and key factors influencing service delivery. Using a qualitative descriptive case study approach, data were collected through interviews, field observations, and document analysis. The findings show that clean water services have not yet reached optimal standards, as indicated by unequal service distribution, inconsistent water quality, fluctuating water pressure, and limited-service continuity in several areas. Structural constraints such as aging infrastructure, high non-revenue water (NRW), declining raw water quality, and insufficient budget allocation significantly hinder service improvement. Managerial issues, including limited coordination, gaps in human resource competence, and inadequate complaint-response mechanisms, further weaken service effectiveness. The study concludes that optimizing service performance requires an integrated strategy involving infrastructure rehabilitation, capacity enhancement, digital innovation, institutional strengthening, sustainable raw water management, and multi-stakeholder collaboration. These efforts are essential to ensure equitable, efficient, and sustainable clean water services for the growing population of Bekasi Regency.
Transparency in Ensuring Governance and Accountability of Non-Profit Institutions: Lessons from Malaysia and India Tria Sasangka Putra; Bahrullah Akbar; Suwarno; Renny Friska; Dhanuskodi Rengasamy; Momin Noorjahan
Lex Publica Vol. 11 No. 1 (2024)
Publisher : APPTHI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58829/lp.11.1.2024.258

Abstract

This research examines the transparency and governance aspects of foundations in Indonesia as nonprofit organizations, and compares them with foundation regulations in several countries to gain insight into their legal structures, obligations, and social responsibilities. The study addresses three key questions: first, how foundations are structured within Indonesia's legal framework, focusing on governance; and second, a comparative analysis of how Malaysia and India regulate foundations, their responsibilities, and operational frameworks. The research also evaluates how foundations can improve their societal contributions while ensuring transparency and accountability. Using a qualitative approach with a normative and comparative design, the study analyzes Indonesia's regulatory framework under Law No. 28/2004 and compares it with international practices to identify best practices. The findings reveal that Indonesian foundations must uphold transparency and accountability, including the obligation to produce annual reports that are auditable and subject to strict oversight to prevent fund misuse. The conclusion highlights that while regulations differ across countries, all emphasize the importance of transparency and accountability to ensure foundations operate effectively and contribute positively to society. Adhering to these principles is essential for the sustainability of foundations and enhancing their social impact.
Sistem Manajemen Krisis dalam Meningkatkan Penegakan Integritas di Badan Pemeriksa Keuangan RI Rifaldi Kelana; Bahrullah Akbar; Faria Ruhana
Jurnal Hukum Lex Generalis Vol 6 No 8 (2025): Tema Hukum Pemerintahan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i8.1311

Abstract

This study analyzes the efforts of the Audit Board of the Republic of Indonesia (BPK RI) in preventing and addressing integrity crises through value enforcement, violation prevention, and the development of a crisis management system. Employing a qualitative case study approach, data were collected through interviews, observations, and document analysis. The main findings indicate that BPK RI has established instruments for strengthening integrity. However, challenges remain in terms of oversight and the dissemination of ethical values. Integrity enforcement has been carried out through exemplary leadership and firm sanctions. Meanwhile, the crisis management system has not yet been formally structured. It is recommended that BPK RI develop a comprehensive crisis management system, strengthen the culture of integrity, and enhance ethical leadership and post-crisis evaluation to build a resilient and adaptive organization.
Dynamic Governance and Good Governance: Synergy in Regional Financial Management Gita, Inrawaty; Akbar, Bahrullah; Sinurat, Marja; Meltarini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4107

Abstract

Regional financial management plays a central role in realizing good governance and effective public service delivery. In Indonesia, the performance of regional financial management is measured through the Regional Financial Management Index (IPKD), which serves as an accountability tool and a benchmark for improving governance quality. This study aims to identify and analyze the application of dynamic governance in regional financial management, including its inhibiting and supporting factors, as well as to formulate an implementation model of dynamic governance within the Bekasi City Government. The objective is to improve the IPKD as mandated by the Ministry of Home Affairs Regulation Number 19 of 2020. A qualitative research design was employed using a governmental science methodology. Data were collected through observation, interviews, and documentation, with the Bekasi City Government serving as the research locus. The results indicate that dynamic governance, based on the dynamic capabilities framework, has not been carried out optimally, resulting in a suboptimal IPKD score.
Collegial Collective Decision-Making Mechanisms and Communication Akbar, Bahrullah; Nofrizal, Nofrizal; Khairi, Halilul; Elsye, Rosmery
Wardah Vol 25 No 1 (2024): Wardah
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/wardah.v25i1.23465

Abstract

The effectiveness of decision - making is influenced by internal factors such as differences in point of view, conflicts between members, knowledge and experience of team members, trial documentation, and a culture of asking questions and seeking clarification. External influencing factors include pressure from stakeholders, environmental uncertainty, resource availability, and social norms and organizational culture. This study uses a qualitative method with the source of the source data from the speakers and the review of literature and other reading materials. Determination of informants in the study using purposive sampling techniques with data collected through interviews and observations. The location of this study is in the environment of Bawaslu of West Java Province and the structures below it. The Supreme Audit Board (BPK RI) session implements a collective collegial decision-making system, which involves all members of the session in discussion and deliberation to reach a consensus. To improve communication skills and teamwork, BPK RI can take strategic steps such as improving communication skills, creating an open environment, managing conflicts, seeking mutual understanding, and respecting the opinions of members.
Co-Authors A. Junaidi Auly A. Junaidi Auly Abdi, Syahrial Achmad Djazuli Achmad Djazuli, Achmad Achmad, Mansyur Agus Joko Pramono Agustina, Frida Ahmad Averus Akhsanul Khaq Alma’arif, Alma’arif 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, dahyar Dairul Dairul . Dairul Dairul Deti Mulyati Deti Mulyati Dhanuskodi Rengasamy Didik Suhardi Didik Suhardi Effendy, Khasan Faria Ruhana Febriansah, Yefri Firzada, Ashrof F. Frida Agustina Friska, Renny Gita, Inrawaty Hendra Susanto Hendra Susanto Ika Sartika Ika Sartika Ilham, Muh. 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 Madjid, Udaya Makhi, Anang Hajarul Mansyur Achmad Mansyur Mansyur Marja Sinurat Maryani, Dedeh Maryani, Dedeh 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 Prabowo, Hadi Pradana, Bernardus Dwita Pramono, Agus Joko Pramono, Agus Joko Putra, Tria Sasangka R. Fauzy Rahmadany , Andi Fitri 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 Wangsih, Wangsih Zia Komaria