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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Pasaribu, Bonar Cornellius
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Economics, Econometrics & Finance Social Sciences

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Using LDA for audit risk assessment of the Indonesian BOS fund: Insights from news analysis Istianah, Iis; Sari, Nia Pramita; Butar Butar, Afrialdi Syahputra; Pasaribu, Bonar Cornellius
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.v10i2.1803

Abstract

This study explores the implementation of text mining in audit risk assessment. We use the latent Dirichlet allocation (LDA) algorithm to reveal hidden topics representing risks in the management of the Indonesian School Operational Assistance Fund (BOS Fund). Using 1,460 news data points from a leading Indonesian news portal, this study proves that using text mining with the LDA algorithm effectively identifies the risks of an audit object. This study makes two important contributions to the information systems and audit literature. First, it provides evidence from online news archives to facilitate a more reliable, current, and comprehensive selection of potential audit areas by encompassing evolving social realities and facts. In the contemporary era, the accelerated and precise dissemination of information via the Internet renders the LDA approach feasible and prudent. Second, it provides a practical and applicable framework for audit risk assessment using nonfinancial sources from independent parties, which can be used as a guide for the development of audit models in the public and private sectors.
Effective public budgeting patterns for inclusive growth: Evidence from government spending in Sumatra Island, Indonesia Wibowo, Agung Septia; Istianah, Iis; Pasaribu, Bonar Cornellius
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1806

Abstract

Indonesia's persistent economic underperformance and pronounced socioeconomic inequality are issues that require your expertise. This investigation rigorously evaluates the mechanism by which reallocating, optimizing, and prioritizing public-sector financing can materially accelerate inclusive economic growth, elevate the aggregate quality of life, and mitigate differential growth on Sumatra Island. Your role in implementing the research findings is crucial. Utilizing the mathematical rigor of Data Envelopment Analysis and the predictive power of machine learning, the research systematically benchmarks budgetary efficiencies and success frontiers for the sectors of primary policy salience—namely, education, public health, and multi-modal infrastructure—across the plurality of municipal and regency jurisdictions. The empirical outcomes persuasively indicate that judicious, evidence-based investment in the identified sectors underwrites trajectories of sustainable development and enhanced welfare. The laboratory-derived policy inferences provide concrete, empirically grounded stewardship blueprints, furnishing budgetary officials with operational guidance for calibrating, sequencing, and justifying fiscal interventions, thereby institutionalizing narrow-variable, regionally calibrated strategies capable of yielding durable reductions in both the relative and absolute dimensions of Indonesian regional equity.
Co-Authors Butar Butar, Afrialdi Syahputra Istianah, Iis Sari, Nia Pramita Wibowo, Agung Septia