Articles
<![CDATA[Empirical Study of The Effect of Career Development on Auditor Performance in Public Sector in Indonesia ]]>
<![CDATA[Friska, Renny]]>;
<![CDATA[Pramono, Agus Joko]]>;
<![CDATA[Susanto, Hendra]]>;
<![CDATA[Akbar, Bahrullah]]>;
<![CDATA[Suwarno, Suwarno]]>
<![CDATA[ Research Horizon Vol. 3 No. 3 (2023) ]]>
Publisher : <![CDATA[LifeSciFi ]]>
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DOI: 10.54518/rh.3.3.2023.107
<![CDATA[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.]]>
<![CDATA[WHY DOES THE REPORT OF SPECIAL ALLOCATION FUNDS IN LOCAL GOVERNMENT OVERDUE? ]]>
<![CDATA[Arif, Alma]]>;
<![CDATA[Rauf, Muhammad]]>;
<![CDATA[Khaq, Akhsanul]]>;
<![CDATA[Akbar, Bahrullah]]>;
<![CDATA[Pramono, Agus Joko]]>
<![CDATA[ Moestopo International Review on Social, Humanities, and Sciences Vol. 5 No. 2 (2025) ]]>
Publisher : <![CDATA[Universitas prof. Dr. Moestopo (Beragama) ]]>
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DOI: 10.32509/mirshus.v5i2.129
<![CDATA[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.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TRANSFORMASI KAPABILITAS ORGANISASI DAN PERAN BADAN PEMERIKSA KEUANGAN RI ]]>
<![CDATA[Pramono, Agus Joko]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 2 December 2016 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v2i2.63
<![CDATA[This study is aimed to study the influencing factors of the Audit Board of Republic Indonesia's roles and capabilities transformation to meet the national development goals. This study uses a qualitative approach with the Analytic Network Process (ANP) method, to map out the interrelated factors of nodes within 3 clusters, which are the external, internal, and supporting factors. Focus Group Discussion (FGD) was conducted to design a Framework Analysis. The participants of the FGD were BPK RI officials and its stakeholders including relevant external experts. The FGD has made a quantification framework as an ideal approach to use for data processing on software super decisions. This process has brought about the priorities as follows: external stakeholder engagement, leadership and governance system, communication, and the management of information system. The research has found out that the most significant and urgent factor is the concern of, and support from, the external stakeholders for BPK RI. Therefore, BPK RI has to design a strategy and communication program that can effectively improve the external support and concern.AbstrakPenelitian ini bertujuan untuk mengkaji faktor-faktor yang berpengaruh terhadap transformasi kapabilitas dan peran Badan Pemeriksa Keuangan Republik Indonesia. Kajian ini menggunakan pendekatan kualitatif dengan metode Analytic Network Process (ANP) untuk mendapatkan hubungan antar node dalam 3 cluster (faktor eksternal, internal dan penunjang) yang bersifat network. Framework analysis disusun melalui FGD para pakar dari eksternal dan internal BPK RI. Kuantifikasi framework dihasilkan dari FGD para pakar internal BPK RI. Olah data pada software superdecisions menghasilkan prioritas-prioritas sebagai berikut: faktor eksternal prioritasnya Stakeholders Engagement; faktor internal prioritasnya Kepemimpinan dan Sistem Tata Kelola; faktor penunjang prioritasnya Komunikasi dan Sistem Informasi Manajemen. Berdasarkan hasil kajian ini diketahui bahwa hal paling penting dan mendesak adalah adanya kepedulian dan dukungan dari stakeholders eksternal terhadap BPK RI sehingga perlu segera disusun strategi, perencanaan, dan program komunikasi yang mampu secara efektif meningkatkan kepedulian dan dukungan stakeholders eksternal terhadap BPK RI.]]>
<![CDATA[MODEL TRANSFORMASI BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA ]]>
<![CDATA[Pramono, Agus Joko]]>;
<![CDATA[Hendharto, Hendy]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 2 December 2017 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v3i2.105
<![CDATA[Penelitian ini bertujuan untuk mencari struktur program transformasi BPK yang efektif dan implementatif. Metode yang digunakan adalah Interpretive Structural Modeling (ISM) untuk memperoleh berbagai elemen dan sub-elemen kunci keberhasilan transformasi yang berorientasi pada lima faktor utama transformasi BPK. Data diperoleh melalui FGD dengan peserta 14 pegawai BPK yang terpilih berdasarkan latar belakang pendidikan dan pengalaman kerja. Hasil penelitian ini menyimpulkan bahwa pertama, struktur program dari sembilan elemen program menurut Saxena (1992) menunjukkan konsistensi logika berpikir yang baik dan layak diterima sebagai model operasional transformasi BPK. Kedua, model transformasi BPK terdiri dari tiga elemen pengungkit, yaitu: kebutuhan, tujuan, dan aktivitas. Ketiga, sub-elemen kunci yang menjadi driver power tiga elemen pengungkit memiliki keterkaitan yang erat antar satu sub-elemen dengan sub-elemen lainnya. Komitmen pimpinan terhadap transformasi menjadi kebutuhan mutlak bagi terlaksananya transformasi BPK. Tanpa komitmen yang kuat dari pimpinan, maka proses tata kelola yang baik dan sistem TI yang handal sebagai penggerak tercapainya tujuan transformasi lainnya akan sulit terwujud. Komitmen pimpinan juga sangat dibutuhkan dalam menciptakan dan menggerakkan berbagai aktivitas yang berorientasi pada transformasi secara berkelanjutan dan terpadu. Khususnya pada program Pengembangan Kepemimpinan dan Pendidikan dan Pelatihan, serta Manajemen Talenta yang akan meningkatkan kapasitas kepemimpinan para pimpinan BPK.]]>
<![CDATA[ASUMSI KEGIATAN STRATEGIS UNTUK ROADMAP TRANSFORMASI BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA ]]>
<![CDATA[Pramono, Agus Joko]]>;
<![CDATA[Hendharto, Hendy]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 1 June 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i1.155
<![CDATA[Penelitian ini melanjutkan penelitian sebelumnya yaitu “Model Transformasi BPK RI: Menggunakan Metode Interpretive Structural Modeling†(Pramono & Hendharto, 2017), yang menghasilÂkan 13 kelompok aktivitas yang paling dibutuhkan dalam transformasi BPK RI. Penelitian ini akan mengelaborasi setiap kelompok aktivitas dari 13 kelompok aktivitas tersebut menjadi beberapa asumsi kegiatan strategis. Penelitian ini bertujuan untuk mendapatkan berbagai asumsi kegiatan strategis yang akan diprioritaskan dalam roadmap transformasi BPK RI dengan menggunakan metode Strategic Assumption Surfacing and Testing (SAST). Data diperoleh melalui dua kali FGD dengan peserta pegawai BPK RI yang terpilih berdasarkan latar belakang pendidikan dan tingÂkat jabatan. Hasil penelitian ini menyimpulkan bahwa elaborasi terhadap 13 kelompok aktivitas transformasi BPK RI menghasilkan 114 asumsi kegiatan strategis transformasi BPK RI. RincianÂnya yaitu kuadran I (penting dan pasti) terdapat 55 asumsi kegiatan strategis, kuadran II (penting dan tidak pasti) terdapat 58 asumsi kegiatan strategis, kuadran III (tidak penting dan tidak pasti) tidak terdapat asumsi kegiatan strategis, dan kuadran IV (tidak penting dan pasti) terdapat satu asumsi kegiatan strategis. Selanjutnya 55 asumsi kegiatan strategis yang termasuk ke dalam kuadran I akan menjadi kegiatan dalam roadmap transformasi BPK RI.]]>
<![CDATA[An Investigation of Audit Expectation Gap in Indonesia’s Public Sector ]]>
<![CDATA[Pramono, Agus Joko]]>;
<![CDATA[Hanief, Riefqi]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i1.674
<![CDATA[The audit expectation gap has been studied since the early 1970s, and several approaches have been used to resolve this problem. However, such a gap persists both in the private and public sectors. Meanwhile, there are only a few studies related to this topic in the public sector, so the need to undertake more research in this area is encouraged. This study investigates to what extent the audit expectation gap occurs in Indonesia’s public sector. It also examines the effectiveness of the additional information in the audit report as mandated by the state financial auditing standards (SPKN, 2017) in closing the gap. A questionnaire was developed and administered to auditors, government officers, and students to capture their views. ANCOVA and Kruskal-Wallis were used to analyze the data collected from the questionnaires. The study discovered that the audit expectation gap in Indonesia’s public sector is related to the auditor’s responsibility. Such a gap is also found in frauds and errors in unqualified financial statements.]]>
<![CDATA[Factors Determining Low Regional Financial Independence: Financial Autonomy and Degree of Decentralization ]]>
<![CDATA[Agustina, Frida]]>;
<![CDATA[Pramono, Agus Joko]]>;
<![CDATA[Akbar, Bahrullah]]>;
<![CDATA[Alma'arif, Alma'arif]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i1.701
<![CDATA[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.]]>
<![CDATA[An Overview of Competency Development Through Formal Education and Professional Certification Program to Increase the Capacity of BPK ]]>
<![CDATA[Pramono, Agus Joko]]>;
<![CDATA[Keliat, Margaretha]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i2.1118
<![CDATA[The Audit Board of the Republic of Indonesia plays an essential role in ensuring accountability and responsibility for state finance audits. Therefore, auditors must always maintain their competence through continuous professional development. This study describes the competency development program focusing on formal degree education and professional certification for BPK employees. Furthermore, this study measures the adequateness of such a program compared to the allocation in competency development planning, as well as advantages and challenges according to employee perceptions. This study uses secondary data from the 2016-2020 Competency Development Activity Report, the 2019 BPK Peer Review Report, and a questionnaire study. The result shows that BPK has actualized competency development through formal degree education and professional certification program. However, the actualization of competency development with professional certification in 2016-2020 has not yet fully met the allocation stipulated in BPK's Human Capital Development Plan. Employees' perception shows high interest in competency development through formal degree education programs and professional certifications. However, these interests are met with several challenges. One of the challenges that arise involves career advancement and inclusiveness of competency development for all employees, including non-auditor and non-accounting employees. This study suggested further research on conducting a more comprehensive evaluation to ensure that implementing competency development contributes to BPK's capacity.]]>
<![CDATA[Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia ]]>
<![CDATA[Nurlaeli, Suci]]>;
<![CDATA[Pramono, Agus Joko]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1137
<![CDATA[The Audit Board of the Republic of Indonesia must quickly adapt to its duties in the COVID-19 pandemic era. BPK forced all work to be done remotely. This study aims to analyze the application of Business Process Management Principles (BPM) in conducting remote audits at BPK following the COVID-19 pandemic. This study applies the descriptive qualitative with study literature and Likert survey on seven representative offices of BPK. The analytical tool used is BPM Principles with pattern matching. The results show that BPM principles in the remote audit have accomplished various implementation qualities. The result is divided into two types: principles that have worked properly and principles that have not maximally worked. The appropriately worked principles are context awareness, enablement, holism, continuity, institutionalization, purpose, and technology appropriation. The BPM principles that have been implemented but not maximized are the principle of involvement, the principle of joint understanding, and the principle of simplicity. Remote audits can only be conducted smoothly if all principles are implemented accordingly.]]>
<![CDATA[The Role of the Audit Agency (BPK) in State Financial Management to Realize Good Governance ]]>
<![CDATA[Pramono, Agus Joko]]>
<![CDATA[ Jurnal Ekonomi Balance Vol. 16 No. 1 (2020): (June 2020) ]]>
Publisher : <![CDATA[Perpustakaan dan Penerbitan Unismuh Makassar ]]>
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DOI: 10.26618/jeb.v17i1.5463
<![CDATA[This research was conducted with the aim of knowing how the role of BPK in the management of state finances to realize good governance. By using the type of research method used is qualitative research. Based on the research, it is found that the role of BPK in realizing good governance through the implementation of audits conducted by BPK has been running optimally, this is evidenced by the mechanism for implementing audits in accordance with regulations and auditing standards for state financial management. Based on the description that the role of BPK in seeking the achievement of a good government is one of the absolute elements that must be carried out in the era of implementing and improving sustainable development bureaucracy, and in order to realize the goal of the State in achieving a just, prosperous and prosperous society. In accordance with what has been described and mandated by the 1945 Constitution of the Republic of Indonesia in Article 23E, Law of the Republic of Indonesia Number 15 of 2006, Law of the Republic of Indonesia Number 28 of 1999, and Law of the Republic of Indonesia Number 17 of 2003.]]>
