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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Putra, Angga Kiryaditama
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Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF BPK LEGAL BASIS FOR FORESIGHT AUDITORS FOR THE ACCELERATED ACHIEVEMENT OF THE SUSTAINABLE DEVELOPMENT GOALS Putra, Angga Kiryaditama
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 6 No. 2 (2020): JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i2.383

Abstract

Law Number 15 of 2004 and Law Number 15 of 2006 only lay down the authority of the BPK in conducting audits in general and the types of audits that can be conducted by BPK. These regulations, however, do not specifically and explicitly provide the authority to the conduct of a foresight audit. Foresight audit launched by BPK in the 2016-2020 BPK Strategic Plan will be very important in the achievement of sustainable development goals (SDGs) by 2030, given that the BPK will provide feedback and suggestions on important future policies to accelerate the achievement of SDGs. Legal instruments have an important role for BPK as the legal basis for the institution in achieving the Highest Maturity Model of the Accountability Organization in conducting a foresight audit. This study employs a normative legal research method that aims to explore and study regulations that support BPK as a foresight auditor in the future. The results illustrate that the legal basis or legal instruments for the exercise of BPK’s foresight audit authority is sufficient but still needs to be improved. The addition of legal instruments and authorities can be a solution to ensure that any foresight audit performed in the future can run optimally and accelerate the achievement of the SDGs. 
The limited scope of BPK audit and comparison with other supreme audit institutions Putra, Angga Kiryaditama; Sugimin, Sugimin
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1389

Abstract

The role of BPK is to audit state finance management and accountability in all entities that manage state finances freely and independently. However, the BPK's authority to conduct audits of state finances is debatable and limited when some laws and regulations are inconsistent. This study uses legal doctrinal and comparative legal research to explore improvements/harmonization of regulations and comparisons with SAI in other countries regarding the scope of audit that can be carried out to strengthen BPK's authority further. The results of this study indicate that there is still a conflict of norms regarding the scope of BPK's audit, as well as a conflict of interpretation of what it means to audit the management and accountability of state finances in Indonesia. Improving the legal instruments that regulate the scope of BPK audits can avoid conflicting norms and multiple interpretations of legal norms, allowing BPK's role to be more optimal in the future.
Co-Authors Sugimin, Sugimin