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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Published by Badan Pemeriksa Keuangan RI
ISSN : 24603937     EISSN : 2549452X     DOI : 10.28986/jtaken
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara with registered number ISSN 2460-3937 (print), ISSN 2549-452X (online) is a scientific journal published by Directorate of Research and Development, The Audit Board of Republic of Indonesia (Badan Pemeriksa Keuangan RI). This journal was first published in 2015 and associated with Ikatan Akuntan Indonesia (IAI).Each submitted article will be reviewed by at least two reviewers. This journal publishes two numbers in one volume each year, with 5 articles in each number. This journal has been accredited by the Directorate General for Research Strengthening and Development, the Ministry of Research, Technology, and Higher Education, Republic of Indonesia (Peringkat 2) since year 2016 to 2020 according to the decree No. 21/E/KPT/2018.
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Articles 5 Documents
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Search results for , issue "vol. 12 no. 1 (2026): jtaken issue in progress" : 5 Documents clear
COSO-based longitudinal analysis of public asset management in Indonesia Puspitarini, Intan; Fuad, Erwansyah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Issue In Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2258

Abstract

Internal control weaknesses in managing Indonesia’s state-owned assets remain a persistent challenge despite regulatory reforms. These weaknesses increase risks of asset loss, inefficiency, and declining public trust. This study examines systemic deficiencies in public asset management using a decade of audit findings (2014-2023) issued by the Audit Board of the Republic of Indonesia. A longitudinal content analysis, guided by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission internal control framework, classifies audit findings across five components: control environment, risk assessment, control activities, information and communication, and monitoring. Results show recurring weaknesses in control activities, including inaccurate registers and incomplete stocktaking, as well as poor system integration, which undermine asset accuracy and safeguarding. These operational gaps persist across audit cycles, indicating that institutional inertia and uneven implementation continue to constrain reform effectiveness, even as ministries frequently receive unqualified audit opinions. The study argues that strengthening public asset governance requires stronger leadership accountability, risk-based asset management, integrated digital systems, and enhanced internal audit capacity. Theoretically, the study extends COSO’s applicability to a longitudinal public sector context; practically, it offers a governance-oriented reform model suited to developing-country administrations.
Anatomy of a fiscal shock: Deconstructing the pandemic’s impact on Indonesia’s local tax revenue Muamarah, Hanik Susilawati; Marsono
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Issue In Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2314

Abstract

The COVID-19 pandemic disrupted local economic activity and exposed vulnerabilities in subnational public finance. However, limited empirical evidence explains how the structure of the local tax base influences fiscal resilience to mobility shocks in developing countries. Drawing on tax handle theory, this study examines the impact of the COVID-19 pandemic on local tax revenue in Indonesia, focusing on heterogeneity across tax types and the moderating role of pre-pandemic fiscal vulnerability, defined as dependence on mobility-based taxes. Using a fixed-effects model on panel data covering 3,136 observations from 448 regencies and municipalities over 2017–2023, the results show that the aggregate decline in local tax revenue was primarily driven by contractions in mobility-sensitive taxes, particularly restaurant and entertainment taxes. This relationship is confirmed by the main moderation results, which show that regions with high pre-pandemic fiscal vulnerability exhibit a significantly stronger negative relationship. Although weakened, the effect persisted into the recovery period (2022–2023). This study provides empirical evidence that the local tax base structure determines fiscal resilience to mobility shocks more than the general level of fiscal autonomy, highlighting the need for local governments to diversify their revenue sources toward those that are relatively more resilient to external shocks.
Auditing environmental governance for sustainable development: A content analysis of BPK’s performance audit reports in Indonesia Anggraini, Putri; Alfian, Rakhmat
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Issue In Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2290

Abstract

Indonesia is aligning its National Medium-Term Development Plan (RPJMN) with the U.N.’s Sustainable Development Goals (SDGs) to address persistent environmental degradation. The Audit Board of the Republic of Indonesia (BPK) conducts performance audits to assess whether government programs allocate resources effectively to protect the environment. However, these reports remain underutilized in policy evaluation. This study reviews 139 BPK audit reports issued from 2015 to 2024 and identifies 1,526 findings, which collectively show that Indonesia continues to face major challenges in pursuing sustainable economic development. Recurring issues include inadequate water and sanitation infrastructure, slow progress in climate change mitigation, and weak enforcement of marine and land conservation. Through its audits, BPK evaluates program performance, highlights implementation gaps, and provides evidence-based recommendations intended to strengthen infrastructure development, law enforcement, community engagement, and broader sustainability initiatives. This study offers the first content analysis of BPK’s environmental performance audits, contributing to the sustainability literature in a developing-country context and supplying evidence-based insights for improving environmental governance. It further demonstrates how audit recommendations can guide policy reform and link audit findings to the SDGs.
Determinants of provincial financial accountability in Indonesia: The moderating role of information and communication technology Antoni, Syafrul; Rahayu, Sri; Friyani, Rita; Lestari, Wira
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Issue In Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2318

Abstract

Accountability is a cornerstone of good governance, particularly in the era of fiscal decentralization. Despite ongoing reforms, many Indonesian provinces continue to face challenges related to limited transparency, heavy reliance on central government transfers, and inadequate technological capacity. This study examines the determinants of provincial financial accountability by assessing the influence of e-government, local government size, and financial dependence, while incorporating information and communication technology (ICT) as a moderating variable. Using unbalanced panel data from 31 provinces over the 2019–2023 period (155 observations), the results show that e-government has a positive and significant effect on financial accountability, whereas local government size and financial dependence exert significant negative effects. ICT moderates these relationships asymmetrically by weakening the positive impact of e-government, strengthening the negative impact of local government size, and showing no significant moderating effect on financial dependence. These findings suggest that digital transformation alone is insufficient to improve accountability without adequate institutional capacity and governance quality. Practically, local governments should prioritize the integration of interoperable, data-driven e-government systems and strengthen digital human resource capacity, while the central government should enhance system interoperability, promote performance-based fiscal transfers, and expand financial transparency.
Fiscal decentralization, institutional quality, and green regional growth: A PRISMA-guided systematic review (2016–2025) Sriyanto, Agus; Murwani, Sri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Issue In Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2224

Abstract

Fiscal decentralization (FD) is widely promoted to enhance regional development, yet its environmental implications remain contested. This study examines the conditions under which FD supports or undermines green regional growth, with particular attention to institutional quality and governance. Using a PRISMA-guided systematic literature review, this study analyzes empirical research from Scopus and Web of Science published between 2016 and 2025. Fifteen eligible studies were identified based on predefined inclusion criteria linking FD indicators with environmental outcomes. The findings reveal three consistent patterns. First, FD is associated with improved environmental outcomes, including lower emissions and stronger green performance, when supported by strong institutional quality, such as the rule of law, corruption control, and administrative capacity. Second, this association tends to be adverse in weak institutions. Third, several studies report cross-jurisdictional spillovers and suggest institutional thresholds at which FD effects change sign. Heterogeneity in outcomes and methods precluded meta-analysis. These results highlight the importance of aligning decentralization with governance capacity. The study contributes by integrating fiscal, institutional, and environmental perspectives and by identifying threshold effects and governance configurations as key mechanisms shaping sustainable decentralization outcomes.

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