Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
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.
Articles
310 Documents
<![CDATA[Political Budget Cycle and Financial Losses: An Indonesian Case ]]>
<![CDATA[Ermanda Mulki Ghaniyar]]>;
<![CDATA[Riatu Mariatul Qibthiyyah]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v7i2.668
<![CDATA[This study aims to test the Political Budget Cycle (PBC) in Indonesia as one of the world's largest democracies, specifically testing the presence of PBC across types of local government expenditures. This study further analyzed the effect of changes in expenditure composition during election years on financial local government losses. The financial losses are defined as irregularities in regional finance management found in the Audit Board of The Republic of Indonesia (BPK) audit report. This study uses the data at the district and city levels (local expenditures and financial losses) from 2014 to 2019 and adopts a fixed-effect panel data specification. The empirical estimations show the following evidence: (1) PBC phenomenon occurs in Indonesia, especially on government grants (belanja hibah), expenditure on goods and services, and capital expenditures; (2) There was no difference in PBC behavior between a region having an incumbent running for re-election and a region with incumbents from the previous election; (3) The existence of PBC tend to increase local government (financial) losses. ]]>
<![CDATA[An Investigation of Audit Expectation Gap in Indonesia’s Public Sector ]]>
<![CDATA[Agus Joko Pramono]]>;
<![CDATA[Riefqi Hanief]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 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[Frida Agustina]]>;
<![CDATA[Agus Joko Pramono]]>;
<![CDATA[Bahrullah Akbar]]>;
<![CDATA[Alma'arif Alma'arif]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 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[Rent-Seeking, Political Budget Cycle, and Audit Opinion: An Analysis of Local Government Spending in Indonesia ]]>
<![CDATA[Bangun Indra Permadi]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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<![CDATA[Rent-seeking behavior is one factor associated with the poor performance of local governments in Indonesia. It is an opportunistic behavior that often occurs in the government's budget allocating process. This study aims to estimate rent-seeking size in regional governments in Indonesia based on Katz and Rosenberg's (1989) method. The determining factors used are the availability of resources and political events. In addition, as an expected control mechanism that may dampen rent-seeking size, auditing is introduced. Using the Generalized Least Square Regression method, this study employs a cross-section time-series panel dataset of 305 local governments from 2015 to 2019. There were three findings in this study: (1) there was a decreasing trend in rent-seeking size after the national election was held in 2014-2015; (2) local governments that held elections showed a tendency to have a higher degree of rent-seeking, especially when the current executives or "incumbents" were standing for election; and (3) local governments that received 'Unqualified Opinion' for their financial statements had a smaller size and allocations of the rents. Those might suggest that auditing was an effective governance mechanism to restrain opportunistic rent-seeking behavior.]]>
<![CDATA[The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions ]]>
<![CDATA[Yanuar E. Restianto]]>;
<![CDATA[Yudha Aryo Sudibyo]]>;
<![CDATA[Achsanul Qosasi]]>;
<![CDATA[Suwarno Suwarno]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v7i2.740
<![CDATA[Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia's context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford's law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford's law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a 'year-end rush' and a phenomenon of 'hurry-up spending' in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.]]>
<![CDATA[The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential ]]>
<![CDATA[Eva Herianti]]>;
<![CDATA[Litdia Litdia]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 1 June 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i1.752
<![CDATA[Corruption in village fund allocation involving village officials has become a grave concern for the government. This condition will undoubtedly reduce the community's welfare, given that village fund allocation is used to satisfy personal gains instead of fulfilling the primary needs of the community. Therefore, this study aims to examine and analyze the effect of village fund allocation on community welfare through village potential. The sample of this study comprises provincial governments using the purposive sampling method, which reports village financial data from 2017 to 2019. The panel data regression method was used in this study to test the hypothesis with the help of Eviews version 11. This study revealed that the allocation of village funds had a positive and significant effect on community welfare. However, village potential cannot strengthen the influence of village fund allocation on community welfare. This study also discovered that the level of community welfare was high due to the village revenue effectiveness. However, no significant difference was found under the category of village spending efficiency on community welfare. In other words, village fund allocation that is spent optimally by the village government for its various strategic programs will positively impact community welfare. This study aims to address the gap found in previous literature by formulating the measurement of the variable allocation of village funds and village potential, which is still limited by using secondary data.]]>
<![CDATA[Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives ]]>
<![CDATA[Rabeea Ibrahim]]>;
<![CDATA[Aminath Shuaau Mohamed]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 1 June 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i1.755
<![CDATA[Environmental accountability has gained much-needed attention due to the growing concern about climate change and its impact. Given that environmental management has been a function of government, especially in developing countries like the Maldives, the country’s economy is dependent on its environment and natural resources, and the numerous efforts by the government toward environmental protection, promoting environmental accountability becomes crucial. At the heart of promoting environmental accountability lies the important role of public sector environmental performance audits. Through a qualitative research method of content analyses and unstructured interviews, this study aims to discuss the importance of environmental performance auditing in creating public sector accountability by alluding to the importance of environmental accountability and SAI Maldives’ role in creating public sector environmental accountability.]]>
<![CDATA[The Effect of Financial Audit Guidelines and Fraud Detection Awareness on Quality Audit Results During the COVID-19 Pandemic ]]>
<![CDATA[Sonly Nendiarie]]>;
<![CDATA[Siti Musyarofah]]>;
<![CDATA[Tarjo Tarjo]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 1 June 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i1.842
<![CDATA[Many elements of society have experience disadvantages as a result of an array of problems in financial reporting. Given the preceding situation, a financial statement audit conducted by the auditor as an independent party is expected to achieve reliable audit quality. However, under the current situation of the pandemic, the auditor faced numerous challenges that have never been encountered before in carrying out audits. An Auditor must be more creative in conducting audits and comply with audit standards. The possibility of fraud risk in financial audits is also greater during the pandemic. This study aims to explain the role of financial audit guidelines and fraud detection awareness in providing quality audit results during the COVID-19 pandemic. This research was conducted upon auditors of BPK Representative of East Java province who were involved in financial audits. There were 91 respondents involved in this study. The research method applied multiple regression data analysis with the Partial Least Squares (PLS) approach through the help of the SmartPLS 3.0 program. The study would produce financial audit guidance variables and fraud detection awareness that will significantly positively affect quality audit results. ]]>
<![CDATA[The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception ]]>
<![CDATA[Kristiyanto Bayu Saputro]]>;
<![CDATA[Ratna Mappanyukki]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 1 June 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i1.914
<![CDATA[This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit quality. The study was conducted through a questionnaire survey to The Audit Board of The Republic of Indonesia (BPK RI) auditors and analyzed using Smart PLS quantitative analysis methods. The results showed that professional skepticism, audit time pressure, and remote audit affected audit quality. Meanwhile, the remote audit does not moderate the relationship between professional skepticism and audit quality, classified as predictor moderation.]]>
<![CDATA[The Effect of Accountability on the Efficiency of Local Government Expenditures ]]>
<![CDATA[Wulan Sri Rahayu]]>;
<![CDATA[Khoirunurrofik Khoirunurrofik]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 2 December 2022 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v8i2.647
<![CDATA[This study aims to examine the effect of accountability, as one of the governance aspects, on the efficiency of local government spending at the district/city level in Indonesia. This study uses panel data analysis with 228 districts/city government entities from 2014 to 2018. The analysis is conducted in two stages; the first stage measures the efficiency of every local government by using Data Envelopment Analysis (DEA) method. The second stage estimates the effect of accountability and other control variables on local government expenditure efficiency by regression using the Tobit method. The result shows a non-linear relation between accountability, which is proxied using the Indonesia Audit Board Opinion Index, and the efficiency of local government expenditure. Initially, accountability will proceed hand in hand with increasing efficiency; however, at a certain point, an increase in accountability will no longer increase the efficiency level of local government expenditure. Another control variable that positively relates to efficiency is population expenditure per capita. Meanwhile, the ethnic fractionalization index (EFI) and distance negatively affect efficiency. The results of this study have not been able to show a relation between political competition and the gender of regional heads with efficiency.]]>
