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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 310 Documents
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Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia Suci Nurlaeli; Agus Joko Pramono
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1137

Abstract

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.
Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers R. Luki Karunia; Nico Andrianto
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1146

Abstract

This research discusses the role of BPK through insight and oversight function to improve the management of the Indonesian Migrant Workers (PMI) program. The study was conducted using a qualitative approach by analyzing the contents of the performance audit report as well as the viewpoint/opinion of BPK regarding Indonesian migrant workers released by BPK from 2010 to 2021. Various performance audits are carried out periodically by BPK by targeting PMI recipient countries with multiple characteristics, which determine different strategies regarding the dynamics of policies in PMI recipient countries. This study concludes that BPK plays a significant role in encouraging the improvement of PMI management through various performance audit recommendations and viewpoints/opinions. These audit recommendations have carried out the insight and oversight functions related to governance and implementation of the PMI program, as well as policies that need to be improved accordingly. Traditionally seen as only conducting financial audits, performance audits conducted by  BPK, primarily through insight and oversight functions, can improve government management related to the Indonesian Migrant Workers program.
The Transparency Level of Local Governments in Indonesia: Does the Level of Financial Health Matter? Muhamad Rizal Yuniar; Amrie Firmansyah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1195

Abstract

This study examines the impact of fiscal autonomy, capital expenditure for basic services, and local government investment on the transparency level of local government. In addition, this study includes local government financial health as a moderator in the association between the dependent and independent variables. This study employs a quantitative approach. Data are obtained through content analysis of the local government's official websites. The total sample of this study amounted to 349 observations collected from 2016 to 2019 and was selected by purposive sampling. The hypothesis test employs multiple linear regression analysis with the ordinary least square. The study suggests that fiscal autonomy is positively associated with the transparency level of local governments, capital expenditure for basic services is negatively associated with the transparency level of local governments, and local government investment is not associated with the transparency level of local governments. This study also finds that local governments' financial health has a role in strengthening the positive effect of local government investment on the transparency level. However, the local government's financial health weakens fiscal autonomy's positive effect on the transparency level of local government. Furthermore, the local government's financial health has no moderator in the association between capital expenditure for basic services and the transparency level of local government. The study result suggests that the Indonesia Ministry of Finance and the Indonesia Ministry of Home Affairs should boost the policies that encourage transparency in local governments and enhance the independence level to generate local revenues.
Indications of Overlapping Assistance Distribution during Covid-19 in Indonesia: The Case of Bantuan Usaha Mikro Kecil Ema Tusianti; Abdurrahman; Tigor Nirman Simanjuntak
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JTAKEN 2023: Article in Press
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In terms of protecting small and micro-scale enterprises (SMEs), the Indonesian government allocated a social protection scheme, Bantuan Produktif Usaha Mikro (BPUM), to maintain the productivity of the SME activity. This study aims to describe the BPUM distribution based on household and beneficiaries' characteristics. Using National Socio-Economic Survey 2021 and the binary logistic regression method, the result shows that BPUM tends to be allocated to beneficiaries having lower education than university level, male, using the internet, and living in urban areas. Surprisingly, BPUM is distributed to beneficiaries accessing microfinance, namely People's Business Credit (KREDIT Usaha Rakyat(KUR). In which BPUM beneficiaries supposedly are not KUR recipients. This circumstance indicates that BPUM is still not accurately distributed. On the other hand, BPUM is also distributed to households receiving other social protection programs from State Budget (APBN), Regional Revenues and Expenditures Budget (APBD), or Special Autonomy Funds. It means that the same households receive many social protection programs simultaneously. It also shows that the data is not integrated and budget allocation is not effective and efficient. This finding can be used for program evaluation. Thus, the BPUM program and its similar program can be better targeted, and budget allocation can be effectively used.
The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau Akhsanul Khaq; Bahrullah Akbar; Khasan Effendy; Sampara Lukman
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1262

Abstract

This study analyzes the policy implementation of Government Capital Funds (GCF) for the Indonesia Logistics Bureau (Perusahaan Umum Badan Urusan Logistik, Perum BULOG) to support national food security. This study also aims to identify any obstacles and determine the development of an effective policy model for implementing the policy. This study uses qualitative methods, and the primary data was obtained from informants using the snowball technique collected from in-depth interviews. The result of this study is that the implementation of GCF fund utilization could have been more optimal in achieving the set targets due to several obstacles. These obstacles include the incomprehensiveness and inconsistencies in GCF policy planning, the difficulty of undertaking land acquisition and obtaining an environmental license,  GCF funds are much less than the total needs that should be met, and the discontinuation of the RASTRA Program for low-income families and poor food security governance. In addition, developing an implementation model for the effective use of GCF funds requires strengthening the authority of national food security management institutions. This study recommends that the government upgrade the status of Indonesia's Logistics Bureau to become a ministry-level institution. The relationship pattern with the National Food Agency must also be strengthened for better food policy governance.
The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption Sopian Sopian; Bagas Johantri; Rachma Aprilia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1346

Abstract

West Papua has a relatively high risk of corruption during the implementation of its public procurement. It is critical to recognize that public procurement business processes are analyzed as an ecosystem with interactions between actors. This research aims to determine the need for a conducive ecosystem for public procurement (PBJP) in the West Papua province and propose recommendations for improving or increasing the credibility of public procurement. This research is qualitative because primary data are obtained through interviews and forum group discussions with selected participants. The results of the study show that the public procurement ecosystem consists of Budget User Authorities (KPA) or Contract Officers (PPK), Working Units for Public Procurement (UKPBJ), Vendors, Internal Control, and  Regulators who are credible procurement actors as focal offers. Examining each actor's issues has led to the conclusion that to boost the credibility of public procurement goals. It is necessary to strengthen leadership commitment, improve the quality of human resources, and simplify laws. The research findings are expected to assist practitioners and policymakers in understanding why there is a lack of public procurement ecosystem in West Papua and propose the necessary corrective policies.
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia Sudrajat Sudrajat; Nyoman Adhi Suryadnyana; Taufiq Supriadi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1358

Abstract

This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators. The population in this study is state-owned companies with observations for 12 years, from 2010 to 2021, and uses regression analysis with SPSS tools to test the Hypothesis. The results showed that pressure and ego could detect the potential for fraudulent financial reporting. There is a tendency for management to report conditions that are different from the actual conditions when under pressure in the form of performance targets that are not supported by the resources they have. CEO duality also provides an excellent opportunity for fraudulent financial reporting practices because when there is a  position war, there is no cross-check between departments, so other parts cannot detect the potential fraud committed by the CEO. This condition also indicates weak control processes that provide wider opportunities for fraudulent financial reporting. At the same time, variables of ability, collusion, opportunity, and rationalization cannot detect financial statement fraud. This condition is because state-owned companies are required to implement the Minister of Finance Regulation number PER-11/MBU/07/2021 and the Financial Services Authority number 13/POJK.03/2017 as the basis for the implementation of Good Corporate Governance so that it is possible to commit financial reporting fraud very small.
AUDIT KEUANGAN DAN KESEJAHTERAAN RAKYAT STUDI PADA KABUPATEN BADUNG, TABANAN DAN KOTA DENPASAR TAHUN 2013 Akbar, Bahrullah; Djazuli, Achmad
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 July 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v1i1.9

Abstract

Based on Article 23 UUD 1945, state finance management is addressed for the prosperity of people. Economic and non-economic welfare are two elements that form the prosperity of the people. This study aimed to see the relationship between a financial audit and the welfare of the people in the Regencies of Badung, Tabanan, and the City of Denpasar. This study uses descriptive methodology to describe the relationship between the financial audit with the people's welfare through comparative techniques and scatter plots. The study result shows that economic welfare indicators in Bali are generally better than the national average. In addition, this study proved empirically that there is no strong relationship between financial audit particularly with people's welfare. ABSTRAKBerdasarkan pasal 23 UUD 1945, pengelolaan keuangan negara ditujukan untuk sebesarbesarnya kemakmuran rakyat. Kesejahteraan ekonomi dan kesejahteraan non ekonomi merupakan dua elemen yang membentuk kemakmuran rakyat. Kajian ini ditujukan untuk menghubungkan antara audit keuangan dan kesejahteraan rakyat di Kabupaten Badung, Tabanan dan Kota Denpasar Provinsi Bali. Metodologi deskriptif untuk menggambarkan hubungan antara audit keuangan dengan kesejahteraan rakyat melalui teknik komparasi dan scatter plot digunakan dalam kajian ini. Hasil kajian menunjukkan bahwa indikator kesejahteran ekonomi di Bali secara umum lebih tinggi dari rata-rata nasional. Selain itu dalam kajian ini dibuktikan bahwa secara empiris belum ada hubungan yang kuat antara audit keuangan khususnya dengan kesejahteraan rakyat.
PENILAIAN INDEKS AKUNTABILITAS INSTANSI PEMERINTAH Afriyanti, Dwi; Sabanu, Harpanto Guno; Noor, Fahrizal
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 July 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v1i1.10

Abstract

Accountability has been presumed by government agencies as limited to budget realization reporting through the preparation of the financial statements. The entities believe that activities have been adequately accountable if they were fairly presented through financial statements, regardless of whether they improve people's welfare or not. This presumption is different from the accountability perceived by the public. This research aimed to obtain information about accountability measurement best practices that have been applied in government institutions and other countries, that might be useful to formulate a methodology of accountability index measurement in Indonesia government institutions. The research concluded that a system that can assess the level of the government institution's accountability is needed. This system is in the form of indexes which can be used to measure the level of government's ability to achieve its performance for people's welfare. The assessment of the government accountability level could be more comprehensive if the accountability indexes were managed in an integrated way which will lead to obtaining final results or quantitative conclusions. ABSTRAKSelama ini akuntabilitas dipahami oleh instansi pemerintah hanya sebatas pada pelaporan penggunaan anggaran melalui penyusunan laporan keuangan. Entitas tersebut menganggap pertanggungjawaban kegiatan telah dilaksanakan secara memadai, terlepas dari apakah kegiatan yang dilaksanakan memberi manfaat atau tidak terhadap peningkatan kesejahteraan masyarakat. Hal ini berbeda dengan akuntabilitas yang diharapkan masyarakat. Penelitian ini bertujuan untuk memperoleh informasi tentang bestpractices pengukuran akuntabilitas yang sudah berjalan di instansi pemerintah dan dari negara lain sehingga dapat digunakan untuk merumuskan metodologi penilaian Indeks Akuntabilitas instansi Pemerintah di Indonesia. Hasil penelitian menyimpulkan bahwa diperlukan suatu sistem yang dapat menilai tingkat akuntabilitas instansi pemerintah. Sistem tersebut berupa indeks-indeks yang dapat dipergunakan untuk mengukur tingkat kemampuan pemerintah dalam mencapai kinerjanya bagi kesejahteraan masyarakat. Penilaian atas tingkat akuntabilitas pemerintah dapat lebih komprehensif, bila indeks-indeks penilaian yang sudah dilakukan instansi-instansi tersebut dikelola secara terintegrasi, sehingga memperoleh hasil akhir atau simpulan kuantitatif atas penilaian-penilaian tersebut.
KESIMPULAN DALAM PEMERIKSAAN KEPATUHAN YANG BERDIRI SENDIRI Kariningsih, Catharina Sri; Asfaroyani, Nalini; Tutiana, Latifah Dewi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 July 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v1i1.18

Abstract

BPK has the mandate to conduct audits over management and accountability of the state finance, with one of the audit types is Special Purpose Audit (PDTT). Based on the results of studies conducted by the Directorate of Research and Development of PDTT (Litbang PDTT) in 2011, PDTT consists of, among others, investigative and compliance audit. Compliance audit intended is a compliance audit performed independently. This study aims to provide information about the conclusions in the compliance audit which performed independently. The methodology used is literature study, audit reports analysis, data and information collection through questionnaires and interviews, as well as focus group discussions with practitioners and academician. Based on the study, it can be inferred that factors affecting the quality of the conclusion is the audit objective, the scope of the examination, criteria, materiality, sample and evidence. This study suggests to use ISSAI 4100 Compliance Audit Guidelines –For Audits Performed separately from the Audit of Financial Statements as a reference for the conclusion format.ABSTRAKBPK memiliki mandat untuk melakukan pemeriksaan atas pengelolaan dan tanggung jawab keuangan negara, diantaranya melalui Pemeriksaan Dengan Tujuan Tertentu (PDTT). Berdasarkan hasil kajian yang dilakukan Direktorat Litbang PDTT pada tahun 2011, pemeriksaan yang termasuk dalam PDTT adalah pemeriksaan investigatif dan kepatuhan. Pemeriksaan kepatuhan yang dimaksudkan adalah pemeriksaan kepatuhan yang berdiri sendiri. Tulisan ini bertujuan untuk memberikan informasi tentang penarikan kesimpulan dalam pemeriksaankepatuhan yang berdiri sendiri tersebut. Metodologi yang digunakan yaitu studi literatur, telaah LHP, pengumpulan data dan informasi melalui kuesioner dan wawancara, serta Focus Group Discussion dengan praktisi dan akademisi. Hasil studi menunjukkan bahwa faktor-faktor yang mendukung kualitas penarikan kesimpulan dalam pemeriksaan kepatuhan yang berdiri sendiri adalah tujuan, lingkup atau cakupan pemeriksaan, kriteria, materialitas, sampel dan bukti pemeriksaan. Studi ini mengusulkan bentuk kesimpulan yang mengacu pada ISSAI 4100 Compliance Audit Guidelines–For Audits Performed separately from the Audit of Financial Statements.

Page 16 of 31 | Total Record : 310

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