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[PROMOTING DEVELOPMENT PROGRAM EFFECTIVENESS: THE EXPECTED ROLE OF PUBLIC SECTOR AUDIT IN STATE FINANCE MANAGEMENT ]]>
<![CDATA[Wibowo, Andi]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i2.358
<![CDATA[Public sector audit has an important role in development by improving transparency and accountability of state finance management. It is observed, however, that many development programs do not meet their objectives. It indicates that the current public sector audit has not been adequate to promote development program effectiveness. The objective of this research is to confirm whether the current public sector audit approach is not adequate to promote development program effectiveness and what additional roles are expected to be fulfilled by public sector audit. This study is based on the Indonesian context and uses a qualitative methodology where 27 semi-structured interviews were conducted to Member of Parliament and officials of the Supreme Audit Institution (SAI) and government entities in Indonesia. The study shows that the existing public sector audit has not been adequate to promote development program effectiveness because it pays more attention to financial and compliance aspects of the development program. Moreover, it also focuses on a completed development program. Stakeholders expect that public sector audit also needs to provide the solution, provide preventive measures, create a good environment and produce useful information for decision making.]]>
<![CDATA[SUPERIOR AUTHORITY AND FRAUDULENT IN PROCUREMENT OF GOODS/SERVICES: THE ROLE OF CODE OF ETHICS ]]>
<![CDATA[Sitanala, Theresia Febiengry]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i2.374
<![CDATA[An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the noncompliance of the goods and services procurement officials with the code of ethics for the implementation of goods and services procurement. Corruption cases in the goods and services procurement tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, and Technical Implementation Activities Officials. In other words, officials (superiors) use their authority to commit fraud in the goods and services procurement. The purpose of this study is to determine and evaluate the role of the code of ethics on the influence of superior authorities on fraudulent acts in goods and services procurement of government agencies in Indonesia. This study used the laboratory experiments method with the accounting students of Pattimura University, Ambon as the participants and a two-way ANOVA with a 2x3 factorial experimental design as a data analysis technique. The results of this study show that superior authority plays an important role in influencing the occurrence of fraudulent acts in the goods and services procurement, and a code of ethics can reduce it. There is a difference in the tendency to commit fraud in the goods and services procurement when there is a superior authority and no superior authority. The tendency to commit fraud will be smaller for individuals who are asked to read the code of ethics and signatures it compared to only reading the code of ethics and without a code of ethics.]]>
<![CDATA[MEASURING SUSTAINABILITY PERFORMANCE IN UNIVERSITY: IS IT POSSIBLE TO IMPLEMENT SUSTAINABILITY ACCOUNTING IN PUBLIC SECTOR ORGANIZATION? ]]>
<![CDATA[Kurniawan, Putu Sukma]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v6i1.376
<![CDATA[This study aims to identify the ability of non-business organizations to implement the concept of sustainability accounting and to measure the organization’s sustainability performance. The object of this study is higher education institutions (public universities). This study used a qualitative paradigm with data collection techniques and using the document analysis method. The data used is the university’s sustainability report and relevant documents. The methods used to analyze sustainability performance is the GASU method and the STARS System. The results of this study found that public university organizations can apply the concept of sustainability accounting and have a very high capability to implement the concept of sustainability accounting. This study also identified the challenges in the implementation process of sustainability accounting in public sector organizations, particularly in higher education institutions. ]]>
<![CDATA[APPLICATION OF INVENTORY TURNOVER ANALYSIS ON INDONESIAN MINISTRY/AGENCY FINANCIAL STATEMENT ]]>
<![CDATA[Rianto, Laskar]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i2.377
<![CDATA[Inventory turnover is a simple accounting analysis method seldom used by the user of Indonesian governmental organization’s financial statement due to lack of accrual information in the past. The opportunity for the application of this analysis arrived in 2015 along with the implementation of accrual accounting basis by the Indonesian government. This study observes the Indonesian ministry/agency (MA) inventory management focusing on the inventory average flow time, during the 2017 and 2018 period. The study shows that among 86 MAs, 62 MAs have desired average flow time. The other 24 MAs have high average flow time with 12 of them also have unstable average flow time. While several MAs disclosed information related to their average flow time, most MAs did not. Thus, they failed to communicate their conditions to their stakeholders. The average flow time can be used as a starting point for the managers, auditors, and other stakeholders to further analyze government inventory management. Better inventory management can reduce costs and improve the government planning process. Therefore, the government may be capable of allocating their budget for other programs or activities to deliver higher value for the public.]]>
<![CDATA[DO THE GOVERNMENT EXPENDITURE AUDITS CORRELATES WITH CORRUPTION IN THE PUBLIC PROCUREMENT? ]]>
<![CDATA[Yanto, Deri]]>;
<![CDATA[Adrison, Vid]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v6i1.378
<![CDATA[Public procurement is the main area of corruption in the government. This study aims to examine the correlation between government expenditure audit conducted by BPK and local government corruption behavior. This study uses a fixed effect panel regression approach and the dependent variable is the value of irregularities in the public procurement sector in all local governments in Indonesia. This study found that the government expenditure audit carried out in the previous period correlated with changes in local government corruption behavior. Local governments will reduce corruption behavior as an implication of changing views and calculating expected cost corruption based on their experience of being audited. Besides, local governments expect their probabilities to be re-audited. It is evident in the local government which has not been audited for three years that it will try to reduce its corrupt behavior because it is expected that this year will be audited again. This study suggests an increase in audit frequency that is expected to decrease the aggregate corruption level in public procurement in local government. ]]>
<![CDATA[THE AUDIT BOARD OF REPUBLIC OF INDONESIA OPINION AND BRIBERY IN LOCAL GOVERNMENTS IN INDONESIA ]]>
<![CDATA[Astuti, Yuniasih Dwi]]>;
<![CDATA[Adrison, Vid]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i2.379
<![CDATA[This study is motivated by the trend of corruption cases which increase from year to year, where bribery is the first number in corruption cases. As many as 128 cases of bribery with in kracht status occurred in the local government that received an unqualified opinion from the Audit Board of the Republic of Indonesia (BPK RI). Using the Zero Inflated Poisson (ZIP) Panel Regression, this study examines the correlation between financial statement opinion and the number of bribery corruption cases based on 258 bribery cases that have been handled by the Corruption Eradication Commission (KPK) in the period 2008-2017. The estimation result shows that there was no correlation between financial statement opinion and the number of bribery cases. However, the increase in the amount of capital expenditure also goods and services expenditure is related to the increase in the number of bribery cases. This study recommends BPK to consider improving the quality of fraud detection through audit procedures on financial statements, especially in regions that have a relatively high value of capital expenditure and service goods expenditure. ]]>
<![CDATA[ANALYSIS OF BPK LEGAL BASIS FOR FORESIGHT AUDITORS FOR THE ACCELERATED ACHIEVEMENT OF THE SUSTAINABLE DEVELOPMENT GOALS ]]>
<![CDATA[Putra, Angga Kiryaditama]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 6 No. 2 (2020): JTAKEN Vol. 6 No. 2 December 2020 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v6i2.383
<![CDATA[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. ]]>
<![CDATA[EXPLAINING EXISTING PERFORMANCE OF INDONESIA’S AUDIT BOARD: INFORMAL NETWORKS, CONSTITUTIONAL MAKERS’ DECISION, AND CONSTITUTIONAL REFORM ]]>
<![CDATA[Baidhowah, Adfin Rochmad]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v6i1.392
<![CDATA[This study seeks to explain the process of Audit Board article amendment in the constitutional reform as the source of current BPK’s performance, by answering questions: how much do informal networks influence constitutional maker’s decision and to what extent do the external pressures influence the informal networks on the amendment of Audit Board article? This study used a quantitative method to develop variables of social networks in examining how much informal networks based on ideational informal networks influence constitutional makers’ voting between 1999 and 2001 in six meetings which contained voting out of 39 meetings of the Audit Board article amendment. Illustrating statistically significant results of the influence of ideational informal networks on the constitutional makers’ decisions and the influence of high political effect (president’s preference) and strong party pressure on the ideational informal networks, this study shows that “the progressive liberal bloc” which can enforce constitutional reform – particularly Audit Board article though not full-scale reform – within the “ineffective formal institution” as it happened in transition era, has shown how informality’s outcome is in line with formality’s outcome, so it causes improved performance of Audit Board today. Because the statistical evidence talks to broader topics about the people representative bodies and governance, this study suggests paying more attention to the factors of constitutional makers’ networks, on and off the meetings of constitutional reform.]]>
<![CDATA[MANDATORY AUDITOR ROTATION: THE PERCEIVED BENEFITS AND DRAWBACKS (A CASE STUDY IN BPK) ]]>
<![CDATA[Anggraini, Putri]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v6i1.394
<![CDATA[After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK. This study intends to empirically test the impact of mandatory rotation towards auditors' independence in fact and in appearance. Additionally, the study examines how auditor satisfaction towards the policy affects their perceived benefits and drawbacks of the scheme. Following a statistical assessment of primary data using the independent-samples t-test, findings show that independence in appearance of auditors would be enhanced as a result of mandatory rotation. The rotation policy, however, could not by itself improve auditors’ independence in fact. Consequently, complementary schemes are needed to preserve the independence in fact of auditors. Further, auditors who have a favorable view of mandatory rotation would assume that the mechanism offers more advantages than disadvantages. On the other hand, unhappy employees would perceive that mandatory rotation brings more adverse effects than positive ones. The vast majority of respondents also believe that the rotation mechanism is necessary to be implemented in BPK. Lastly, a number of valuable respondent inputs aimed to improve the rotation scheme are elaborated in this study.]]>
<![CDATA[BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION ]]>
<![CDATA[Misra, Fauzan]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v6i1.400
<![CDATA[Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry. However, there is little attention to behavioral problems in previous studies called ratcheting behavior. This study investigates such behavior in a governmental budgeting setting. Besides, this study extends by testing ratchet behavior when local government adopts a well-known budget control mechanism, called analysis on standardized expenditure. To accomplish this purpose, study participants role-played as the budget preparer on a government budgeting task. The experiment used a web-based instrument that involved 51 participants. Results showed that budget preparer engaged in a ratchet behavior when setting their budget. Furthermore, budget ratcheting did not occur when preparer using an analysis of standardized expenditure. However, this situation only remains for one year. In the next year, preparer engaged in a ratchet behavior, at a lower intention. These findings underscore the importance of analysis of standardized expenditure in a government budgeting process environment. As a practical contribution, these findings suggest that using and monitoring for the adoption of analysis on standardized expenditure should be maintained continuously. ]]>
