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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.
Arjuna Subject : -
Articles 310 Documents
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Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia Sudrajat, Sudrajat; Suryadnyana, Nyoman Adhi; Supriadi, Taufiq
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.
Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level Prihatmanto, Hepnu Nur; Munajat, Mas Dadang Enjat; Irawati, Ira
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i2.1361

Abstract

Despite widespread reports of corruption in 74,961 village authorities in Indonesia, the government has yet to establish an effective mechanism to detect and prevent corruption at the village government level. Therefore, this study provides an overview of corruption in villages by perpetrator profile, village development, and corruption detection pace to identify the highest-risk authorities exposed to corruption and implement preventive measures. Supported by a qualitative descriptive strategy for interpreting the data, this study analyzed 186 villages whose governing bodies engaged in corruption and were prosecuted by law enforcement officials from 2015 to 2021. The result shows that Java is more focused than other regions on prosecuting corruption cases in rural areas. Moreover, corruption cases in Java and Sumatra regions concentrate on developing villages. Outside of these two regions, most corruption occurs in disadvantaged villages. Village corruption cases were detected on average 2.72 years after the onset of corruption. These findings address a gap in previous research by exploring the variation in losses resulting from village corruption cases across different regions. The study underscores the significance of implementing regulations that mandate regular audits and other detection policies customized to specific attributes, such as region, development level, perpetrator profiles, and fraudulent scheme trends.
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.
Auditee's intention to implement audit recommendations: A qualitative study based on the theory of planned behavior Rahandiani, Dewi; Ritonga, Irwan Taufiq; Imansantosa, Prabowo
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.v10i1.1404

Abstract

Previous studies on the implementation of audit recommendations have primarily focused on identifying influencing factors without delving into the specific behaviors of individuals responsible for their implementation. This study aims to analyze auditees' intentions to implement audit recommendations using Ajzen's Theory of Planned Behavior (TPB). While TPB is typically applied with quantitative methods, this research employs a qualitative approach to gain a deeper understanding of respondents' attitudes, motivations, and values. The findings reveal five main themes that influence auditees' intentions to implement audit recommendations: lack of engagement, unorganized organizational pathways, the role of decision-makers or policymakers, mutual reluctance toward coordination, and gaps in knowledge and qualifications. Addressing these themes simultaneously is essential for the effective implementation of audit recommendations. Auditees' attitudes toward implementing audit recommendations significantly impact their intentions. However, subjective norms and perceived behavioral control can pose barriers, diminishing their commitment to the implementation process. This nuanced understanding of the factors affecting auditee behavior is crucial for developing strategies to enhance compliance with audit recommendations.
Follow-up implementations on audit results in the local government of Banten Province Sanjaya, Natta; Astuti, Retno Sunu; Wijayanto, Andi; Lituhayu, Dyah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i2.1478

Abstract

Follow-up on implementing the recommendations based on the BPK audit result in the Banten Provincial Government has not been effective due to the completion time of the follow-up not being up to standard and the audited entity having difficulty carrying out the follow-up. This study aims to determine the effectiveness and challenges in implementing the policy of completing follow-up on the results of the BPK audit in the Banten Provincial Government. This study uses a descriptive qualitative approach and primary data collection techniques (observation and interviews) with informants purposively selected from BPK and local government. The technique used for data analysis is interactive models. Results show that the policy has not covered all target groups and has no impact on direct improvement changes. Decision-making has not supported the sustainability of completing follow-up audit results. The Inspectorate's mediation effectiveness is hindered by limited personnel and budget resources.  Based on the implementation environment, actors have not been fully involved in monitoring the follow-up progress, and leaders do not have the commitment and assertiveness to encourage follow-up on audit results. The potential implication of this study suggests that the BPK should consider reformulating technical policies to ensure the effective and measurable completion of follow-up recommendations on audit results.
An experiment on bribery, tenure duration, and punishment severity in the Indonesian public finance context Nugroho, Wisnu Setiadi; Winardi, Rijadh Djatu; Wijayanti, Amanda; Permana, Yudhistira Hendra; Sanjaya, Muhammad Ryan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i2.1508

Abstract

Against the backdrop of increasing concern over corruption, this study delves into a laboratory experiment investigating the intricate dynamics of bribery concerning the duration of official tenures and the efficacy of punitive measures. Experimental methods prove pivotal in unraveling the complexities inherent in corrupt behaviors. The study unfolds a compelling pattern, shedding light on the interplay between public officials and civilians, particularly emphasizing the impact of officials' tenure duration on bribery. It brings forth a crucial correlation between familiarity with officials and a heightened likelihood of bribery, with extended tenures amplifying this susceptibility. The concept of "fixed pairing" accentuates the role of prolonged official incumbency in influencing bribery tendencies. Additionally, introducing punitive measures with financial repercussions proves effective in curbing bribery incidents and associated givebacks, particularly when applied to bribe recipients, suggesting heightened stakes public officials face. The study demonstrates the potential of dual treatments involving random pairings and punitive approaches to reduce the magnitude of bribes and givebacks. This study underscores the necessity of curtailing prolonged official tenures to mitigate bribery tendencies, offering insights into enhanced governance and ethical conduct through strategic rotational shifts and robust penalties. These comprehensive findings contribute valuable perspectives to addressing corruption and enhancing ethical standards within public institutions.
A systematic review of public sector audits in Indonesia Iis Istianah; Nia Pramita Sari; Indriani, Vitria
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.v10i1.1544

Abstract

The literature on public sector auditing in Indonesia remains nascent and requires further exploration. This study aims to provide a comprehensive overview and serve as a reference for future research in this field by analyzing the trends, developments, and prospects for further research on Indonesian public sector audit literature. This study uses a systematic literature review covering 36 articles from 2015 to 2022. It also highlights recent advancements and outlines recommendations for further research. Seven key categories for future research are identified: audit quality, audit findings and opinions, fraud, auditor characteristics, financial report quality, transparency and accountability, and emerging themes. The findings indicate that even while academic publications are on the rise, more thorough and diverse research is still required. The study indicates that research on public sector auditing in Indonesia is still in its infancy, with chances to investigate fraud, audit quality, audit findings and opinions, transparency, accountability, and emerging themes. This study's contribution is that it offers a thorough summary and a point of reference for upcoming investigations into public sector auditing in Indonesia.
The application of the organizational learning perspective in explaining the government's internal auditor’s role development Wisdana, Monika Yustia; Winardi, Rijadh Djatu; Halim, Abdul; Frendy
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.v10i1.1565

Abstract

The management of mineral and coal non-tax state revenue (PNBP Minerba) requires urgent attention and improvement, which can be achieved through appropriate oversight of internal auditors. This study assesses the efficacy of internal audit role development through an organizational learning perspective. Authors interviewed eleven informants from internal auditors of the inspectorate and auditees from the Ministry of Energy and Mineral Resources (KESDM) of the Republic of Indonesia. The data corroborates our theoretical framework within organizational significance theory, which states that the interconnection of the relationship between internal auditors and auditees, the internal audit process, and internal auditor resources culminates in the "results zone." Within this zone, internal audits yield effective outcomes that can positively influence the organization’s significance. This research reveals that auditees feel that an internal auditor’s findings and recommendations can influence their organization. This perspective can enhance PNBP Minerba management system and foster learning and organizational change. However, internal auditor recommendations have not effectively spurred organizational learning in KESDM, implying that KESDM is still in the developmental phase. This study stands out for its qualitative exploration of organizational characteristics, particularly the interplay between internal auditors and auditees, the internal audit process, and internal auditor resources.
The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis Marundha, Amor; Herianti, Eva; Anggraini, Dahlia Tri
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.v10i1.1592

Abstract

Fraud in public procurement is a critical issue; it erodes public trust and disrupts service delivery. Understanding the factors behind procurement fraud is vital for creating effective prevention strategies. While previous studies have linked obedience pressure to unethical behavior, they have not fully examined the role of self-monitoring. This study addresses this gap by investigating the impact of obedience pressure on fraudulent procurement behaviors, with self-monitoring as a moderating factor. Using an experimental method and a 2x2 factorial design, the study involved accounting students from the University of Muhammadiyah Jakarta. Findings indicate that self-monitoring significantly influences the relationship between obedience pressure and fraud: high self-monitoring individuals do not reduce fraudulent behavior under obedience pressure, unlike their low self-monitoring counterparts. Conversely, highly self-monitoring individuals exhibit less fraud when not under obedience pressure compared to those who experience such pressure. The study concludes that regardless of self-monitoring levels, subordinates tend to follow superior orders, underscoring the need for strict supervision to curb unethical practices. This research enhances attribution theory by highlighting that obedience pressure from superiors is a key factor driving fraud in the procurement process.
The impact of risk management implementation on the effectiveness of SAI’s internal audit function Pradana, Bernardus Dwita; Akbar, Bahrullah; Lukman, Sampara; Kusworo, Kusworo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1614

Abstract

Internal audits play an important role in monitoring the achievement of organizational objectives.  However, research on the factors influencing the success of internal audits remains limited. This study aims to investigate the effectiveness of BPK’s Itama (The Inspectorate General of the Audit Board of the Republic of Indonesia) functions, hypothesized to be influenced by risk management policy implementation. This study employs quantitative methods; data were collected via surveys and analyzed using structural equation modeling (SEM) to test theory-based hypotheses. Results reveal a significant positive correlation between risk management policy implementation and the effective functioning of Itama. Additionally, the study identifies key factors determining the success of risk management policy implementation: economic, social, and political conditions. Therefore, internal auditors of supreme audit institutions must consider these external factors when implementing risk management policies. This study contributes to understanding internal audit effectiveness by highlighting the impact of external economic, social, and political conditions.

Page 28 of 31 | Total Record : 310

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