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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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Influence of integrity, independence, professional skepticism, and audit situation on audit opinion Aulia, Rahma; Maulana, Agus; Supriadi, Taufiq
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.v10i1.1626

Abstract

In forming an audit opinion, some aspects need to be considered by state auditors. This study aims to investigate the impact of integrity, independence, professional skepticism, and audit situation on audit opinion in the context of auditing state institutions by state auditors. Cluster proportional sampling was used to sample 52 auditors who worked at the Directorate General of Audit I, BPK RI. The analysis was conducted using structural equation modeling and partial least squares with SmartPLS 4 software. The results revealed that integrity and independence positively affected audit opinion. Professional skepticism and audit situations do not affect audit opinion. The results will provide input to the BPK RI in guiding the development of auditor competencies to improve the quality of audit results. This study concludes that auditors believe that when they demonstrate integrity and independence, the accuracy of audit opinion will increase. This is because, with these qualities, an auditor will have courage, honesty, and responsibility and will not be unduly influenced. Although previous studies have extensively examined the impact of these factors in the context of audit firms auditing commercial companies, this is a novel study in the context of audits conducted by state auditors for state institutions.
Accountability and fiscal transfer: The perfect duo for enhancing the regional economy Bakri, Muhammad Rafi; Putu Permana Bagiada; Yogantari, Ni Luh Rosinta; Marlina, Luh Sri
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.v10i1.1639

Abstract

Each region in Indonesia receives varying amounts of fiscal transfers from the central government, influenced by regional characteristics and accountability. This study examines the impact of fiscal transfers with accountability as a catalyst for the economic growth of Indonesia's regions proxied by gross regional domestic income. The independent variables are the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH), while accountability as control variables proxied by BPK audit findings, bureaucratic reform (RB), SAKIP, and APIP scores. Data from 34 provinces over 2016-2020 (170 observations) were analyzed using a fixed effects model and Panel Corrected Standard Error regression. This research fills a gap by examining the simultaneous effects of fiscal transfers on economic growth. The findings indicate that fiscal transfers significantly impact regional economies. The DAK has the highest effect, followed by DBH and DAU. Accountability, measured by APIP, SAKIP, RB scores, and BPK audit findings, is essential for efficient use of transfer funds. BPK audit findings negatively impact the regional economy, underscoring the need for regional governments to improve accountability to optimize central government transfers and support economic growth. Thus, fiscal transfers and accountability are pivotal for enhancing regional financial management and economic performance.
New national fiscal policy for accelerating regional development of infrastructure in Indonesia Runjung, R. Muhammad Rouffie Putera Kesuma
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.v10i2.1685

Abstract

Over the past few years, regional financing in Indonesia, as regulated by law, has continued to develop. In the beginning, the regional financing schemes in Indonesia and the term used was restricted to the term regional loan, until in 2022, the Government of Indonesia formally issued Law Number 1 of 2022, which as one of the most important issues discussed the expansion of regional debt financing schemes in Indonesia into 3 (three), namely regional loans, regional bonds, and regional sukuk. This research aims to provide a descriptive explanation of the regulation of financing schemes in Indonesia through Law Number 1 of 2022 On Financial Relations between the Central Government and the Regions and Government Regulation Number 1 of 2024 On Harmonization of National Fiscal Policy. This research is based on a literature review by linking the latest regulations related to regional financing schemes in Indonesia with case studies and descriptive explanations related to regional financing schemes consisting of regional loans, regional bonds, and regional sukuk. This study aims to explain the new regional financing system provided by Government Regulations Number 1 of 2024 so that it can be used and implemented by the regional government in financing the development.
DEVELOPING ETHICAL BEHAVIOURS AT BPK THROUGH HUMAN RESOURCE MANAGEMENT PRACTICES Syukur, Yusuf Setiawan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 2 December 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v1i2.27

Abstract

According to the 1945 Constitution, the Audit Board of the Republic of Indonesia (BPK) has an important role in fostering good governance and combating corruption in Indonesia's public sector through its audit works. To be successful, BPK must implement and enforce ethical behaviors within the organization. There are laws and regulations (e.g., code of ethics of civil servant and employee discipline) and systems, policies, and practices set up by authorities at BPK (e.g., BPK's code of ethics, whistle-blowing procedure, the Honourary Council of BPK's Code of Ethics (MKKE), and ethics training) that regulate and influence behaviors of employees and members of the board. When reviewing the literature, this paper attempts to understand the antecedents of ethical/unethical behaviors in organizations and look for best practices (including human resource management practices) in developing ethical behaviors in organizations. It turns out that the ethical frameworks within BPK have strong theoretical support. Despite the strong theoretical support from the literature, this study attempts to identify gaps between the best practices and ethical frameworks within BPK. In response to the gaps, this study attempts to offer recommendations so as to close the gaps and improve the ethical frameworks within BPK. In the end, this study produces seventeen recommendations. AbstrakBerdasarkan Undang-undang Dasar 1945, Badan Pemeriksa Keuangan Republik Indonesia (BPK) mempunyai peran penting dalam meningkatkan tata kelola pemerintahan yang baik dan memberantas korupsi di sektor publik di Indonesia melalui kegiatan pemeriksaannya. Agar sukses dalam mencapai tujuan tersebut, BPK harus menerapkan dan menegakkan perilaku etis di dalam organisasi. Ada undang-undang dan peraturan peraturan (contoh: kode etik Pegawai Negeri Sipil (PNS) dan peraturan disiplin pegawai) dan sistem-sistem, kebijakan-kebijakan, dan praktik-praktik yang dibentuk oleh pihak yang berwenang di BPK (contoh: kode etik BPK, prosedur pelaporan pelanggaran (whistle-blowing procedure), Majelis Kehormatan Kode Etik BPK (MKKE), dan diklat-diklat yang berkaitan dengan etika PNS dan kode etik BPK) yang mengatur dan mempengaruhi perilaku pegawai dan anggota badan. Ketika meninjau literatur, tulisan ini mencoba untuk memahami penyebab-penyebab perilaku etis/tidak etis di dalam organisasi dan mencari praktik-praktik terbaik (termasuk praktik-praktik dalam manajemen sumber daya manusia) yang dapat digunakan untuk mengembangkan perilaku etis di dalam organisasi. Berdasarkan hasil tinjauan literatur, kerangka etis yang ada di BPK ternyata mempunyai dukungan teoritis yang kuat. Terlepas dari dukungan teoritis yang kuat tersebut, studi ini bertujuan untuk mengidentifikasi kesenjangan antara praktik-praktik terbaik dengan kerangka etis yang ada di BPK. Sebagai respon terhadap kesenjangan tersebut, studi ini juga bertujuan untuk memberikan rekomendasi-rekomendasi yang mana diharapkan dapat menutup kesenjangan tersebut dan meningkatkan kerangka etis yang ada di BPK. Pada akhirnya, studi ini menghasilkan tujuh belas rekomendasi.
The urgency of refining the accounting standards of state tax revenue and receivables Asqolani; Mulyana, Budi
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.v10i2.1615

Abstract

Indonesia's Central Government Balance Sheet reflects substantial amounts of tax revenue and receivables, indicating the potential for significant state budget receipts. However, for the past 5 years, the audit report of the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan, BPK) on the Central Government Financial Report (LKPP) has consistently identified accuracy issues of tax receivable balances. Accordingly, this study explores the accounting problems related to tax revenue and receivables within the Directorate General of Taxes (DGT) and proposes solutions how to improve them. A qualitative case study approach was employed using data collected through documentation and triangulated interviews with the Ministry of Finance (DGT and Directorate General of Treasury), BPK, and the Government Accounting Standards Committee. Results showed that inadequate regulation on the accrual-based reporting of tax transactions leads to underreported state revenue and receivables. The findings also provide empirical evidence that adopting International Public Sector Accounting Standards (IPSAS) 23, which covers revenues from non-exchange transactions (taxes and transfers), into Indonesia’s Government Accounting Standards could solve tax revenue and receivable accounting problems. Furthermore, a comparative analysis of ASEAN countries revealed that Malaysia, Singapore, and the Philippines have already incorporated IPSAS 23 into their accounting frameworks.
Discretion leads to corruption in Indonesian Public Service Agency Hospitals: Governance challenges and control mechanisms Assanti, Wendy Kenafiana
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.v10i2.1632

Abstract

This study examines the relationship between the abuse of discretion and corruption in regional public service agency (PSA) hospitals in Indonesia, focusing on five specific cases. The objective is to raise awareness among stakeholders about how discretion can facilitate corruption, which can have serious legal consequences. The study uses qualitative secondary data analysis, including statutory regulations, court decisions, and academic literature, to explore the effects of the reinventing government concept on hospital management. This concept grants PSA hospitals autonomy in managing their revenues and expenditures, bypassing traditional bureaucratic procedures to improve healthcare quality. However, this financial management flexibility has also increased opportunities for corruption, including fund misappropriation, procurement collusion, and unauthorized resource allocation. Using Klitgaard’s corruption equation, the study reveals that while increased discretion offers benefits, existing oversight mechanisms are insufficient. The study concludes that to reduce corruption risks, it is crucial to enhance accountability through more robust internal controls, local government oversight, and external auditing. These measures align discretion with good governance principles and legal frameworks. This study provides novel insights into the link between administrative discretion and corruption in the public health sector, highlighting the need for comprehensive control systems in PSA hospitals to balance autonomy with accountability.
The evolution of Indonesian SAI maturity: Oversight, insight, and foresight functions of health-themed performance audits Andrianto, Nico; Basuki, J; Karunia, R. Luki; Nurdin, Nurliah
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.v10i2.1691

Abstract

The maturation of Supreme Audit Institutions varied considerably across countries, shaped by numerous factors influencing their development trajectory. This research examines the evolutionary maturation of the health sector performance audits conducted by Badan Pemeriksa Keuangan (BPK), distinguishing itself from previous studies focusing on capability development, implementation process, evaluation of government policy effectiveness, or assessment of BPK’s performance audits. Amid the limited research on Supreme Audit Institutions (SAI) maturity models across various countries, this study aims to address this gap in the existing literature. A mixed-methods approach was employed, analyzing 840 health-related performance audit reports and BPK viewpoints from 2008 to 2023. This analysis was complemented by a comprehensive literature review and triangulated through interviews with auditors and auditees. The findings reveal that BPK’s maturity development was influenced by multiple factors, encompassing the adoption of new public management concepts, efforts to achieve the National Medium-Term Development Plan (RPJMN), the impact of the COVID-19 pandemic, and the integration of Sustainable Development Goals (SDGs). It is recommended that in the future, BPK should prioritize the most recent public issues more. Furthermore, to enhance BPK’s maturity, it is essential to incorporate an insight- and foresight-driven approach with thematic performance audits.
International evidence: Supreme Audit Institution oversight and government governance roles in achieving Sustainable Development Goal 1 Awalia, Dzur; Abdullah, Muhammad Ikbal; Furqan, Andi Chairil; Megawati, Megawati
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.v10i2.1779

Abstract

Poverty reduction is both a key goal and a prerequisite for sustainable development, requiring improved oversight and governance for lasting impact. This study examines the role of Supreme Audit Institutions (SAI) oversight and effective government governance in achieving the United Nations (UN) Sustainable Development Goal (SDG) 1, which focuses on poverty alleviation. This study integrates government governance, SAI oversight, and economic indicators to offer new insights into the factors influencing SDG 1 for poverty alleviation. Using multiple linear regression on data from 116 UN member countries in 2021, this study analyzes the impact of SAI oversight and government governance quality on SDG 1. Gross domestic product (GDP) and gross national income (GNI) serve as control variables to evaluate their role in poverty reduction. The findings indicate that stronger SAI oversight and improved governance significantly contribute to poverty reduction efforts aligning with SDG 1. Economic factors, including larger GDP and country classification (developed vs. developing), also show positive effects, highlighting the role of resources and governance capacity in poverty alleviation. Strengthening SAI oversight and government governance is essential to accelerate SDG 1 achievement, with theoretical and practical policy implications. Economic resources, such as GDP and GNI, are also critical in supporting sustainable poverty reduction.
Using LDA for audit risk assessment of the Indonesian BOS fund: Insights from news analysis Istianah, Iis; Sari, Nia Pramita; Butar Butar, Afrialdi Syahputra; Pasaribu, Bonar Cornellius
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.v10i2.1803

Abstract

This study explores the implementation of text mining in audit risk assessment. We use the latent Dirichlet allocation (LDA) algorithm to reveal hidden topics representing risks in the management of the Indonesian School Operational Assistance Fund (BOS Fund). Using 1,460 news data points from a leading Indonesian news portal, this study proves that using text mining with the LDA algorithm effectively identifies the risks of an audit object. This study makes two important contributions to the information systems and audit literature. First, it provides evidence from online news archives to facilitate a more reliable, current, and comprehensive selection of potential audit areas by encompassing evolving social realities and facts. In the contemporary era, the accelerated and precise dissemination of information via the Internet renders the LDA approach feasible and prudent. Second, it provides a practical and applicable framework for audit risk assessment using nonfinancial sources from independent parties, which can be used as a guide for the development of audit models in the public and private sectors.
Developing operational risk-level assessment for selecting auditable units: Factor analysis and analytic hierarchy process approach Dewantoro, Fuad Ramdhan; Lestari, Yetty Dwi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.1701

Abstract

This study introduces a new method for calculating operational risk levels in selecting audit units at Statistics Indonesia (BPS). The key novelty of this study lies in its two-level assessment framework, which systematically compares different risk calculation methods to determine the most effective approach for operational risk evaluation. Using exploratory factor analysis, the study identifies four key operational risk factors: operational costs, internal control, investment and guarantees, also financial performance. The analytic hierarchy process (AHP) is then applied to systematically assign weight scores to these factors and their corresponding subcriteria based on expert judgment. Integrating these approaches results in a more structured, comprehensive, and accurate risk assessment model. Compared to the previous method, this new method exhibits a narrower but more optimal risk-level range, a slightly higher average operational risk level, and fewer instances of underestimation or overestimation. This new method enhances the precision of risk assessment in selecting BPS audit units, enabling the internal audit team to allocate resources more effectively by prioritizing high-risk work units. Consequently, the overall efficiency and effectiveness of BPS's internal audit process improved.

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