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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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Improving incentives for regional tax collectors: Aligning regulations with governance goals Assanti, Wendy Kenafiana
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

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Abstract

This study explores inefficiencies in existing tax-collection incentive schemes, emphasizing the misalignment between their intended objectives and actual outcomes regarding performance, governance, and workload management. By employing a normative legal approach, it evaluates regulations governing tax collector incentives and assesses their effectiveness in meeting the desired outcomes. Through a cost-benefit analysis (CBA), the research proposes a more equitable incentive structure that integrates workload and performance-based factors. The findings indicate that result-based incentives often fail to account for the complexity of tax-collection tasks, leading to inefficiencies and undermining fiscal objectives. Moreover, the study demonstrates that workload-sensitive incentives can better align tax collector efforts with goals such as improved revenue generation and better governance. These incentives underscore the government’s commitment to integrity and professionalism in the tax system. The study concludes that tailoring incentives to workload variations fosters fairness and enhances accountability in tax administration. Offering innovative insights, this study proposes a balanced, workload-sensitive incentive scheme—a relatively unexplored approach in regional tax collection—which could serve as regulatory a reference under the new regional tax law.
Opportunities and Challenges Mapping for Achieving Energy Transition in Indonesia’s Electricity Sector Rizky, Muhammad; Suhendra, Maman
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

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Abstract

The climate change phenomena urge the government to develop policies that can anticipate catastrophic losses from climate change, one of which is to reduce emissions in the energy industry, which requires huge of money. This study examines Indonesia's energy transition program, particularly in the power sector, as well as financing methods that primarily use blended finance. This study will then examine the prospects and constraints for financing energy transition program in Indonesia. This study employs a qualitative single case study method, using primary data sources from interviews with policymakers, policy implementers, and academics on the topic of energy transition financing. This study produces mappings of finance opportunities and challenges when Indonesia adopts an energy transition program. This study is expected to contribute to policy considerations for both the government and business sectors involved in implementing Indonesia's energy transition program.
Strategic enhancement of local taxing power: A Comprehensive SWOT analysis approach Kuncoro, Antonius Ragil; Roberta
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

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Abstract

Strengthening local taxing power is a crucial element in addressing the insufficient capacity of regional governments to manage their regional assets effectively. This study seeks to identify approaches for strengthening local taxing authority within local administrations. Employing a case study methodology, the research focused on the Jombang regional government, which has a regional tax ratio of 0.6%, significantly lower than the 3% benchmark established by the Ministry of Finance. A content analysis of the data was performed to identify the Strengths, Weaknesses, Opportunities, and Threats (SWOT) in strategy development. The findings suggest that the advised strategy falls within Quadrant I, representing the Strengths–Opportunities (S-O) combination, indicating an aggressive and proactive approach. The S-O strategy refers to leveraging strengths or advantages to seize and capitalize on available opportunities. The suggested operational steps include (1) intensification and extensification; (2) adding tax payment channels; (3) integration/data exchange with other government agencies; (4) intensification of law enforcement cooperation; (5) strengthening regional tax regulations; and (6) improving the quality of human resources. While numerous studies have addressed regional tax management, this research is novel in its focus on developing regional tax enhancement strategies through a comprehensive SWOT analysis.
Ethics on the line: How obedience pressure shapes auditors’ decisions Yulianto, Eko; Sari, Retna
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.v11i1.1851

Abstract

This study examines the influence of professional skepticism and obedience pressure on auditors’ ethical formulation of audit opinions. Encompassing central and regional offices, 243 auditors from the Audit Board of Indonesia participated in this experimental study. In the scenario, a junior audit manager discovered a misstatement in fixed asset accounts; obedience pressure was simulated by imposing career advancement threats if the auditor did not ignore the error. Binary logistic regression was employed to predict the likelihood of issuing an unqualified audit opinion under different conditions. Obedience pressure significantly reduced ethical decision-making, with auditors more likely to follow superior orders even when such orders compromised ethical standards. In contrast, professional skepticism, as a standalone factor, did not significantly influence ethical decisions. However, its interaction with obedience pressure exhibited a marginal effect, implying that greater skepticism may somewhat mitigate the adverse influence of obedience pressure. These findings highlight the complex interplay between organizational influence and individual traits in auditing practices, as well as the ethical risks faced by professional auditors. The study's novelty lies in its use of practicing auditors as participants, in contrast to earlier research involving students or non-practitioners, allowing for a more realistic assessment of how skepticism operates in actual audit settings.
Asset-backed securities in Indonesia: A strategic alternative for infrastructure financing Prajaningtyas, Winda; Dinarjito, Agung
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.v11i1.1854

Abstract

Budget constraints continue to hinder the Indonesian government’s ability to maximize infrastructure development. In order to address these limitations, innovative financing methods are essential for accelerating infrastructure projects with restricted resources. This study explores the potential and challenges of implementing asset-backed securities (ABS) as an alternative financing mechanism for infrastructure development in Indonesia. Employing a qualitative research approach, this study utilizes primary data from interviews and secondary data from financial statements, prospectuses, and previous research on infrastructure asset securitization. The findings indicate that although ABS can serve as a viable alternative financing method for infrastructure development, its implementation presents several challenges. This study aims to contribute valuable insights for regulators, originators, and investors to facilitate the more effective adoption of asset securitization in Indonesia.
Exploring key determinants of internal control weaknesses and non-compliance using audit findings in Indonesian ministries Pratama, Aditya; Salim, Susanto
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.v11i1.1887

Abstract

Indonesian ministries face challenges in maintaining a strong internal control system, as demonstrated by BPK Audit findings that identified significant internal control weaknesses that led to substantial non-compliance incidents across ministries. This study examines key factors behind the weaknesses of the Internal Control System (ICS) and the non-compliance cases identified in Indonesian ministry audits from 2020 to 2022. Using a path analysis within the Structural Equation Modeling framework, we analyze the effects of age, size, budget realization, non-tax state revenue, and audit follow-up results. Our findings show that higher budget realization and non-tax state revenue contribute to ICS weakness, while younger ministries face greater ICS risks but fewer non-compliance cases. Strong audit follow-up helps reduce the number of non-compliance cases, highlighting its role in improving compliance. The study emphasizes the importance of robust internal controls and effective FUAR implementation in mitigating compliance risks and enhancing governance. It also provides new insights into the relationship between ministry characteristics, ICS weaknesses, and non-compliance cases, contributing to stronger financial management in the public sector.
Competency assessment in fraud detection at BPK: Challenges and enhancements Sukma, Dadang; Wardhani, Ratna
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.v11i1.1913

Abstract

Public concerns have been raised regarding the audits conducted by the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan or BPK), the supreme audit institution, which often issues unqualified opinions despite the increasing number of corruption cases. Internally, BPK recognizes this issue as a critical risk that must be mitigated to preserve public trust. BPK must maintain its competence and safeguard public funds. This case evaluates auditors’ competency levels, identifies internal factors supporting their competence, and examines BPK’s initiatives for improving fraud detection skills. Using survey, interview, and document review data, this case study assesses competency according to BPK standards. It investigates internal factors through the auditor's code of ethics and reviews performance reports to evaluate fraud detection skills. Our study finds that BPK auditors possess strong fraud detection skills. Second, the key internal factors strengthening fraud detection include competence and professional due care. Third, BPK has introduced limited education, training, and CFE/CFrA certification policies. Senior fraud detection auditors report feeling more competent due to their increased training, experience, and access to certifications. This study employs novel internal standards, self-assessment surveys, and interviews to analyze fraud detection proficiency.
Do internal controls improve integrity? A comparative study of central and regional governments Nurmalasari, Devi; Dominicus Savio Priyarsono; Linda Karlina Sari
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.v11i1.2038

Abstract

Integrity is a cornerstone of good governance; yet, its realization remains uneven across various levels of government in Indonesia. This study aims to compare the influence of integrated internal control system components—risk management, internal audit, internal control systems, and corruption control—on the integrity of central and regional government agencies. A quantitative approach is employed using Spearman’s rank correlation and panel data regression analysis on data from 42 central and 491 regional agencies collected between 2022 and 2023. Model selection is based on the Chow, Hausman, and Breusch–Pagan tests. The results show that in regional agencies, risk management, internal control systems, and corruption control significantly enhance integrity, while internal audit does not. Conversely, none of the control components show a significant effect on integrity in central agencies, indicating a gap between system maturity and actual governance outcomes. These differences reflect contextual challenges, including bureaucratic complexity, limited leadership engagement, and a compliance-oriented implementation approach. The study concludes that tailored strategies are needed to strengthen internal audits in regional agencies and to move beyond procedural compliance in central institutions. The study offers practical implications for improving public governance and contributes novel insights through its comparative approach across government levels.
Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments Marsus, Soffan; Yasni, Raynal; Fajarianti, Muliani Sulya; Arianto, Agung; Sustiyo, Joko
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.v11i1.2068

Abstract

Inventory accounting plays a critical role in public sector financial management, supporting transparency, asset control, and budget accountability. This study examines the challenges associated with implementing inventory accounting standards in Indonesian local governments, with a particular focus on inventory recording, classification, and governance. Using an interpretive qualitative approach, the research draws on document analysis of national and international accounting standards and focus group discussions with government accounting practitioners. The findings reveal persistent difficulties in integrating financial and inventory systems, notably due to discrepancies in classification codes, incomplete asset handover documentation, and fragmented regulatory frameworks. The transition to digital inventory management remains hindered by limited technical capacity, system fragmentation, and inconsistent application of valuation methods, especially the use of first-in, first-out (FIFO) and first-expired, first-out (FEFO) approaches in the health and procurement sectors. These issues contribute to inefficiencies in financial reporting and elevate audit risks. The study highlights the need for regulatory harmonization, improved interdepartmental coordination, and stronger governance mechanisms to enhance compliance and transparency. The adoption of integrated digital tracking systems and standardized reporting procedures is also recommended to reduce inconsistencies and improve audit readiness. This research contributes to the literature by offering practical insights into regulatory misalignment and proposing strategies to improve inventory management in local government.
Transformational leadership, business intelligence, and e-government: Enhancing public sector performance mediated by risk management Firmansyah, Amrie; Khakim, Lutfi Abdul
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

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Abstract

Public sector organizations face increasing pressure to improve performance, accountability, and service delivery amid increasing complexity and uncertainty. While transformational leadership, business intelligence (BI), and e-government have been independently associated with performance improvement, their combined impact—particularly through the mediating role of risk management—remains underexplored. This study investigates the influence of transformational leadership, BI, and e-government on organizational performance in the public sector, with risk management as a mediating variable. Using empirical data from the Ministry of Finance in Indonesia, the study examines how these factors collectively enhance performance by fostering a risk-aware culture, promoting data-driven decision-making, and streamlining administrative processes through digital integration. Partial least squares structural equation modeling (PLS-SEM) was employed to test the model. The findings reveal that transformational leadership, BI, and e-government each exert both direct and indirect positive effects on organizational performance, with risk management acting as a key mediating mechanism. The novelty of this study lies in its integrated framework, which connects leadership, technology, and risk governance in explaining public sector performance. It contributes to the limited literature on risk management in the public sector. It presents practical insights for policymakers seeking to optimize governance frameworks through effective leadership and technological solutions.

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