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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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Enhancing public integrity through governance, risk, and compliance implementation: A quantitative analysis from Indonesia Asshanti, Fathia Fauziah; Priyarsono, Dominicus Savio; Sari, Linda Karlina
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2029

Abstract

The decline in Indonesia’s national integrity index in recent years indicates a significant increase in corruption, particularly in public sector organizations. Although the government has implemented various policies and regulations to mitigate corruption, the results have yet to show substantial improvement. One potential approach to addressing this issue is the governance, risk, and compliance (GRC) framework, a strategy designed to strengthen accountability, transparency, and compliance. This research aims to analyze the impact of GRC implementation in public sector organizations in Indonesia, both nationally and regionally. While previous studies have explored the GRC for reducing corruption through theoretical or qualitative assessments, this research provides a quantitative analysis to measure the direct correlation between GRC and public sector integrity. The research methodology employed in this study includes a literature review, descriptive analysis, Pearson correlation test, and panel data regression. The results of this research indicate that the governance component is associated with a significant improvement in integrity across all public sectors. In contrast, the compliance component is related to improvements in local government. Several recommendations were formulated to improve the national integrity index, including strategies for enhancing GRC implementation.
Determinants of whistleblowing intention at government institutions Pangestuti, Arum Rahmah; Atmini, Sari
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

Whistleblowing is an effective mechanism for addressing fraud when its members actively participate. This study examines the impact of fraud awareness, anonymous reporting, and accessibility on whistleblowing intentions in government institutions. Using a quantitative approach, primary data were collected via questionnaire surveys administered to civil servants working at the Financial and Development Supervisory Board (BPKP) Republic of Indonesia. The final dataset comprised 396 respondents across 33 work units and was analyzed using SmartPLS 3.0. The findings revealed that higher fraud awareness, greater access to whistleblowing channels, and anonymous reporting mechanisms significantly correlate with increased whistleblowing intentions. Theoretically, this study expands existing literature by validating the theory of planned behavior, particularly its constructs of attitude toward behavior and perceived behavioral control. Additionally, it further supports the principles outlined in the Prosocial Behavior Theory. Practically, the results provide valuable insights for policy formulation aimed at enhancing whistleblowing participation. This includes strategies to raise fraud awareness through socialization, strengthen policies ensuring the quality of anonymous reporting mechanisms, and support organizational accessibility to whistleblowing channels. Moreover, this study introduces a novel perspective by incorporating accessibility as a key dimension in whistleblowing intention research, addressing a gap in previous studies.
Artificial intelligence in public finance: A bibliometric exploration Azwar, Azwar; Usman, Abur Hamdi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2059

Abstract

Artificial intelligence (AI) is increasingly transforming public finance, influencing transparency, efficiency, and decision-making in government financial management. This study maps the research landscape on AI applications in public finance to identify dominant trends, including patterns in publication growth, commonly discussed topics, contributions from leading institutions and researchers, emerging areas of inquiry, and underexplored domains. The study utilizes bibliometric analysis of Scopus-indexed publications from 2015 to 2025. The results show rapid growth in research output, with dominant themes including AI applications in taxation, budgeting, performance forecasting, and financial integration, while emerging topics such as ethics, sustainable development goals, carbon emissions, and pandemic-related fiscal strategies are gaining prominence.  Conversely, AI’s role in poverty alleviation, inflation control, and tax risk management remains underexplored. The findings suggest that AI can enhance audit capabilities, strengthen policy evaluation, and improve public sector accountability. Theoretically, this research expands the intersection of AI and public finance governance, while practically, it offers policymakers insights to prioritize AI-driven reforms. The novelty lies in providing a comprehensive bibliometric mapping that identifies strategic research gaps, guiding future studies toward areas with high potential for innovation and policy impact.
Non-tax revenue performance determinants and the moderating role of internal auditors’ capability in Indonesia’s public sector Angelia, Lisa; Wibowo, Puji
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1916

Abstract

Non-tax revenue (NTR) plays a crucial role in supporting Indonesia’s fiscal sustainability, yet its performance across ministries and institutions (MIs) remains uneven. This study examined the determinants of NTR performance in Indonesia’s MIs, focusing on the roles of accountability, internal control, and goods and services expenditure. It also explores whether the capability of government internal auditors moderates these relationships. Employing panel data regression on secondary data from 43 MIs over the period 2018–2023, this quantitative study integrated fixed- and random-effects models, with moderation tested via interaction terms. Results revealed that accountability and goods and services expenditure positively affected NTR performance, whereas internal control had no significant effect. Internal auditors’ capability demonstrated a statistically insignificant moderating role. These findings suggest that strengthening performance accountability systems and enhancing the effectiveness of goods and services expenditure are critical to improving service quality and optimizing NTR. Although internal control and audit capability are essential, their implementation must be strengthened to yield measurable impacts. This study advances the application of agency theory in public finance by highlighting the nuanced effects of governance variables on NTR, addressing a gap in the literature on internal audit capacity in the public sector.
ICT adoption and public value creation in performance audits: Evidence from Indonesia’s migrant worker protection Yulianto, Eko; Wijaya, Satria Yudhia; Muqaibal, Abdullah Aqeel
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1890

Abstract

This study explores the role of Information and Communication Technology (ICT) in enhancing public value through performance audits, focusing on the protection of Indonesian migrant workers. Using a qualitative case study method, it analyzes BPK audits and considers both internal and external factors influencing ICT-based audit practices. Data were collected through interviews with auditors, analysis of audit reports, and a review of relevant regulations. The findings highlight internal factors—such as the use of cloud storage, digital communication tools, and electronic forms—that significantly enhance audit efficiency and effectiveness. These tools simplify data collection, facilitate communication, and expedite reporting, resulting in more structured, timely audits. At the same time, external challenges, including fragmented data systems, a lack of interoperability among government agencies, and uneven ICT adoption, created inefficiencies and additional workloads for auditors. These constraints limited the capacity of audits to fully deliver public value. This study concludes that ICT strengthens audit processes, but its full potential can be realized only if audited entities adopt integrated, interoperable digital systems. In practice, enhancing cross-agency collaboration and strengthening digital infrastructure are essential to maximizing the public value of ICT-enabled performance audits.
Integration of fiscal policy and accountability to improve public services in Indonesia: From transfers to outcomes Isman, Muhammad Herdyan Sukmana; Salomo, Roy Valiant; Bakri, Muhammad Rafi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2108

Abstract

Fiscal transfers are critical tools for supporting local service delivery and reducing regional disparities in Indonesia’s decentralized governance system. Their effectiveness, however, depends on the capacity of local governments to manage and utilize these funds responsibly. This study aims to analyze the impact of fiscal transfers on public service performance, with a particular focus on the moderating role of governance accountability. Utilizing panel data of 2,540 observations from 2019 to 2023, the analysis applies a random effects regression model to evaluate the effect of general allocation funds (DAU), special allocation funds (DAK), and revenue-sharing funds (DBH) on the Public Service Index. Governance accountability is measured through the Government Agency Performance Accountability System (SAKIP) and the Government Internal Supervisory Apparatus (APIP), which are incorporated as moderating variables. The results show that fiscal transfers significantly improve public service outcomes, but their impact is substantially greater in regions with high SAKIP and APIP scores, indicating that fiscal resources alone are insufficient to enhance services without effective institutional accountability. The study contributes to fiscal federalism theory and offers practical insights for policymakers. Its novelty lies in integrating fiscal capacity and governance accountability within a single empirical framework to explain decentralized service performance.
Use of artificial intelligence in the internal audit of sustainable procurement Kamal, Mustofa
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

Internal auditors have not yet achieved optimal implementation of data analytics, and the limited progress of electronic-based government system audits has encouraged the use of big data analytics in internal auditing. This study aims to examine the application of artificial intelligence in sustainable public procurement audits for the development of Indonesia’s new capital. An exploratory case study was employed using spreadsheet-based analysis and OpenAI tools to process data from 23 construction projects in 2023 and 841 Village Development Index observations in East Kalimantan. ChatGPT was used to identify ten sustainability-related risks, prepare corresponding audit programs, determine ten development areas, and generate seven recommendations, and the resulting outputs were reviewed using human professional judgment. The findings reveal a major risk of a lack of transparency in procurement planning documents and highlight the need for greater collaboration among procurement authorities, local governments, and village communities. The study concludes that AI can serve as an audit support tool for risk identification and audit planning, while human judgment remains essential to ensure contextual accuracy. The results provide practical implications for strengthening sustainable procurement oversight in public infrastructure projects. The novelty of this study lies in demonstrating a spreadsheet-based workflow that integrates AI into internal audit procedures for sustainable procurement.
Cash buffer and government securities issuance policy: An ARDL analysis of Indonesia’s fiscal coordination Pramana, Kukuh Sukma; Safuan, Sugiharso
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1936

Abstract

Indonesia’s fiscal policy is characterized by a persistent budget deficit, whereby government spending structurally exceeds revenues. To finance this gap, the government issues short-term government securities (GS). However, GS issuance generates interest expenses and may lead to idle cash accumulation in subsequent periods, raising concerns for GS management. Accordingly, this study investigated the extent to which government cash balances influence short-term GS issuance in Indonesia. Using quarterly data from 2015 to 2023, the autoregressive distributed lag (ARDL) model was employed, supported by descriptive analysis, unit root testing, and robustness checks. Results indicate a linear relationship between GS issuance and cash balance. Particularly, an increase in cash balance will also increase GS issuance. Therefore, debt and cash managers must coordinate to increase the effectiveness of budget deficit financing through GS issuance and state cash management. The study contributes to the literature by highlighting the role of cash stability in shaping debt issuance behavior. Policy implications emphasize the need for stronger coordination between debt and cash managers to improve financing efficiency, minimize idle balances, and ensure sustainable fiscal discipline in government securities management.
Role of government internal supervisory apparatus and risk management in reducing fraud in Indonesian local governments Qamariyyah, Nurul; Tenripada; Abdullah, Muhammad Ikbal; Furqan, Andi Chairil
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2311

Abstract

Corruption remains a persistent challenge in Indonesia’s local governments, where weak oversight and fragmented controls continue to create opportunities for fraud. This study examines how the capability of the Government Internal Supervisory Apparatus (APIP) and risk management maturity in reducing fraud in Indonesia, using the Corruption Control Effectiveness Index (CCEI) as a proxy. This study employs a quantitative approach, utilizing secondary data from 1,018 observations spanning fiscal years 2021–2022. The analysis employs descriptive statistics, correlation testing, and a fixed effects regression model. The results show that both APIP capability and the risk management index have a significant positive effect on the CCEI. Larger and older local governments tend to perform better, reflecting institutional experience and established control systems. These findings underscore the importance of strengthening APIP capacity and institutionalizing risk management to effectively curb fraudulent practices in Indonesia’s public governance. The study contributes to the literature by integrating APIP capability and risk management effectiveness within a single analytical framework, using the CCEI as a fraud indicator—an approach still relatively rare in research on Indonesia’s local governance.
Public debt and economic growth: Does governance quality matter? Septina, Penny; Adrison, Vid
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

Rising public debt has become a central policy concern as governments increasingly rely on borrowing to finance development and recovery programs. Yet the impact of debt on growth remains debated, depending on how effectively countries manage and allocate borrowed resources. This study examines the relationship between public debt and economic growth, with governance quality as a moderating factor. Anchored in an extended neoclassical framework, public debt is treated as a financing tool whose effect depends on governance quality and fiscal allocation. Using panel data from 188 countries for 1996–2023, the analysis applies fixed-effects and instrumental-variable estimations based on non-overlapping five- and ten-year averages to capture medium- also long-term dynamics while addressing endogeneity. The results show that debt reduces growth when governance is excluded; however, the effect becomes positive and significant once governance interactions are included—especially in the five-year model with lagged debt as an instrument. By contrast, the three-way interaction among debt, governance, and public capital is insignificant in the medium term, suggesting that investment effects may require longer horizons or stronger institutional alignment. Overall, the findings highlight that sound governance and efficient fiscal allocation are prerequisites for transforming public debt from a fiscal burden into a driver of sustainable economic growth.

Page 31 of 31 | Total Record : 310

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