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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 326 Documents
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Effective public budgeting patterns for inclusive growth: Evidence from government spending in Sumatra Island, Indonesia Wibowo, Agung Septia; Istianah, Iis; Pasaribu, Bonar Cornellius
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1806

Abstract

Indonesia's persistent economic underperformance and pronounced socioeconomic inequality are issues that require your expertise. This investigation rigorously evaluates the mechanism by which reallocating, optimizing, and prioritizing public-sector financing can materially accelerate inclusive economic growth, elevate the aggregate quality of life, and mitigate differential growth on Sumatra Island. Your role in implementing the research findings is crucial. Utilizing the mathematical rigor of Data Envelopment Analysis and the predictive power of machine learning, the research systematically benchmarks budgetary efficiencies and success frontiers for the sectors of primary policy salience—namely, education, public health, and multi-modal infrastructure—across the plurality of municipal and regency jurisdictions. The empirical outcomes persuasively indicate that judicious, evidence-based investment in the identified sectors underwrites trajectories of sustainable development and enhanced welfare. The laboratory-derived policy inferences provide concrete, empirically grounded stewardship blueprints, furnishing budgetary officials with operational guidance for calibrating, sequencing, and justifying fiscal interventions, thereby institutionalizing narrow-variable, regionally calibrated strategies capable of yielding durable reductions in both the relative and absolute dimensions of Indonesian regional equity.
COSO-based longitudinal analysis of public asset management in Indonesia Intan Puspitarini; Erwansyah Fuad
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2258

Abstract

Internal control weaknesses in managing Indonesia’s state-owned assets remain a persistent challenge despite regulatory reforms. These weaknesses increase risks of asset loss, inefficiency, and declining public trust. This study examines systemic deficiencies in public asset management using a decade of audit findings (2014-2023) issued by the Audit Board of the Republic of Indonesia. A longitudinal content analysis, guided by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission internal control framework, classifies audit findings across five components: control environment, risk assessment, control activities, information and communication, and monitoring. Results show recurring weaknesses in control activities, including inaccurate registers and incomplete stocktaking, as well as poor system integration, which undermine asset accuracy and safeguarding. These operational gaps persist across audit cycles, indicating that institutional inertia and uneven implementation continue to constrain reform effectiveness, even as ministries frequently receive unqualified audit opinions. The study argues that strengthening public asset governance requires stronger leadership accountability, risk-based asset management, integrated digital systems, and enhanced internal audit capacity. Theoretically, the study extends COSO’s applicability to a longitudinal public sector context; practically, it offers a governance-oriented reform model suited to developing-country administrations.
Anatomy of a fiscal shock: Deconstructing the pandemic’s impact on Indonesia’s local tax revenue Hanik Susilawati Muamarah; Marsono Marsono
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2314

Abstract

The COVID-19 pandemic disrupted local economic activity and exposed vulnerabilities in subnational public finance. However, limited empirical evidence explains how the structure of the local tax base influences fiscal resilience to mobility shocks in developing countries. Drawing on tax handle theory, this study examines the impact of the COVID-19 pandemic on local tax revenue in Indonesia, focusing on heterogeneity across tax types and the moderating role of pre-pandemic fiscal vulnerability, defined as dependence on mobility-based taxes. Using a fixed-effects model on panel data covering 3,136 observations from 448 regencies and municipalities over 2017–2023, the results show that the aggregate decline in local tax revenue was primarily driven by contractions in mobility-sensitive taxes, particularly restaurant and entertainment taxes. This relationship is confirmed by the main moderation results, which show that regions with high pre-pandemic fiscal vulnerability exhibit a significantly stronger negative relationship. Although weakened, the effect persisted into the recovery period (2022–2023). This study provides empirical evidence that the local tax base structure determines fiscal resilience to mobility shocks more than the general level of fiscal autonomy, highlighting the need for local governments to diversify their revenue sources toward those that are relatively more resilient to external shocks.
Auditing environmental governance for sustainable development: A content analysis of BPK’s performance audit reports in Indonesia Putri Anggraini; Rakhmat Alfian
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2290

Abstract

Indonesia is aligning its National Medium-Term Development Plan (RPJMN) with the U.N.’s Sustainable Development Goals (SDGs) to address persistent environmental degradation. The Audit Board of the Republic of Indonesia (BPK) conducts performance audits to assess whether government programs allocate resources effectively to protect the environment. However, these reports remain underutilized in policy evaluation. This study reviews 139 BPK audit reports issued from 2015 to 2024 and identifies 1,526 findings, which collectively show that Indonesia continues to face major challenges in pursuing sustainable economic development. Recurring issues include inadequate water and sanitation infrastructure, slow progress in climate change mitigation, and weak enforcement of marine and land conservation. Through its audits, BPK evaluates program performance, highlights implementation gaps, and provides evidence-based recommendations intended to strengthen infrastructure development, law enforcement, community engagement, and broader sustainability initiatives. This study offers the first content analysis of BPK’s environmental performance audits, contributing to the sustainability literature in a developing-country context and supplying evidence-based insights for improving environmental governance. It further demonstrates how audit recommendations can guide policy reform and link audit findings to the SDGs.
Determinants of provincial financial accountability in Indonesia: The moderating role of information and communication technology Syafrul Antoni; Sri Rahayu; Rita Friyani; Wira Lestari
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2318

Abstract

Accountability is a cornerstone of good governance, particularly in the era of fiscal decentralization. Despite ongoing reforms, many Indonesian provinces continue to face challenges related to limited transparency, heavy reliance on central government transfers, and inadequate technological capacity. This study examines the determinants of provincial financial accountability by assessing the influence of e-government, local government size, and financial dependence, while incorporating information and communication technology (ICT) as a moderating variable. Using unbalanced panel data from 31 provinces over the 2019–2023 period (155 observations), the results show that e-government has a positive and significant effect on financial accountability, whereas local government size and financial dependence exert significant negative effects. ICT moderates these relationships asymmetrically by weakening the positive impact of e-government, strengthening the negative impact of local government size, and showing no significant moderating effect on financial dependence. These findings suggest that digital transformation alone is insufficient to improve accountability without adequate institutional capacity and governance quality. Practically, local governments should prioritize the integration of interoperable, data-driven e-government systems and strengthen digital human resource capacity, while the central government should enhance system interoperability, promote performance-based fiscal transfers, and expand financial transparency.
Fiscal decentralization, institutional quality, and green regional growth: A PRISMA-guided systematic review (2016–2025) Agus Sriyanto; Sri Murwani
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2224

Abstract

Fiscal decentralization (FD) is widely promoted to enhance regional development, yet its environmental implications remain contested. This study examines the conditions under which FD supports or undermines green regional growth, with particular attention to institutional quality and governance. Using a PRISMA-guided systematic literature review, this study analyzes empirical research from Scopus and Web of Science published between 2016 and 2025. Fifteen eligible studies were identified based on predefined inclusion criteria linking FD indicators with environmental outcomes. The findings reveal three consistent patterns. First, FD is associated with improved environmental outcomes, including lower emissions and stronger green performance, when supported by strong institutional quality, such as the rule of law, corruption control, and administrative capacity. Second, this association tends to be adverse in weak institutions. Third, several studies report cross-jurisdictional spillovers and suggest institutional thresholds at which FD effects change sign. Heterogeneity in outcomes and methods precluded meta-analysis. These results highlight the importance of aligning decentralization with governance capacity. The study contributes by integrating fiscal, institutional, and environmental perspectives and by identifying threshold effects and governance configurations as key mechanisms shaping sustainable decentralization outcomes.
Political tenure, corruption, and accountability: Evidence from Indonesia Hani Purwanti; Koji Kawabata
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2529

Abstract

Corruption is a major challenge in Indonesia’s decentralized system. This study examines the effect of the time local leaders spend in office and their mayoral term on corruption and financial accountability in local governments. Using panel data from 508 districts between 2015 and 2023, the analysis applies fixed-effects and logistic regression models. Audit data of financial losses and opinions from the Audit Board of the Republic of Indonesia are dependent variables, alongside governance and socioeconomic controls. The results show that longer time in office is associated with higher financial losses and a lower likelihood of receiving unqualified audit opinions, indicating increasing corruption risks and declining financial accountability over tenure. The effect is more pronounced during the first term, suggesting that the incentive for re-election amplifies the risks associated with extended time in office. This study contributes by highlighting the importance of intraterm political dynamics, employing audit-based measures as objective proxies for corruption and governance quality, and incorporating audit follow-up as an indicator of administrative accountability. The findings underscore the need for continuous oversight and stronger enforcement of audit recommendations to mitigate governance risks throughout a leader’s tenure.
Regional economic capacity and the efficiency of fiscal decentralization: Evidence from Indonesia Arif Nugrahanto; Sukarno Sukarno; Sriyani Sriyani
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2603

Abstract

Despite substantial fiscal transfers, the welfare impact of Indonesia’s fiscal decentralization remains debated. This study evaluates the technical efficiency of 33 provincial governments in converting fiscal transfers into poverty reduction and identifies their critical determinants. Using a two-stage approach, efficiency scores are estimated through Data Envelopment Analysis (DEA), followed by Tobit regression with robustness checks using random-effects Tobit and Simar–Wilson bootstrap procedures. The results reveal that provincial fiscal efficiency remains relatively low, with an average score of 0.498, implying considerable managerial inefficiency in local fiscal management. Significant regional disparities are also observed, with western provinces generally outperforming eastern regions. Among the determinants, human capital measured by the Human Development Index (HDI) emerges as the most robust positive predictor of efficiency across all specifications. In contrast, population size consistently reduces efficiency because of congestion effects. Regional economic capacity shows a positive association in the baseline model, but becomes specification-sensitive under bias-corrected procedures, suggesting that its effect operates primarily as a structural correlate rather than a direct causal mechanism. Overall, the results highlight that fiscal decentralization effectiveness depends more on institutional quality and human capital capacity than on fiscal expansion alone.
Does KPI alignment matter for achieving public sector performance? A preliminary study Agus Sulistiyo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2133

Abstract

Public audit institutions are required to balance rigorous oversight with adaptive innovation, yet empirical evidence on performance measurement systems in these contexts remains limited. This study examines the influence of key performance indicator (KPI) alignment on organizational performance and the mediating role of innovation facilitation within a government audit context. Using a quantitative cross-sectional design, data were collected through a bilingual survey of 68 audit professionals at Indonesia’s Financial and Development Supervisory Agency (BPKP). The data were analyzed using exploratory factor analysis, reliability testing, and regression-based mediation analysis. The results show that KPI alignment is positively associated with performance outcomes. Innovation facilitation also has a significant positive effect on performance outcomes and mediates the relationship between KPI alignment and organizational performance. These results suggest that KPI systems improve performance primarily by enabling innovation-related capabilities within audit institutions. The study extends the application of the Balanced Scorecard and Resource-Based View to the public audit sector by demonstrating the importance of innovation facilitation in translating strategically aligned KPIs into organizational outcomes. In practice, the findings suggest that audit institutions should incorporate innovation-oriented indicators, capability development, and collaborative practices into their performance management systems to strengthen effectiveness and organizational adaptability.
Unraveling fiscal-economic causality: The roles of revenues and expenditure in Indonesia’s growth trajectory Ramadhan Try Adriansyah; Puji Wibowo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Vol. 12 No. 1 June 2026
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2203

Abstract

Public finance literature emphasizes the interdependence between government revenue, expenditure, and economic growth, yet empirical evidence on the dynamic relationships among tax revenue, nontax revenue, and public spending in developing economies remains limited. Understanding these interactions is particularly important for Indonesia, where fiscal policy plays a central role in supporting macroeconomic stability and long-term development. This study examines the causal relationships among tax revenue, nontax state revenue, government expenditure, and economic growth in Indonesia over the period 1969–2021 using annual time-series data (53 observations per variable). The analysis employs Granger causality tests, complemented by impulse response functions (IRFs) and variance decomposition (VD) to capture dynamic interactions among variables. The results indicate unidirectional causality from tax revenue to government expenditure, supporting the tax–spend hypothesis, and from government expenditure to nontax revenue, supporting the spend–tax hypothesis. Economic growth is found to drive both nontax revenue and government expenditure, consistent with Wagner’s Law. These findings highlight the important role of fiscal capacity and macroeconomic performance in shaping Indonesia’s revenue and expenditure dynamics. By integrating long-term fiscal and macroeconomic data, this study contributes context-specific empirical evidence that enriches the fiscal policy literature and provides insights for strengthening sustainable fiscal management in Indonesia.

Page 32 of 33 | Total Record : 326

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