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INDONESIA
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 313 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 Issue In Progress
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
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Issue In Progress
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.

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