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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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Budget deviation, long-term liabilities, and governance mechanisms: Assessing short-term solvency in Indonesian local governments Abdurahman Abdurahman
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.v12i1.2390

Abstract

Recurring fiscal deficits and liquidity constraints among Indonesian local governments have raised concerns regarding short-term fiscal sustainability and governance quality. This study analyzes the impact of budget deviations and long-term liabilities on local governments’ short-term solvency, with particular attention to accountability and internal control maturity. A quantitative approach was employed to examine 170 panel data observations from 34 provinces over the period 2020–2024, using a fixed-effect model and panel-corrected standard errors. Revenue budget deviation, expenditure budget deviation, and long-term liabilities were treated as independent variables, while accountability and internal control maturity were included as control variables. The findings reveal that revenue budget deviation, expenditure budget deviation, accountability, and internal control maturity significantly influence short-term solvency, whereas long-term liabilities do not. Accordingly, budget inaccuracies undermine local governments’ financial capacity to sustain operational stability, with accountability and internal control playing crucial roles in maintaining short-term solvency. The study concludes that fiscal discipline and government control are crucial for promoting regional fiscal sustainability, with implications for governance reform to enhance governance. By integrating agency theory with public financial management frameworks, this study contributes to the literature on subnational fiscal governance and provides practical implications for improving budgeting accuracy, oversight quality, and short-term financial sustainability in decentralized governments.
A decade of budget absorption and implementation: Bibliometric public sector literature review Serah Novarida Mabel; Y. Anni Aryani; Doddy Setiawan; Jaka Winarna
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.v12i1.2411

Abstract

Budget absorption represents an important aspect of public financial management because it reflects the capacity of government institutions to transform allocated resources into programs and development outcomes. However, research on budget absorption and budget implementation remains fragmented across different disciplines and institutional contexts. This study analyzes the development of budget implementation and absorption research during 2015–2025 using a bibliometric approach. A total of 1,805 Scopus-indexed journal articles were analyzed using VOSviewer to examine publication trends, intellectual structures, and thematic evolution within the literature. The findings indicate increasing scholarly attention to this topic, particularly after 2018. Bibliometric mapping identifies four interconnected dimensions: fiscal governance and policy framework, budget execution and institutional capacity, sectoral budget allocation and expenditure efficiency, and public service performance and outcome accountability. The thematic synthesis further shows that budget absorption challenges are associated with governance arrangements, budgeting and planning systems, fiscal policy structures, public financial management capacity, and administrative capability. This study contributes to public sector accounting and public financial management literature by providing an integrated framework that positions budget absorption beyond expenditure realization, emphasizing its role in strengthening accountability and creating public value.
The efficiency paradox: When financial efficiency reduces social assistance allocation in Indonesian local governments Wiwi Haryanti Lima; Payamta Payamta
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.v12i1.2565

Abstract

Local governments are increasingly expected to maintain fiscal discipline while simultaneously expanding social protection, yet the implications of these competing objectives for welfare spending remain unclear. This study examines the effects of fiscal independence and financial efficiency on social assistance allocation in Indonesian local governments and investigates whether these relationships changed during the COVID-19 pandemic. Using panel data from 211 districts during 2018-2023, this study employs a fixed-effects regression model based on 1,266 observations derived from audited local government financial statements. The results show that fiscal independence is associated with higher social assistance allocation, whereas financial efficiency is associated with lower social assistance allocation, revealing an efficiency paradox in which stronger budget execution coincides with reduced welfare spending. The negative relationship became more pronounced during the pandemic-affected period and differed substantially between Java and Outer Java regions. These findings suggest that the effects of fiscal discipline on welfare spending are context-dependent and shaped by crisis conditions and regional differences in capacity. The study concludes that performance evaluation systems should balance budget discipline with social protection objectives. Unlike previous studies, this research simultaneously examines fiscal independence and financial efficiency while incorporating pandemic conditions and regional heterogeneity into the analysis of social assistance allocation.
Audit follow-up and public service quality: The role of financial management in East Java Aris Setiyanto; Farid Widiarta; Achmad Fauz; Asysyipa Asysyipa; Indra Perdana; Septano Guna Aji
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.v12i1.2682

Abstract

Supreme Audit Institutions are expected to promote public accountability and contribute to better public service delivery. However, evidence on whether compliance with audit recommendations translates into improved service quality remains inconclusive. This study examines the relationship between audit follow-up and public service quality, and the role of Public Financial Management (PFM) quality as an intermediate governance factor. Using panel data from 38 local governments in East Java during 2020-2023, the study employs Fixed Effects and Fixed Effects Two-Stage Least Squares (FE-2SLS) estimation to address potential endogeneity concerns. The findings indicate that audit follow-up is positively associated with public service quality and more consistently associated with improvements in PFM quality. The results are broadly consistent with an indirect governance pathway in which audit follow-up strengthens financial governance capacity, which may subsequently support better public service outcomes. This relationship appears stronger in regions with higher per capita expenditure, whereas in lower-capacity regions, governance improvements are less likely to translate into service outcomes due to fiscal constraints. These findings suggest that improving public services requires not only audit compliance but also sufficient governance and fiscal capacity. This study contributes to the public-sector governance literature by highlighting PFM quality as an important institutional pathway linking audit follow-up and public service quality.
Reframing audit follow-up in Indonesian public sector auditing: An impact-oriented conceptual framework Imran Syarifuddin
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.v12i1.2810

Abstract

Audit follow-up in the public sector is commonly assessed through the formal status of recommendation implementation. Although such monitoring is necessary for accountability and traceability, it may not sufficiently explain whether follow-up supports greater institutional improvement. This article develops a conceptual framework for reframing audit follow-up in Indonesian public sector auditing beyond administrative closure. Using a qualitative conceptual approach, the study combines doctrinal analysis, an integrative literature review, and expert validation. It synthesizes accountability theory, public sector audit literature, public value literature, normative frameworks, and empirical studies on audit recommendation follow-up. The analysis suggests that audit follow-up should be understood as a layered accountability process, not merely as a post-audit administrative routine. The proposed framework comprises four interrelated levels: administrative correction, governance and control improvement, performance and service improvement, and contribution to public value. Expert validation supports the framework’s relevance and highlights the importance of proportional application, operational indicators, verification mechanisms, and the distinction between attribution and contribution when assessing higher-level outcomes. By reframing audit follow-up as a conceptual bridge between audit recommendations and potential public-sector improvements, this article offers an impact-oriented framework to strengthen audit follow-up monitoring in Indonesia.
Bridging the capability gap: A prospective framework for AI-augmented foresight auditing at Indonesia's supreme audit institution Nyoman Adhi Suryadnyana; Ahmad Nurdi Putranto; Hesekiel Dwiputera Gokmatua Hutapea
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.v12i1.2837

Abstract

This study develops a prospective conceptual framework for AI-Augmented Foresight Auditing (AIFA) to strengthen Supreme Audit Institution’s capabilities in addressing complex, cross-sectoral, and long-term governance risks. Although SAIs are increasingly expected to evolve from compliance-oriented oversight toward analytical insight and anticipatory foresight, operational frameworks supporting this transformation remain limited, particularly in developing economies. Using a hybrid qualitative design, this study combines a PRISMA-informed literature review with capability gap analysis of 17 audit reports from Indonesia’s 2025 National Thematic Food Security Audit, covering 13 ministries and central agencies, as well as 2 state-owned enterprises. The proposed framework is further assessed through normative alignment with INTOSAI and OECD guidance. The findings identify five Capability Gap Categories reflecting structural tensions between cross-sectoral analytical demands and current technological-methodological capacities. In response, the study proposes a three-layered AIFA framework: a methodological core with phase-differentiated AI roles across the Y-1, Y, Y+ cycle, an ESG-oriented analytical lens, and an institutional foundation with five enabling preconditions. AIFA provides an operational pathway for SAIs to enhance foresight capability within existing audit mandates and offers a transferable model for auditing strategic national programs characterized by systemic complexity and long-term policy risks.

Page 33 of 33 | Total Record : 326

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