Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
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.
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310 Documents
<![CDATA[MENGUKUR KESUKSESAN SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) MENGGUNAKAN MODEL DeLONE & McLEAN ]]>
<![CDATA[Noviyanti, Noviyanti]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2016: JTAKEN Vol. 2 No. 2 Desember 2016 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v2i2.62
<![CDATA[The aim of this study is to determine the userâs perception of Accrual Basis Institution Accounting System  (SAIBA) in the ministry/agency in the first year of implementation of accrual-based governmentâs financial statements. Updated D & M IS Success Model is used to assess the success of SAIBA as a mandatory system in Indonesian Government Accounting. Respondents are operators of Institution Accounting System (SAI) in the ministries/agencies, who are joining the Workshop on Preparation and Study of Financial Statements at Pusdiklat Anggaran dan Perbendaharaan  Bogor in November 2015  and selected using purposive sampling method. The Primary data were obtained through questionnaires that were collected from 204 respondents, which were then analyzed using structural equation modeling. This study found that SAIBA can be categorized as a successful information for each dimension of success in the Updated D&M IS Success Model. Respondents assessed the system quality, the information quality and service quality of SAIBA tend to be good. However, respondents indicated the use of SAIBA has no significant effect on user satisfaction, in contrast to the others constructs relationships, the system quality, the information quality and service quality of SAIBA with net benefit and its reciprocal proved to be significant impact.]]>
<![CDATA[ELEMENTS WHICH TRIGGER EMPLOYEE'S INTENTION TO DISCLOSE FRAUD VIA A WHISTLEBLOWING SYSTEM: A CASE STUDY ]]>
<![CDATA[Anggraini, Putri]]>;
<![CDATA[Putra, Ramadhan Nugraha]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.203
<![CDATA[Fraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response to the tips given by the employees. A questionnaire and descriptive statistical analysis are used to rank the elements from the most important to the least essential items in a whistleblowing system from the perspective of the employees in BPK. The result shows that BPK's employees consider the whistleblowers' protection as the most critical element in the system; whereas, rewards is the least factor which triggers them to blow the whistle. Those elements, however, are integral parts which complement each other in establishing an effective whistleblowing mechanism.]]>
<![CDATA[SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS ]]>
<![CDATA[Natawibawa, I Wayan Yeremia]]>;
<![CDATA[Irianto, Gugus]]>;
<![CDATA[Roekhudin, Roekhudin]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.213
<![CDATA[Whistleblowing policy is considered as an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemma. Whistleblowing is a behavior that respects honesty, but is also a beha-vior that can possibly compromise organizational loyalty. The objective of this research is to analyze factors influencing whistleblowing intention of financial managers in school organization by understanding the action based on decomposed theory of planned behavior (DTPB). Data were collected through questionnaires that were distributed to financial managers of school organizations, particularly principals, vice-principals, administration heads, treasurers, and financial administration employees of public senior high schools, vocational high schools, and Islamic high schools in Malang City. Research population comprised of 214 persons. Response rate was 89.72%, or there were 192 questionnaires that were duly completed. The analysis method employed was multiple regression. Two independent variables were observed in this research, namely self-efficacy and controllability, while only one dependent variable was examined, namely whistleblowing intention. Result of the research shows that self-efficacy and controllability have positive effect on whistleblowing intention, entailing that whistleblowing intention of employees will increase when they possess self-confidence and strong intention to conduct whistleblowing.]]>
<![CDATA[DOES LESS CORRUPTION REDUCE INCOME INEQUALITY IN INDONESIA? ]]>
<![CDATA[Iskandar, Azwar]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.193
<![CDATA[It is widely believed that corruption is a cause of income inequality and a barrier to successful its eradication. It undermines the efforts of developing countries, including Indonesia to alleviate income inequality. It is also argued that the increased inequality caused by corruption worsens the position of the poorest people in a society as it reduces public resources available for social spen-ding of government. In addition, corruption might have a negative impact on the quality and quantity of public services, such as education and health services. This study designed to know the long run and short run impacts of corruption on inequality of income. The study uses secondary data from World Bank and Transparency International then Auto Regressive Distributed Lag (ARDL) and dynamic Error Correction Model (ECM) during the year of 1995-2017. The results of study indicate that corruption has significant effects on the level of income inequality both in the short and long run. The negative implication of corruption on citizens’ life is a major disaster in the economy and harmful to the growth and development of the people in Indonesian particularly, and the economy in general. The simple Pearson correlation findings also indicate that corruption has significant distributional consequences by affecting government expenditures. Therefore, the raise of corruption increases income inequality as it reduces the effectiveness of government spending on education, health and final consumption for society. Thus, it can be concluded that for the Indonesian context, an increased inequality due to corruption has worsened the position of the poorest as less resources available for social spending.]]>
<![CDATA[FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL ]]>
<![CDATA[Putriana, Astia]]>;
<![CDATA[Hariadi, Bambang]]>;
<![CDATA[Prihatiningtias, Yeney Widya]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.218
<![CDATA[The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from financial department and procurement services department in Banjarmasin municipal government. The sample of this study are 104 respondents, obtained using saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education have no effect on civil servant’s whistleblowing intention. The study also finds that whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain an insight regarding the policy that can improve whistleblowing intention.]]>
<![CDATA[UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH ]]>
<![CDATA[Tehupuring, Ronald]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v4i2.170
<![CDATA[Corruption cases that occur in almost all provinces throughout Indonesia potentially bring financial harm to the government, drawing public attention in the last few years. A large number of provinces where such cases occur have received Unqualified Opinion. As a result there is a discrepancy between the public's perception and the findings of the BPK, Indonesia's supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. On the other hand, there are still potential corruption found that can cause financial harm to the state. Meanwhile, the government (BPK) has not conducted any audit on the financial reports to detect corruption. This inconsistency between public perception and the perception of the government, in this case the BPK, is referred to as an expectation gap. This study aims to prove that an unqualified opinion does not relate to level of corruption. The research method uses a combination of qualitative and quantitative/triangulation approach (mixed method). The study collects samples from 31 provinces throughout Indonesia. The result of this study indicates that an unqualified opinion represents the good governance of an organization. However, such opinion does not necessarily guarantee that the institution is free from potential corruption. The reason is that a BPK audit is not designed to detect corruption, but rather to determine the fairness of information presented in financial reports. Result of quantitative testing conducted during the study also confirms the result of the qualitative testing, and thus it can be affirmed that an unqualified opinion does not significantly relate to corruption level.]]>
<![CDATA[ANALYSIS OF THE RESPONSIBILITY OF GOVERNMENT INSTITUTIONS IN RETURNING STATE LOSSES ACCORDING TO LAW NUMBER 30 OF 2014 ON GOVERNMENT ADMINISTRATION ]]>
<![CDATA[Krisnamurti, Joseph Harry]]>;
<![CDATA[Gunawan, Belinda]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i1.284
<![CDATA[The passage Law Number 30 of 2014 on Government Administration has raised its own problems due to its clauses regarding legal subjects that could be charged with reinstating state losses. This is due to the fact that such Law provides that government institutions can be determined as the party that is responsible for reinstating state loss that have occurred, which contradicts with the definition of state loss as stipulated in the applicable state finance laws that position the state as the party suffering the loss when a state loss is incurred. This research has been conducted using a normative legal research method which aims to test consistency between the legal norms applied in Law Number 30 of 2014 and the laws on state finance. Result of this research demonstrates that government institutions cannot be designated as the legal subject responsible for state losses. Such stipulation is not legally logical as it asserts that government institutions that are in fact representatives of the State may be required to return or pay the state losses to the state. Therefore there needs to be a revision to the relevant provisions of Law Number 30 of 2014 in order for such law to be in line with the provisions that presently govern state finance.]]>
<![CDATA[TAX REFORM IN THE PERFORMANCE OF TAX OFFICERS AND ITS IMPLICATIONS ON TAX COMPLIANCE IN THE PERCEPTION OF TAX PAYERS? ]]>
<![CDATA[Kwarto, Febrian]]>;
<![CDATA[Yunaenah, Nenah]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i1.198
<![CDATA[Many complaints submitted to tax authorities have an impact on taxpayer compliance in carrying out their obligations, while also creating opportunities for non-compliance in applicable tax regulations. This study aims to determine how much influence tax reforms have on the performance of tax service officers and its implications for taxpayer compliance according to taxpayer perceptions. The data collection instrument used in this study is a questionnaire administered to 372 corporate taxpayer respondents at the Pratama Kelapa Gading Tax Office using the convenience sampling method. The analytical tool used is the Structural Equation Model (SEM) using the LISREL (Linear Structural Relationship) program. The results of this study show that according to the taxpayers' perception, tax reform has a significant influence on tax service performance, tax service performance has a significant influence on taxpayer compliance and tax reform has a significant influence on tax compliance. ]]>
<![CDATA[CAN THE INTERNAL CONTROL SYSTEM REDUCE FRAUDULENT USE OF VILLAGE FUNDS IN ADVERSE SELECTION CONDITION? ]]>
<![CDATA[Sitanala, Theresia Febiengry]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i1.294
<![CDATA[In recent years, corruption cases at the village level have been in the public spotlight. This was evidenced through around 154 corruption cases at the village level involving 112 village heads, 32 village officials and 3 village heads. This corruption case resulted in the state experiencing a loss of 47.56 billion rupiah during 2015-2017. This case is carried out through various modes such as the practice of budget abuse, fictitious reports, fictitious activities/projects, and budget bubbles. These various modes occur because the internal control system is ineffective, so it provides an opportunity for actors to act opportunistically. The goal is to maximize his personal interests as agents rather than the interests of the community as principals. This opportunistic behavior is caused by the existence of information asymmetry. Information asymmetry creates conditions for obtaining information that is not aligned between the village head as an agent and the community as the principal, so that the emergence of adverse selection. This study aims to examine the effect of the internal control system on fraudulent use of village funds in agency conflict conditions through adverse selection. This study used the laboratory experiment method with the subject being Accounting Student at Pattimura University Ambon. The data analysis technique uses Two-Way ANOVA with a 2x2 factorial experimental design. The results of the study show that (1) adverse selection conditions affect the relationship between the internal control system and fraudulent use of village funds, (2) the internal control system that does not effectively affect fraudulent use of village funds under adverse selection is compared to no adverse selection (3 ) adverse selection conditions do not affect fraudulent use of village funds when the internal control system is effective, and (4) in the absence of adverse selection, an effective internal control system will reduce fraudulent use of village funds compared to ineffective internal control systems.]]>
<![CDATA[TRANSPARENCY AND ACCOUNTABILITY AS DETERMINANTS IN THE FINANCIAL MANAGEMENT OF UNIVERSITIES: A STUDY ON STATE UNIVERSITIES IN MALANG CITY ]]>
<![CDATA[Natawibawa, I Wayan Yeremia]]>;
<![CDATA[Mulya, I Made Oka]]>;
<![CDATA[Yoh, Wahyo Hendarto]]>
<![CDATA[ Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v5i1.247
<![CDATA[Educational organizations are public sector organizations, making transparency and accountability two important principles that must be reflected in their financial management. This requirement is enshrined in the Law of the Republic of Indonesia Number 12 of 2012 on University. Two factors that can potentially influence transparency and accountability of financial management are the presentation of financial report of the organization in question and accessibility to such statements. This research is intend to analyze the impact of financial report presentation and accessibility to financial reports on transparency and accountability of financial management of a state university in Malang City. Rate of returned and completed questionnaire is 100%, comprising of 252 questionnaires. Data analysis is conducted using multiple linear regression. There are two independent variables used in this research, namely the presentation of financial reports and accessibility to financial reports, and two independent variables, namely transparency and accountability of financial management. The result of this research indicates that the presentation of financial reports and accessibility to financial reports have a positive impact on transparency and accessibility in financial management. This in turn implies that the public would consider that financial management at the state university is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed.]]>
