IPSAR (International Public Sector Accounting Review)
IPSAR: International Public Sector Accounting Review is a peer reviewed journal published twice a year (April and October) by the Diploma IV Study Program in Public Sector Accounting, State Finance Polytechnic PKN STAN. The IPSAR contains articles focusing on theoretical, empirical, and practical research that has a high impact on the field of public accounting especially in the field of state finance. The scope of this journal includes but is not limited to Public Sector Accounting, Auditing, Fiscal Policy, Taxation and Customs, Budget, Government Accounting, Accounting Standards, Central and Regional Finance, Public Policy, Fiscal Decentralization, and other Themes related to State Accounting and Finance.
Articles
20 Documents
<![CDATA[THE READINESS OF THE GOVERNMENT INTERNAL SUPERVISORY APPARATUS (APIP) FOR CONTINUOUS AUDITING IMPLEMENTATION ]]>
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Dina Khairunnisa]]>;
<![CDATA[Tyara Laritza Gistiani]]>;
<![CDATA[Putri Rieza Chaniago]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i1.2094
<![CDATA[Various countries are transforming in responding to the Industrial 4.0 Era, where technology plays an important role in various activities. The government sector is also not spared from this phenomenon and responds to industrial developments by transforming business processes that were previously manual to computerized through e-government. As the government's internal supervisor, the Government Internal Supervisory Apparatus (APIP) needs to transform into utilizing technology and increase capabilities in the technology field in providing relevant added value through improving government performance to increase public trust. The use of technology by APIP is currently being developed towards continuous auditing to provide early warning of problems that can hinder the achievement of organizational goals. This study aims to review the readiness of APIP in response to Continuous Auditing implementation. This study uses primary data through a survey of respondents from Indonesia's National Government Internal Auditor (BPKP) and the Inspectorate General of the Ministry of Finance with a total sample of 32 respondents. Research data analysis was carried out using descriptive statistics. This research concludes that most APIPs are ready to implement CA, although some APIPs still have problems preparing them.]]>
<![CDATA[ACTIVITY-BASED COSTING IN ANALYSIS OF COMPUTER-ASSISTED TEST REGISTRATION RATES : (CASE STUDY IN POLYTECHNIC PUBLIC SERVICE AGENCY XXX) ]]>
<![CDATA[Bagas Johantri]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i2.2117
<![CDATA[This study aims to discover whether the registration fee for computer-assisted test participants at a location is sufficient to cover the cost of administering the test and then to find out the factors dominating the determination of the rate. The Public Service Agency (BLU) is a government agency in providing services to the public in an effective, efficient and economical manner. This research is qualitative research with a case study approach. The data in this study are documents, financial data, and interviews. This research uses activity-based costing to calculate the service cost, while factor determination uses content analysis of interviews. The results showed that sixteen out of thirty test locations had lower registration rates than the test cost. The main factors that influence the determination of service rates are fairness and equal opportunity for participants. The result cannot generalize all conditions. This research shows that profit is not the main priority for BLU. Service expansion becomes prominent, although not all locations are financially profitable.]]>
<![CDATA[CENTRAL GOVERNMENT REPORTING QUALITY IN LHOKSEUMAWE KPPN PARTNERS WORKING UNIT ]]>
<![CDATA[Ayu Harisa]]>;
<![CDATA[Puji Wibowo]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i1.2123
<![CDATA[This study aims to examine determinants of financial statements quality of central government institutions. There was a change in the implementation of full accrual-based accounting in the Indonesian government in 2015, with an impact on the quality of government financial reporting. This study is a development of previous research using four exogenous determinants, namely organizational commitments, human resources competencies, internal control systems, and the implementation of accrual-based accounting. The testing method employed in this research is quantitative. This research uses a questionnaire as a tool to collect data from respondents. The population in this study was the partner institutions in the State Treasury Office (KPPN) Lhokseumawe. The sample that can be used in this research is 93 respondents. The partial Least Square (PLS) technique was used to analyze data processed using Smart PLS 3.0. The results show that organizational commitment, internal control systems, and the implementation of accrual-based accounting have positive and significant impacts on the financial statements quality of central government institutions. Meanwhile, human resources competencies does not affect government reporting quality]]>
<![CDATA[ANALYSIS OF FINANCIAL PERFORMANCE MEASUREMENT OF THE SOUTH SULAWESI PROVINCIAL GOVERNMENT BASED ON THE VALUE FOR MONEY PRINCIPLE ]]>
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Galih Satriya Praptama]]>;
<![CDATA[Tyara Laritza Gistiani]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i2.2129
<![CDATA[Measuring the public sector performance is an important matter to be implemented to assess the success of local financial management and promote public accountability. This research was conducted to review the Province of South Sulawesi's financial performance, which is the research object for 2017 to 2021. The method applied in this study is a quantitative approach using a mathematical ratio, namely value for money (VFM), or the 3E concept, namely economic, efficiency, and effectiveness. Meanwhile, this research utilizes secondary data from the local government budget (Anggaran Pendapatan dan Belanja Daerah/APBD) data published by the Directorate General of Fiscal Balance, Ministry of Finance. The study results show that the Provincial Government of South Sulawesi's financial performance still needs to be more economical and efficient. However, it has effectively managed its local government budget.]]>
<![CDATA[Addressing the Ideal Implementation of Regional Expenditure to Alleviate Poverty: A Case Study of Kebumen Regency ]]>
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Haqqul Fajri Hasibuang]]>;
<![CDATA[Dina Khairunnisa]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i1.2130
<![CDATA[The financial relations between the central and local governments face many challenges, and the implementation needs more strengthening and synergism for better decentralization. Law number 1 of 2022 concerning Financial Relations between the Central Government and Local Governments (HKPD Law) is designed to increase society's welfare through effective and efficient spending that provides adequate public service. Kebumen Regency is one of Java's poorest regencies, which has taken enough attention to put more concern on. This study aims to evaluate the regional expenditure implemented by Kebumen Regency Government and explain how it can affect the poverty rate. This study uses a qualitative approach that takes works of literature and existing laws as references to be compared with existing conditions. This study found that the implementation of regional expenditure by the Kebumen Regency government is still not optimal, where the budget allocation is not following mandatory spending provisions. It has led to the Kebumen Regency government being unable to fulfill the Minimum Service Standards for implementing mandatory affairs of basic services, especially in education and health, which is the root cause of the high poverty rate.]]>
<![CDATA[ADOPTION STRATEGY OF IFRS SUSTAINABILITY DISCLOSURE STANDARDS TOWARD REALIZATION OF COMPREHENSIVE CORPORATE REPORTING ]]>
<![CDATA[Muhammad Fitrah Mahaini]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i2.2132
<![CDATA[Accountants is one of the main actors to developing the standards and policy of company reporting. IFRS Foundation initiated the establishment of International Sustainability Standard Board (ISSB) which will develop IFRS Sustainability Disclosure Standards (IFRS-SDS). IFRSSDS is expected to be sustainability reporting standards on an international scale. The implementation of IFRS-SDS in Indonesia is commanded by Ikatan Akuntan Indonesia (IAI) by establishing the Task Force Comprehensive Corporate Reporting IAI (Task Force CCR IAI). The Task Force CCR IAI was formed to prepare standards and frameworks sustainability disclosure and reporting which will be adopted to be Comprehensive Corporate Reporting. The research aims to describe the growth between the topics of Accountants, Indonesia, and sustainability reporting with the quantitative method using the bibliometric analysis. The author also provide a model solving for the adoption strategy of the IFRS-SDS by using the qualitativedescriptive analysis. There have been significant growth about scientific topic in the last 10 years regarding the discourse between Accountants, Indonesia, and sustainability reporting. The author also provides several models of completion in the form of strategy, including (1) Harmonization of standards using the RAISE Method; (2) Design of Prospective — Retrospective Analysis; and (3) Use of Conceptual Sustainability reporting.]]>
<![CDATA[SUPERVISION OF GOODS AND SERVICES PROCUREMENT DURING THE COVID-19 PANDEMIC BY THE GOVERNMENT’S INTERNAL SUPERVISORY APPARATUS (APIP) ]]>
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Friska Dwi Enita]]>;
<![CDATA[Ramadhan Try Adriansyah]]>;
<![CDATA[Reza Ardian Putra Dewantara]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i1.2134
<![CDATA[This study aims to review the supervision of goods and services carried out by the Government's Internal Supervisory Apparatus (APIP) during the Covid-19 pandemic. This study uses a qualitative method using a scoping review approach. The data used in this study are laws and regulations, journal articles and online news using the keywords monitoring of government goods and services and the covid19 pandemic. This study concludes that the role of APIP in supervising state finances is urgently needed, one of which is through a Specific Purpose Audit. Audits for certain purposes aim to provide adequate assurance for the procurement of goods/services carried out following laws and regulations, which can be useful in meeting the needs for goods/services to accelerate the handling of Covid-19.]]>
<![CDATA[Use of Cost-Benefit Analysis in Capital Budgeting Optimization in Public Sector ]]>
<![CDATA[Rizky Tiaro Sulistyo]]>;
<![CDATA[Yolinda Aprillia]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i1.2140
<![CDATA[As a public servant, the government has obligations and responsibilities to use every available resource effectively and efficiently. Therefore, using a capital budget is necessary to measure the extent to which the costs incurred can support the expected outputs and results. One of the methods that can be chosen in applying capital budgeting in the public sector is Cost-Benefit Analysis. This method will measure whether the results (benefits) obtained exceed the resources (costs) incurred. This paper aims to identify the use of the Cost-Benefit Analysis method in the public sector and the optimization of capital budgeting through its use. The results of the study indicate that there are several government programs and activities that apply the Cost-Benefit Analysis method in their implementation. Furthermore, it was also found that optimization resulted from implementing capital budgeting in the public sector.]]>
<![CDATA[THE EFFECT OF FISCAL DECENTRALIZATION ON GROSS REGIONAL DOMESTIC PRODUCT AND TAX REVENUES ]]>
<![CDATA[Darma Respati Putra]]>;
<![CDATA[Asqolani Asqolani]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i2.2141
<![CDATA[This study explores the direct effect of fiscal decentralization on Gross Regional Domestic Product (PDRB) and central and local tax revenues and the indirect effect of fiscal decentralization on central and local tax revenues mediated by Gross Regional Domestic Product. This study uses the Partial Least Square - Structural Equation Modeling (PLS-SEM) method on data from 33 provinces in Indonesia in the 2015-2019 period. Data on fiscal decentralization and local tax revenues are obtained from the Regional Government Financial Statements (LKPD), which have been audited by the Supreme Audit Agency (BPK), Gross Regional Domestic Product data is obtained from the Central Statistics Agency (BPS), and central tax revenue data is obtained from the Directorate General of Taxes (DJP). Based on the test results in this study, it was found that fiscal decentralization has a positive and significant effect on Gross Regional Domestic Product and local tax revenues but not on central tax revenues. Furthermore, it was found that the Gross Regional Domestic Product had a positive and significant impact on local and central tax revenues. Associated with an indirect relationship, it was found that the Gross Regional Domestic Product acts as a Complementary Partial Mediator on the effect of fiscal decentralization on local tax revenues. In contrast, it acts as a Full Mediator on the effect of fiscal decentralization on central tax revenues.]]>
<![CDATA[THE APPLICATION POSSIBILITY OF TAX AS AN INSTRUMENT TO CONTROL THE NEGATIVE IMPACTS OF SWEETENED-BEVERAGE PRODUCTS ]]>
<![CDATA[Rizky Tiaro Sulistyo]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ IPSAR (International Public Sector Accounting Review) Vol. 1 No. 2 (2023): IPSAR ]]>
Publisher : <![CDATA[Polytechnic of State Finance STAN ]]>
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DOI: 10.31092/ipsar.v1i2.2148
<![CDATA[Diseases caused by high sugar consumption have become a concern for health problems in various countries. Moreover, in several countries, this disease has become the main cause of the high mortality rate of its population. The high sugar consumption has also led to increased production of sugar-sweetened products. Therefore, efforts are needed to overcome and limit the high consumption and production of non-sugar-friendly products. One of the efforts that the government can implement as a regulator is implementing a tax scheme on sugar-sweetened products. This research aims to review the possibility of implementing taxes to control the negative impacts of beverage products containing sweeteners. This research uses a scoping review method by implementing taxes on products containing sweeteners internationally. The review of this implementation is used as a basis for providing recommendations for its implementation in Indonesia. This research concludes that tax regulations on beverage products containing sweeteners can be used to control people's consumption of sweeteners to maintain their health.]]>
