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IPSAR (International Public Sector Accounting Review)
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 29874114     DOI : 10.31092/ipsar
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): IPSAR" : 5 Documents clear
THE READINESS OF THE GOVERNMENT INTERNAL SUPERVISORY APPARATUS (APIP) FOR CONTINUOUS AUDITING IMPLEMENTATION Amrie Firmansyah; Dina Khairunnisa; Tyara Laritza Gistiani; Putri Rieza Chaniago
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2094

Abstract

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.
CENTRAL GOVERNMENT REPORTING QUALITY IN LHOKSEUMAWE KPPN PARTNERS WORKING UNIT Ayu Harisa; Puji Wibowo
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2123

Abstract

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
Addressing the Ideal Implementation of Regional Expenditure to Alleviate Poverty: A Case Study of Kebumen Regency Amrie Firmansyah; Haqqul Fajri Hasibuang; Dina Khairunnisa
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2130

Abstract

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.
SUPERVISION OF GOODS AND SERVICES PROCUREMENT DURING THE COVID-19 PANDEMIC BY THE GOVERNMENT’S INTERNAL SUPERVISORY APPARATUS (APIP) Amrie Firmansyah; Friska Dwi Enita; Ramadhan Try Adriansyah; Reza Ardian Putra Dewantara
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2134

Abstract

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.
Use of Cost-Benefit Analysis in Capital Budgeting Optimization in Public Sector Rizky Tiaro Sulistyo; Yolinda Aprillia
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2140

Abstract

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.

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