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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. 3 No. 2 (2025): IPSAR" : 5 Documents clear
Reinforcing State Financial Governance Through an Integrated Approach of Theoretical, Empirical, And Applied Research in Public Sector Accounting yudea, Yudea
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3663

Abstract

This research investigates the contribution of an integrated approach, encompassing theoretical, empirical, and applied aspects, to the reinforcement of Government Accounting Standards and national financial management in Indonesia. Utilizing a sequential exploratory mixed-methods design, this study examines over one hundred scholarly publications from 2010 to 2025 through a structured literature review, performs panel data regression analysis on 150 regional government entities and ten central agencies (2020-2024), and gathers qualitative insights from 22 strategic informants and three in-depth case studies. Theoretical analysis reveals complex interactions among New Public Management concepts, Institutional Theory, and Accountability Theory, signaling a disconnect between formal Government Accounting Standards application for legitimacy and essential operational execution. Empirically, a positive association is observed between conceptual alignment, the accrual implementation rate (averaging 72 percent), workforce capabilities, and information system optimization with advancements in audit opinions and standard compliance rates. Qualitative findings highlight cultural resistance, deficiencies in competency development programs for recent Statement of Government Accounting Standards (No. 16 and 17), and information technology integration challenges as principal field-level impediments. The amalgamation of these three perspectives substantiates all proposed propositions, affirming that Government Accounting Standards's efficacy depends on a thorough comprehension of these components. This research yields a cohesive conceptual model alongside practical proposals for the Government Accounting Standards Committee and The Institute of Indonesia Chartered Accountants. to refine Government Accounting Standards, thereby advancing national financial administration that is more transparent and accountable. 
Generational Determinants of Manual Annual Tax Return Filing: A Mixed-Methods Study of Individual Taxpayers at DJP East Java II Damayanto Putri, Adhara; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3671

Abstract

This study aims to analyze the profile of individual taxpayers who submit their Annual Tax Return (SPT) manually based on generational cohorts within the jurisdiction of Kantor Wilayah Direktorat Jenderal Pajak (DJP) Jawa Timur II. The background of this research is based on the persistent high number of taxpayers filing their SPT manually, despite the availability of a more efficient electronic reporting facility (E-filing) provided by Direktorat Jenderal Pajak. A descriptive qualitative method with an inductive approach was employed, utilizing primary data collected through interviews with tax advisor officers of Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II and open-ended questionnaires distributed to 102 respondents representing the Baby Boomer, X, Y, and Z generations, as well as secondary data from Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II. The results reveal a significant decline in the number of manual filers from the 2021 to 2023 tax years; however, the highest proportion of manual filers remains concentrated among the Baby Boomer generation, who are generally more reluctant to adopt new technologies. Conversely, Generations Y and Z demonstrate a marked increase in the use of electronic filing, which aligns with their strong familiarity and comfort with digital technology. Key factors influencing the preference for manual filing include entrenched habits, perceptions of the complexity of online systems, limited internet infrastructure, and insufficient technical understanding. These findings highlight the necessity of developing more adaptive, generation-based outreach strategies to accelerate the transition toward fully electronic tax reporting, thereby enhancing both the efficiency of tax administration and taxpayer compliance.
The Influence of Audit Findings and Audit Follow-Up on Corruption Levels in Provincial Governments Wibowo, Prasetyo Adi; Sopian, Sopian
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3736

Abstract

This study aims to obtain empirical evidence regarding the influence of audit findings and audit follow-up on corruption levels in provincial governments in Indonesia. Audit findings are analyzed into two categories: internal control weaknesses and non-compliance with laws and regulations. The method applied in this study is a quantitative, purposive sampling approach across 34 provinces in Indonesia during the 2021–2023 period, yielding 102 observations. The secondary data sources were obtained from ICW reports, IHPS BPK, and BPS publications. The data analysis used in this study was multiple regression with a random effects model. The results show that internal control weaknesses has a significant positive effect on corruption levels, and audit follow-up has a significant negative effect on corruption levels. Meanwhile, non-compliance with laws and regulations does not have a significant effect on corruption levels. These findings indicate that weaknesses in internal control systems can create opportunities for corruption, and effective follow-up on audit results can suppress such practices. In contrast, non-compliance with laws and regulations makes it difficult to verify corruption due to information asymmetry.
The Role of E-Government, Financial Audits, and Internal Control Systems in Enhancing Government Performance Accountability Alfiyani, Yola Sri Ratna; Mabrur, Azas
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3738

Abstract

This study aims to analyze the empirical influence of the Electronic-Based Government System, audit opinions, and the maturity level of the Government Internal Control System on the Government Performance Accountability. The Electronic-Based Government System implementation is measured using the SPBE index, audit opinions are assessed through the transformation of financial audit opinion scales, and AKIP performance accountability is proxied by its predicate. Using ordinal logistic regression, this research examines 384 Ministries/Agencies during the 2018–2022 period, with data processed through SPSS 28.0. The findings reveal that higher SPBE index scores, Unqualified audit opinions, and advanced SPIP maturity significantly increase the likelihood of achieving better AKIP ratings. The novelty of this study lies in its comprehensive analysis of SPBE implementation and SPIP maturity using the latest dataset (2018–2022) across Ministries/Agencies. These results underscore the strategic importance of digital governance, reliable financial reporting, and robust internal control systems in improving institutional performance accountability.
Determinants Of Internal Audit Quality at the Inspectorate General of The Ministry Of PUPR Fachrezy, Muhammad Fauzan; Yustiani, Syanni
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3804

Abstract

This research aims to determine the determinants of internal audit quality at the Inspectorate General of the Ministry of PUPR. The research is a causal study carried out using quantitative methods using PLS-SEM analysis. Data processing in this research uses the SmartPLS 4 application. The results of this research are that the integrity and professional behavior of auditors is proven to have a positive and significant influence on the quality of the internal audits they produce, while the factors of independence, objectivity, competence and organizational support are proven to have no significant influence on quality. internal audit. Apart from that, it was also proven that organizational support cannot moderate the relationship between integrity, independence, objectivity, competence and professional behavior of auditors on the quality of internal audits of the Inspectorate General of the Ministry of PUPR. Therefore, to improve the quality of internal audits at the Inspectorate General of the Ministry of PUPR, training can be carried out that can improve the integrity and professional behavior of auditors.

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