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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Achmad Djazuli, Achmad
Tazkia University College of Islamic Economics
Economics, Econometrics & Finance Social Sciences

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AUDIT KEUANGAN DAN KESEJAHTERAAN RAKYAT STUDI PADA KABUPATEN BADUNG, TABANAN DAN KOTA DENPASAR TAHUN 2013 Akbar, Bahrullah; Djazuli, Achmad
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2015: JTAKEN Vol. 1 No. 1 Juli 2015
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1198.862 KB) | DOI: 10.28986/jtaken.v1i1.9

Abstract

Based on Article 23 UUD 1945, state finance management is addressed for the prosperity of people. Economic and non-economic welfare are two elements that form the prosperity of the people. This study aimed to see the relationship between financial audit and the welfare of the people in the Regencies of Badung, Tabanan and the City of Denpasar. This study use descriptive methodology to describe the relationship between the financial audit with the peoples welfare through comparative techniques and scatter plots. The study result shows that economic welfare indicators in Bali are generally better than the national average. In addition, this study proved empirically that there is no strong relationship between financial audit particularly with peoples welfare. ABSTRAKBerdasarkan pasal 23 UUD 1945, pengelolaan keuangan negara ditujukan untuk sebesarbesarnya kemakmuran rakyat. Kesejahteraan ekonomi dan kesejahteraan non ekonomi merupakan dua elemen yang membentuk kemakmuran rakyat. Kajian ini ditujukan untuk menghubungkan antara audit keuangan dan kesejahteraan rakyat di Kabupaten Badung, Tabanan dan Kota Denpasar Provinsi Bali. Metodologi deskriptif untuk menggambarkan hubungan antara audit keuangan dengan kesejahteraan rakyat melalui teknik komparasi dan scatter plot digunakan dalam kajian ini. Hasil kajian menunjukkan bahwa indikator kesejahteran ekonomi di Bali secara umum lebih tinggi dari ratarata nasional. Selain itu dalam kajian ini dibuktikan bahwa secara empiris belum ada hubungan yang kuat antara audit keuangan khususnya dengan kesejahteraan rakyat.
MEASURING EFFICIENCY AND EFFECTIVENESS OF INDONESIAN REGIONAL DEVELOPMENT BANKS Akbar, Bahrullah; Djazuli, Achmad; Jariyatna, Jariyatna
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1117.766 KB) | DOI: 10.28986/jtaken.v5i1.309

Abstract

This study explores the efficiency and effectiveness of Regional Development Banks (BPD) based on the results of performance audit conducted by the Audit Board of the Republic of Indonesia (BPK RI). Performance audit produces conclusion and recommendation on economy, efficiency and effectiveness (3E). BPDs are expected to be regional champions in their respective regions. Data envelopment analysis (DEA) is used to calculate the level of production and operational efficiency of the BPDs while the level of effectiveness is assessed based on the results of performance audit conducted by BPK RI. The results show that both efficiency and effectiveness are not always achieved.  This study also identifies BPD that have the highest value of production and operational efficiency and the level of effectiveness. The BPD obtained the highest efficiency and effectiveness values that could be used as a reference for other BPDs to make improvements and become a regional champion in their respective regions.
Co-Authors Bahrullah Akbar Jariyatna, Jariyatna