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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

TAKEN
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Published by Badan Pemeriksa Keuangan RI

ISSN : 24603937 EISSN : 2549452X DOI : 10.28986/jtaken

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

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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Articles 6 Documents

Search results for , issue "2020: JTAKEN Vol. 6 No. 2 December 2020" : 6 Documents clear

ANALYSIS OF BPK LEGAL BASIS FOR FORESIGHT AUDITORS FOR THE ACCELERATED ACHIEVEMENT OF THE SUSTAINABLE DEVELOPMENT GOALS Angga Kiryaditama Putra
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Law Number 15 of 2004 and Law Number 15 of 2006 only lay down the authority of the BPK in conducting audits in general and the types of audits that can be conducted by BPK. These regulations, however, do not specifically and explicitly provide the authority to the conduct of a foresight audit. Foresight audit launched by BPK in the 2016-2020 BPK Strategic Plan will be very important in the achievement of sustainable development goals (SDGs) by 2030, given that the BPK will provide feedback and suggestions on important future policies to accelerate the achievement of SDGs. Legal instruments have an important role for BPK as the legal basis for the institution in achieving the Highest Maturity Model of the Accountability Organization in conducting a foresight audit. This study employs a normative legal research method that aims to explore and study regulations that support BPK as a foresight auditor in the future. The results illustrate that the legal basis or legal instruments for the exercise of BPK’s foresight audit authority is sufficient but still needs to be improved. The addition of legal instruments and authorities can be a solution to ensure that any foresight audit performed in the future can run optimally and accelerate the achievement of the SDGs.

POLICY ANALYSIS AND IMPLEMENTATION OF MUTATION AND EMPLOYEE PLACEMENTS ON PERFOMANCE AND CAREER DEVELOPMENT Maria Ulfah; Dewi Prastiwi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study aims to assess the effectiveness of employee mutations and placements applied to several institutions in Indonesia. This study uses the meta-synthesis method by conducting a review of 31 previous studies listed in the research media. The results of the study found that government agencies in Indonesia had implemented mutation policies based on applicable regulations ranging from the law to local regulations on several factors, the value of improving performance and productivity, career development and promotion, to filling vacant positions. However, several studies have found that there is still corruption, collusion and nepotism, political affiliation, family connections, and close relations with superiors which causes a mismatch between the placement of employees and their competencies. Transfer of employees based on a merit system is indicated to improve performance including public services in providing information to create public sector accountability. Career development and promotion can also expand knowledge and experience to produce creative and innovative employees to support the achievement of organizational goals.

THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONS Melati Ayuning Pranasari; Suci Emilia Fitri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

The current planning and budgeting paradigm has changed from money follows function into money follows program but this paradigm is considered to not provide clear and concrete benefits. Likewise, the implementation of the money follows program was still problematic, such as program restructuring and problematic activities. Based on these problems, the purpose of this study is to determine the implementation of restructuring programs and activities of local governments and the factors that support and hinder the implementation of restructuring programs and activities in local governments since the enactment of the money follows program. The method used in this study is a descriptive method with a qualitative approach. The results show that programs and activities planned by using the money follow program approach have been implemented in several locus study areas (West Sumatra Province, West Java Province, and Yogyakarta Province). However, the implementation still varies. There are still doubts for the regions in the implementation, especially because it is related to the legal basis. Likewise, there are several inhibiting factors such as human resources, policy substance, implementer behavior, and network interactions. For this reason, the study concludes that it is necessary to make adjustments to the central government policies related to regional development planning guidelines and budget allocation.

THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S OPINION: BETWEEN REGIONAL FINANCIAL PERFORMANCE AND PUBLIC WELFARE (THE STUDY ON REGENCIES AND CITIES IN RIAU PROVINCE) Golden Victor Vica Roy Saragih; Arby Novrika Hasibuan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study aims to determine and analyze the influence of local government financial performance on public welfare with the opinion of The Audit Board of the Republic of Indonesia (BPK) as mediation. This study was quantitative using panel data of 12 regencies and cities in Riau Province. The secondary data used was local government financial performance data, public welfare data, and the opinion from BPK Riau Representative from 2014 to 2018. The data analysis tool used for the hypothesis testing was path analysis with the SEM-PLS approach. The result shows that local government financial performance has been positively and significantly correlated to the public welfare in the regencies and cities in Riau Province, but not significant to the BPK’s opinion. Besides, the BPK’s opinion also does not correlate to public welfare. These findings indicate that the opinion of BPK has not been able to verify the correlation between the local government's financial performance and public welfare. Thus, it cannot be a benchmark in predicting the public welfare level.

THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS Indra Indra
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value.

ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION? Amor Marundha
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had a positive and significant effect on budget deviation, but the local government’s overconfidence cannot cause an effect of budget forecast errors on the budget deviation. Additional test results of this study also showed that regency/city governments who were overconfident tend to fail in controlling their budget which could cause a surplus or deficit compared to local governments that were not overconfident. The same conditions apply to budget forecast errors. This means that regency/city governments that are overconfident tend to estimate budgets that are too high for revenue and/or budget estimates that are too low for expenditure compared to local governments that are not overconfident. Consistent with the main test results, this study shows that budget forecast errors have a significant effect on budget deviation and tend to occur in the Central Indonesian region category. Furthermore, overconfident regency/city governments cannot moderate the effect of budget forecast errors on budget deviations. Finally, these findings indicate that there is no difference between the budget forecast errors and the budget deviation in the three categories of western, central, and eastern Indonesia.

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OAI Link

Editorial Team

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Google Scholar

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Phone +6282111929912

Journal Mail Official jurnal.bpk@gmail.com

Editorial Address Jl. Gatot Subroto Kav 31 Jakarta Pusat 10210

Location Kota adm. jakarta pusat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
+6282111929912

Journal Mail Official
jurnal.bpk@gmail.com

Editorial Address
Jl. Gatot Subroto Kav 31 Jakarta Pusat 10210

Location
Kota adm. jakarta pusat,

Dki jakarta

INDONESIA