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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 7 Documents

Search results for , issue "2021: JTAKEN Vol. 7 No. 2 December 2021" : 7 Documents clear

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH Auliffi Ermian Challen; Amelia Dwi Aryani
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conducting the audits of the management and responsibility of state finances. This study examines the factors that influence the audit quality of the government’s financial statements, namely independence, competence, integrity, auditor ethics, objectivity, and motivation. The population in this study were auditors of The Audit Board of the Republic of Indonesia (BPK RI) Head Office. The number of samples in this study reached 70 respondents. The research method used is quantitative, with primary data analyzed using multiple regression. The study results showed that independence, competence, integrity, auditor ethics, objectivity, and motivation positively affect the audit quality of the government’s financial statements.

SINERGITAS PERAN KPK DAN MASYARAKAT DALAM MENCEGAH TINDAK PIDANA KORUPSI DANA BANTUAN SOSIAL COVID-19: SINERGITAS PERAN KPK DAN MASYARAKAT DALAM MENCEGAH TINDAK PIDANA KORUPSI DANA BANTUAN SOSIAL COVID-19 Yonimah Nurul Husna; Kusroh Lailiyah; Devi Dwi Kurniawan
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study aims to unearth the corrupt practices that occur in the delivery of COVID-19’s social assistance and discover the actions undertaken by KPK and the community in preventing the corruption of COVID-19 social assistance funds. The method used in this study is normative juridical with a statutory study approach and case studies. The method used is a literature study and analyzed using qualitative descriptive. The results of this study indicate that there have been several fraud cases, including corruption of the COVID-19 social assistance. The role of the community in efforts to prevent corruption of the COVID-19 social assistance fund is to supervise and report any irregularities. Meanwhile, the role of KPK is to conduct a whistleblowing system to prevent corruption of COVID-19 social assistance funds. With this research in place, it is expected to optimize the role of the Corruption Eradication Commission and the community in preventing corruption.

The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0 Mustofa Kamal; John Elim
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Many challenges confront the efforts to build procurement fraud risk management in Industry 4.0. This study aims to assess the risk of procurement fraud in industry 4.0 and disclose strategies to optimize the role of internal auditors in mitigating these risks. The mixed-method has been conducted with data on procurement fraud risks generally accepted by government agencies. A survey involving 140 respondents and interviews with five experts have been completed. The risk assessment in the research findings involved seven procurement fraud risks, with "collusion between providers in e-tendering" ranking the highest. Procurement management must detect and prevent fraud by creating anti-hacker applications, conducting data analytics on business ownership, and ongoing monitoring. Internal auditors must undertake fraud prevention by improving their ability in data analytics, encouraging probity plans, and procurement assistance. Fraud detection is carried out through performance audits using computer-assisted audit techniques, probity audits, information technology governance audits, continuous audits, data analytics, and internal auditor integrity assessments through surveys to the auditee.

Indonesia’s Capital Expenditure and Economic Growth 1990-2020: Role of Accountability Aris Setiyanto
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study examines the empirical relationship between capital expenditures and economic growth. It examines whether capital expenditures and accountability complement each other to encourage Indonesia's economic growth throughout 1990-2020. Using the autoregressive distributed lag (ARDL) bounds test, this study finds a cointegrated relationship between capital expenditure and economic growth in Indonesia during this period. In particular, capital expenditures have a negative impact on long-term growth. However, it is interesting that government capital expenditure with accountability shows a positive and significant effect on long-term growth. This demonstrates the importance of government accountability in managing government capital expenditures. This study implies that the government needs to increase accountability for the capital expenditures that have been realized to provide optimal benefits for Indonesia's economy in the long term.

Political Budget Cycle and Financial Losses: An Indonesian Case Ermanda Mulki Ghaniyar; Riatu Mariatul Qibthiyyah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study aims to test the Political Budget Cycle (PBC) in Indonesia as one of the world's largest democracies, specifically testing the presence of PBC across types of local government expenditures. This study further analyzed the effect of changes in expenditure composition during election years on financial local government losses. The financial losses are defined as irregularities in regional finance management found in the Audit Board of The Republic of Indonesia (BPK) audit report. This study uses the data at the district and city levels (local expenditures and financial losses) from 2014 to 2019 and adopts a fixed-effect panel data specification. The empirical estimations show the following evidence: (1) PBC phenomenon occurs in Indonesia, especially on government grants (belanja hibah), expenditure on goods and services, and capital expenditures; (2) There was no difference in PBC behavior between a region having an incumbent running for re-election and a region with incumbents from the previous election; (3) The existence of PBC tend to increase local government (financial) losses.

Rent-Seeking, Political Budget Cycle, and Audit Opinion: An Analysis of Local Government Spending in Indonesia Bangun Indra Permadi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1538.635 KB)

Rent-seeking behavior is one factor associated with the poor performance of local governments in Indonesia. It is an opportunistic behavior that often occurs in the government's budget allocating process. This study aims to estimate rent-seeking size in regional governments in Indonesia based on Katz and Rosenberg's (1989) method. The determining factors used are the availability of resources and political events. In addition, as an expected control mechanism that may dampen rent-seeking size, auditing is introduced. Using the Generalized Least Square Regression method, this study employs a cross-section time-series panel dataset of 305 local governments from 2015 to 2019. There were three findings in this study: (1) there was a decreasing trend in rent-seeking size after the national election was held in 2014-2015; (2) local governments that held elections showed a tendency to have a higher degree of rent-seeking, especially when the current executives or "incumbents" were standing for election; and (3) local governments that received 'Unqualified Opinion' for their financial statements had a smaller size and allocations of the rents. Those might suggest that auditing was an effective governance mechanism to restrain opportunistic rent-seeking behavior.

The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions Yanuar E. Restianto; Yudha Aryo Sudibyo; Achsanul Qosasi; Suwarno Suwarno
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia's context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford's law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford's law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a 'year-end rush' and a phenomenon of 'hurry-up spending' in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.

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Home Page

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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

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