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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
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 2 Documents
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Search results for , issue "Vol. 10 No. 2 (2024): JTAKEN Issue in progress" : 2 Documents clear
The impact of risk management implementation on the effectiveness of SAI’s internal audit function Bernardus Dwita Pradana; Bahrullah Akbar; Sampara Lukman; Kusworo Kusworo
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1614

Abstract

Internal audits play an important role in monitoring the achievement of organizational objectives.  However, research on the factors influencing the success of internal audits remains limited. This study aims to investigate the effectiveness of BPK’s Itama (The Inspectorate General of the Audit Board of the Republic of Indonesia) functions, hypothesized to be influenced by risk management policy implementation. This study employs quantitative methods; data were collected via surveys and analyzed using structural equation modeling (SEM) to test theory-based hypotheses. Results reveal a significant positive correlation between risk management policy implementation and the effective functioning of Itama. Additionally, the study identifies key factors determining the success of risk management policy implementation: economic, social, and political conditions. Therefore, internal auditors of supreme audit institutions must consider these external factors when implementing risk management policies. This study contributes to understanding internal audit effectiveness by highlighting the impact of external economic, social, and political conditions.
New national fiscal policy for accelerating regional development of infrastructure in Indonesia R. Muhammad Rouffie Putera Kesuma Runjung
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Issue in progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Over the past few years, regional financing in Indonesia, as regulated by law, has continued to develop. In the beginning, the regional financing schemes in Indonesia and the term used was restricted to the term regional loan, until in 2022, the Government of Indonesia formally issued Law Number 1 of 2022, which as one of the most important issues discussed the expansion of regional debt financing schemes in Indonesia into 3 (three), namely regional loans, regional bonds, and regional sukuk. This research aims to provide a descriptive explanation of the regulation of financing schemes in Indonesia through Law Number 1 of 2022 On Financial Relations between the Central Government and the Regions and Government Regulation Number 1 of 2024 On Harmonization of National Fiscal Policy. This research is based on a literature review by linking the latest regulations related to regional financing schemes in Indonesia with case studies and descriptive explanations related to regional financing schemes consisting of regional loans, regional bonds, and regional sukuk. This study aims to explain the new regional financing system provided by Government Regulations Number 1 of 2024 so that it can be used and implemented by the regional government in financing the development.

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