Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
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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<![CDATA[An Analysis of Village Governance With Organizational Commitment as a Moderating Variable ]]>
<![CDATA[Vera Oktari]]>;
<![CDATA[Ulfa Afifah]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.796
<![CDATA[The number of administrative violations and corruption cases at the village level has been in the spotlight recently. Good village governance is one of the steps to overcome it. This study aims to identify the factors that influence village governance and examine the moderating effect of organizational commitment on the relationships between village financial management and apparatus competence in village governance. This study was conducted in the Village Government in Rokan Hilir Regency and employed quantitative data analysis. The data was obtained using a questionnaire, and the respondents were selected using purposive sampling. This study used an analysis method using the structural equation model (SEM). The result shows that the government's internal control system and village financial management can affect village governance in Rokan Hilir Regency. However, apparatus competence cannot influence village governance, and organizational commitment cannot strengthen the performance of the apparatus in implementing village governance. Nevertheless, organizational commitment is needed to enhance the relationship between village financial management and governance in Rokan Hilir.]]>
<![CDATA[Measuring Employee Readiness for Knowledge Management Implementation in the Audit Board of the Republic of Indonesia ]]>
<![CDATA[Risfayanti Risfayanti]]>;
<![CDATA[M. R. Khairul Muluk]]>;
<![CDATA[Fadillah Putra]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1007
<![CDATA[The Audit Board of the Republic of Indonesia is one of the largest public institutions with frequent job rotations and high employee turnover. The current COVID-19 pandemic, which has forced employees to adopt work from home whether they are ready or not, has compelled the organization to implement knowledge management successfully urgently. Employee readiness is one of the critical factors in the implementation of knowledge management. If the employee is not ready, it will lead to the organization’s failure. This study aims to measure the level of employee readiness in BPK to implement knowledge management by using the intention to be involved in the SECI (Socialization, Externalization, Combination, and Internalization) process. The analysis was conducted by using SEM (Structural Equation Modelling). The result reveals that employees of BPK are ready to implement knowledge management. This is shown by the development of the SEM analysis and by the results of descriptive statistics with high values. The SEM analysis displays 14 out of 16 items considered the most representative dimensions in the SECI Process.]]>
<![CDATA[The Determination of State Budget Governance of Indonesian Public Higher Education Institutions Post COVID-19 Pandemic ]]>
<![CDATA[Muhammad Alfarizi]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1024
<![CDATA[The communication and information openness era, which has become increasingly massive after the COVID-19 Pandemic, has encouraged open relations between the community and state universities in education programs, especially budget management. This study aims to analyze the determination of state university budget management in terms of budget realization, the role of technology, and public information disclosure. This study raises the dimensions of the variable position of technology, perceptions of budget realization, public information disclosure, principles of general financial management, transparency, and accountability concerning managing state finances in universities. Convenience sampling became the technique chosen for sampling and was further analyzed with the SEM-PLS procedure through the SmartPLS application with 237 respondents. This study found the effect of budget realization and public information disclosure in fulfilling the principles of positive public financial management. However, this study does not support the role of technology in supporting the principles of public financial management. This study also notes the positive influence of public financial management principles on state universities' transparency and accountability. This study highlights the maximum future strengthening of higher education budget management with the organizational commitment of higher education institutions under the strict supervision of the government and the community indirectly. Technology does not support it, but it impacts the public in tracing information on Higher Education budget management according to the mandate of various parties, including the Indonesian Supreme Audit Institution.]]>
<![CDATA[Financial Distress and the Commitment to Promoting Innovation in State-Owned Enterprises: A Critical Perspective ]]>
<![CDATA[Rahmat Husein Andri Ansyah]]>;
<![CDATA[Akbar Maulana Firmansyah]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1088
<![CDATA[Financial distress in State-Owned Enterprises (SOEs) has been a problematic issue for a long time. By 2020, the total debt of SOEs in Indonesia reach 1.682 trillion Rupiahs, whereas 68% out of all SOEs that receive state capital injections are facing bankruptcy. However, a more critical perspective still needs to investigate how commitment to promoting innovation relates to financial distress in SOEs. The existing studies of financial distress in SOEs have mainly focused on analyzing technical and structural factors and the predictive models using company financial indicators. This study aims to analyze the financial distress and innovation in SOEs critically. This study uses official data of PT Krakatau Steel from 2015-2020 and employs the combined analysis method. Quantitative regression analysis analyzes the company's financial distress throughout the period. In contrast, qualitative content analysis analyzes the relevance of the company's innovation commitment in the same period. The study shows that apart from ineffective capital structure decisions, low commitment to innovation is an important factor influencing financial distress in SOEs. The prospect of restructuring as a short-term strategy is also discussed.]]>
<![CDATA[Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia ]]>
<![CDATA[Suci Nurlaeli]]>;
<![CDATA[Agus Joko Pramono]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1137
<![CDATA[The Audit Board of the Republic of Indonesia must quickly adapt to its duties in the COVID-19 pandemic era. BPK forced all work to be done remotely. This study aims to analyze the application of Business Process Management Principles (BPM) in conducting remote audits at BPK following the COVID-19 pandemic. This study applies the descriptive qualitative with study literature and Likert survey on seven representative offices of BPK. The analytical tool used is BPM Principles with pattern matching. The results show that BPM principles in the remote audit have accomplished various implementation qualities. The result is divided into two types: principles that have worked properly and principles that have not maximally worked. The appropriately worked principles are context awareness, enablement, holism, continuity, institutionalization, purpose, and technology appropriation. The BPM principles that have been implemented but not maximized are the principle of involvement, the principle of joint understanding, and the principle of simplicity. Remote audits can only be conducted smoothly if all principles are implemented accordingly.]]>
<![CDATA[Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers ]]>
<![CDATA[R. Luki Karunia]]>;
<![CDATA[Nico Andrianto]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1146
<![CDATA[This research discusses the role of BPK through insight and oversight function to improve the management of the Indonesian Migrant Workers (PMI) program. The study was conducted using a qualitative approach by analyzing the contents of the performance audit report as well as the viewpoint/opinion of BPK regarding Indonesian migrant workers released by BPK from 2010 to 2021. Various performance audits are carried out periodically by BPK by targeting PMI recipient countries with multiple characteristics, which determine different strategies regarding the dynamics of policies in PMI recipient countries. This study concludes that BPK plays a significant role in encouraging the improvement of PMI management through various performance audit recommendations and viewpoints/opinions. These audit recommendations have carried out the insight and oversight functions related to governance and implementation of the PMI program, as well as policies that need to be improved accordingly. Traditionally seen as only conducting financial audits, performance audits conducted by BPK, primarily through insight and oversight functions, can improve government management related to the Indonesian Migrant Workers program.]]>
<![CDATA[The Transparency Level of Local Governments in Indonesia: Does the Level of Financial Health Matter? ]]>
<![CDATA[Muhamad Rizal Yuniar]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1195
<![CDATA[This study examines the impact of fiscal autonomy, capital expenditure for basic services, and local government investment on the transparency level of local government. In addition, this study includes local government financial health as a moderator in the association between the dependent and independent variables. This study employs a quantitative approach. Data are obtained through content analysis of the local government's official websites. The total sample of this study amounted to 349 observations collected from 2016 to 2019 and was selected by purposive sampling. The hypothesis test employs multiple linear regression analysis with the ordinary least square. The study suggests that fiscal autonomy is positively associated with the transparency level of local governments, capital expenditure for basic services is negatively associated with the transparency level of local governments, and local government investment is not associated with the transparency level of local governments. This study also finds that local governments' financial health has a role in strengthening the positive effect of local government investment on the transparency level. However, the local government's financial health weakens fiscal autonomy's positive effect on the transparency level of local government. Furthermore, the local government's financial health has no moderator in the association between capital expenditure for basic services and the transparency level of local government. The study result suggests that the Indonesia Ministry of Finance and the Indonesia Ministry of Home Affairs should boost the policies that encourage transparency in local governments and enhance the independence level to generate local revenues.]]>
<![CDATA[The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau ]]>
<![CDATA[Akhsanul Khaq]]>;
<![CDATA[Bahrullah Akbar]]>;
<![CDATA[Khasan Effendy]]>;
<![CDATA[Sampara Lukman]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1262
<![CDATA[This study analyzes the policy implementation of Government Capital Funds (GCF) for the Indonesia Logistics Bureau (Perusahaan Umum Badan Urusan Logistik, Perum BULOG) to support national food security. This study also aims to identify any obstacles and determine the development of an effective policy model for implementing the policy. This study uses qualitative methods, and the primary data was obtained from informants using the snowball technique collected from in-depth interviews. The result of this study is that the implementation of GCF fund utilization could have been more optimal in achieving the set targets due to several obstacles. These obstacles include the incomprehensiveness and inconsistencies in GCF policy planning, the difficulty of undertaking land acquisition and obtaining an environmental license, GCF funds are much less than the total needs that should be met, and the discontinuation of the RASTRA Program for low-income families and poor food security governance. In addition, developing an implementation model for the effective use of GCF funds requires strengthening the authority of national food security management institutions. This study recommends that the government upgrade the status of Indonesia's Logistics Bureau to become a ministry-level institution. The relationship pattern with the National Food Agency must also be strengthened for better food policy governance.]]>
<![CDATA[The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption ]]>
<![CDATA[Sopian Sopian]]>;
<![CDATA[Bagas Johantri]]>;
<![CDATA[Rachma Aprilia]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1346
<![CDATA[West Papua has a relatively high risk of corruption during the implementation of its public procurement. It is critical to recognize that public procurement business processes are analyzed as an ecosystem with interactions between actors. This research aims to determine the need for a conducive ecosystem for public procurement (PBJP) in the West Papua province and propose recommendations for improving or increasing the credibility of public procurement. This research is qualitative because primary data are obtained through interviews and forum group discussions with selected participants. The results of the study show that the public procurement ecosystem consists of Budget User Authorities (KPA) or Contract Officers (PPK), Working Units for Public Procurement (UKPBJ), Vendors, Internal Control, and Regulators who are credible procurement actors as focal offers. Examining each actor's issues has led to the conclusion that to boost the credibility of public procurement goals. It is necessary to strengthen leadership commitment, improve the quality of human resources, and simplify laws. The research findings are expected to assist practitioners and policymakers in understanding why there is a lack of public procurement ecosystem in West Papua and propose the necessary corrective policies.]]>
<![CDATA[Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia ]]>
<![CDATA[Sudrajat Sudrajat]]>;
<![CDATA[Nyoman Adhi Suryadnyana]]>;
<![CDATA[Taufiq Supriadi]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v9i1.1358
<![CDATA[This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators. The population in this study is state-owned companies with observations for 12 years, from 2010 to 2021, and uses regression analysis with SPSS tools to test the Hypothesis. The results showed that pressure and ego could detect the potential for fraudulent financial reporting. There is a tendency for management to report conditions that are different from the actual conditions when under pressure in the form of performance targets that are not supported by the resources they have. CEO duality also provides an excellent opportunity for fraudulent financial reporting practices because when there is a position war, there is no cross-check between departments, so other parts cannot detect the potential fraud committed by the CEO. This condition also indicates weak control processes that provide wider opportunities for fraudulent financial reporting. At the same time, variables of ability, collusion, opportunity, and rationalization cannot detect financial statement fraud. This condition is because state-owned companies are required to implement the Minister of Finance Regulation number PER-11/MBU/07/2021 and the Financial Services Authority number 13/POJK.03/2017 as the basis for the implementation of Good Corporate Governance so that it is possible to commit financial reporting fraud very small.]]>
