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.
Articles
10 Documents
Search results for
, issue
"Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023"
:
10 Documents
clear
<![CDATA[Unraveling the impact of social assistance and capital expenditure on poverty rates in Papua's Region ]]>
<![CDATA[Nurfatma Restu Mahanani]]>;
<![CDATA[Geger Adelia]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1131
<![CDATA[The Indonesian government has made various efforts to reduce poverty, including through policies in government spending. The spending realized by the government is expected to be able to encourage an increase in people's welfare and reduce poverty. This study aims to analyze the effect of government spending, especially social assistance expenditure and five types of capital expenditure, on the poverty rate, using data at the regional/city level in the Papua province from 2011 to 2019. This study also uses other supporting variables, namely the Gini ratio, Gross per capita Regional Domestic Product (GRDP), school participation rate, and ratio of community health centers. The data used is secondary data obtained from Statistics, The Audit Board of The Republic of Indonesia (Badan Pemeriksa Keuangan, BPK), and the Ministry of Health. The data analysis technique used in this study is panel data regression analysis with a fixed effect model. The analysis showed that out of the six types of government expenditure studied, only capital expenditure for roads, networks, and irrigation significantly reduces the poverty rate.]]>
<![CDATA[Overlapping assistance distribution of the Indonesian government’s scheme for small and micro-scale enterprises during COVID-19 ]]>
<![CDATA[Ema Tusianti]]>;
<![CDATA[Abdurrahman Abdurrahman]]>;
<![CDATA[Tigor Nirman Simanjuntak]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1211
<![CDATA[The Indonesian Government introduced a financial government scheme called Bantuan Produktif Usaha Mikro (the BPUM) to protect and support the operations of small and microscale enterprises (SMEs) during the difficulties of the COVID-19 pandemic. This study describes the BPUM distribution based on the characteristics of its recipients. Using the 2021 National Socioeconomic Survey and the binary logistic regression method, it is found that BPUM tends to be allocated to recipients with levels of education below university level, who are male, have access to the internet, and live in urban areas. Surprisingly, the BPUM is also distributed to the beneficiaries accessing microfinance, such as People’s Business Credit (Kredit Usaha Rakyat, KUR). However, those beneficiaries are not supposed to be the scheme’s recipients. This situation indicates that BPUM is not being accurately distributed. In contrast, the BPUM is also distributed to households that receive several social protection programs simultaneously, including those from the State Budget, Local Government Budget, and Special Autonomy Funds (Otsus) at the local level. Furthermore, the study reveals issues with data integration and highlights inefficiencies in budget allocation. These findings serve as valuable insights for program evaluation, aiming to enhance the allocation of BPUM or another similar program to rightful recipients and increase its effectiveness in supporting SMEs.]]>
<![CDATA[Investigating accountability of state subsidies for political parties ]]>
<![CDATA[Chandra Puspita Kurniawati]]>;
<![CDATA[Oktarika Ayoe Sandha]]>;
<![CDATA[Sutthi Suntharanurak]]>;
<![CDATA[Entang Adhy Muhtar]]>;
<![CDATA[Ramadhan Pancasilawan]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1241
<![CDATA[Regulations stipulate that a political party must prepare financial reports to facilitate sound financial management and accountability of the state subsidies it receives. However, its accountability remains problematic, raising a question: How do the related policies deal with the accountability of state subsidies for political parties? This study aims to evaluate issues related to accountability in the policies governing the management of state subsidies for political parties. This study is normative legal research. Within a meta-analysis framework, critical analysis of the relevant policies in the form of laws and regulations and other reliable sources of information is carried out. The study finds that the policies provide rules to ensure eligible political parties’ right to obtain state subsidies and employ audit and administrative sanctions to enhance state subsidy accountability. Nevertheless, the policies still overlook important issues related to vertical accountability of political parties and government, horizontal accountability of government, internal control mechanisms, supervision requirements, and formal and material responsibilities by relevant in-charge parties. Moreover, the running audit practices do not provide much value for improvement. This study provides policy-makers with a new perspective on relevant studies so that the government will consider the comprehensive management of state subsidies for political parties by relevant in-charge parties before elevating the value of the subsidies.]]>
<![CDATA[Local government internal auditor stress and burnout: Supervisor support as a moderating variable ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Fida Muthia]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1247
<![CDATA[This study aims to empirically examine the direct relationship between stress arousal and burnout and the moderating effect of supervisor support on the relationship between the two dimensions experienced by local government internal auditors. This study uses an online survey method with a questionnaire. The sample for this study was 155 local government internal auditors from 17 City/Regency Government Inspectorate Provinces from Southern Sumatra. Based on the data analysis using SEM-PLS, the results of this study indicate that stress arousal is positively related to emotional exhaustion and depersonalization but not to reduced personal accomplishment. The results of this study also indicate that supervisor support is able to moderate the relationship between stress arousal and burnout. Supervisor support can reduce the effects of stress arousal on emotional exhaustion and depersonalization experienced by local government internal auditors and strengthen the effects of stress on personal accomplishment. Theoretically, this study supports the conservation of resources theory, which shows that supervisor support is a resource that acts as an effective coping strategy in reducing the effects of stress arousal and preventing burnout. The results also provide insights for policymakers to develop interventions for communication and monitoring based on personal conditions to improve interpersonal relations between supervisors and subordinates.]]>
<![CDATA[Does village fund audit affect village development? An empirical study of villages in Aceh Province ]]>
<![CDATA[Sayid Reza Helmi]]>;
<![CDATA[Khoirunurrofik Khoirunurrofik]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1286
<![CDATA[It is well-known that additional cases of misappropriating village funds are reported yearly. Without adequate oversight and control, the fraud and corruption trends in village funds will continue to prevail and hinder village development. The increase of funds transferred to villages has failed to eliminate the number of underdeveloped villages in Indonesia, which is still 24.39% nationally and 36,15% in Aceh Province. This study examined whether the local government's audit of village funds positively affects village development as measured by the Village Development Index (IDM) value. The relationship between audits, the number of auditors, and audit fees on village development is examined using a quantitative approach and the regression method. A qualitative technique was also used to gain insights into the implementation of village fund audits. The study found a positive relationship between auditing and audit fees for IDM, while the number of auditors is unrelated to IDM. Compared to unaudited villages, audited villages have higher IDM scores. Despite having a good relationship, the implementation of the audit faced challenges, among others, the lack of legislation, the absence of auditing and accounting standards, the auditor's ambiguous authority, the scarcity of audit resources, and the local government's recklessness in performing their duties.]]>
<![CDATA[The development of knowledge management implementation at the Financial and Development Supervisory Agency (BPKP) ]]>
<![CDATA[Andhika Pratama Tirta Wijaya]]>;
<![CDATA[Pande Made Kutanegara]]>;
<![CDATA[Achmad Djunaedi]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1289
<![CDATA[The Financial and Development Supervisory Agency (BPKP), a pivotal public sector entity tasked with internal audit functions, recognizes the paramount importance of effectively managing auditors' experience and expertise. This study aims to delineate the Knowledge Management (KM) implementation stages within BPKP, a topic scarcely explored in Indonesian public-sector research. This study uses an abductive approach with a case study method by explaining a series of events over time with theory-based analysis. The results showed that the KM implementation in BPKP was carried out in four stages: preparation at the local level by conducting change management, work culture development, and initial research; implementation at the local level; implementation at the national level with a focus on the development of process, human, and technology aspects; and national development focuses on laying the groundwork for KM culture. There are KM implementation steps carried out by BPKP but not explained in the theory proposition: change management and developing a work culture that supports KM processes, initial research, benchmarking, and KM implementation regulations. BPKP needs to assess the maturity level of KM to determine the focus areas that need to be improved. This study contributes conceptually to KM frameworks tailored for public sector entities.]]>
<![CDATA[Conflict of interests in declaring state/regional loss of tax income in Indonesia ]]>
<![CDATA[I Nyoman Wara]]>;
<![CDATA[Dumaria Simanjuntak]]>;
<![CDATA[Reny Yemimalina Sinaga]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1340
<![CDATA[Empirical and juridical gaps exist in fulfilling the element of loss in state/regional (of income) as referred to in the law in Indonesia. This study aims to address two existing issues. First, to point out the illegal practices by DJP in declaring losses to state/regional (of income) in Indonesia's taxation field. Second, to suggest or offer a legal concept regarding the competent agency's constitutional authority in declaring losses to the state/regional (of income) in Indonesia's taxation field. Two conclusions are drawn based on a normative legal study using the theory of checks and balances. First, the calculation of losses on state/regional (of income) in the field of taxation does not comply with the mandate of the constitution, namely independent, accountable, and transparent because there are no applicable tax laws and regulations to regulate procedures and experts who calculate losses on state/regional (of income) areas in the field of taxation in Indonesia. Second, because losses to the state/regional (income) in the field of taxation are part of state finances, and to align with the principle of checks and balances, the constitutional authority of the competent agency in declaring it is The Audit Board of the Republic of Indonesia (BPK). Therefore, referring to BPK's authority to declare losses in state/regional (income) in Indonesian taxation is recommended. ]]>
<![CDATA[Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level ]]>
<![CDATA[Hepnu Nur Prihatmanto]]>;
<![CDATA[Mas Dadang Enjat Munajat]]>;
<![CDATA[Ira Irawati]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1361
<![CDATA[Despite widespread reports of corruption in 74,961 village authorities in Indonesia, the government has yet to establish an effective mechanism to detect and prevent corruption at the village government level. Therefore, this study provides an overview of corruption in villages by perpetrator profile, village development, and corruption detection pace to identify the highest-risk authorities exposed to corruption and implement preventive measures. Supported by a qualitative descriptive strategy for interpreting the data, this study analyzed 186 villages whose governing bodies engaged in corruption and were prosecuted by law enforcement officials from 2015 to 2021. The result shows that Java is more focused than other regions on prosecuting corruption cases in rural areas. Moreover, corruption cases in Java and Sumatra regions concentrate on developing villages. Outside of these two regions, most corruption occurs in disadvantaged villages. Village corruption cases were detected on average 2.72 years after the onset of corruption. These findings address a gap in previous research by exploring the variation in losses resulting from village corruption cases across different regions. The study underscores the significance of implementing regulations that mandate regular audits and other detection policies customized to specific attributes, such as region, development level, perpetrator profiles, and fraudulent scheme trends.]]>
<![CDATA[Follow-up implementations on audit results in the local government of Banten Province ]]>
<![CDATA[Natta Sanjaya]]>;
<![CDATA[Retno Sunu Astuti]]>;
<![CDATA[Andi Wijayanto]]>;
<![CDATA[Dyah Lituhayu]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1478
<![CDATA[Follow-up on implementing the recommendations based on the BPK audit result in the Banten Provincial Government has not been effective due to the completion time of the follow-up not being up to standard and the audited entity having difficulty carrying out the follow-up. This study aims to determine the effectiveness and challenges in implementing the policy of completing follow-up on the results of the BPK audit in the Banten Provincial Government. This study uses a descriptive qualitative approach and primary data collection techniques (observation and interviews) with informants purposively selected from BPK and local government. The technique used for data analysis is interactive models. Results show that the policy has not covered all target groups and has no impact on direct improvement changes. Decision-making has not supported the sustainability of completing follow-up audit results. The Inspectorate's mediation effectiveness is hindered by limited personnel and budget resources. Based on the implementation environment, actors have not been fully involved in monitoring the follow-up progress, and leaders do not have the commitment and assertiveness to encourage follow-up on audit results. The potential implication of this study suggests that the BPK should consider reformulating technical policies to ensure the effective and measurable completion of follow-up recommendations on audit results.]]>
<![CDATA[An experiment on bribery, tenure duration, and punishment severity in the Indonesian public finance context ]]>
<![CDATA[Wisnu Setiadi Nugroho]]>;
<![CDATA[Rijadh Djatu Winardi]]>;
<![CDATA[Amanda Wijayanti]]>;
<![CDATA[Yudhistira Hendra Permana]]>;
<![CDATA[Muhammad Ryan Sanjaya]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.28986/jtaken.v9i2.1508
<![CDATA[Against the backdrop of increasing concern over corruption, this study delves into a laboratory experiment investigating the intricate dynamics of bribery concerning the duration of official tenures and the efficacy of punitive measures. Experimental methods prove pivotal in unraveling the complexities inherent in corrupt behaviors. The study unfolds a compelling pattern, shedding light on the interplay between public officials and civilians, particularly emphasizing the impact of officials' tenure duration on bribery. It brings forth a crucial correlation between familiarity with officials and a heightened likelihood of bribery, with extended tenures amplifying this susceptibility. The concept of "fixed pairing" accentuates the role of prolonged official incumbency in influencing bribery tendencies. Additionally, introducing punitive measures with financial repercussions proves effective in curbing bribery incidents and associated givebacks, particularly when applied to bribe recipients, suggesting heightened stakes public officials face. The study demonstrates the potential of dual treatments involving random pairings and punitive approaches to reduce the magnitude of bribes and givebacks. This study underscores the necessity of curtailing prolonged official tenures to mitigate bribery tendencies, offering insights into enhanced governance and ethical conduct through strategic rotational shifts and robust penalties. These comprehensive findings contribute valuable perspectives to addressing corruption and enhancing ethical standards within public institutions.]]>
