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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.
Arjuna Subject : -
Articles 158 Documents
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Financial Distress and the Commitment to Promoting Innovation in State-Owned Enterprises: A Critical Perspective Rahmat Husein Andri Ansyah; Akbar Maulana Firmansyah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1088

Abstract

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.
Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia Suci Nurlaeli; Agus Joko Pramono
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1137

Abstract

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.
Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers R. Luki Karunia; Nico Andrianto
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1146

Abstract

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.
The Transparency Level of Local Governments in Indonesia: Does the Level of Financial Health Matter? Muhamad Rizal Yuniar; Amrie Firmansyah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1195

Abstract

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.
Indications of Overlapping Assistance Distribution during Covid-19 in Indonesia: The Case of Bantuan Usaha Mikro Kecil Ema Tusianti; Abdurrahman; Tigor Nirman Simanjuntak
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JTAKEN 2023: Article in Press
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

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

Abstract

In terms of protecting small and micro-scale enterprises (SMEs), the Indonesian government allocated a social protection scheme, Bantuan Produktif Usaha Mikro (BPUM), to maintain the productivity of the SME activity. This study aims to describe the BPUM distribution based on household and beneficiaries' characteristics. Using National Socio-Economic Survey 2021 and the binary logistic regression method, the result shows that BPUM tends to be allocated to beneficiaries having lower education than university level, male, using the internet, and living in urban areas. Surprisingly, BPUM is distributed to beneficiaries accessing microfinance, namely People's Business Credit (KREDIT Usaha Rakyat(KUR). In which BPUM beneficiaries supposedly are not KUR recipients. This circumstance indicates that BPUM is still not accurately distributed. On the other hand, BPUM is also distributed to households receiving other social protection programs from State Budget (APBN), Regional Revenues and Expenditures Budget (APBD), or Special Autonomy Funds. It means that the same households receive many social protection programs simultaneously. It also shows that the data is not integrated and budget allocation is not effective and efficient. This finding can be used for program evaluation. Thus, the BPUM program and its similar program can be better targeted, and budget allocation can be effectively used.
The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau Akhsanul Khaq; Bahrullah Akbar; Khasan Effendy; Sampara Lukman
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1262

Abstract

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.
The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption Sopian Sopian; Bagas Johantri; Rachma Aprilia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1346

Abstract

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.
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia Sudrajat Sudrajat; Nyoman Adhi Suryadnyana; Taufiq Supriadi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1358

Abstract

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.

Page 16 of 16 | Total Record : 158

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