Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara最新文献

The impact of risk management implementation on the effectiveness of SAI’s internal audit function 风险管理的实施对最高审计机关内部审计职能有效性的影响

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2024-07-07 DOI: 10.28986/jtaken.v10i2.1614

Bernardus Dwita Pradana, Bahrullah Akbar, Sampara Lukman, Kusworo Kusworo

{"title":"The impact of risk management implementation on the effectiveness of SAI’s internal audit function","authors":"Bernardus Dwita Pradana, Bahrullah Akbar, Sampara Lukman, Kusworo Kusworo","doi":"10.28986/jtaken.v10i2.1614","DOIUrl":"https://doi.org/10.28986/jtaken.v10i2.1614","url":null,"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141671689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Investigating accountability of state subsidies for political parties 调查国家对政党补贴的问责情况

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-12-27 DOI: 10.28986/jtaken.v9i2.1241

Chandra Puspita Kurniawati, Oktarika Ayoe Sandha, Sutthi Suntharanurak, Entang Adhy Muhtar, Ramadhan Pancasilawan

{"title":"Investigating accountability of state subsidies for political parties","authors":"Chandra Puspita Kurniawati, Oktarika Ayoe Sandha, Sutthi Suntharanurak, Entang Adhy Muhtar, Ramadhan Pancasilawan","doi":"10.28986/jtaken.v9i2.1241","DOIUrl":"https://doi.org/10.28986/jtaken.v9i2.1241","url":null,"abstract":"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"50 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Follow-up implementations on audit results in the local government of Banten Province 万丹省地方政府审计结果的后续执行情况

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-12-27 DOI: 10.28986/jtaken.v9i2.1478

Natta Sanjaya, Retno Sunu Astuti, Andi Wijayanto, Dyah Lituhayu

{"title":"Follow-up implementations on audit results in the local government of Banten Province","authors":"Natta Sanjaya, Retno Sunu Astuti, Andi Wijayanto, Dyah Lituhayu","doi":"10.28986/jtaken.v9i2.1478","DOIUrl":"https://doi.org/10.28986/jtaken.v9i2.1478","url":null,"abstract":"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"10 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Local government internal auditor stress and burnout: Supervisor support as a moderating variable 地方政府内部审计员的压力和职业倦怠：作为调节变量的上司支持

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-12-27 DOI: 10.28986/jtaken.v9i2.1247

Agil Novriansa, Fida Muthia

{"title":"Local government internal auditor stress and burnout: Supervisor support as a moderating variable","authors":"Agil Novriansa, Fida Muthia","doi":"10.28986/jtaken.v9i2.1247","DOIUrl":"https://doi.org/10.28986/jtaken.v9i2.1247","url":null,"abstract":"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"123 S11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139154661","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does village fund audit affect village development? An empirical study of villages in Aceh Province 村庄资金审计是否影响村庄发展？亚齐省村庄实证研究

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-12-27 DOI: 10.28986/jtaken.v9i2.1286

Sayid Reza Helmi, Khoirunurrofik Khoirunurrofik

{"title":"Does village fund audit affect village development? An empirical study of villages in Aceh Province","authors":"Sayid Reza Helmi, Khoirunurrofik Khoirunurrofik","doi":"10.28986/jtaken.v9i2.1286","DOIUrl":"https://doi.org/10.28986/jtaken.v9i2.1286","url":null,"abstract":"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"39 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Conflict of interests in declaring state/regional loss of tax income in Indonesia 在印度尼西亚申报国家/地区税收收入损失的利益冲突

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-12-27 DOI: 10.28986/jtaken.v9i2.1340

I. N. Wara, Dumaria Simanjuntak, R. Y. Sinaga

{"title":"Conflict of interests in declaring state/regional loss of tax income in Indonesia","authors":"I. N. Wara, Dumaria Simanjuntak, R. Y. Sinaga","doi":"10.28986/jtaken.v9i2.1340","DOIUrl":"https://doi.org/10.28986/jtaken.v9i2.1340","url":null,"abstract":"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"140 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Unraveling the impact of social assistance and capital expenditure on poverty rates in Papua's Region 解读社会援助和资本支出对巴布亚地区贫困率的影响

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-12-27 DOI: 10.28986/jtaken.v9i2.1131

Nurfatma Restu Mahanani, Geger Adelia

{"title":"Unraveling the impact of social assistance and capital expenditure on poverty rates in Papua's Region","authors":"Nurfatma Restu Mahanani, Geger Adelia","doi":"10.28986/jtaken.v9i2.1131","DOIUrl":"https://doi.org/10.28986/jtaken.v9i2.1131","url":null,"abstract":"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"2 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139153756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level 印尼乡村一级的腐败模式检测和腐败检测速度测量

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-12-27 DOI: 10.28986/jtaken.v9i2.1361

Hepnu Nur Prihatmanto, M. D. E. Munajat, Ira Irawati

{"title":"Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level","authors":"Hepnu Nur Prihatmanto, M. D. E. Munajat, Ira Irawati","doi":"10.28986/jtaken.v9i2.1361","DOIUrl":"https://doi.org/10.28986/jtaken.v9i2.1361","url":null,"abstract":"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"123 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139154659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Transparency Level of Local Governments in Indonesia: Does the Level of Financial Health Matter? 印尼地方政府的透明度水平:财政健康水平重要吗?

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1195

Muhamad Rizal Yuniar, Amrie Firmansyah

{"title":"The Transparency Level of Local Governments in Indonesia: Does the Level of Financial Health Matter?","authors":"Muhamad Rizal Yuniar, Amrie Firmansyah","doi":"10.28986/jtaken.v9i1.1195","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1195","url":null,"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42342606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau 印尼物流局利用政府资本金政策的实施

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1262

Akhsanul Khaq, Bahrullah Akbar, Khasan Effendy, Sampara Lukman

{"title":"The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau","authors":"Akhsanul Khaq, Bahrullah Akbar, Khasan Effendy, Sampara Lukman","doi":"10.28986/jtaken.v9i1.1262","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1262","url":null,"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.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47732083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0