Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara最新文献_第2页

The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption 西巴布亚缺乏强有力和负责任的公共采购生态系统来预防腐败

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1346

S. Sopian, Bagas Johantri, Rachma Aprilia

{"title":"The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption","authors":"S. Sopian, Bagas Johantri, Rachma Aprilia","doi":"10.28986/jtaken.v9i1.1346","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1346","url":null,"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.","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":"46196700","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

Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers BPK对印尼外来务工人员管理的洞察与监督作用

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1146

Luki Karunia, Nico Andrianto

{"title":"Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers","authors":"Luki Karunia, Nico Andrianto","doi":"10.28986/jtaken.v9i1.1146","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1146","url":null,"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.","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":"48390782","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 Determination of State Budget Governance of Indonesian Public Higher Education Institutions Post COVID-19 Pandemic 新冠肺炎疫情后印尼公立高等教育机构国家预算治理的确定

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1024

M. Alfarizi

{"title":"The Determination of State Budget Governance of Indonesian Public Higher Education Institutions Post COVID-19 Pandemic","authors":"M. Alfarizi","doi":"10.28986/jtaken.v9i1.1024","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1024","url":null,"abstract":"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.","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":"43992727","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

Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia 舞弊六边形:印尼国有企业财务报告舞弊的侦查

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1358

Sudrajat Sudrajat, Nyoman Adhi Suryadnyana, T. Supriadi

{"title":"Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia","authors":"Sudrajat Sudrajat, Nyoman Adhi Suryadnyana, T. Supriadi","doi":"10.28986/jtaken.v9i1.1358","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1358","url":null,"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.","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":"47492845","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

Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia 印度尼西亚共和国审计委员会远程审计业务流程管理原则分析

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1137

Suci Nurlaeli, A. Pramono

{"title":"Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia","authors":"Suci Nurlaeli, A. Pramono","doi":"10.28986/jtaken.v9i1.1137","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1137","url":null,"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.","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":"47478262","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

An Analysis of Village Governance With Organizational Commitment as a Moderating Variable 以组织承诺为调节变量的乡村治理分析

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.796

Vera Oktari, Ulfa Afifah

{"title":"An Analysis of Village Governance With Organizational Commitment as a Moderating Variable","authors":"Vera Oktari, Ulfa Afifah","doi":"10.28986/jtaken.v9i1.796","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.796","url":null,"abstract":"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.","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":"46471958","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

Financial Distress and the Commitment to Promoting Innovation in State-Owned Enterprises: A Critical Perspective 财务困境与国有企业创新承诺:一个批判的视角

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1088

Rahmat Husein Andri Ansyah, Akbar Maulana Firmansyah

{"title":"Financial Distress and the Commitment to Promoting Innovation in State-Owned Enterprises: A Critical Perspective","authors":"Rahmat Husein Andri Ansyah, Akbar Maulana Firmansyah","doi":"10.28986/jtaken.v9i1.1088","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1088","url":null,"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.","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":"45380951","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

Measuring Employee Readiness for Knowledge Management Implementation in the Audit Board of the Republic of Indonesia 衡量印度尼西亚共和国审计委员会实施知识管理的员工准备情况

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI: 10.28986/jtaken.v9i1.1007

Risfayanti Risfayanti, M. Muluk, Fadillah Putra

{"title":"Measuring Employee Readiness for Knowledge Management Implementation in the Audit Board of the Republic of Indonesia","authors":"Risfayanti Risfayanti, M. Muluk, Fadillah Putra","doi":"10.28986/jtaken.v9i1.1007","DOIUrl":"https://doi.org/10.28986/jtaken.v9i1.1007","url":null,"abstract":"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.","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":"47963995","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

Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection 加强印度尼西亚共和国审计委员会在欺诈侦查方面的作用

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2022-12-28 DOI: 10.28986/jtaken.v8i2.935

I. Indra, Jamaludin Iskak, Akhsanul Khaq

{"title":"Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection","authors":"I. Indra, Jamaludin Iskak, Akhsanul Khaq","doi":"10.28986/jtaken.v8i2.935","DOIUrl":"https://doi.org/10.28986/jtaken.v8i2.935","url":null,"abstract":"This study aims to investigate the rise of rampant fraudulent behavior committed by officials of government entities and explore the development of fraud detection performed by the Audit Board of Indonesia (BPK RI) in Indonesia. This study has three objectives. First, it investigates how officials of government entities in Indonesia committed fraud. Second, it aims to discover the role and performance of BPK in preventing fraud. Third, it aims to recognize the development of audit findings as a result of identified fraud and the contribution made by BPK in detecting fraud in government entities. This study was based on the analysis of study literature and other secondary data sources. This study has identified that the primary role and responsibility of BPK is to detect fraud that will cause material adverse impacts on the government's financial statements. Ergo, disregarding fraud will undermine BPK's reputation and lead to distrust in the quality of external audit findings. Based on the study results, the author suggests that auditors should further sharpen the audit process by providing sufficient evidence and executing audit standards accordingly during the audit process to provide better opinions and recommendations for fraud eradication. In addition, the insights drawn from this study can be used to develop other research instruments (e.g., questionnaires or interviews) to disclose empirical evidence on fraud detection in government entities throughout Indonesia.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46022133","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: 1

The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia 调查审计的有效性:举报制度在揭露欺诈中的作用，日惹，印度尼西亚

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2022-12-28 DOI: 10.28986/jtaken.v8i2.1106

Resha Monica Putri, Atiek Sri Purwati, W. Ramadhanti, Y. Restianto

引用次数: 0