Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

2021 - 2024

From Badan Pemeriksa Keuangan Republik Indonesia
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Volume 10, issue 2, 2024

International evidence: Supreme Audit Institution oversight and government governance roles in achieving Sustainable Development Goal 1 pp. 123-142

Dzur Awalia, Muhammad Ikbal Abdullah, Andi Chairil Furqan and Megawati Megawati

The impact of risk management implementation on the effectiveness of SAI’s internal audit function pp. 143-160

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

New national fiscal policy for accelerating regional development of infrastructure in Indonesia pp. 161-174

R. Muhammad Rouffie Putera Kesuma Runjung

The urgency of refining the accounting standards of state tax revenue and receivables pp. 175-189

Asqolani and Budi Mulyana

Using LDA for audit risk assessment of the Indonesian BOS fund: Insights from news analysis pp. 191-213

Iis Istianah, Nia Pramita Sari, Afrialdi Syahputra Butar Butar and Bonar Cornellius Pasaribu

Discretion leads to corruption in Indonesian Public Service Agency Hospitals: Governance challenges and control mechanisms pp. 215-230

Wendy Kenafiana Assanti

The evolution of Indonesian SAI maturity: Oversight, insight, and foresight functions of health-themed performance audits pp. 231-245

Nico Andrianto, J Basuki, R. Luki Karunia and Nurliah Nurdin

Volume 10, issue 1, 2024

Auditee's intention to implement audit recommendations: A qualitative study based on the theory of planned behavior pp. 1-14

Dewi Rahandiani, Irwan Taufiq Ritonga and Prabowo Imansantosa

The application of the organizational learning perspective in explaining the government's internal auditor’s role development pp. 15-32

Monika Yustia Wisdana, Rijadh Djatu Winardi, Abdul Halim and Frendy

A systematic review of public sector audits in Indonesia pp. 33-54

Iis Istianah, Nia Pramita Sari and Vitria Indriani

Influence of integrity, independence, professional skepticism, and audit situation on audit opinion pp. 55-66

Rahma Aulia, Agus Maulana and Taufiq Supriadi

The limited scope of BPK audit and comparison with other supreme audit institutions pp. 67-86

Angga Kiryaditama Putra and Sugimin Sugimin

The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis pp. 87-103

Amor Marundha, Eva Herianti and Dahlia Tri Anggraini

Accountability and fiscal transfer: The perfect duo for enhancing the regional economy pp. 105-122

Muhammad Rafi Bakri, Putu Permana Bagiada, Ni Luh Rosinta Yogantari and Luh Sri Marlina

Volume 9, issue 2, 2023

Overlapping assistance distribution of the Indonesian government’s scheme for small and micro-scale enterprises during COVID-19 pp. 185-200

Ema Tusianti, Abdurrahman Abdurrahman and Tigor Nirman Simanjuntak

Investigating accountability of state subsidies for political parties pp. 201-225

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

Local government internal auditor stress and burnout: Supervisor support as a moderating variable pp. 227-245

Agil Novriansa and Fida Muthia

Does village fund audit affect village development? An empirical study of villages in Aceh Province pp. 247-270

Sayid Reza Helmi and Khoirunurrofik Khoirunurrofik

Unraveling the impact of social assistance and capital expenditure on poverty rates in Papua's Region pp. 271-288

Nurfatma Restu Mahanani and Geger Adelia

Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level pp. 289-308

Hepnu Nur Prihatmanto, Mas Dadang Enjat Munajat and Ira Irawati

An experiment on bribery, tenure duration, and punishment severity in the Indonesian public finance context pp. 309-330

Wisnu Setiadi Nugroho, Rijadh Djatu Winardi, Amanda Wijayanti, Yudistira Permana and Muhammad Ryan Sanjaya

Follow-up implementations on audit results in the local government of Banten Province pp. 331-347

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

Conflict of interests in declaring state/regional loss of tax income in Indonesia pp. 349-366

I Nyoman Wara, Dumaria Simanjuntak and Reny Yemimalina Sinaga

The development of knowledge management implementation at the Financial and Development Supervisory Agency (BPKP) pp. 367-389

Andhika Pratama Tirta Wijaya, Pande Made Kutanegara and Achmad Djunaedi

Volume 9, issue 1, 2023

Financial Distress and the Commitment to Promoting Innovation in State-Owned Enterprises: A Critical Perspective pp. 1-16

Rahmat Husein Andri Ansyah and Akbar Maulana Firmansyah

The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau pp. 17-38

Akhsanul Khaq, Bahrullah Akbar, Khasan Effendy and Sampara Lukman

Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers pp. 39-56

R. Luki Karunia and Nico Andrianto

Measuring Employee Readiness for Knowledge Management Implementation in the Audit Board of the Republic of Indonesia pp. 57-70

Risfayanti Risfayanti, M. R. Khairul Muluk and Fadillah Putra

Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia pp. 71-85

Suci Nurlaeli and Agus Joko Pramono

Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia pp. 87-102

Sudrajat Sudrajat, Nyoman Adhi Suryadnyana and Taufiq Supriadi

The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption pp. 103-121

Sopian Sopian, Bagas Johantri and Rachma Aprilia

The Transparency Level of Local Governments in Indonesia: Does the Level of Financial Health Matter? pp. 123-150

Muhamad Rizal Yuniar and Amrie Firmansyah

The Determination of State Budget Governance of Indonesian Public Higher Education Institutions Post COVID-19 Pandemic pp. 151-171

Muhammad Alfarizi

An Analysis of Village Governance With Organizational Commitment as a Moderating Variable pp. 173-184

Vera Oktari and Ulfa Afifah

Volume 8, issue 2, 2022

Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection pp. 131-143

Indra Indra, Jamaludin Iskak and Akhsanul Khaq

The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia pp. 145-158

Resha Monica Putri, Atiek Sri Purwati, Wita Ramadhanti and Yanuar E. Restianto

Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments pp. 159-176

Arttika Rahmasari and Doddy Setiawan

The Effect of Accountability on the Efficiency of Local Government Expenditures pp. 177-198

Wulan Sri Rahayu and Khoirunurrofik Khoirunurrofik

Comparative Analysis of Local Government Financial Performance Before and During Covid-19 Pandemic pp. 199-212

Sarinah Rafael and Iis Istianah

Fiscal Decentralization: Is There a Simultaneous Relationship Between Regional Independence and Social Welfare? pp. 213-226

Ika Khoirunisa and Agus Sunarya Sulaeman

An Overview of Competency Development Through Formal Education and Professional Certification Program to Increase the Capacity of BPK pp. 227-239

Agus Joko Pramono and Margaretha Keliat

Volume 8, issue 1, 2022

An Investigation of Audit Expectation Gap in Indonesia’s Public Sector pp. 1-21

Agus Joko Pramono and Riefqi Hanief

Ergonomic Interventions in the Implementation of Risk-Based Audit to Overcome Dysfunctional Auditor Behavior pp. 23-44

Putri Anggraini and Iis Istianah

Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives pp. 45-63

Rabeea Ibrahim and Aminath Shuaau Mohamed

The Effect of Financial Audit Guidelines and Fraud Detection Awareness on Quality Audit Results During the COVID-19 Pandemic pp. 65-80

Sonly Nendiarie, Siti Musyarofah and Tarjo Tarjo

The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception pp. 81-98

Kristiyanto Bayu Saputro and Ratna Mappanyukki

The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential pp. 99-115

Eva Herianti and Litdia Litdia

Factors Determining Low Regional Financial Independence: Financial Autonomy and Degree of Decentralization pp. 117-130

Frida Agustina, Agus Joko Pramono, Bahrullah Akbar and Alma'arif Alma'arif

Volume 7, issue 2, 2021

The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions pp. 131-149

Yanuar E. Restianto, Yudha Aryo Sudibyo, Achsanul Qosasi and Suwarno Suwarno

The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0 pp. 151-168

Mustofa Kamal and John Elim

The Synergy of the Role of KPK and the Community in Preventing the Corruption of COVID-19’s Social Assistance Fund pp. 169-185

Yonimah Nurul Husna, Kusroh Lailiyah and Devi Dwi Kurniawan

Political Budget Cycle and Financial Losses: An Indonesian Case pp. 187-209

Ermanda Mulki Ghaniyar and Riatu Mariatul Qibthiyyah

Rent-Seeking, Political Budget Cycle, and Audit Opinion: An Analysis of Local Government Spending in Indonesia pp. 211-228

Bangun Indra Permadi

Factors Affecting the Audit Quality of Government’s Financial Statements (Study at BPK RI Head Office in 2019) pp. 229-243

Auliffi Ermian Challen and Amelia Dwi Aryani

Indonesia’s Capital Expenditure and Economic Growth 1990-2020: Role of Accountability pp. 245-256

Aris Setiyanto

Volume 7, issue 1, 2021

Rereading the Mathnawi of Mawlana Jalal Al Din Rumi from the standpoint of ethics management in the public sector pp. 1-18

Yasar Uzun

Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia pp. 19-37

Nico Andrianto, Iwan Purwanto Sudjali and R. Luki Karunia

Mapping of budget stress in Indonesia: Consequence on budget implementation pp. 39-57

Ronald Tehupuring

Analysis of regional financial independence, potential for growth, and health services: A case study of regencies/cities in South Sulawesi pp. 59-76

Azwar Iskandar

Analysis of the RBA implementation and the preparation of an audit program at the Ministry of Villages, Development of Disadvantaged Regions and Transmigration pp. 77-93

Nur Meilani Tri Nugraheni and Bambang Pamungkas

The effect of audit cost, information technology, and auditor's competence on audit quality during the COVID-19 Pandemic pp. 95-112

Indra Indra, Rindu Rika Gamayuni and Usep Syaipudin

The effect of audit opinions, implementation of audit recommendations, and findings of state losses on corruption levels in the ministries and institutions of the Republic of Indonesia pp. 113-129

Muhamad Agung Budiman and Firdaus Amyar