Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

2020 - 2025

From Badan Pemeriksa Keuangan Republik Indonesia
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Volume 11, issue 2, 2025

Public debt and economic growth: Does governance quality matter? pp. 259-275

Penny Septina and Vid Adrison

ICT adoption and public value creation in performance audits: Evidence from Indonesia’s migrant worker protection

Eko Yulianto, Satria Yudhia Wijaya and Abdullah Aqeel Muqaibal

Non-tax revenue performance determinants and the moderating role of internal auditors’ capability in Indonesia’s public sector

Lisa Angelia and Puji Wibowo

Use of artificial intelligence in the internal audit of sustainable procurement

Mustofa Kamal

Transformational leadership, business intelligence, and e-government: Enhancing public sector performance mediated by risk management

Amrie Firmansyah and Lutfi Abdul Khakim

Cash buffer and government securities issuance policy: An ARDL analysis of Indonesia’s fiscal coordination

Kukuh Sukma Pramana and Sugiharso Safuan

Enhancing public integrity through governance, risk, and compliance implementation: A quantitative analysis from Indonesia

Fathia Fauziah Asshanti, Dominicus Savio Priyarsono and Linda Karlina Sari

Determinants of whistleblowing intention at government institutions

Arum Rahmah Pangestuti and Sari Atmini

Artificial intelligence in public finance: A bibliometric exploration

Azwar Azwar and Abur Hamdi Usman

Integration of fiscal policy and accountability to improve public services in Indonesia: From transfers to outcomes

Muhammad Herdyan Sukmana Isman, Roy Valiant Salomo and Muhammad Rafi Bakri

Role of government internal supervisory apparatus and risk management in reducing fraud in Indonesian local governments

Nurul Qamariyyah, Tenripada, Muhammad Ikbal Abdullah and Andi Chairil Furqan

Volume 11, issue 1, 2025

Improving incentives for regional tax collectors: Aligning regulations with governance goals pp. 1-12

Wendy Kenafiana Assanti

Asset-backed securities in Indonesia: A strategic alternative for infrastructure financing pp. 49-63

Winda Prajaningtyas and Agung Dinarjito

Ethics on the line: How obedience pressure shapes auditors’ decisions pp. 65-79

Eko Yulianto and Retna Sari

Developing operational risk-level assessment for selecting auditable units: Factor analysis and analytic hierarchy process approach pp. 81-103

Fuad Ramdhan Dewantoro and Yetty Dwi Lestari

Competency assessment in fraud detection at BPK: Challenges and enhancements pp. 105-121

Dadang Sukma and Ratna Wardhani

Exploring key determinants of internal control weaknesses and non-compliance using audit findings in Indonesian ministries pp. 123-137

Aditya Pratama and Susanto Salim

Do internal controls improve integrity? A comparative study of central and regional governments pp. 139-156

Devi Nurmalasari, Dominicus Savio Priyarsono and Linda Karlina Sari

Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments pp. 157-174

Soffan Marsus, Raynal Yasni, Muliani Sulya Fajarianti, Agung Arianto and Joko Sustiyo

Opportunities and Challenges Mapping for Achieving Energy Transition in Indonesia’s Electricity Sector

Muhammad Rizky and Maman Suhendra

Strategic enhancement of local taxing power: A Comprehensive SWOT analysis approach

Antonius Ragil Kuncoro and Roberta

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