Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

2020 - 2025

From Badan Pemeriksa Keuangan Republik Indonesia
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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

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

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

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

ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION? pp. 179-194: Amor Marundha