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Hasil Pencarian

Ditemukan 48 dokumen yang sesuai dengan query
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Muhammad Agung Budiman
The effect of audit opinions, implementation of audit recommendations, and findings of state losses on corruption levels within ministries and institutions in the republic of Indonesia
" The prevalence of corruption in Indonesia is increasing every year. This fact has further undermined public confidence to strengthen governance and is a critical barrier to national development. This study aims to empirically examine the individual and combined impact of audit opinions, the implementation of audit recommendations, and findings of state losses by the Indonesian Supreme Audit Board (BPK) on the prevalence of corruption in ministries and institutions in the Republic of Indonesia. Using multiple ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
332 JTKAKN 7:1 (2021)
Artikel Jurnal  Universitas Indonesia Library
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Indra
The effect of audit cost, information technology, and auditor's competence on audit quality during the covid-19 pandemic
" The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
332 JTKAKN 7:1 (2021)
Artikel Jurnal  Universitas Indonesia Library
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Azwar Iskandar
Analysis of regional financial independence, the potential for growth, and health services: A case study of regencies / cities in South Sulawesi
" This study aims to analyze: (1) the financial independence and commitment of health services in the region; (2) the potential for growth in supporting health services in the region; and (3) the relationship pattern between financial independence and regional potential for growth to achieve the goal of fulfilling health service commitments in the region. This research is explanatory research using a quantitative approach. The results show that: (1) the average level of financial independence of ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
332 JTKAKN 7:1 (2021)
Artikel Jurnal  Universitas Indonesia Library
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Ronald Tehupuring
Mapping of budget stress in Indonesia: Consequence on budget implementation
" The phenomenon of a budget deficit in local governments at the provincial, regency, and city levels shows that there is budget stress. Budget stress is a regional fiscal condition reflected in the lower revenue budget, while regional expenditure is getting higher. The consequence of budget stress is low budget implementation, and it reduces the quality of services to the public. This study aims to map the regions experiencing budget stress at the local government levels. ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
332 JTKAKN 7:1 (2021)
Artikel Jurnal  Universitas Indonesia Library
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Nico Adrianto
Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia
" Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the development of the performance audit methodology in BPK, which can be divided into three stages: before the revitalization of BPK in 2006, the initial development of performance audits during 2006-2010, and the maturity of ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
332 JTKAKN 7:1 (2021)
Artikel Jurnal  Universitas Indonesia Library
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Yasar Uzun
Re-reading the mathnawi of mawlana jalal al-din rumi from the standpoint of ethics management in public sector
" It is widely believed that a virtuous state always commits to uphold and consistently implement ethical values. If ethics cannot be maintained in the public sector, it would drive unethical behaviors of public officials that ultimately damage the public reputation and cause nepotism, irregularities, waste of public resources, loss of lives and properties, etc. Meanwhile, implementing ethical values into practice for public sector management requires a systematical approach and policies. Since the culture of a ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
332 JTKAKN 7:1 (2021)
Artikel Jurnal  Universitas Indonesia Library
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Nur Meilani Tri Nugraheni
Analysis of rba implementation and the preparation of an audit program at ministry of villages, development of disadvantaged regions and transmigration
" Risk-Based Audit (RBA) is an audit method that applies a risk approach in its implementation. By applying the RBA method, it is expected that an audit can be performed effectively and efficiently, thus producing maximum audit results. This study aims to analyze the implementation of RBA upon audits conducted by The Audit Board of Indonesia (BPK). Furthermore, this study analyzes the preparation of an Audit Program in line with the previously determined RBA. The research ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
332 JTKAKN 7:1 (2021)
Artikel Jurnal  Universitas Indonesia Library
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Adfin Rochmad Baidhowah
Explaining existing performance of Indonesia's audit board: Informal networks, constitutional maker's decision, and constitutional reform
" This study seeks to explain the process of Audit Board article amendment in the constitutional reform as the source of current BPK’s performance, by answering questions: how much do informal networks influence constitutional maker’s decision and to what extent do the external pressures influence the informal networks on the amendment of Audit Board article? This study used a quantitative method to develop variables of social networks in examining how much informal networks based on ideational ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
332 JTKAKN 6:1 (2020)
Artikel Jurnal  Universitas Indonesia Library
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Deri Yanto
Do the government expenditure audits correlate with corruption in the public procurement
" Public procurement is the main area of corruption in the government. This study aims to examine the correlation between government expenditure audit conducted by BPK and local government corruption behavior. This study uses a fixed effect panel regression approach and the dependent variable is the value of irregularities in the public procurement sector in all local governments in Indonesia. This study found that the government expenditure audit carried out in the previous period correlated with ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
332 JTKAKN 6:1 (2020)
Artikel Jurnal  Universitas Indonesia Library
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Putri Anggraini
Mandatory auditor rotation: The perceived benefits and drawbacks (a case study in bpk)
" After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK. This study intends to empirically test the impact of mandatory rotation towards auditors' independence in fact and in appearance. Additionally, the study examines how auditor satisfaction towards the policy affects their perceived benefits and drawbacks of the scheme. Following a statistical ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
332 JTKAKN 6:1 (2020)
Artikel Jurnal  Universitas Indonesia Library
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