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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
ISSN 2460-3937 · Badan Pemeriksa Keuangan Republik Indonesia · 186 artikel di indeks
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Artikel Jurnal
How internal control bridges good governance and budget performance
This study investigates the effects of transparency, accountability, and responsibility on budget performance in public sector organizations, with control activities serving as a mediating mechanism. Using purposive sampling, the study collected data from 288 respondents at the Financial and…
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Artikel Jurnal
From legislative mandate to implementation gap: BEPS 2.0 governance and Indonesia’s fiscal sovereignty
BEPS 2.0 has been widely analyzed as a reform of international tax rules and multinational enterprise compliance; however, its implications for state financial governance and audit accountability remain underexplored. This paper examines how Indonesia’s adoption of BEPS 2.0 instruments—UU HPP, PMK…
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Artikel Jurnal
Regional Economic Capacity and the Efficiency of Fiscal Decentralization: Evidence from Indonesia
Despite substantial fiscal transfers, the welfare impact of Indonesia’s fiscal decentralization remains debated. This study evaluates the technical efficiency of 33 provincial governments in converting fiscal transfers into poverty reduction and identifies their critical determinants. Using a…
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Artikel Jurnal
Does KPI alignment matter for achieving public sector performance? A preliminary study
Public audit institutions are required to balance rigorous oversight with adaptive innovation, yet empirical evidence on performance measurement systems in these contexts remains limited. This study examines the influence of key performance indicator (KPI) alignment on organizational performance…
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Artikel Jurnal
Budget deviation, long-term liabilities, and governance mechanisms: Assessing short-term solvency in Indonesian local governments
Recurring fiscal deficits and liquidity constraints among Indonesian local governments have raised concerns regarding short-term fiscal sustainability and governance quality. This study analyzes the impact of budget deviations and long-term liabilities on local governments’ short-term solvency…
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Artikel Jurnal
Unraveling fiscal-economic causality: The roles of revenues and expenditure in Indonesia’s growth trajectory
Public finance literature emphasizes the interdependence between government revenue, expenditure, and economic growth, yet empirical evidence on the dynamic relationships among tax revenue, nontax revenue, and public spending in developing economies remains limited. Understanding these interactions…
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Artikel Jurnal
Bridging the capability gap: A prospective framework for AI-augmented foresight auditing at Indonesia's supreme audit institution
This study develops a prospective conceptual framework for AI-Augmented Foresight Auditing (AIFA) to strengthen Supreme Audit Institution’s capabilities in addressing complex, cross-sectoral, and long-term governance risks. Although SAIs are increasingly expected to evolve from compliance-oriented…
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Artikel Jurnal
The efficiency paradox: When financial efficiency reduces social assistance allocation in Indonesian local governments
Local governments are increasingly expected to maintain fiscal discipline while simultaneously expanding social protection, yet the implications of these competing objectives for welfare spending remain unclear. This study examines the effects of fiscal independence and financial efficiency on…
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Artikel Jurnal
Audit follow-up and public service quality: The role of financial management in East Java
Supreme Audit Institutions are expected to promote public accountability and contribute to better public service delivery. However, evidence on whether compliance with audit recommendations translates into improved service quality remains inconclusive. This study examines the relationship between…
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Artikel Jurnal
Reframing audit follow-up in Indonesian public sector auditing: An impact-oriented conceptual framework
Audit follow-up in the public sector is commonly assessed through the formal status of recommendation implementation. Although such monitoring is necessary for accountability and traceability, it may not sufficiently explain whether follow-up supports greater institutional improvement. This article…
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Artikel Jurnal
Political tenure, corruption, and accountability: Evidence from Indonesia
Corruption is a major challenge in Indonesia’s decentralized system. This study examines the effect of the time local leaders spend in office and their mayoral term on corruption and financial accountability in local governments. Using panel data from 508 districts between 2015 and 2023, the…
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Artikel Jurnal
Assessing Indonesia’s net tax revenue resilience after COVID-19: Controlled interrupted time series analysis
Revenue resilience is central to public financial management, yet post-crisis revenue growth may reflect cyclical rebound rather than genuine fiscal adaptation. This study addresses that gap by examining whether real net tax revenue administered by Indonesia’s Directorate General of Taxes exhibits…
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Artikel Jurnal
Institutionalizing zakat as state revenue: What does the literature reveal? A PRISMA-based systematic review
Recent debates on fiscal reform have increasingly explored alternative sources of public revenue, particularly in Muslim-majority countries where zakat is considered a potential complement to conventional taxation. This study aims to systematically synthesize international literature on the…
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Artikel Jurnal
COSO-based longitudinal analysis of public asset management in Indonesia
Internal control weaknesses in managing Indonesia’s state-owned assets remain a persistent challenge despite regulatory reforms. These weaknesses increase risks of asset loss, inefficiency, and declining public trust. This study examines systemic deficiencies in public asset management using a…
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Artikel Jurnal
Anatomy of a fiscal shock: Deconstructing the pandemic’s impact on Indonesia’s local tax revenue
The COVID-19 pandemic disrupted local economic activity and exposed vulnerabilities in subnational public finance. However, limited empirical evidence explains how the structure of the local tax base influences fiscal resilience to mobility shocks in developing countries. Drawing on tax handle…
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Artikel Jurnal
Auditing environmental governance for sustainable development: A content analysis of BPK’s performance audit reports in Indonesia
Indonesia is aligning its National Medium-Term Development Plan (RPJMN) with the U.N.’s Sustainable Development Goals (SDGs) to address persistent environmental degradation. The Audit Board of the Republic of Indonesia (BPK) conducts performance audits to assess whether government programs allocate…
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Artikel Jurnal
Determinants of provincial financial accountability in Indonesia: The moderating role of information and communication technology
Accountability is a cornerstone of good governance, particularly in the era of fiscal decentralization. Despite ongoing reforms, many Indonesian provinces continue to face challenges related to limited transparency, heavy reliance on central government transfers, and inadequate technological…
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Artikel Jurnal
A decade of budget absorption and implementation: Bibliometric public sector literature review
Budget absorption represents an important aspect of public financial management because it reflects the capacity of government institutions to transform allocated resources into programs and development outcomes. However, research on budget absorption and budget implementation remains fragmented…
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Artikel Jurnal
Transformational leadership, business intelligence, and e-government: Enhancing public sector performance mediated by risk management
Public sector organizations face increasing pressure to improve performance, accountability, and service delivery amid increasing complexity and uncertainty. While transformational leadership, business intelligence (BI), and e-government have been independently associated with performance…
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Artikel Jurnal
Artificial intelligence in public finance: A bibliometric exploration
Artificial intelligence (AI) is increasingly transforming public finance, influencing transparency, efficiency, and decision-making in government financial management. This study maps the research landscape on AI applications in public finance to identify dominant trends, including patterns in…