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Content
2024, Volume 10, Issue 1
- 1-14 Auditee's intention to implement audit recommendations: A qualitative study based on the theory of planned behavior
by Dewi Rahandiani & Irwan Taufiq Ritonga & Prabowo Imansantosa - 15-32 The application of the organizational learning perspective in explaining the government's internal auditor’s role development
by Monika Yustia Wisdana & Rijadh Djatu Winardi & Abdul Halim & Frendy - 33-54 A systematic review of public sector audits in Indonesia
by Iis Istianah & Nia Pramita Sari & Vitria Indriani - 55-66 Influence of integrity, independence, professional skepticism, and audit situation on audit opinion
by Rahma Aulia & Agus Maulana & Taufiq Supriadi - 67-86 The limited scope of BPK audit and comparison with other supreme audit institutions
by Angga Kiryaditama Putra & Sugimin Sugimin - 87-103 The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis
by Amor Marundha & Eva Herianti & Dahlia Tri Anggraini - 105-122 Accountability and fiscal transfer: The perfect duo for enhancing the regional economy
by Muhammad Rafi Bakri & Putu Permana Bagiada & Ni Luh Rosinta Yogantari & Luh Sri Marlina
2023, Volume 9, Issue 2
- 185-200 Overlapping assistance distribution of the Indonesian government’s scheme for small and micro-scale enterprises during COVID-19
by Ema Tusianti & Abdurrahman Abdurrahman & Tigor Nirman Simanjuntak - 201-225 Investigating accountability of state subsidies for political parties
by Chandra Puspita Kurniawati & Oktarika Ayoe Sandha & Sutthi Suntharanurak & Entang Adhy Muhtar & Ramadhan Pancasilawan - 227-245 Local government internal auditor stress and burnout: Supervisor support as a moderating variable
by Agil Novriansa & Fida Muthia - 247-270 Does village fund audit affect village development? An empirical study of villages in Aceh Province
by Sayid Reza Helmi & Khoirunurrofik Khoirunurrofik - 271-288 Unraveling the impact of social assistance and capital expenditure on poverty rates in Papua's Region
by Nurfatma Restu Mahanani & Geger Adelia - 289-308 Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level
by Hepnu Nur Prihatmanto & Mas Dadang Enjat Munajat & Ira Irawati - 309-330 An experiment on bribery, tenure duration, and punishment severity in the Indonesian public finance context
by Wisnu Setiadi Nugroho & Rijadh Djatu Winardi & Amanda Wijayanti & Yudhistira Hendra Permana & Muhammad Ryan Sanjaya - 331-347 Follow-up implementations on audit results in the local government of Banten Province
by Natta Sanjaya & Retno Sunu Astuti & Andi Wijayanto & Dyah Lituhayu - 349-366 Conflict of interests in declaring state/regional loss of tax income in Indonesia
by I Nyoman Wara & Dumaria Simanjuntak & Reny Yemimalina Sinaga - 367-389 The development of knowledge management implementation at the Financial and Development Supervisory Agency (BPKP)
by Andhika Pratama Tirta Wijaya & Pande Made Kutanegara & Achmad Djunaedi
2023, Volume 9, Issue 1
- 1-16 Financial Distress and the Commitment to Promoting Innovation in State-Owned Enterprises: A Critical Perspective
by Rahmat Husein Andri Ansyah & Akbar Maulana Firmansyah - 17-38 The Implementation of Utilizing Government Capital Funds Policy in the Indonesia Logistics Bureau
by Akhsanul Khaq & Bahrullah Akbar & Khasan Effendy & Sampara Lukman - 39-56 Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers
by R. Luki Karunia & Nico Andrianto - 57-70 Measuring Employee Readiness for Knowledge Management Implementation in the Audit Board of the Republic of Indonesia
by Risfayanti Risfayanti & M. R. Khairul Muluk & Fadillah Putra - 71-85 Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia
by Suci Nurlaeli & Agus Joko Pramono - 87-102 Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia
by Sudrajat Sudrajat & Nyoman Adhi Suryadnyana & Taufiq Supriadi - 103-121 The Lack of a Strong and Accountable Public Procurement Ecosystem in West Papua to Prevent Corruption
by Sopian Sopian & Bagas Johantri & Rachma Aprilia - 123-150 The Transparency Level of Local Governments in Indonesia: Does the Level of Financial Health Matter?
by Muhamad Rizal Yuniar & Amrie Firmansyah - 151-171 The Determination of State Budget Governance of Indonesian Public Higher Education Institutions Post COVID-19 Pandemic
by Muhammad Alfarizi - 173-184 An Analysis of Village Governance With Organizational Commitment as a Moderating Variable
by Vera Oktari & Ulfa Afifah
2022, Volume 8, Issue 2
- 131-143 Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection
by Indra Indra & Jamaludin Iskak & Akhsanul Khaq - 145-158 The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia
by Resha Monica Putri & Atiek Sri Purwati & Wita Ramadhanti & Yanuar E. Restianto - 159-176 Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments
by Arttika Rahmasari & Doddy Setiawan - 177-198 The Effect of Accountability on the Efficiency of Local Government Expenditures
by Wulan Sri Rahayu & Khoirunurrofik Khoirunurrofik - 199-212 Comparative Analysis of Local Government Financial Performance Before and During Covid-19 Pandemic
by Sarinah Rafael & Iis Istianah - 213-226 Fiscal Decentralization: Is There a Simultaneous Relationship Between Regional Independence and Social Welfare?
by Ika Khoirunisa & Agus Sunarya Sulaeman - 227-239 An Overview of Competency Development Through Formal Education and Professional Certification Program to Increase the Capacity of BPK
by Agus Joko Pramono & Margaretha Keliat
2022, Volume 8, Issue 1
- 1-21 An Investigation of Audit Expectation Gap in Indonesia’s Public Sector
by Agus Joko Pramono & Riefqi Hanief - 23-44 Ergonomic Interventions in the Implementation of Risk-Based Audit to Overcome Dysfunctional Auditor Behavior
by Putri Anggraini & Iis Istianah - 45-63 Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives
by Rabeea Ibrahim & Aminath Shuaau Mohamed - 65-80 The Effect of Financial Audit Guidelines and Fraud Detection Awareness on Quality Audit Results During the COVID-19 Pandemic
by Sonly Nendiarie & Siti Musyarofah & Tarjo Tarjo - 81-98 The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception
by Kristiyanto Bayu Saputro & Ratna Mappanyukki - 99-115 The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential
by Eva Herianti & Litdia Litdia - 117-130 Factors Determining Low Regional Financial Independence: Financial Autonomy and Degree of Decentralization
by Frida Agustina & Agus Joko Pramono & Bahrullah Akbar & Alma'arif Alma'arif
2021, Volume 7, Issue 2
- 131-149 The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions
by Yanuar E. Restianto & Yudha Aryo Sudibyo & Achsanul Qosasi & Suwarno Suwarno - 151-168 The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0
by Mustofa Kamal & John Elim - 169-185 The Synergy of the Role of KPK and the Community in Preventing the Corruption of COVID-19’s Social Assistance Fund
by Yonimah Nurul Husna & Kusroh Lailiyah & Devi Dwi Kurniawan - 187-209 Political Budget Cycle and Financial Losses: An Indonesian Case
by Ermanda Mulki Ghaniyar & Riatu Mariatul Qibthiyyah - 211-228 Rent-Seeking, Political Budget Cycle, and Audit Opinion: An Analysis of Local Government Spending in Indonesia
by Bangun Indra Permadi - 229-243 Factors Affecting the Audit Quality of Government’s Financial Statements (Study at BPK RI Head Office in 2019)
by Auliffi Ermian Challen & Amelia Dwi Aryani - 245-256 Indonesia’s Capital Expenditure and Economic Growth 1990-2020: Role of Accountability
by Aris Setiyanto
2021, Volume 7, Issue 1
- 1-18 Rereading the Mathnawi of Mawlana Jalal Al Din Rumi from the standpoint of ethics management in the public sector
by Yasar Uzun - 19-37 Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia
by Nico Andrianto & Iwan Purwanto Sudjali & R. Luki Karunia - 39-57 Mapping of budget stress in Indonesia: Consequence on budget implementation
by Ronald Tehupuring - 59-76 Analysis of regional financial independence, potential for growth, and health services: A case study of regencies/cities in South Sulawesi
by Azwar Iskandar - 77-93 Analysis of the RBA implementation and the preparation of an audit program at the Ministry of Villages, Development of Disadvantaged Regions and Transmigration
by Nur Meilani Tri Nugraheni & Bambang Pamungkas - 95-112 The effect of audit cost, information technology, and auditor's competence on audit quality during the COVID-19 Pandemic
by Indra Indra & Rindu Rika Gamayuni & Usep Syaipudin - 113-129 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
by Muhamad Agung Budiman & Firdaus Amyar