Vol. 7 No. 2 (2021): JTAKEN Vol. 7 No. 2 December 2021

Articles

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  The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions

  Yanuar E. Restianto ⁽¹⁾, Yudha Aryo Sudibyo ⁽²⁾, Achsanul Qosasi ⁽³⁾, Suwarno Suwarno ⁽⁴⁾

  (1) Universitas Jenderal Soedirman, Indonesia ,

  (2) Universitas Jenderal Soedirman, Indonesia ,

  (3) Badan Pemeriksa Keuangan RI, Indonesia ,

  (4) Badan Pemeriksa Keuangan RI, Indonesia

  131-149

  • PDF

  DOI : 10.28986/jtaken.v7i2.740

  Abstract View : 569

  PDF downloads: 470
• The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0

  Mustofa Kamal ⁽¹⁾, John Elim ⁽²⁾

  (1) Pusdiklatwas BPKP, Indonesia ,

  (2) Pusdiklatwas BPKP, Indonesia

  151-168

  • PDF

  DOI : 10.28986/jtaken.v7i2.588

  Abstract View : 584

  PDF downloads: 448
• The Synergy of the Role of KPK and the Community in Preventing the Corruption of COVID-19’s Social Assistance Fund

  Yonimah Nurul Husna ⁽¹⁾, Kusroh Lailiyah ⁽²⁾, Devi Dwi Kurniawan ⁽³⁾

  (1) Selamat Sri University, Indonesia ,

  (2) Selamat Sri University, Indonesia ,

  (3) Selamat Sri University, Indonesia

  169-185

  • PDF

  DOI : 10.28986/jtaken.v7i2.536

  Abstract View : 396

  PDF downloads: 240
• Political Budget Cycle and Financial Losses: An Indonesian Case

  Ermanda Mulki Ghaniyar ⁽¹⁾, Riatu Mariatul Qibthiyyah ⁽²⁾

  (1) BPK RI, Indonesia ,

  (2) Faculty of Economics and Business, University of Indonesia, Indonesia

  187-209

  • PDF

  DOI : 10.28986/jtaken.v7i2.668

  Abstract View : 689

  PDF downloads: 410
• Rent-Seeking, Political Budget Cycle, and Audit Opinion: An Analysis of Local Government Spending in Indonesia

  Bangun Indra Permadi ⁽¹⁾

  (1) Badan Pemeriksa Keuangan, Indonesia

  211-228

  • PDF

  Abstract View : 671

  PDF downloads: 310
• Factors Affecting the Audit Quality of Government’s Financial Statements (Study at BPK RI Head Office in 2019)

  Auliffi Ermian Challen ⁽¹⁾, Amelia Dwi Aryani ⁽²⁾

  (1) Faculty of Economics and Business, Yarsi University, Jakarta, Indonesia ,

  (2) Faculty of Economics and Business, Yarsi University, Jakarta, Indonesia

  229-243

  • PDF

  DOI : 10.28986/jtaken.v7i2.518

  Abstract View : 506

  PDF downloads: 369
• Indonesia’s Capital Expenditure and Economic Growth 1990-2020: Role of Accountability

  Aris Setiyanto ⁽¹⁾

  (1) Badan Pemeriksa Keuangan RI, Indonesia

  245-256

  • PDF

  DOI : 10.28986/jtaken.v7i2.653

  Abstract View : 434

  PDF downloads: 409