Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022

Articles

• An Investigation of Audit Expectation Gap in Indonesia’s Public Sector

  Agus Joko Pramono ⁽¹⁾, Riefqi Hanief ⁽²⁾

  (1) Badan Pemeriksa Keuangan RI, Indonesia ,

  (2) BPK RI, Indonesia

  1-21

  • PDF

  DOI : 10.28986/jtaken.v8i1.674

  Abstract View : 752

  PDF downloads: 733
• Ergonomic Interventions in the Implementation of Risk-Based Audit to Overcome Dysfunctional Auditor Behavior

  Putri Anggraini ⁽¹⁾, Iis Istianah ⁽²⁾

  (1) Badan Pemeriksa Keuangan RI, Indonesia ,

  (2) Badan Pemeriksa Keuangan RI, Indonesia

  23-44

  • PDF

  DOI : 10.28986/jtaken.v8i1.627

  Abstract View : 471

  PDF downloads: 452
• 

  Assessing Public Sector Environmental Accountability Through Performance Audit: The Case of Maldives

  Rabeea Ibrahim ⁽¹⁾, Aminath Shuaau Mohamed ⁽²⁾

  (1) , Maldives ,

  (2) Auditor General's Office, Maldives

  45-63

  • PDF

  DOI : 10.28986/jtaken.v8i1.755

  Abstract View : 828

  PDF downloads: 511
• The Effect of Financial Audit Guidelines and Fraud Detection Awareness on Quality Audit Results During the COVID-19 Pandemic

  Sonly Nendiarie ⁽¹⁾, Siti Musyarofah ⁽²⁾, Tarjo Tarjo ⁽³⁾

  (1) BPK RI Perwakilan Provinsi Jawa Timur, Indonesia ,

  (2) University of Trunojoyo Madura, Indonesia ,

  (3) University of Trunojoyo Madura, Indonesia

  65-80

  • PDF

  DOI : 10.28986/jtaken.v8i1.842

  Abstract View : 730

  PDF downloads: 505
• The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception

  Kristiyanto Bayu Saputro ⁽¹⁾, Ratna Mappanyukki ⁽²⁾

  (1) BPK RI, Indonesia ,

  (2) , Indonesia

  81-98

  • PDF

  DOI : 10.28986/jtaken.v8i1.914

  Abstract View : 962

  PDF downloads: 709
• The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential

  Eva Herianti ⁽¹⁾, Litdia Litdia ⁽²⁾

  (1) , Indonesia ,

  (2) , Indonesia

  99-115

  • PDF

  DOI : 10.28986/jtaken.v8i1.752

  Abstract View : 627

  PDF downloads: 577
• Factors Determining Low Regional Financial Independence: Financial Autonomy and Degree of Decentralization

  Frida Agustina ⁽¹⁾, Agus Joko Pramono ⁽²⁾, Bahrullah Akbar ⁽³⁾, Alma'arif Alma'arif ⁽⁴⁾

  (1) Public Finance Department, Institut Pemerintahan Dalam Negeri, Indonesia, Indonesia ,

  (2) Badan Pemeriksa Keuangan RI, Indonesia ,

  (3) Public Finance Department, Institut Pemerintahan Dalam Negeri, Indonesia, Indonesia ,

  (4) Government Management Department, Institut Pemerintahan Dalam Negeri, Indonesia

  117-130

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  DOI : 10.28986/jtaken.v8i1.701

  Abstract View : 734

  PDF downloads: 570