Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024

Articles

• International evidence: Supreme Audit Institution oversight and government governance roles in achieving Sustainable Development Goal 1

  Dzur Awalia ⁽¹⁾, Muhammad Ikbal Abdullah ⁽²⁾, Andi Chairil Furqan ⁽³⁾, Megawati Megawati ⁽⁴⁾

  (1) Faculty of Economics and Business, Tadulako University, Central Sulawesi, Indonesia ,

  (2) Faculty of Economics and Business, Tadulako University, Central Sulawesi, Indonesia ,

  (3) Faculty of Economics and Business, Tadulako University, Central Sulawesi, Indonesia ,

  (4) Central Sulawesi Province Regional Research Innovation Agency, Central Sulawesi, Indonesia

  123-142

  • PDF

  DOI : 10.28986/jtaken.v10i2.1779

  Abstract View : 596

  PDF downloads: 579
• The impact of risk management implementation on the effectiveness of SAI’s internal audit function

  Bernardus Dwita Pradana ⁽¹⁾, Bahrullah Akbar ⁽²⁾, Sampara Lukman ⁽³⁾, Kusworo Kusworo ⁽⁴⁾

  (1) Institut Pemerintahan Dalam Negeri (IPDN), West Java, Indonesia ,

  (2) Institut Pemerintahan Dalam Negeri (IPDN), West Java, Indonesia ,

  (3) Institut Pemerintahan Dalam Negeri (IPDN), West Java, Indonesia ,

  (4) Institut Pemerintahan Dalam Negeri (IPDN), West Java, Indonesia

  143-160

  • PDF

  DOI : 10.28986/jtaken.v10i2.1614

  Abstract View : 570

  PDF downloads: 305
• New national fiscal policy for accelerating regional development of infrastructure in Indonesia

  R. Muhammad Rouffie Putera Kesuma Runjung ⁽¹⁾

  (1) Ministry of Home Affairs, Jakarta, Indonesia

  161-174

  • PDF

  DOI : 10.28986/jtaken.v10i2.1685

  Abstract View : 426

  PDF downloads: 202
• The urgency of refining the accounting standards of state tax revenue and receivables

  Asqolani ⁽¹⁾, Budi Mulyana ⁽²⁾

  (1) Politeknik Keuangan Negara STAN, South Tangerang, Indonesia ,

  (2) Politeknik Keuangan Negara STAN, South Tangerang, Indonesia

  175-189

  • PDF

  DOI : 10.28986/jtaken.v10i2.1615

  Abstract View : 465

  PDF downloads: 280
• Using LDA for audit risk assessment of the Indonesian BOS fund: Insights from news analysis

  Iis Istianah ⁽¹⁾, Nia Pramita Sari ⁽²⁾, Afrialdi Syahputra Butar Butar ⁽³⁾, Bonar Cornellius Pasaribu ⁽⁴⁾

  (1) Faculty of Economics and Business, Gadjah Mada University, Yogyakarta, Indonesia ,

  (2) Faculty of Economics and Business, Gadjah Mada University, Yogyakarta, Indonesia ,

  (3) The Audit Board of the Republic of Indonesia, Jakarta, Indonesia ,

  (4) Master of Public Policy and Management, University of Melbourne, Melbourne, Australia

  191-213

  • PDF

  DOI : 10.28986/jtaken.v10i2.1803

  Abstract View : 294

  PDF downloads: 240
• Discretion leads to corruption in Indonesian Public Service Agency Hospitals: Governance challenges and control mechanisms

  Wendy Kenafiana Assanti ⁽¹⁾

  (1) Faculty of Law, Gadjah Mada University, Yogyakarta, Indonesia

  215-230

  • PDF

  DOI : 10.28986/jtaken.v10i2.1632

  Abstract View : 474

  PDF downloads: 326
• The evolution of Indonesian SAI maturity: Oversight, insight, and foresight functions of health-themed performance audits

  Nico Andrianto ⁽¹⁾, J Basuki ⁽²⁾, R. Luki Karunia ⁽³⁾, Nurliah Nurdin ⁽⁴⁾

  (1) The Audit Board of the Republic of Indonesia, Indonesia ,

  (2) National Agency for State Administration (STIA LAN) Polytechnic, Jakarta, Indonesia ,

  (3) National Agency for State Administration (STIA LAN) Polytechnic, Jakarta, Indonesia ,

  (4) National Agency for State Administration (STIA LAN) Polytechnic, Jakarta, Indonesia

  231-245

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  DOI : 10.28986/jtaken.v10i2.1691

  Abstract View : 397

  PDF downloads: 194