Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025

Articles

• Improving incentives for regional tax collectors: Aligning regulations with governance goals

  Wendy Kenafiana Assanti ⁽¹⁾

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

  1-12

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  Abstract View : 228

  PDF downloads: 64
• Strategic enhancement of local taxing power: A Comprehensive SWOT analysis approach

  Antonius Ragil Kuncoro ⁽¹⁾, Roberta ⁽²⁾

  (1) Polytechnic of State Finance STAN, South Tangerang, Indonesia ,

  (2) Directorate General of Taxes, Jakarta, Indonesia

  • PDF

  Abstract View : 191

  PDF downloads: 167
• Opportunities and Challenges Mapping for Achieving Energy Transition in Indonesia’s Electricity Sector

  Muhammad Rizky ⁽¹⁾, Maman Suhendra ⁽²⁾

  (1) Fiscal Policy Agency, Ministry of Finance, Jakarta, Indonesia ,

  (2) Polytechnic of State Finance STAN, South Tangerang, Indonesia

  • PDF

  Abstract View : 242

  PDF downloads: 170
• Asset-backed securities in Indonesia: A strategic alternative for infrastructure financing

  Winda Prajaningtyas ⁽¹⁾, Agung Dinarjito ⁽²⁾

  (1) Indonesia’s National Government Internal Auditor (BPKP), Jakarta, Indonesia ,

  (2) Politeknik Keuangan Negara STAN, Banten, Indonesia

  49-63

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  DOI : 10.28986/jtaken.v11i1.1854

  Abstract View : 176

  PDF downloads: 80
• Ethics on the line: How obedience pressure shapes auditors’ decisions

  Eko Yulianto ⁽¹⁾, Retna Sari ⁽²⁾

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

  (2) Faculty of Economic and Business, Universitas Pembangunan Nasional “Veteran”, Jakarta, Indonesia

  65-79

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  DOI : 10.28986/jtaken.v11i1.1851

  Abstract View : 70

  PDF downloads: 40
• Developing operational risk-level assessment for selecting auditable units: Factor analysis and analytic hierarchy process approach

  Fuad Ramdhan Dewantoro ⁽¹⁾, Yetty Dwi Lestari ⁽²⁾

  (1) Inspectorate of Statistics Indonesia, Jakarta, Indonesia ,

  (2) Faculty of Economic and Business, Airlangga University, Surabaya, East Java, Indonesia

  81-103

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  DOI : 10.28986/jtaken.v11i1.1701

  Abstract View : 206

  PDF downloads: 116
• Competency assessment in fraud detection at BPK: Challenges and enhancements

  Dadang Sukma ⁽¹⁾, Ratna Wardhani ⁽²⁾

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

  (2) Faculty of Economics and Business, Universitas Indonesia, West Java, Indonesia

  105-121

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  DOI : 10.28986/jtaken.v11i1.1913

  Abstract View : 110

  PDF downloads: 65
• Exploring key determinants of internal control weaknesses and non-compliance using audit findings in Indonesian ministries

  Aditya Pratama ⁽¹⁾, Susanto Salim ⁽²⁾

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

  (2) Accounting Profession Program, Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia

  123-137

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  DOI : 10.28986/jtaken.v11i1.1887

  Abstract View : 154

  PDF downloads: 56
• Do internal controls improve integrity? A comparative study of central and regional governments

  Devi Nurmalasari ⁽¹⁾, Dominicus Savio Priyarsono ⁽²⁾, Linda Karlina Sari ⁽³⁾

  (1) School of Business, IPB University, Bogor, West Java, Indonesia ,

  (2) Faculty of Economics and Management, IPB University, Bogor, West Java, Indonesia ,

  (3) School of Business, IPB University, Bogor, West Java, Indonesia

  139-156

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  DOI : 10.28986/jtaken.v11i1.2038

  Abstract View : 89

  PDF downloads: 59
• Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments

  Soffan Marsus ⁽¹⁾, Raynal Yasni ⁽²⁾, Muliani Sulya Fajarianti ⁽³⁾, Agung Arianto ⁽⁴⁾, Joko Sustiyo ⁽⁵⁾

  (1) Polytechnic of State Finance STAN (PKN STAN), South Tangerang , Indonesia ,

  (2) Polytechnic of State Finance STAN (PKN STAN), South Tangerang , Indonesia ,

  (3) Directorate General of Regional Financial Development, Ministry of Home Affairs, Jakarta, Indonesia ,

  (4) Directorate General of Regional Financial Development, Ministry of Home Affairs, Jakarta, Indonesia ,

  (5) Faculty of Science, The University of Queensland, Australia

  157-174

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  DOI : 10.28986/jtaken.v11i1.2068

  Abstract View : 75

  PDF downloads: 46