2022: JTAKEN Vol. 8 No. 2 December 2022

Articles

• Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection

    Indra Indra, Jamaludin Iskak, Akhsanul Khaq Pages: 131-143

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• The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia

    Resha Monica Putri, Atiek Sri Purwati, Wita Ramadhanti, Yanuar E. Restianto Pages: 145-158

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• Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments

    Arttika Rahmasari, Doddy Setiawan Pages: 159-176

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• The Effect of Accountability on the Efficiency of Local Government Expenditures

    Wulan Sri Rahayu, Khoirunurrofik Khoirunurrofik Pages: 177-198

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• Comparative Analysis of Local Government Financial Performance Before and During Covid-19 Pandemic

    Sarinah Rafael, Iis Istianah Pages: 199-212

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• Fiscal Decentralization: Is There a Simultaneous Relationship Between Regional Independence and Social Welfare?

    Ika Khoirunisa, Agus Sunarya Sulaeman Pages: 213-226

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• An Overview of Competency Development Through Formal Education and Professional Certification Program to Increase the Capacity of BPK

    Agus Joko Pramono, Margaretha Keliat Pages: 227-239

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