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 ⁽¹⁾, Jamaludin Iskak ⁽²⁾, Akhsanul Khaq ⁽³⁾

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

  (2) Professional Accountant Education, Faculty of Economics and Business, Tarumanagara University, Indonesia ,

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

  131-143

  • PDF

  DOI : 10.28986/jtaken.v8i2.935

  Abstract View : 848

  PDF downloads: 393
• The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia

  Resha Monica Putri ⁽¹⁾, Atiek Sri Purwati ⁽²⁾, Wita Ramadhanti ⁽³⁾, Yanuar E. Restianto ⁽⁴⁾

  (1) Jenderal Soedirman University, Indonesia ,

  (2) Jenderal Soedirman University, Indonesia ,

  (3) Jenderal Soedirman University, Indonesia ,

  (4) Jenderal Soedirman University, Indonesia

  145-158

  • PDF

  DOI : 10.28986/jtaken.v8i2.1106

  Abstract View : 342

  PDF downloads: 230
• Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments

  Arttika Rahmasari ⁽¹⁾, Doddy Setiawan ⁽²⁾

  (1) Inspektorat Kab. Karanganyar, Indonesia ,

  (2) Faculty of Economics and Business, Universitas Sebelas Maret Surakarta, Indonesia

  159-176

  • PDF

  DOI : 10.28986/jtaken.v8i2.830

  Abstract View : 626

  PDF downloads: 432
• The Effect of Accountability on the Efficiency of Local Government Expenditures

  Wulan Sri Rahayu ⁽¹⁾, Khoirunurrofik Khoirunurrofik ⁽²⁾

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

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

  177-198

  • PDF

  DOI : 10.28986/jtaken.v8i2.647

  Abstract View : 624

  PDF downloads: 491
• Comparative Analysis of Local Government Financial Performance Before and During Covid-19 Pandemic

  Sarinah Rafael ⁽¹⁾, Iis Istianah ⁽²⁾

  (1) Universitas Nusa Cendana, Indonesia ,

  (2) The Audit Board of The Republic of Indonesia, Indonesia

  199-212

  • PDF

  DOI : 10.28986/jtaken.v8i2.1147

  Abstract View : 664

  PDF downloads: 294
• Fiscal Decentralization: Is There a Simultaneous Relationship Between Regional Independence and Social Welfare?

  Ika Khoirunisa ⁽¹⁾, Agus Sunarya Sulaeman ⁽²⁾

  (1) Politeknik Keuangan Negara STAN, Indonesia ,

  (2) Politeknik Keuangan Negara STAN, Indonesia

  213-226

  • PDF

  DOI : 10.28986/jtaken.v2i1.848

  Abstract View : 361

  PDF downloads: 238
• An Overview of Competency Development Through Formal Education and Professional Certification Program to Increase the Capacity of BPK

  Agus Joko Pramono ⁽¹⁾, Margaretha Keliat ⁽²⁾

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

  (2) The Audit Board of The Republic of Indonesia, Indonesia

  227-239

  • PDF

  DOI : 10.28986/jtaken.v8i2.1118

  Abstract View : 483

  PDF downloads: 300