Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023

Articles

• Overlapping assistance distribution of the Indonesian government’s scheme for small and micro-scale enterprises during COVID-19

  Ema Tusianti ⁽¹⁾, Abdurrahman Abdurrahman ⁽²⁾, Tigor Nirman Simanjuntak ⁽³⁾

  (1) Directorate of Statistical Analysis and Development of BPS, Indonesia ,

  (2) BPS South Kalimantan Province, Indonesia ,

  (3) Directorate of Statistical Analysis and Development of BPS, Indonesia

  185-200

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  DOI : 10.28986/jtaken.v9i2.1211

  Abstract View : 478

  PDF downloads: 248
• Investigating accountability of state subsidies for political parties

  Chandra Puspita Kurniawati ⁽¹⁾, Oktarika Ayoe Sandha ⁽²⁾, Sutthi Suntharanurak ⁽³⁾, Entang Adhy Muhtar ⁽⁴⁾, Ramadhan Pancasilawan ⁽⁵⁾

  (1) Faculty of Politics and Social Science, Padjadjaran University, Indonesia ,

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

  (3) State Audit Office of the Kingdom of Thailand, Thailand, Thailand ,

  (4) Faculty of Politics and Social Science, Padjadjaran University, Indonesia ,

  (5) Faculty of Politics and Social Science, Padjadjaran University, Indonesia

  201-225

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  DOI : 10.28986/jtaken.v9i2.1241

  Abstract View : 411

  PDF downloads: 239
• Local government internal auditor stress and burnout: Supervisor support as a moderating variable

  Agil Novriansa ⁽¹⁾, Fida Muthia ⁽²⁾

  (1) Faculty of Economics, Universitas Sriwijaya, Indonesia ,

  (2) Faculty of Economics, Universitas Sriwijaya, Indonesia

  227-245

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  DOI : 10.28986/jtaken.v9i2.1247

  Abstract View : 508

  PDF downloads: 313
• Does village fund audit affect village development? An empirical study of villages in Aceh Province

  Sayid Reza Helmi ⁽¹⁾, Khoirunurrofik Khoirunurrofik ⁽²⁾

  (1) Faculty of Economics & Business, University of Indonesia, Indonesia ,

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

  247-270

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  DOI : 10.28986/jtaken.v9i2.1286

  Abstract View : 412

  PDF downloads: 229
• Unraveling the impact of social assistance and capital expenditure on poverty rates in Papua's Region

  Nurfatma Restu Mahanani ⁽¹⁾, Geger Adelia ⁽²⁾

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

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

  271-288

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  DOI : 10.28986/jtaken.v9i2.1131

  Abstract View : 380

  PDF downloads: 232
• Detecting the corruption pattern and measuring the corruption detection pace at the Indonesian village level

  Hepnu Nur Prihatmanto ⁽¹⁾, Mas Dadang Enjat Munajat ⁽²⁾, Ira Irawati ⁽³⁾

  (1) Faculty of Social and Political Sciences, Padjadjaran University, Indonesia ,

  (2) Faculty of Social and Political Sciences, Padjadjaran University, Indonesia ,

  (3) Faculty of Social and Political Sciences, Padjadjaran University, Indonesia

  289-308

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  DOI : 10.28986/jtaken.v9i2.1361

  Abstract View : 785

  PDF downloads: 424
• An experiment on bribery, tenure duration, and punishment severity in the Indonesian public finance context

  Wisnu Setiadi Nugroho ⁽¹⁾, Rijadh Djatu Winardi ⁽²⁾, Amanda Wijayanti ⁽³⁾, Yudhistira Hendra Permana ⁽⁴⁾, Muhammad Ryan Sanjaya ⁽⁵⁾

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

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

  (3) Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia ,

  (4) Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia ,

  (5) Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia

  309-330

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  DOI : 10.28986/jtaken.v9i2.1508

  Abstract View : 592

  PDF downloads: 287
• Follow-up implementations on audit results in the local government of Banten Province

  Natta Sanjaya ⁽¹⁾, Retno Sunu Astuti ⁽²⁾, Andi Wijayanto ⁽³⁾, Dyah Lituhayu ⁽⁴⁾

  (1) Faculty of Social and Political Sciences, Universitas Diponegoro, Indonesia ,

  (2) Faculty of Social and Political Sciences, Universitas Diponegoro, Indonesia ,

  (3) Faculty of Social and Political Sciences, Universitas Diponegoro, Indonesia ,

  (4) Faculty of Social and Political Sciences, Universitas Diponegoro, Indonesia

  331-347

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  DOI : 10.28986/jtaken.v9i2.1478

  Abstract View : 502

  PDF downloads: 306
• Conflict of interests in declaring state/regional loss of tax income in Indonesia

  I Nyoman Wara ⁽¹⁾, Dumaria Simanjuntak ⁽²⁾, Reny Yemimalina Sinaga ⁽³⁾

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

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

  (3) Central Tapanuli Regency Government, Indonesia

  349-366

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  DOI : 10.28986/jtaken.v9i2.1340

  Abstract View : 345

  PDF downloads: 202
• The development of knowledge management implementation at the Financial and Development Supervisory Agency (BPKP)

  Andhika Pratama Tirta Wijaya ⁽¹⁾, Pande Made Kutanegara ⁽²⁾, Achmad Djunaedi ⁽³⁾

  (1) The Graduate School of Leadership and Policy Innovation, Gadjah Mada University, Indonesia ,

  (2) The Graduate School of Leadership and Policy Innovation, Gadjah Mada University, Indonesia ,

  (3) The Graduate School of Leadership and Policy Innovation, Gadjah Mada University, Indonesia

  367-389

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  DOI : 10.28986/jtaken.v9i2.1289

  Abstract View : 663

  PDF downloads: 389