The Role of the Audit Agency (BPK) in State Financial Management to Realize Good Governance

Agus Joko Pramono

Abstract


This research was conducted with the aim of knowing how the role of BPK in the management of state finances to realize good governance. By using the type of research method used is qualitative research. Based on the research, it is found that the role of BPK in realizing good governance through the implementation of audits conducted by BPK has been running optimally, this is evidenced by the mechanism for implementing audits in accordance with regulations and auditing standards for state financial management. Based on the description that the role of BPK in seeking the achievement of a good government is one of the absolute elements that must be carried out in the era of implementing and improving sustainable development bureaucracy, and in order to realize the goal of the State in achieving a just, prosperous and prosperous society. In accordance with what has been described and mandated by the 1945 Constitution of the Republic of Indonesia in Article 23E, Law of the Republic of Indonesia Number 15 of 2006, Law of the Republic of Indonesia Number 28 of 1999, and Law of the Republic of Indonesia Number 17 of 2003.


Keywords


Supreme Audit Agency, Good Governance

Full Text:

PDF

References


Achsani, N. A., Tambunan, M., & Mulyo, S. A. (2012). Impact of fiscal policy on the agricultural development in an emerging economy: Case study from the South Sulawesi, Indonesia. International Research Journal of Finance and Economics, 96, 101-112.

Adiningrat, A. A., Ruhayu, Y., Rustan, R., Wahyuni, S., & Fitrianti, A. N. (2022). The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Businness Enterprises (MSMEs) in Makassar City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30836-30845.

Adiningrat, A. A., Arsal, M., Akhmad, A., Asdar, A., & Arniati, A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.

Akhmad, A., & Amir, A. (2018). Study of fuel oil supply and consumption in Indonesia. International Journal of Energy Economics and Policy, 8(4), 13.

Akhmad, A., Amir, A., Asdimuh, A., & Syukur, M. (2020). The Development Prospect of the Pinisi Vessel Industry in the Bulukumba Regency Indonesia. International Journal of Innovation, Creativity and Change, 12(10), 183-194.

Akhmad, A., Amir, A., Asdimuh, A., & Syukur, M. (2020). The Existence of Moronene Indigenous Peoples in Hukaea Laea Village, Bombana Regency, Indonesia. International Journal of Innovation, Creativity and Change, 14(1), 288-306.

Akhmad, A., Romadhoni, B., Karim, K., Tajibu, M. J., & Syukur, M. (2019). The impact of fuel oil price fluctuations on Indonesia’s macroeconomic condition. International Journal of Energy Economics and Policy, 9(2), 277-282.

Akhmad, P. (2016). The impact of price subsidy policy of fertilizer on production, demand, and supply of corn in Indonesia. American-Eurasian Journal or Sustainable Agriculture, 10(1), 29-37.

Ali, M. Y. (2022). The Process of Making a Pinisi Boat in Bantobahari District, Bulukumba Regency, Indonesia. European Journal of Engineering and Technology Research, 7(5), 70-75.

Adiningrat, A. A., Ruhayu, Y., Rustan, R., Wahyuni, S., & Fitrianti, A. N. (2022). The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Businness Enterprises (MSMEs) in Makassar City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30836-30845.

Ajija, S. R., Fathia, M., & Suarni, A. (2010). Tawarruq: Issue & Challenge. Kuala Lumpur: IIUM.

Arniati, A., Arsal, M., Akhmad, A., Asdar, A., & Adiningrat, A. A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.

Asriati, A., & Baddu, S. Investasi Online Reksadana: Aspek Hukum dan Perlindungan Bagi Investor Selaku Konsumen. Pleno Jure, 10(1), 521942.

Fitrianti, A. N., Achsanuddin, A. N., & Adelia, S. (2021). Factors Affecting Urbanization in Makassar City. Point of View Research Economic Development, 2(1), 32-41.

Fitrianti, A. N., Achsanuddin, A. N., & Adelia, S. (2021). Factors Affecting Urbanization in Makassar City. Point of View Research Economic Development, 2(1), 32-41.

Fitrianti, A. N., Achsanuddin, A. N., & Adelia, S. (2021). Factors Affecting Urbanization in Makassar City. Point of View Research Economic Development, 2(1), 32-41.

Hafid, A., Karsadi, K., AKHMAD, A., & Syukur, M. (2020). The Existence of Moronene Indigenous Peoples in Hukaea Laea Village, Bombana Regency, Indonesia. International Journal of Innovation, Creativity and Change, 14(1), 288-306.

Jaman, A. (2016). Influence of work environment and organizational culture on job satisfaction and performance of lecturers as intervening at Magister Management Program of Muhammadiyah University of Makassar. Journal Of Advanced Research in Engineering & Management (IJAREM), 1.

Jusriadi, E., Rusydi, M., & Muttalib, A. (2018). Konstruksi Dimensi Intellectual Capital Dalam Mendukung Kinerja Dosen Perguruan Tinggi Muhammadiyah Di Sulawesi Selatan. BALANCE: Economic, Business, Management and Accounting Journal, 15(02).

Jusriadi, E. (2022). Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance. ATESTASI: Jurnal Ilmiah Akuntansi, 5(1), 16-32.

Jusriadi, E., Syafaruddin, S., & Rusydi, M. (2021). Human capital development of research staff through self-leadership, teamwork management, and culture diversity. Jurnal Minds: Manajemen Ide dan Inspirasi, 8(1), 1-14.

Karim, K., & Tajibu, M. J. (2021). Determination of consumer switching barriers to use prepaid electricity systems in the household sector in Makassar, Indonesia. International Journal of Energy Economics and Policy, 11(1), 193-199.

KR, M. Y. A. R. A. (2022). Effect of Performance Assessment on Employee Career Development at the Human Resources Development Agency of South Sulawesi Province. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1).

KR, M. Y. A. R. A., Yusuf, M., Mariana, L., & Marsuni, N. S. (2023). Interest in Visiting in Terms of City Branding and City Image in Bantimurung Tourism Objects Mars County. Kontigensi: Jurnal Ilmiah Manajemen, 11(1), 320-329.

Marsuni, N. S., Yulitasari, Y., Kartini, K., & Rura, Y. (2023). Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021. Amnesty: Jurnal Riset Perpajakan, 6(1), 1-16.

Meilani, F., & Marsuni, N. S. (2019). Implementasi Program Corporate Social Responsibility (CSR) dan Dampaknya Terhadap Kinerja Keuangan PT. Buana Sanjaya di Papua Barat. Jurnal Ilmu Manajemen Profitability, 3(1), 36-53.

Marsuni, N. S., Said, D., & Indrijawati, A. IMPLEMENTASI TRIPLE BUTTON LINE MELALUI PROGRAM CORPORATE SOCIAL RESPONSIBILTY PADA PT SEMEN TONASA.

Marsuni, N. S., D'Ornay, A., Nersiyanti, N., Habbe, H., & Nagu, N. (2023). Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX). INVOICE: JURNAL ILMU AKUNTANSI, 5(1), 65-78.

Mardiyati, S. (2021, May). Participation and interest in young generations on business distribution of strategic food commodities in South Sulawesi. In IOP Conference Series: Earth and Environmental Science

Romadhoni, B. (2020). Household electricity demand in South Sulawesi, Indonesia. International Journal of Energy Economics and Policy.

Romadhoni, B., Akhmad, A., Naldah, N., & Rossanty, N. P. E. (2023). Purchasing Decisions Effect of Social Media Marketing, Electronic Word of Mouth (eWOM), Purchase Intention. Journal of Accounting and Finance Management, 4(1), 74-86.

Rusydi, M. (2021). The impact of CEO narcissism behavior on firm performance through earnings management. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 53-60.

Rum, M. (2018). Conversion of Federal Tax Collection to Local Government. International Research Journal of Finance and Economics, (165).

Rum, M., & KUSUMAWARDANI, A. (2020). Industrial growth and environmental resource toward the tax potential: a case study in South Sulawesi Province. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 201-210.

Salim, A., Rustam, A., Haeruddin, H., Asriati, A., & Putra, A. H. P. K. (2020). Economic strategy: Correlation between macro and microeconomics on income inequality in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(8), 681-693.

Suriyani, A., Saleh, S., & Akhmad, A. (2023). Capacity Building Empowerment of Weaver Groups Through Weaving Business Innovation at the Ikat Jata Kapa Weaving Center in Sikka Regency, East Nusa Tenggara Province, Indonesia, Indonesia. European Journal of Development Studies, 3(2), 59-68.

Suarni, A., & Amelia, R. (2023). Analysis of Mosque Financial Management in Ujung Bulu District, Bulukumba Regency, South Sulawesi, Indonesia. Public Sector Management and Accounting Research, 2(2), 10-22.

Suarni, A., Asriati, A., Masnan, S., & Fitriani, F. (2019). Factors Motivating The Local Community of Belawa, Wajo Regency, South Sulawesi Province to Engage in Edible Bird’s Nest Industry In The Perspective of Islamic Business Ethics. Muhammadiyah International Journal of Economics and Business, 2(2), 183-194.

Suarni, A., & Amelia, R. (2023). Analysis of Mosque Financial Management in Ujung Bulu District, Bulukumba Regency, South Sulawesi, Indonesia. Public Sector Management and Accounting Research, 2(2), 10-22.

Suarni, A., Asriati, A., Masnan, S., & Fitriani, F. (2019). Factors Motivating The Local Community of Belawa, Wajo Regency, South Sulawesi Province to Engage in Edible Bird’s Nest Industry In The Perspective of Islamic Business Ethics. Muhammadiyah International Journal of Economics and Business, 2(2), 183-194.

Wahjono, S. I., Fam, S. F., Pakkanna, M., Rasulong, I., & Marina, A. (2021). Promoting creators intentions: Measurement of crowdfunding performance. International Journal of Business and Society, 22(3), 1084-1101.

Wahjono, S. I., Marina, A., Rasulong, I., & Fen, F. S. (2020). Leave management information system using InsideDPS software for the efficiency of human resources management. Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control, 211-218.

Rahman, A., & Rasulong, I. (2015). Empowerment of Creative Economy to Improve Community Incomes in Takalar Regency. IOSR Journal of Business and ManagementVer, 17(4), 2319-7668.

Pakkanna, M., Rasulong, I., & Akhmad, S. I. W. (2020). Microfinance institutions and women empowerment: evidence in the rural areas of Tangerang, Indonesia. International Journal of Scientific and Technology Research, 9(2), 3994-3999.

Rahim, A. R. (2020). Interpersonal Skills and the Impact of Managerial Performance Through Organizational Commitments.

Nurbaya, S., & Rasulong, I. (2020). Competence, Work Culture and Performance of Honorary Teachers in Makassar Elementary School. European Journal of Business and Management Research, 5(2).

Afadni, H. (2016). Suap 6 Politikus dan Pejabat Sepanjang 2016. Https://Www.Liputan6.Com. https://www.liputan6.com/news/read/2687678/suap-6-politikus-dan-pejabat-sepanjang-2016.

BPK RI. (2013). Bpk Berperan Aktif Terapkan Good Governance. Https://Www.Bpk.Go.Id. https://www.bpk.go.id/news/bpk-berperan-aktif-terapkan-good-governance.

BPKP. (2004). Good Governance Mensyaratkan Pengawasan Internal dan Eksternal. Https://Www.Bpkp.Go.Id. https://www.bpkp.go.id/berita/read/113/15770/JB.-SUMARLIN-Good-Governance-Mensyaratkan-Pengawasan-Internal-dan-Eksternal.

Hadin, F. A. (2013). ksistensi Badan Pengawasan Keuangan Dan Pembangunan Di Era Otonomi Daerah (Edisi Ceta). PT: Graha Ilmu Tahun.

Hadjon, P. M. (2015). Hukum Administrasi Negara Dan Good Governance. PT Raja Grafindo Persada.

Humulhaer, S. (2017). Akuntabilitas Pengelolahan Keuangan Daerah Dalam Mewujudkan Good Governance Berdasarkan Peraturan Perundang-Undangan. Supremasi Hukum, 13, 66–84.

Illahi, B. K., & Alia, M. I. (2017). Pertanggungjawaban Pengelolaan Keuangan Negara Melalui Kerja Sama BPK dan KPK. Integritas, 3(2), 37. https://doi.org/10.32697/integritas.v3i2.102.

Kaldera, N. X., Aulia, M., & Faza, H. A. (2018). Peran Bpk Sebagai Lembaga Pengawas Eksternal Pengelolaan Keuangan Negara. Jurnal Fundamental Justice, 1(2), 13–26. https://doi.org/10.30812/fundamental.v1i2.898.

Mardiasmo. (2018). Perpajakan Edisi Revisi Tahun 2018. Andi.

Raba, M. R. (2017). Peran Badan Pemeriksa Keuangan (Bpk) Dalam Melakukan Pemeriksaan Terhadap Pengelolaan Keuangan Negara Untuk Mewujudkan Pemerintahan Yang Baik Menurut Uu No. 15 Tahun 2006. Lex Crimen, VI(3), 1–14.

Tjokroamidjojo. (2015). Pengantar Administrasi Pembangunan. LP3ES.




DOI: https://doi.org/10.26618/jeb.v17i1.5463

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Jurnal Ekonomi Balance

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

View My Stats

Flag Counter