Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) adalah jurnal ilmiah peer-review yang menerbitkan analisis kritis, orisinal, dan berkualitas tinggi oleh para peneliti, akademisi, dan praktisi di bidang ilmu sosial, politik, pemerintahan, dan akuntabilitas. Jastaka bertujuan untuk mendorong wacana intelektual dan pertukaran ilmiah antara akademisi, pembuat kebijakan, dan praktisi. Jurnal ini mendorong pengajuan yang menggunakan beragam metodologi—metode kualitatif, kuantitatif, atau campuran—dan menawarkan wawasan inovatif yang relevan dengan tantangan tata kelola kontemporer. Naskah dapat mencakup penelitian empiris, analisis konseptual, tinjauan kebijakan, atau studi kasus yang membahas masalah akuntabilitas dan tata kelola dalam berbagai konteks.
Diterbitkan
2022-12-14
Articles
Analisis Penerapan Good Corporate Governance PT Bank Central Asia Tbk
Purpose: This study aimed to determine the extent of the application of principle Good Corporate Governance at PT Bank Central Asia Tbk. Besides aiming to determine the application of the principles of good corporate governance has applied to PT Bank Central Asia Tbk, this study also aims to analyze the constraints faced in the implementation of good corporate governance at PT Bank Central Asia Tbk.
Method: This type of research is included in qualitative research using a case study approach. The data source in this study is secondary data, namely data obtained through a review of several literature related to the issues raised, from relevant theoretical references by reading several books, magazines, bulletins, newspapers and the internet.
Results: The results showed that the general application of the principles of good corporate governance which include transparency, independence, accountability, accountability and fairness in PT Bank Central Asia Tbk performed reasonably well although there still are obstacles faced. The constraints faced by PT Bank Central Asia Tbk is a constraint tightening bank credit, bank products are not yet Productivity fully efficient and effective, high standard of human resources as a result of globalization and the problem of internal fraud cases (internal fraud).
Google Scholar
Garuda
Sinta
Pages: 1-28
1658 views | 4870 downloads
Mengelola Audit pada Tahap Perencanaan
Purpose): This study aims to review the conformity of the implementation of financial report audit planning carried out by the XYZ Public Accountant Office with auditing standards, and get an overview of how good audit planning practices are considering the risk and management aspects of the engagement are taken into account.
Methodology: The method used is descriptive qualitative combining literature studies and field studies. Public Accountant Office (KAP) XYZ (pseudonym) domiciled in Tangerang was used as the object of the case study.
Results: The results show that the policies and procedures for planning audits of financial statements at KAP XYZ are generally in accordance with auditing standards and pay attention to risk, but due to time and cost factors there are exceptions to the involvement of members in planning and the use of specialists in conducting audits.
Limitations: The limitations of this study are the relatively short field period, by only focusing on the study on the audit planning stage.
Contribution: This study can be a comparison for auditors and KAPs, especially how the stages of planning activities are carried out, knowing their weak points (for example in the case that team members are not optimally involved in planning, even though they are executors of the audit program). In general, the study is also useful scientifically, namely linking aspects of management (management) with auditing practices at the planning stage.
Pengaruh Komitmen Organisasi, Orientasi Etika Idealisme dan Orientasi Etika Retalivisme terhadap Minat Melakukan Whistleblowing (Studi Empiris pada PT.Telkomsel Provinsi Riau)
Purpose: The aim of this study is to examine the influence of organizational commitment, Ethical Orientation Idealism and Ethical Orientation Relativism to Whistleblowing Intention.
Methodology: This study was conducted at all branches PT. Telkomsel in Riau Province. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 150 employees working in all branches of PT.Telkomsel riau province. From questionnaires distributed, 76 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS).
Result: The results of hypotesis testing conclude that: first, organizational commitment has positif influence toward whistleblowing intention. Second, Ethical Orientation Idealism has positif influence toward whistleblowing intention third, Ethical Orientation Relativism has negative influence toward whistleblowing intention.
Pages: 41-49
409 views | 495 downloads
Good Corporate Governance, Kinerja Keuangan dan Kinerja Saham Selama Pandemi Covid-19
Purpose: The purpose of this study was to analyze the effect of corporate governance and financial performance on stock performance during the covid-19 pandemic in Indonesia.
Research Methodology: This research used quantitative analysis method using seconder data of financial reports on Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021.
Results: The results of this study are managerial ownership has no significant effect on stock performance, the board of commissioners has no significant effect on stock performance, the board of directors has an effect on stock performance, return on assets has no significant on stock performance, return on equity has no effect on stock performance and earnings per share affect stock performance.
Limitations: This study only includes six of the factors that affect stock performance, which results in the effect of the independent variable research on the dependent variable of 4%.
Contribution: This research can be used as a reference for company management in order to improve governance and financial performance to improve the company's stock performance will increase.
Evaluasi Pengukuran Kinerja Pemerintah Daerah: Studi Kasus pada Dinas Kesehatan Kabupaten Garut
Purpose: This study aims to determine the quality of strategic planning and performance measurement, by studying the case at the Garut District Health Office.
Research Methodology: This research uses the case study method (Yin, 2018) and desk research (Hague, 2006).
Results: The result of the evaluation of performance planning is that the Garut District Health Office has only fulfilled about 50% of the quality criteria for a good performance plan. Evaluation of the types of performance measures, Garut District Health Office almost entirely uses output-based performance measures, has not yet integrated efficiency performance measures and only uses one outcome performance measure. Good performance measurement design prioritizes using outcome-based performance measures.
Limitations: This research has not yet compared the evaluation model proposed with the existing model, which is based on the SAKIP implementation evaluation regulations in Permenpan RB Number 12 of 2015, and it only describes the unit of analysis studied.
Contribution: In addition to providing alternative evaluation models, this study also proposes an integrated model of performance reports and financial reports to increase the benefits of the two reports in public administration area.
Pages: 65-79
1447 views | 1431 downloads
