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Agus Joko Pramono


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


23 Juli 2024 / Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol. 8, No. 2, 2022: 227-239

The Audit Board of the Republic of Indonesia plays an essential role in ensuring accountability and responsibility for state finance audits. Therefore, auditors must always maintain their competence through continuous professional development. This study describes the competency development program focusing on formal degree education and professional certification for BPK employees. Furthermore, this study measures the adequateness of such a program compared to the allocation in competency development planning, as well as advantages and challenges according to employee perceptions. This study uses secondary data from the 2016-2020 Competency Development Activity Report, the 2019 BPK Peer Review Report, and a questionnaire study. The result shows that BPK has actualized competency development through formal degree education and professional certifi cation program. However, the actualization of competency development with professional certifica tion in 2016-2020 has not yet fully met the allocation stipulated in BPK"s Human Capital Develop ment Plan. Employees" perception shows high interest in competency development through formal degree education programs and professional certifications. However, these interests are met with several challenges. One of the challenges that arise involves career advancement and inclusiveness of competency development for all employees, including non-auditor and non-accounting employ ees. This study suggested further research on conducting a more comprehensive evaluation to en sure that implementing competency development contributes to BPK"s capacity.
2022_ART_PP_Agus_Joko_Pramono_02.pdf


Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia


08 November 2023 / Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol. 9, No. 1, 2023: 71-85

The Audit Board of the Republic of Indonesia must quickly adapt to its duties in the COVID-19 pandemic era. BPK forced all work to be done remotely. This study aims to analyze the application of Business Process Management Principles (BPM) in conducting remote audits at BPK following the COVID-19 pandemic. This study applies the descriptive qualitative with study literature and Likert survey on seven representative offices of BPK. The analytical tool used is BPM Principles with pattern matching. The results show that BPM principles in the remote audit have accomplished various implementation qualities. The result is divided into two types: principles that have worked properly and principles that have not maximally worked. The appropriately worked principles are context awareness, enablement, holism, continuity, institutionalization, purpose, and technology appropriation. The BPM principles that have been implemented but not maximized are the principle of involvement, the principle of joint understanding, and the principle of simplicity. Remote audits can only be conducted smoothly if all principles are implemented accordingly.
2023_ART_PP_Agus_Joko_Pramono_01.pdf


Factors determining low regional financial independence: financial autonomy and degree of decentralization


02 September 2022 / Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Volume 8, Number 1, Jan-Jun 2022, 117-130. DOI: 10.28986/jtaken.v8i1.

This study aims to assess the Tulang Bawang Regency"s fiscal independence and determine the fac-tors that affect it. This study used the data of the 2015-2019 Statement of Budget Realization of Tu-lang Bawang Barat Regency and primary data from interviews. The research method applies a qual-itativeapproachwithaninductivemethodologyusingseveralfinancialratiossuchastheeffective-ness of Local Own-source Revenue management, the ratio of the degree of decentralization, the ra-tio of regional financial dependence, and the ratio of regional financial independence. Based on the results, the ratio of regional financial independence shows an average of 1.54%, within the 0-25% interval, and classified under the shallow criteria. It may be inferred that regional financial inde-pendence in meeting its funding needs for the administration of government affairs is still very low. The regional financial dependence ratio shows an average of 85.99%, categorized as a very high de-pendency. The calculation of the ratio results proves that the local own-source revenue of Tulang Bawang Barat Regency is still low. Furthermore, a large number of mandatory spending from the central government and national budgeting politics causes the regional financial independence of Tulang Bawang Barat Regency to become low.
2022_ART_PP_JURN06_1.pdf


An investigation of audit expectation gap in Indonesia's Public Sector


24 Agustus 2022 / Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 8, No. 1, Januari-Juni, 1-21. DOI: 10.28986/jtaken.v8i1.674

The audit expectation gap has been studied since the early 1970s, and several approaches have been used to resolve this problem. However, such a gap persists both in the private and public sectors. Meanwhile, there are only a few studies related to this topic in the public sector, so the need to un-dertake more research in this area is encouraged. This study investigates to what extent the audit expectation gap occurs in Indonesia's public sector. It also examines the effectiveness of the addi-tional information in the audit report as mandated by the state financial auditing standards (SPKN, 2017) in closing the gap. A questionnaire was developed and administered to auditors, government officers, and students to capture their views. ANCOVA and Kruskal-Wallis were used to analyze the data collected from the questionnaires. The study discovered that the audit expectation gap in In-donesia's public sector is related to the auditor's responsibility. Such a gap is also found in frauds and errors in unqualified financial statements.
2022_ART_PP_Agus_Joko_Pramono_03.pdf


Analisis faktor-faktor yang mempengaruhi transformasi kapabilitas organisasi dan peran Badan Pemeriksa Keuangan


17 Maret 2022 / Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 2, No.2 (Desember 2022) : 175-193

Kajian ini bertujuan untuk mengkaji faktor-faktor yang berpengaruh terhadap transformasi kapabilitas dan peran Badan Pemeriksa Keuangan Republik Indonesia. Kajian ini menggunakan pendekatan kualitatif dengan metode Analytic Network Process (ANP) untuk mendapatkan hubungan antar node dalam 3 cluster (faktor eksternal, internal dan penunjang) yang bersifat network. Framework analysis disusun melalui FGD para pakar dari eksternal dan internal BPK RI. Kuantifikasi framework dihasilkan dari FGD para pakar internal BPK RI. Olah data pada software superdecisions menghasilkan prioritas-prioritas sebagai berikut: faktor eksternal prioritasnya Stakeholders Engagement; faktor internal prioritasnya Kepemimpinan dan Sistem Tata Kelola; faktor penunjang prioritasnya Komunikasi dan Sistem Informasi Manajemen. Berdasarkan hasil kajian ini diketahui bahwa hal paling penting dan mendesak adalah adanya kepedulian dan dukungan dari stakeholders eksternal terhadap BPK RI sehingga perlu segera disusun strategi, perencanaan, dan program komunikasi yang mampu secara efektif meningkatkan kepedulian dan dukungan stakeholders eksternal terhadap BPK RI.
2016_ART_PP_JURN12.pdf


Model transformasi Badan Pemeriksa Keuangan Republik Indonesia


11 Maret 2022 / Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vo.3, NO. 2 (jULI-dESEMBER 2017) : 91-111

Penelitian ini bertujuan untuk mencari struktur program transformasi BPK yang efektif dan implementatif. Metode yang digunakan adalah Interpretive Structural Modeling (ISM) untuk memperoleh berbagai elemen dan subelemen kunci keberhasilan transformasi yang berorientasi pada lima faktor utama transformasi BPK. Data diperoleh melalui FGD dengan peserta 14 pegawai BPK yang terpilih berdasarkan latar belakang pendidikan dan pengalaman kerja. Hasil penelitian ini menyimpulkan bahwa pertama, struktur program dari sembilan elemen program menurut Saxena (1992) menunjukkan konsistensi logika berpikir yang baik dan layak diterima sebagai model operasional transformasi BPK. Kedua, model transformasi BPK terdiri dari tiga elemen pengungkit, yaitu: kebutuhan, tujuan, dan aktivitas. Ketiga, sub-elemen kunci yang menjadi driver power tiga elemen pengungkit memiliki keterkaitan yang erat antar satu sub-elemen dengan sub-elemen lainnya. Komitmen pimpinan terhadap transformasi menjadi kebutuhan mutlak bagi terlaksananya transformasi BPK. Tanpa komitmen yang kuat dari pimpinan, maka proses tata kelola yang baik dan sistem TI yang handal sebagai penggerak tercapainya tujuan transformasi lainnya akan sulit terwujud. Komitmen pimpinan juga sangat dibutuhkan dalam menciptakan dan menggerakkan berbagai aktivitas yang berorientasi pada transformasi secara berkelanjutan dan terpadu. Khususnya pada program Pengembangan Kepemimpinan dan Pendidikan dan Pelatihan, serta Manajemen Talenta yang akan meningkatkan kapasitas kepemimpinan para pimpinan BPK.
2017_ART_JURN12.pdf


Asumsi kegiatan strategis untuk roadmap transformasi Badan Pemeriksa Keuangan


10 Maret 2022 / Jurnal Tata Kelola & Akuntabilitas Keuanagn Negara (JTAKEN); Jakarta Vol. 4, No.1 (Januari-Juni 2018) : 1-21.

Penelitian ini melanjutkan penelitian sebelumnya yaitu “Model Transformasi BPK RI: Menggunakan Metode Interpretive Structural Modeling” (Pramono & Hendharto, 2017), yang menghasilkan 13 kelompok aktivitas yang paling dibutuhkan dalam transformasi BPK RI. Penelitian ini akan mengelaborasi setiap kelompok aktivitas dari 13 kelompok aktivitas tersebut menjadi beberapa asumsi kegiatan strategis. Penelitian ini bertujuan untuk mendapatkan berbagai asumsi kegiatan strategis yang akan diprioritaskan dalam roadmap transformasi BPK RI dengan menggunakan metode Strategic Assumption Surfacing and Testing (SAST). Data diperoleh melalui dua kali FGD dengan peserta pegawai BPK RI yang terpilih berdasarkan latar belakang pendidikan dan tingkat jabatan. Hasil penelitian ini menyimpulkan bahwa elaborasi terhadap 13 kelompok aktivitas transformasi BPK RI menghasilkan 114 asumsi kegiatan strategis transformasi BPK RI. Rinciannya yaitu kuadran I (penting dan pasti) terdapat 55 asumsi kegiatan strategis, kuadran II (penting dan tidak pasti) terdapat 58 asumsi kegiatan strategis, kuadran III (tidak penting dan tidak pasti) tidak terdapat asumsi kegiatan strategis, dan kuadran IV (tidak penting dan pasti) terdapat satu asumsi kegiatan strategis. Selanjutnya 55 asumsi kegiatan strategis yang termasuk ke dalam kuadran I akan menjadi kegiatan dalam roadmap transformasi BPK RI.
2018_ART_PP_JURN06.pdf