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Iis Istianah


Comparative Analysis of Local Government's Financial Performance Before and During the COVID-19 Pandemic


24 Juli 2024 / Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol. 8, No. 2, 2022: 199-212

The COVID-19 pandemic has had an adverse impact on various sectors in Indonesia, including the national economy. This study aims to examine differences in local financial performance prior to the pandemic (2019) and during the pandemic (2020). It also aims to examine the effect of the ranking and status of local government administration published by the Ministry of Home Affairs on local financial performance in the period before the pandemic (2019) and during the pandemic (2020). Paired sample t-test and regression analysis were used to test the hypotheses on the financial performance of 118 local governments consisting of 16 provincial governments, 48 district governments, and 54 city governments. The financial performance indicators tested in this research are the local financial independence ratio (LFIR), the effectiveness and efficiency ratio of original local government revenue, the activity ratio, and the growth ratio. The research"s results show the differences between before and during the COVID-19 pandemic in local financial performance in the Local Own-source Revenue effectiveness ratio, capital expenditure activity ratio, and growth ratio. However, there is no difference in local financial performance before and during the COVID - 19 pandemic as measured by the local financial independence ratio, efficiency ratio, and operating expenditure activity ratio. The results also show that the ranking and status of local government administration do not affect local financial performance before and during the COVID-19 pandemic.
2022_ART_PP_Iis_Istianah_02.pdf


A systematic review of public sector audits in Indonesia


28 Juni 2024 / Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol. 10, No. 1, 2024: 33-54

The literature on public sector auditing in Indonesia remains nascent and requires further exploration. This study aims to provide a comprehensive overview and serve as a reference for future research in this field by analyzing the trends, developments, and prospects for further research on Indonesian public sector audit literature. This study uses a systematic literature review covering 36 articles from 2015 to 2022. It also highlights recent advancements and outlines recommendations for further research. Seven key categories for future research are identified: audit quality, audit findings and opinions, fraud, auditor characteristics, financial report quality, transparency and accountability, and emerging themes. The findings indicate that even while academic publications are on the rise, more thorough and diverse research is still required. The study indicates that research on public sector auditing in Indonesia is still in its infancy, with chances to investigate fraud, audit quality, audit findings and opinions, transparency, accountability, and emerging themes. This study"s contribution is that it offers a thorough summary and a point of reference for upcoming investigations into public sector auditing in Indonesia.
2024_ART_PP_Iis_Istianah_01.pdf