Penulis Lainnya

Oktarika Ayoe Sandha


Investigating accountability of state subsidies for political parties


22 Mei 2024 / Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol. 9, No. 2, 2023: 201-225

Regulations stipulate that a political party must prepare financial reports to facilitate sound financial management and accountability of the state subsidies it receives. However, its accountability remains problematic, raising a question: How do the related policies deal with the accountability of state subsidies for political parties? This study aims to evaluate issues related to accountability in the policies governing the management of state subsidies for political parties. This study is normative legal research. Within a meta-analysis framework, critical analysis of the relevant policies in the form of laws and regulations and other reliable sources of information is carried out. The study finds that the policies provide rules to ensure eligible political parties ' right to obtain state subsidies and employ audit and administrative sanctions to enhance state subsidy accountability. Nevertheless, the policies still overlook important issues related to vertical accountability of political parties and government, horizontal accountability of government, internal control mechanisms, supervision requirements, and formal and material responsibilities by relevant in-charge parties. Moreover, the running audit practices do not provide much value for improvement. This study provides policy-makers with a new perspective on relevant studies so that the government will consider the comprehensive management of state subsidies for political parties by relevant in-charge parties before elevating the value of the subsidies.
2023_ART_PP_Oktarika_Ayoe_Sandha_02.pdf


Sustainability Fraud: Greenwashing


01 Maret 2023 / Asian Journal of Government Audit edisi April 2022 Hal. 30 - 41

For years, consumers' requests for green products and limited oversight have together contributed to the rise of greenwashing. Although some believe that is just corporate cheap talk about environmental performance, in the long term, greenwashing may hamper the achievement of SDGs and thus push goverments as well as SAIs to respond accordingly. This study tries to elaborate on the issue of greenwashing, the policy framework around this issue, and how it affects the audit assignment using a study literature review.
2022_ART_PP_JURN_Oktarika_Ayoe_Sandha.pdf