Penulis Lainnya

Suwarno


The implementation of benford"s law to detect indications of corruption patterns in government institutions


07 Maret 2022 / Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 7, No. 2, (December 2021): 131-149. DOI: 10.28986/jtaken.v7i2.740.

Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia"s context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford"s law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford"s law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a "year-end rush" and a phenomenon of "hurry-up spending" in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.
2021_ART_PP_JURN12.pdf


The implementation of benford


04 Maret 2022 / Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 7, No. 2, (December 2021): 131-149. DOI: 10.28986/jtaken.v7i2.740.

Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia"s context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford"s law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford"s law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a "year-end rush" and a phenomenon of "hurry-up spending" in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.
2021_ART_PP_JURN12.pdf


Pengelolaan akuntansi yang andal menuju BPK : leading by example


Juni 2010 / Majalah Pemeriksa, No. 112, Hlm. 49-51

Salah satu upaya untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan negara ialah dengan penyampaian laporan keuangan yang memenuhi prinsip tepat waktu dan sesuai dengan standar akuntansi keuangan pemerintahan. BPK merupakan lembaga pemeriksa keuangan negara yang mempunyai misi mendorong terwujudnya transparansi dan akuntabilitas keuangan negara yang berhak memberikan opini atas laporan keuangan yang disampaikan oleh pemerintah. Disisi lain, BPK juga wajib menyampaikan laporan keuangan sesuai dengan standar akuntansi pemerintahan yang berlaku.
2008_ART_PP_Suwarno04_01.pdf