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Windhu Wibisono


The Role Of Sai In Strengthening National Institutions Towards Sdgs Realization: Case Study Of Bpk


20 Juli 2023 / Journal of Positive School 2022, Vol. 6, No. 9, 616-627

Sustainable Development Goals (SDGs) 2030 aims to build a sustainable future through equalization and improvement of countries' qualities, particularly the least developing countries. Due to a lack of law enforcement, institutions in developing countries are prone to fraud and misappropriation of funds which results in hampered progress and decreasing trust from investors. Thus strengthening institutions are essential to ensure the success rate of SDGs implementation as well to fulfill Goal 16: Peace, Justice, and Strong Institutions, particularly Target 16.4, Target 16.5, and Target 16.6. This paper's objectives are to describe and analyze the role of Badan Pemeriksa Keuangan in strengthening national institutions towards the realization of SDGs. This paper uses secondary data from BPK's reports and other related information, such as SAIs from Philippine and Thailand, Extractive Industries Transparency Initiative (EITI), Corruption Perception Index (CPI), and Public Expenditure and Financial Accountability (PEFA) used as basic criteria to assess the implementation of the targets. The result of this paper shows that from Indonesia"s experience, we found many homework to be done within the attainment of Goal 16, especially Target 16.4, Target 16.5, and Target 16.6. In order to attain those targets, BPK has done financial audit and investigative audit, regarding extractive sectors, corruption, and public performance management, and also has planned to strategically conduct their audit, including the thematic audit in the performance audit. As for realizing this strategic plan, it is recommended to strengthen the synergy within working units and other organizations such as parliament, government, and other stakeholders.
2022_ART_PP_Windhu_Wibisono_02.pdf


Preliminary Study on Corruption Case in the Indonesian Banking Sector: Overview of the Fraudster, Loss, and Fraud Modes


07 Juli 2023 / Asia Pacific Fraud Journal, 8(1) January-June 2023: 31-37

The banking sector is the area with the most corruption on a global and national scale (ACFE, 2021; ACFE Indonesia Chapter, 2020). The banking sector itself is a sector that is rigid in terms of regulation and places great emphasis on prudential aspects in its business processes. Bahoo (2020) in his paper states that corruption in the banking sector raises considerations for building an anti-corruption architectural system within banks to eradicate corruption. This preliminary study will describe cases of corruption in the banking sector in Indonesia in a limited period of time. This study uses data from court rulings related to banking corruption cases registered in 2020. The overview of corruption cases shows the central tendency related to the profile of fraudsters, the value of state finance loss, court imprisonment, and the modus operandi of fraud/corruption committed by the perpetrators. The findings show that corruption in the banking sector in Indonesia occurs at State-Owned Enterprises and Local Government-Owned in the form of commercial banks, rural banks and sharia rural banks. The data indicates that in terms of gender, the fraudsters, although still dominated by the male gender, are relatively equal with the female gender where ratio of the male and the female is 6:4. Furthermore, the data indicates that in terms of position or rank of the fraudster, the higher the position of the bank's internal employee, the greater the value of state finance loss incurred. The results of this study also show that the modus operandi of crimes that often occur is borrowing the name of the debtor, fictitious credit, and collusion in applying for credit. The repeated modus operandi is a challenge for policy managers in designing better systems and governance to eliminate the level of corruption in the banking sector. In the future, it is necessary to expand and enrich data collection and data analysis of corruption cases in the banking sector in Indonesia so that it can provide a better picture.
2023_ART_PP_Windhu_Wibisono_01.pdf


Towards a mutualism performance audit on local governments between auditor and community


23 September 2021 / JISIPOL (JURNAL ILMU SOSIAL DAN ILMU POLITIK RAJA HAJI); Tanjung Pinang Vol. 3, No. 1, (2021): 538 - 548.

BPK as Supreme Audit Institution (SAI)has been massively conduct financial audit on local government in Indonesia. Quality of financial statement is also upgraded, known from the improvement of BPK’s opinion. However, quality, transparency and accountability of local government are still far from public expectation. This paper shows the importance of public needsto improve the performance of local governments by support from BPK especially their performance audit. This paper will discuss the development of performance audit in BPK especially at the local government. This paper uses the analysis of Baimyrzaeva and Kose (2014) that states about role of SAI in collaboration with the community will be mutually beneficial to both parties by focusing on the areas that received great attention from the public and reacting well. This paper results show that the quantity of performance audits of local governments continue to rise. However, most of the audit they are stand-alone and need to led to the outcome-oriented for the communities. This paper discusses the case of performance audit of the provision of water as a performance audit that successfullygive more impact on communities in local government. To be more impactful performance audit, this paper proposes the model of participatory audit, especially when BPK planning the audit.
2021_ART_PP_JISI10_01.pdf


Aligning the audit themes with government priority to improve the effectiveness of performance audit (case study in supreme audit institution in Indonesia)


12 Mei 2020 / International Journal of Engineering & Technology; Johor 7 (3,25), (2018): 672-675. DOI: 10.14419/ijet.v7i3.25.17821.

Various implementations of public policies in democratic countries need the oversight from external to obtain the public trust and policy legitimacy of the government policy itself. Indonesia’s government needs to improve the quality of the evaluation, including policy evaluation from the external, in this case is the Supreme Audit Institution (SAI). This paper will describes how the performance audit role of the SAI according to the constitution, the mindset about performance audits from informants, and how to answer the mindset regarding a performance audit that closer to management. This paper uses qualitative approach based on in-depth interviews with SAI’s officials and the secondary data. This paper describes perspectives from SAI’s internal and external about the focus of performance audit. Many perspectives brought to describes how the SAI use alignment strategy that linier with government strategy in a medium term development plan. This paper concludes that SAI’s performance audit can be regarded as a good baseline in the policy evaluation if it aligns with the government strategy as declared in RPJMN. This suggests an indication of democratic governance of BPK performance audit at least from the input stage or audit-planning phase.
2018_ART_PP_IJET01.pdf


Increased transparency of public sector budgeting through implementation of performance


22 Agustus 2017 / Proceeding Book International Conference on Public Organization (ICONPO) VII

The contemporary public administration brings the shift of stakeholder expectations from stakeholder expectation about the government works in accordance with applicable laws become stakeholder expectation about well-performing government is the public sector budget. The budget is prepared through a budgeting process from budget formulation to budget realization. Even though, there are difficulties for stakeholders, especially the broad public to get a clear picture about the budgetary process. Because of that, stakeholders need accountability tool in the effort to obtain the accountability of the budget. This study discusses about budget transparency and accountability both from the performance audit results of the budget implementation and budget formulation. Transparency is useful to encourage budgeting that leads to outcomes of government programs, performance accountability also seeks to promote transparency in, and improve the external communication of, government. Transparency in its broadest sense is taken to mean that governments should be as open and visible as possible to their stakeholders (e.g., elected officials, citizens, interest groups and others). This study uses analysis of secondary data derived from the results of performance audit reports which produce by external audit institution (BPK) related budgeting for the period 2012 to 2015. This study indicates that the existence of BPK"s performance audit supports the acountability value of budgeting. By this audit, the relevant stakeholders of government"s department budgeting can be helped to see the transparent accountability of the government in terms of budgeting. Besides that, the evaluation through the audit will also provide recommendations for budgeting improvement. This study still find limitation of transparency such as difficult to access the audit report directly unless through bureaucratic procedure.
2017_ART_PP_ICON01.pdf


The implementation of the audit planning of the performance audit within democratic system in Indonesia


30 Juni 2017 / International Journal of Management and Administrative Science (IJMAS), Pakistan Vol 5, No. 03, (2017): 44-49.

The reform era of Indonesia has brought changes in various fields. One of the changes that have been made is the state financial policy, included the policy of the audit for the management of the state financial. Amandments of Constitution 1945 have repositioned the role of Badan Pemeriksa Keuangan (BPK) as supreme audit institution (SAI). This paper analyzed implementation of the role of BPK especially in their performance audit in a democratic system. This paper used data from interviews with internal and external parties from BPK and utilizes the framework of democratic governance. This paper showed that the development of BPK institutions has followed the institutional maturity level of supreme audit institution. In the recent years, performance audit began to develop and enter into various areas of government. The democratic aspect that can be disclosed was in the input phase especially in the audit planning where BPK partially considered outsider input. The performance audit in democratic governance is potential to be developed especially with the strong political will of the leaders of BPK.
2017_ART_PP_IJMA01.pdf


Regional context awareness in performance audit development


01 Juni 2017 / The Proceedings of The 6th ICADA 2017 Asean and Globalization: convergence, Harmony, and Connectivity: 306 - 313.

Despite the complexity of its implementation, the ideal type approach was commonly used. Badan Pemeriksa Keuangan (BPK) as supreme audit institution (SAI) in Indonesia developing perfomance audit by learning ideal types from other SAIs such as from United States or Australia. This paper discussed the opportunity of performance audit development in Indonesia by learning form the regional context in ASEAN. Performance auditing practices were developing by the SAIs to help the government provide performance accountability to the stakeholders. This paper showed tha BPK learned from other members of ASEAN Organization of Supreme Audit Institution (ASEANSAI) members in the development of performance audit. This paper described the contextual awareness of audit by using water management audit as a case study. It concluded that lessons learned from similar context countries are easier to implement than an ideal type because the context was considered applicable.
2017_ART_PP_PROC01.pdf


Belajar dari reformasi ekonomi Filipina


07 April 2014 / Koran Jakarta, Senin 7 April 2014

Tulisan ini membandingkan Indonesia dengan Filipina, terutama terkait faktor pendorong ekonomi era reformasi Benigno Aquito III dan pentingnya sumber daya manusia (SDM) bagi pertumbuhan ekonomi nusantara. Setelah Benigno Aquino III mulai menjabat pada tahun 2010, Manila mereformasi berbagai bidang dengan aksi nyata. Yang populer adalah memerangi korupsi yang telah memberi momentum positif pasar hingga menghasilkan investasi grade dari tiga lembaga pemeringkat utama. Rencana pembangunan Filipina periode 2011 - 2016 menekankan peningkatan SDM sebagai faktor penting pertumbuhan infklusif demi mengurangi kemiskinan. Reformasi pembangunan manusia telah mengurangi kemiskinan, dan juga mampu mewujudkan ekonomi berkelanjutan. Anggaran Filipinan 2014 menunjukkan perhatian besar pada upaya reformasi utama bidang pendidikan. Perhatian Filipina pada pendidikan membantu Filipina menuju pertumbuhan berkelanjutan. Filipina juga memberikan perhatian terhadap kualitas tenaga kerja, termasuk kaum migran. Di sisi lain, Indonesia akan menghadapi surplus demografi hingga tahun 2050 dengan puncaknya di tahun 2030, maka investasi di bidang pendidikan untuk SDM sangat mendesak Pemerintah harus mendesain relasi yang mulus antara pendidikan dan pekerjaan. Kebijakan pendidikan sebaiknya mengarah pada sinergi antara institusi pendidikan, masyarakat, pemerintah, dan swasta. Belajar dari reformasi Filipina, pembangunan manusia merupakan batu sendi pertumbuhan ekonomi berkelanjutan.
2014_ART_PP_KORA01.pdf


Pengaruh partisipasi dan uncertainty avoidance dalam penyusunan anggaran terhadap budget slack pada pemerintah provinsi Banten


31 Januari 2011 / Jurnal Publika Vol 3 No. 1 Januari 2011.

Kebijakan penyusunan anggaran di pemerintah daerah adalah penganggaran partisipatif yang melibatkan masyarakat, satuan kerja-satuan kerja, tim penyusun anggaran, dan DPRD. Pemerintah Provinsi Banten dalam pelaksanaan anggarannya (tahun 2004 � 2007) cenderung dapat mencapai target anggaran dengan mudah. Hal tersebut merupakan kecenderungan bentuk anggaran yang disusun agar mudah dicapai (budget slack). Penelitian Dunk (1993) dan Falikhatun (2007) menyebutkan bahwa budget slack dipengaruhi oleh partisipasi secara signifikan. Dunk & Nouri (1998) menyebutkan bahwa faktor ketidakpastian dapat dipertimbangkan untuk menjelaskan budget slack. Penelitian ini bertujuan mengetahui pengaruh partisipasi dan uncertainty avoidance terhadap budget slack pada Pemerintah Provinsi Banten. Model yang dihasilkan diharapkan dapat menjelaskan budget slack di sektor pemerintahan. Model yang digunakan pada penelitian ini dianalisis dengan metode analisis regresi. Penelitian ini menggunakan partisipasi dan uncertainty avoidance sebagai variabel independen yang diduga berpengaruh pada budget slack. Instrumen yang digunakan untuk mengukur budget slack, partisipasi, dan uncertainty avoidance adalah adalah instrumen Dunk (1993), instrumen Milani (1975) dan instrumen Hofstede (1991). Dilakukan pengujian kualitas data dengan menguji validitas dan reliabilitas dan dilakukan pengujian bahwa model telah memenuhi uji asumsi klasik. Hasil penelitian menunjukkan bahwa terdapat budget slack yang cukup tinggi pada Pemerintah Provinsi Banten. Penelitian juga menghasilkan kesimpulan bahwa partisipasi dan uncertainty avoidance baik secara simultan maupun individual memiliki pengaruh signifikan terhadap budget slack. Semakin tinggi partisipasi dari penyusun anggaran yang cenderung mempertahankan tingkat stress rendah dan menerima perilaku yang tidak biasa untuk menyiasati ketidakpastian maka akan semakin tinggi budget slack yang dibuat oleh penyusun anggaran. Untuk meminimalkan budget slack, Pemerintah Provinsi Banten disarankan mengoptimalkan pengendalian internal dan sistem informasi dalam proses penyusunan anggaran.
2011_ART_PP_JURN01.pdf