{"id":37286,"date":"2025-12-11T16:00:29","date_gmt":"2025-12-11T21:00:29","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=37286"},"modified":"2025-12-11T16:39:23","modified_gmt":"2025-12-11T21:39:23","slug":"%d8%a7%d9%84%d9%86%d9%87%d8%ac-%d8%a7%d9%84%d9%85%d8%aa%d9%83%d8%a7%d9%85%d9%84-%d9%88%d8%a7%d9%84%d9%85%d8%a4%d8%ab%d8%b1-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d9%86%d9%87%d8%ac-%d8%a7%d9%84%d9%85%d8%aa%d9%83%d8%a7%d9%85%d9%84-%d9%88%d8%a7%d9%84%d9%85%d8%a4%d8%ab%d8%b1-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84\/","title":{"rendered":"\u0627\u0644\u0646\u0647\u062c \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644 \u0648\u0627\u0644\u0645\u0624\u062b\u0631 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: 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\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. \u0643\u0645\u0627 \u064a\u0634\u0627\u0631\u0643 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0641\u064a \u0623\u0646\u0634\u0637\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adinata, W., &amp; Ling, M. (2022). Analisis Pengaruh Opini Audit BPK Terhadap Tingkat Imbal Hasil (Yield) Surat Berharga Negara. Indonesian Treasury Review, 7, 329\u2013346. www.kemenkeu.go.id<\/li>\n\n\n\n<li>Arens, A. A., Elder, R. J., &amp; Beasley, M. S. (2012). Auditing and assurance services: an integrated approach (14th ed.). Prentice Hall.<\/li>\n\n\n\n<li>BPK. (2017). Standar Pemeriksaan Keuangan Negara (Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2017). Art. Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2017. https:\/\/www.bpk.go.id\/assets\/files\/storage\/2017\/01\/file_storage_1484641204.pdf<\/li>\n\n\n\n<li>BPK. (2023, June 5). BPK Promotes the Leverage of Performance Audit Impact, Especially in the Green Economy. Https:\/\/Www.Bpk.Go.Id\/Assets\/Files\/Attachments\/Attach_post_1686620615.Pdf. https:\/\/www.bpk.go.id\/news\/bpk-promotes-the-leverage-of-performance-audit-impact-especially-in-the-green-economy<\/li>\n\n\n\n<li>Fano, K. (2024, December 18). How Performance Audits Can Drive Efficiency and Development Impact | Asian Development Blog. https:\/\/blogs.adb.org\/blog\/how-performance-audits-can-drive-efficiency-and-development-impact<\/li>\n\n\n\n<li>Fitrianto, R. (2023). Implementasi Long Form Audit Report pada BPK Perwakilan Provinsi Lampung. Universitas Gajah Mada.<\/li>\n\n\n\n<li>\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629\u060c (2024). <em>\u0646\u0645\u0648\u0630\u062c \u062a\u062f\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 2024<\/em>.<\/li>\n\n\n\n<li>Indriani, R., &amp; Komala, L. (2024). The Effect of Regional Expenditure, Balancing Funds and BPK Audit Findings on Regional Government Financial Performance. <em>Taxation and Public Finance<\/em>,. https:\/\/doi.org\/10.58777\/tpf.v2i1.297<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (1977)\u060c <em>\u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627<\/em><\/li>\n\n\n\n<li>\u00a0<a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/INTOSAI-P-1-The-Lima-Declaration.pdf\">https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/INTOSAI-P-1-The-Lima-Declaration.pdf<\/a>. https:\/\/www.issai.org\/pronouncements\/intosai-p-1-the-lima-declaration\/<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (2015\u0623)\u060c \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 200 \u2013 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c<em> \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/em>.<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (2015\u0628)\u060c \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 300 &#8211; \u0645\u0628\u0627\u062f\u0626 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621\u060c <em>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/em>.<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (2015\u062c)\u060c \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 3000 &#8211; \u0645\u0639\u064a\u0627\u0631 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621\u060c <em>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/em>\u060c 1-33.<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (2015\u062f)\u060c \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 400 &#8211; \u0645\u0628\u0627\u062f\u0626 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645. <em>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/em><\/li>\n\n\n\n<li>P\u00e1ramo, R. C. D. (2023). Making a Great Impact on Government and Citizens: Audit Methodologies and the Working Group on Value and Benefits of SAIs (WGVBS). <em>International Journal of Government Auditing, 50(3) (\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629).<\/em><\/li>\n\n\n\n<li>SAO Latvia. (2019). Measuring Impact and Relevance of Work Performed by the State Audit Office of Latvia. EUROSAI Magazine, 25, 100\u2013102.<\/li>\n\n\n\n<li>Turkish COA. (2019). The Bigger the Picture, The Greater the Value of Financial Accountability: The Turkish Court of Accounts\u2019 Experience in the Audit of The Consolidated Financial Statements of Government. EUROSAI Magazine, 25, 103\u2013106. https:\/\/www.sayistay.gov.tr\/en\/Upload\/<\/li>\n\n\n\n<li>Wijayanti, Y., &amp; Suryandari, D. (2020). The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance. Accounting Analysis Journal, 9(1), 30\u201337. https:\/\/doi.org\/10.15294\/aaj.v9i1.22483<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0628\u062d\u062b \u0647\u0630\u0647 \u0627\u0644\u0648\u0631\u0642\u0629 \u0641\u064a \u062f\u0645\u062c \u0648\u062c\u0647\u0627\u062a \u0646\u0638\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0639 \u0645\u0646\u0638\u0648\u0631 \u062a\u062f\u0642\u064a\u0642 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\u0648\u062a\u062f\u0639\u0648 \u0627\u0644\u0648\u0631\u0642\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0628\u064a\u0646 \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0631\u0627\u0641 \u0644\u062a\u0639\u0632\u064a\u0632 \u0625\u064a\u062c\u0627\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u062a\u0644\u0628\u064a\u0629 \u062a\u0648\u0642\u0651\u0639\u0627\u062a \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0651\u0631\u0629 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644 \u0648\u062f\u0639\u0645 \u0623\u0647\u062f\u0627\u0641 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