The Chairman of the Financial Audit Board (BPK), Isma Yatun, stated\nthat the formation of the Merah Putih Cabinet has brought significant\ntransformation through the reorganisation of bureaucratic structures,\nincluding separations, mergers, and the establishment of new ministries\nand institutions. This massive organisational dynamic directly impacts\nthe complexity of accounting entity governance and financial reporting\nin 98 Financial Reports of Ministries\/Institutions (LKKL) and one\nFinancial Report of the State General Treasurer (LKBUN).<\/p>\n
\u201cBPK, as a strategic partner of the government, is committed to\nensuring that the spirit of renewal in the Merah Putih Cabinet upholds\nthe principle of flawless accountability to maintain the integrity of\nstate financial responsibility,\u201d she said at the handover event of the\nCentral Government Financial Report (LKPP) for 2025 and the entry\nmeeting for the 2025 LKPP audit at the BPK Head Office in Jakarta on\nTuesday (31\/3\/2026).<\/p>\n
BPK, together with the government, will also ensure the positive\nimpacts of efficiency implementation on improving the quality of\nexpenditure and achieving national priority programmes. On that\noccasion, she appreciated the government for submitting the 2025 LKPP\n(unaudited) on time for examination by BPK in accordance with legal\nprovisions.<\/p>\n
This timeliness is seen to reflect the high commitment of the\ngovernment in accounting for the implementation of the State Revenue and\nExpenditure Budget (APBN) for the greatest welfare of the people.<\/p>\n
The LKPP is described as an important instrument to ensure\ntransparency and accountability in state financial management as\nmandated by Law No.\u00a017 of 2003 on State Finances and Law No.\u00a01 of 2004\non the State Treasury.<\/p>\n
Isma Yatun said that the examination of the LKPP aims to provide an\nopinion on the fairness of the LKPP by considering four aspects:\ncompliance with Government Accounting Standards (SAP), adequacy of\ndisclosure, effectiveness of the internal control system, and compliance\nwith legal regulations.<\/p>\n
\u201cThe submission of the 2025 LKPP (unaudited) is the first complete\nform of accountability for the implementation of the APBN under the\nleadership of President Prabowo Subianto,\u201d Isma revealed.<\/p>\n
In the examination of the 2025 LKPP (unaudited), BPK also conducts a\nreview of fiscal transparency by referring to International Monetary\nFund (IMF) international standards, the INTOSAI P-12 mandate, and\nconsidering applicable international best practices.<\/p>\n
This review is not merely evaluating the completeness of figures in\nthe financial report, she said, but rather measuring to what extent the\ngovernment has provided accurate, comprehensive, and timely fiscal\ninformation to the public.<\/p>\n
On the same occasion, BPK Member II Daniel Lumban Tobing also stated\nthat BPK applies a Risk-Based Audit approach in the 2025 LKPP\nexamination. This means that the audit procedures to obtain sufficient\nand appropriate evidence are designed and implemented based on the\nresults of risk identification and assessment.<\/p>\n
BPK\u2019s examination is also supported by the use of the SiAP LK\napplication (Financial Report Audit System Application) and big data\nanalytics to improve efficiency and effectiveness, as well as the speed\nand accuracy of audit results.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/purbaya-submits-government-financial-report-to-bpk-key-highlights-emerge-1775008279", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }