15th Consecutive Unqualified Opinion: West Java DPRD Urges Provincial Government to Resolve All BPK Recommendations
The West Java Provincial Government has achieved an Unqualified Opinion (WTP) for the 15th consecutive time, an achievement that warrants appreciation. However, behind this milestone, several notes remain that must be addressed promptly to strengthen accountable and transparent governance.
The Chairman of the West Java DPRD, Buky Wibawa, emphasised that all recommendations from the Audit Board of Indonesia (BPK) regarding the Audit Result Report (LHP) on the 2025 Fiscal Year Regional Government Financial Report (LKPD) must be treated as a serious priority for the local government. According to Buky, a WTP opinion is not merely an administrative award but a mandate to continuously improve the quality of regional financial management. Therefore, various findings and recommendations presented by the BPK must be followed up concretely.
“The DPRD encourages all BPK recommendations to be addressed immediately. The notes provided must serve as evaluation material to improve future governance,” stated Buky following the plenary session for the submission of the BPK Audit Result Report on Wednesday (3/6/2026).
One specific concern noted by the DPRD relates to the administration of fixed assets, which is deemed not yet fully adequate. Buky requested that the local government conduct a thorough re-inventory to ensure all regional assets are properly recorded and utilised optimally.
Simultaneously, the DPRD expressed appreciation for the West Java Provincial Government’s consistency in maintaining the WTP opinion for 15 consecutive years, viewing this as a reflection of their commitment to financial accountability.
The Deputy Chairman of the West Java DPRD, MQ Iswara, added that several other BPK recommendations would also be a focus of DPRD oversight. These include the management of School Operational Assistance (BOSP) and Regional Education Operational Assistance (BOPD) funds, which are considered not yet fully optimal and not entirely accounted for in accordance with regulations.
Furthermore, the BPK highlighted aspects of budgeting and regional expenditure implementation that do not yet fully consider measurable regional financial capacity. According to MQ Iswante, this condition is not unique to West Java but is experienced by many regions following the enactment of Law Number 1 of 2022 concerning the Financial Relations between the Central Government and Regional Governments (HKPD).
“West Java’s Local Original Revenue (PAD) has decreased by approximately 5.9 per cent due to changes in the revenue-sharing proportion. Consequently, the BPK has requested that the local government be more meticulous in formulating expenditure policies according to its available fiscal capacity,” he said.
Echoing this sentiment, the Member of Commission V of the West Java DPRD and Chairman of the PPP Faction, Zaini Shofari, assessed that all BPK recommendations should serve as a foundation for improvement across regional agencies, particularly in supervising education fund management. He emphasised that achieving a WTP opinion should not lead to complacency; instead, it should serve as motivation to enhance public service quality, strengthen internal oversight, and ensure every rupiah of the budget provides tangible benefits to the community.