Aipda Santho's Disciplined Budget Management Earns Him 'Best Treasury Officer' Honour
Aipda Santho Simanjuntak has demonstrated disciplined budget management at Kapuas Police Station in Central Kalimantan, achieving a perfect Budget Performance Indicator (IKPA) score for three consecutive years. As Finance Chief (Ps Kasi Keuangan) at the station under Central Kalimantan Regional Police Headquarters, he is widely recognised among colleagues for his honesty and sense of responsibility.
Aipda Santho has been nominated for the Hoegeng Awards 2026 by a colleague, Mutiq Kartika. In his nomination, Mutiq praised Santho’s integrity, honesty, and unwavering loyalty in carrying out his duties as a police officer at Kapuas Police Station, which has repeatedly received awards for achieving the best IKPA performance consecutively.
When contacted, Mutiq described Aipda Santho as a good-hearted person who has never acted improperly. The two have known each other since secondary school in Palangkaraya. “He’s a good person. Even now he maintains good relationships with everyone, including his friends. He’s never been the type to cause trouble,” Mutiq told detikcom on Friday, 20 February 2026.
Mutiq also recounted an incident when a friend experienced an accident. Santho immediately came to help when called upon. “I telephoned him to help my friend, and he came right away and helped our friend,” said Mutiq.
Detikcom also contacted the State Treasury Service Office (KPPN) in Palangkaraya to confirm the perfect IKPA score achieved by Kapuas Police Station. Verification showed that the station performed exceptionally well, achieving a perfect IKPA score of 100 in 2025.
During an interview at the Hoegeng Corner 2025 programme in September, Aipda Santho explained his experience managing the budget at Kapuas Police Station. For his performance, the station achieved a perfect IKPA score and received appreciation from National Police Chief General Listyo Sigit Prabowo.
According to the Ministry of Finance website, IKPA is an indicator established by the finance ministry to measure the quality of budget execution performance by state ministries and institutions, assessed across three dimensions: quality of budget planning implementation, quality of budget execution, and quality of budget execution results.
The finance ministry has established eight indicators for IKPA assessment:
Budget Planning Quality Aspects:
DIPA Revision
DIPA Page III Deviation
Budget Execution Quality Aspects:
Budget Absorption
Contractual Expenditure
Invoice Settlement
Management of Operational and Housing Allowances
SPM Dispensation
Budget Execution Results Aspect:
- Output Achievement
In managing the budget to meet these indicators, Aipda Santho continuously coordinated with the local KPPN. He ensured that outputs matched what was planned at the beginning. “Output achievement must align with what we planned. There are performance indicators, such as output achievement and budget absorption, so when all planned targets are met, we achieve a perfect score. We align with what we ourselves planned, with monthly absorption rates,” said Aipda Santho.
Kapuas Police Station’s total budget for 2024 reached Rp 56 billion, with absorption reaching nearly 100 per cent for personnel expenditure and goods expenditure.
Santho explained that budget management assessments were initially conducted quarterly, then moved to semi-annually and annually. According to Santho, Kapuas Police Station successfully maintained perfect IKPA scores throughout all these periods.
“Because we frequently coordinated and made efforts to maintain a score of 100 until the end of the 2024 financial year, we received that award and maintained a score of 100 by meeting the assessment indicators set by the Ministry of Finance,” he said.
In the process, Santho emphasised to all functional units at Kapuas Police Station the importance of meeting financial disbursement targets. Additionally, he ensured funds were used appropriately by sending them directly to the receiving budget units. “For budget absorption and distribution, we send them directly to recipient accounts. For example, if they use budget for patrols, we send it directly to their account. To the unit implementing the activity,” he explained.
He also anticipated mark-ups in budget planning and execution. Santho stressed that all functional units must attach accountability documentation for budgets that matched their purpose. “For instance, if they purchase goods, there must be documentation for what the money was spent on and where, and this receipt must be accounted to us to prevent mark-ups,” Santho said.
Santho continued to pursue accountability evidence for budget realisation from functional units if they failed to submit it. If something did not align with what was planned, it would become subject to evaluation at each unit. “What they request must be consistent with what is accounted for. If this is not implemented, then the functional unit head will conduct analysis and evaluation, and personnel are not performing their duties properly,” he added.
For his performance, Santho received awards from the National Police Chief, Regional Police Chief, and the Regional Office of the Directorate General of Treasury of Central Kalimantan Province for achieving perfect IKPA scores. Santho explained that this IKPA achievement was not the first. Previously, he also achieved the same in 2023 at Kapuas Police Station and in 2022 at Pulang Pisang Police Station.
“What matters is working according to regulations and not deviating from them,” said Santho after explaining his achievements.
He emphasised always adhering to applicable regulations with discipline. All procedures were followed properly. “We are disciplined in accordance with regulations. We are also consistent. We undergo internal and external audits, internal audits from the Inspector General’s Office.”