BPK Examines Ministry of Labour's Financial Report
Jakarta — The State Audit Board (BPK) has conducted an examination of the Financial Report of the Ministry of Labour (Kemnaker) for 2025.
“This examination of the financial report is part of the BPK’s efforts to provide an opinion on the fairness of the financial report whilst maintaining high inspection standards and independence,” said BPK Member III Akhsanul Khaq during the entry meeting for the examination of Kemnaker’s 2025 Financial Report in Jakarta on Saturday.
The entry meeting marked the commencement of the examination of Kemnaker’s 2025 Financial Report, conducted in accordance with Law No. 15 of 2004 and Law No. 15 of 2006, as well as BPK Regulation No. 1 of 2017 concerning State Financial Inspection Standards (SPKN).
The scope of the examination covers balance sheet accounts in Kemnaker’s financial report as of 31 December 2025, budget realisation report, operational report, equity change report, and notes to the financial statements.
The objective of this examination is to provide an opinion on the fairness of Kemnaker’s 2025 Financial Report by considering conformity with Government Accounting Standards (SAP), adequacy of disclosures, compliance with regulatory provisions, and the effectiveness of internal control systems.
The examination’s focus includes inter-ministerial/institutional transactions and transactions with the state treasury (BUN), implementation of the Institutional-Level Financial Application System (SAKTI), and the completeness and accuracy of cash balances, receipts, payables, receivables, and non-tax state revenue (PNBP).
“Furthermore, the examination also emphasises the occurrence and classification of goods expenditure and capital expenditure, the existence and valuation of fixed assets, the accuracy of imposing fines for work delays, and the impact of the implementation of priority programmes and budget efficiency in accordance with Presidential Instruction No. 1 of 2025 on financial reporting,” he said.
BPK hopes that during the examination, good communication and coordination will be established, data and documents will be made available in complete and timely manner, and relevant officials will provide the necessary explanations to the BPK inspection team.
Through this activity, the BPK and Kemnaker are expected to build a common understanding of the scope and objectives of the examination, so that the examination results can provide added value in improving the quality of financial reporting and state financial governance.
On this occasion, the Performance Audit Report on the Effectiveness of Labour Placement from 2023 to the first semester of 2025 was also presented.
Additionally, the Compliance Audit Report on the Management of Goods Expenditure and Capital Expenditure for 2025 (until the third quarter) at the Directorate General of Vocational Training Development and Productivity (Ditjen Binalavotas) at Kemnaker, received by Labour Minister Yassierli, was also submitted.