BPK Gives Central Government Financial Report Unqualified Opinion, Highlights SOE Transformation and Data Integration
The Audit Board of Indonesia (BPK) has identified several areas requiring strengthening and continuous improvement following its audit of the 2025 Central Government Financial Report (LKPP). The first crucial matter concerns the institutional transformation of State-Owned Enterprises (BUMN) following the enactment of Law Number 1 and Law Number 16 of 2025. These regulatory changes bring significant consequences that demand strengthened governance frameworks and adequate accountability mechanisms.
Furthermore, to improve the targeting of various government programmes, the development and utilisation of the National Socio-Economic Single Data (DTSEN) must be reinforced. BPK Chair Isma Yatun stated that DTSEN is expected to become the primary basis for improving the quality of planning and evaluation of government programmes, particularly social welfare and subsidy programmes, ensuring they are received by the right targets, in the right amounts, and at the right time.
The unaudited LKPP for 2025 was submitted by the government to BPK on 31 March 2026. BPK subsequently completed the entire audit process in accordance with applicable regulations and on schedule. The audit results were administratively submitted to the House of Representatives (DPR) on 26 May 2026. Based on the examination, BPK issued an Unqualified Opinion (WTP) for the 2025 LKPP. This opinion was supported by WTP opinions on the financial reports of 97 ministries/agencies (LKKL) and one State General Treasurer Financial Report (LK BUN). The fact that nearly all ministries and agencies received a WTP opinion indicates an increasingly improved quality of government financial reporting presentation. The audit of the LKPP is not merely a fulfilment of BPK’s mandate but a manifestation of the constitutional commitment to ensure that every rupiah managed through the State Budget (APBN) is used responsibly and delivers concrete impacts for welfare and social justice as mandated by the 1945 Constitution.