BPK Submits 2026 First Semester Audit Summary to DPR, Highlighting Key Issues

The Audit Board of the Republic of Indonesia (BPK) has submitted the 2026 First Semester Audit Summary (IHPS I) to the House of Representatives (DPR RI). The IHPS I 2026 provides a comprehensive overview of BPK’s audit results, reflecting the agency’s contribution to maintaining accountability, improving governance, and protecting state finances.

The IHPS I 2026 indicates that state financial governance requires cross-sector synergy to ensure that the complexity and interconnectedness of various issues can be resolved more comprehensively and sustainably.

“Within this framework, BPK is highlighting three strategic issues that require shared attention and commitment: energy security, the optimisation of state revenue, and education and health services,” explained the Chairperson of BPK, Isma Yatun, during the submission of the IHPS I 2026 in Jakarta on Tuesday (6/10/2026).

Regarding energy security, BPK recommends that the government clarify the institutional status of SKK Migas and resolve licensing and commercialisation hurdles within National Strategic Projects (PSN).

Meanwhile, regarding the optimisation of state revenue, BPK identified issues involving the loss of Non-Tax State Revenue (PNBP) from foreign worker visa fees, as well as potential revenue from criminal fines related to the misuse of stay permits. BPK also revealed lost opportunities to obtain PNBP in the capture fisheries sector.

In the education sector, the management of operational assistance funds for educational units in 288 local governments has not fully complied with regulations. In health services, the payment of health insurance contribution assistance in 57 local governments was not based on valid and up-to-date membership data, posing a risk of misdirected aid.

Furthermore, the IHPS I 2026 presents BPK’s efforts in supporting the recovery of state finances amounting to Rp 49.28 trillion. This figure represents the accumulation of losses, potential losses, and revenue shortfalls, as well as findings of waste, inefficiency, and ineffectiveness.

Of this amount, Rp 1.80 trillion has been returned to the state, regional, or other corporate treasuries during the audit process.

Furthermore, the Chairperson of BPK emphasised that the impact of BPK audits is heavily determined by the follow-up actions taken by the audited entities. As of the first semester of 2026, 81.4 per cent of the audit recommendations from the 2005–2025 period have been successfully implemented.

Cumulatively, these follow-up actions from 2005 to the first semester of 2026 have resulted in the deposit of funds and/or the transfer of assets to the state, regions, or companies totalling Rp 163.61 trillion, including Rp 3.68 trillion originating from the 2025 audit period.

In the first semester of 2026, BPK summarised 762 Audit Result Reports (LHP), consisting of 706 Financial Audit Reports, 20 Performance Audit Reports, and 36 Audit Reports with Specific Purposes.

BPK granted an Unqualified Opinion (WTP) on the 2025 Central Government Financial Statements. Additionally, BPK granted WTP opinions to 96 Ministry/Agency Financial Statements (LKKL) and one State General Treasurer Financial Statement (LKBUN), while issuing a Qualified Opinion (WDP) for one LKKL.

Of the 546 Local Government Financial Statements (LKPD) audited, 509 entities received an Unqualified Opinion (WTP), 35 received a Qualified Opinion (WDP), and two local governments received a Disclaimer of Opinion (TMP).

BPK also audited the 2025 annual financial statements of four other bodies—namely Bank Indonesia, the Financial Services Authority (OJK), the Indonesia Deposit Insurance Corporation (LPS), and the Hajj Financial Management Agency (BPKH)—all of which received Unqualified Opinions (WTP).

BPK hopes that the DPR can utilise this IHPS as supervisory material in accordance with its authority and encourage the resolution of various cross-sector issues to improve performance and the effectiveness of government programmes.

“For BPK, the success of an audit does not end with recommendations, but with the changes it produces: losses are recovered, governance is improved, and the benefits of state finances become more tangible for the community,” the Chairperson of BPK asserted.