BPK Submits Performance Audit Report on Land Use Rights Control and Land Conversion to BPN
Jakarta — The State Audit Board (BPK) has submitted a Performance Audit Report (LHP) on Land Use Rights Control, Building Use Rights, and Land Conversion to Support Food Security to the Ministry of Agrarian Affairs and Spatial Planning/National Land Board (ATR/BPN).
“This audit aims to assess the effectiveness of ATR/BPN in implementing controls over land use rights, building use rights, and land conversion in support of national food security,” said BPK Member III Akhsanul Khaq to Minister of ATR/BPN Nusron Wahid in an official statement received in Jakarta on Saturday.
The selection of the audit topic, covering the period from 2020 through the third quarter of 2025, was designed to provide valid and relevant information supporting the thematic audit on food security as part of the second pillar of the President of Indonesia’s Asta Cita agenda.
The audit’s focus includes achieving food self-sufficiency, contributing to the realisation of One Data Indonesia in the land and spatial domain, which enables data integration across various institutions, and ensuring that the processes for controlling land use rights and building use rights comply with applicable laws and regulations.
The audit also ensures that the process of designating protected rice fields has considered land rights consistent with spatial patterns and regional spatial plans, and that proposals for abandoned land and determinations of abandoned land status comply with applicable regulations.
“This topic was selected to support the thematic audit on food security and to strengthen land data integration within the One Data Indonesia framework,” said Akhsanul.
On the same occasion, the BPK also conducted an entry meeting for the financial statement audit of the Ministry of ATR/BPN for 2025. According to Akhsanul, this activity is part of the BPK’s constitutional duty to provide an opinion on the fairness of ministerial and institutional financial statements.
The financial statement audit aims to provide an opinion whilst considering compliance with Government Accounting Standards (SAP), adequacy of disclosures, adherence to applicable laws and regulations, and the effectiveness of the Internal Control System (SPI).
“The scope of the audit covers balance sheet accounts as of 31 December 2025, the Budget Realisation Report, the Operational Report, the Statement of Changes in Equity, and Notes to the Financial Statements,” said Akhsanul.