Nadiem Trial: Former BPK Chairman Deems Audit Report on State Losses in Defective Chromebook Case Flawed
Jakarta - Former Chairman of the Supreme Audit Agency (BPK) Agung Firman Sampurna stated that the Audit Results Report (LHA) from the Financial and Development Supervisory Agency (BPKP) for the Chromebook case cannot serve as valid evidence and is considered flawed because it is assumptive in nature.
Agung made this statement when presented as an expert witness for the defence in the continuation of the trial for the alleged corruption in the procurement of Chromebook-based laptops for the defendant, former Minister of Education, Culture, Research, and Technology Nadiem Makarim.
“Well, this LHA is flawed in a state financial loss audit report if it is assumptive. And here, it is assumptive,” said Agung during the trial at the Jakarta Corruption Court, Wednesday (6/5/2026).
Agung stated that the BPKP’s audit results calculating state financial losses of Rp 1.5 trillion do not meet the standards for calculating state losses.
The failure to meet these standards is deemed to make the BPKP’s calculations invalid for use as evidence in the trial.
“Therefore, both formally and substantively, this LHA cannot be used as evidence in this court,” Agung added.
According to him, the BPKP audit results do not demonstrate state financial losses in the Chromebook procurement.
Agung explained that there are three absolute requirements that must be met for the calculation of state losses to be considered valid.
First, the authority to calculate state losses lies only with the BPK or external auditors acting on behalf of the BPK.
“The position and authority of the BPK in auditing state losses have been affirmed in SEMA Number 6 of 2016 and strengthened by the Constitutional Court Decision Number 28 of 2020,” said Agung.
The second requirement is that the LHA must be supported by predictions or initial evidence of fraud.
“In reality, the two previous audit results, namely the audit of the information and communication technology equipment assistance programme for 2020 and 2020-2022, conducted by the Inspectorate General of the Ministry of Education, Culture, Research, and Technology as well as the BPKP itself, which should have uncovered predictions, instead found no fraud, deviations, or unlawful acts,” stated Agung.
Then, the third requirement concerns the calculation method, which must comply with standards.
Agung said there are three recognised calculation approaches: total loss, fair value, and opportunity cost.
The BPKP audit results are stated not to meet the standards because they do not recognise and do not consider the characteristics of the procured goods.
Agung emphasised that the BPKP’s calculations do not meet the three absolute requirements for state financial loss calculations.
“None of these three absolute requirements are fulfilled in the State Financial Loss Audit Results Report used in this trial,” Agung stressed.
The BPKP only calculated state losses for the Chromebook procurement at Rp 1.5 trillion.
Meanwhile, the Chrome Device Management (CDM) procurement was not included in the BPKP’s calculations.