Purbaya Submits Government Financial Report to BPK, Key Highlights Emerge
The Chairman of the Financial Audit Board (BPK), Isma Yatun, stated that the formation of the Merah Putih Cabinet has brought significant transformation through the reorganisation of bureaucratic structures, including separations, mergers, and the establishment of new ministries and institutions. This massive organisational dynamic directly impacts the complexity of accounting entity governance and financial reporting in 98 Financial Reports of Ministries/Institutions (LKKL) and one Financial Report of the State General Treasurer (LKBUN).
“BPK, as a strategic partner of the government, is committed to ensuring that the spirit of renewal in the Merah Putih Cabinet upholds the principle of flawless accountability to maintain the integrity of state financial responsibility,” she said at the handover event of the Central Government Financial Report (LKPP) for 2025 and the entry meeting for the 2025 LKPP audit at the BPK Head Office in Jakarta on Tuesday (31/3/2026).
BPK, together with the government, will also ensure the positive impacts of efficiency implementation on improving the quality of expenditure and achieving national priority programmes. On that occasion, she appreciated the government for submitting the 2025 LKPP (unaudited) on time for examination by BPK in accordance with legal provisions.
This timeliness is seen to reflect the high commitment of the government in accounting for the implementation of the State Revenue and Expenditure Budget (APBN) for the greatest welfare of the people.
The LKPP is described as an important instrument to ensure transparency and accountability in state financial management as mandated by Law No. 17 of 2003 on State Finances and Law No. 1 of 2004 on the State Treasury.
Isma Yatun said that the examination of the LKPP aims to provide an opinion on the fairness of the LKPP by considering four aspects: compliance with Government Accounting Standards (SAP), adequacy of disclosure, effectiveness of the internal control system, and compliance with legal regulations.
“The submission of the 2025 LKPP (unaudited) is the first complete form of accountability for the implementation of the APBN under the leadership of President Prabowo Subianto,” Isma revealed.
In the examination of the 2025 LKPP (unaudited), BPK also conducts a review of fiscal transparency by referring to International Monetary Fund (IMF) international standards, the INTOSAI P-12 mandate, and considering applicable international best practices.
This review is not merely evaluating the completeness of figures in the financial report, she said, but rather measuring to what extent the government has provided accurate, comprehensive, and timely fiscal information to the public.
On the same occasion, BPK Member II Daniel Lumban Tobing also stated that BPK applies a Risk-Based Audit approach in the 2025 LKPP examination. This means that the audit procedures to obtain sufficient and appropriate evidence are designed and implemented based on the results of risk identification and assessment.
BPK’s examination is also supported by the use of the SiAP LK application (Financial Report Audit System Application) and big data analytics to improve efficiency and effectiveness, as well as the speed and accuracy of audit results.