When BPKP Auditor Testifies as Expert in Chromebook Trial, Exposes Losses and Irregularities

JAKARTA, KOMPAS.com - The Public Prosecutors (JPU) again presented two experts in the continuation of the trial for the alleged corruption case in the procurement of Chromebook-based laptops for the defendants, former Technology Consultant Ibrahim Arief, former SMP Director Mulyatsyah, and former SD Director Sri Wahyuningsih.

The experts presented were an Auditor from the Financial and Development Supervisory Agency (BPKP) and also the Head of the State Loss Calculation Team for the Chromebook Case, Dedy Nurmawan Susilo, and an Expert in Procurement of Goods and Services as well as Deputy for Law and Dispute Resolution at LKPP, Setya Budi Arijanta.

Dedy and Setya were each examined in separate sessions and provided views according to their expertise.

“Is your team’s audit, conducted professionally, stating that the state loss of Rp1,567,888,662,716.74 or Rp1.5 trillion in this case is a loss that is real, certain, and has occurred?” asked Prosecutor Roy Riady during the trial at the Jakarta Corruption Court, Thursday (2/4/2026).

Dedy affirmed that the calculation they performed was not an assumption but something real and certain.

The Chromebook procurement was described as ‘real’ because there was a procurement process that took place.

Then, it meets the element of ‘occurred’ because state funds have already been disbursed for the Chromebook procurement.

“‘Real’ relates to its occurrence, the fact of it happening. ‘Occurred’ indeed means the money has been spent, based on what? Based on data from the Ministry of Finance, there has indeed been government expenditure both at the central level in the ministry and at the regional level through Special Allocation Funds (DAK), like that,” said Dedy explaining.

Meanwhile, the ‘certain’ factor is fulfilled because the state loss calculation figure has been computed using methods in accordance with BPKP procedures.

“Then ‘certain’, the figure has also gone through a method, a procedure as we explained earlier, we have conducted analysis, we have scrutinised it so we obtained an accurate figure as such,” said Dedy.

It should be understood that the state loss figure in the Chromebook case reaches Rp2.1 trillion.

However, this figure is divided into two different procurements, namely the procurement of Chromebook-based laptops and the procurement of Chrome Device Management (CDM).

Meanwhile, for the CDM procurement, the state suffered a loss of 44,054,426 US dollars or, if converted at the lowest exchange rate between 2020-2020, amounting to Rp14,105 to Rp621,387,678,730 or Rp621.3 billion.

In the trial, the state loss figure for the Chromebook procurement was heavily debated because both the JPU and the defendants believed that the fair price for one unit of Chromebook differed.

However, the price for CDM was not much debated; what was questioned was whether CDM was needed or not.

Ideally, the fair price for each laptop brand differs, but BPKP took an average to determine a fair price.

“We averaged it, and it came to Rp3.67 million,” said Dedy.

To find the fair price, BPKP used the recalculation method and recalculated the components of the Chromebook laptop.

There are four components considered to form the fair cost: the price of raw materials, labour wages, general costs or indirect costs, and profit margin from the goods owner or producer.

“So, in the fair price calculation, we have already accommodated a reasonable margin, both at the principal level, distributor, and provider or reseller,” said Dedy.

In conducting this calculation, BPKP also directly sought statements from the principals, with at least 12 already providing statements.

“We provided a format for them to fill in how much your cost is, what your cost structure is like, including the selling price to the distributor. Of course, in the selling price they provide (to the reseller), it already includes their profit margin,” he added.

Then, the data provided was analysed or compared with import documents and sales invoices to distributors.