Raker KEMENDIKBUD dengan Komisi X DPR-RI: Laporan Keuangan KEMENDIKBUD TA 2019

Summary

The transcript presents a financial accountability report for the Ministry of Education and Culture (Kemendikbud) of Indonesia for the year 2019. It covers the financial management, expenditures, and audits related to the Ministry's operations. The report highlights the unallocated budget, the performance of the education sector, and the progress of higher education under the Ministry's purview. The Ministry successfully achieved a clean audit opinion (without exceptions) for the seventh consecutive year. The presentation also addresses various financial findings and the ongoing improvements in internal controls, including issues related to program management and regulations.

Takeaways

• 😀 The Ministry of Education and Culture (Kemendikbud) presented the 2019 financial accountability report to Commission 10 of the DPR RI.
• 😀 The financial responsibility for the Directorate General of Higher Education (Dikti) remains with the Ministry of Research, Technology, and Higher Education (Ristek Dikti) for 2019, so it is not included in the Kemendikbud's financial report.
• 😀 Non-tax state revenue (PNBP) for Kemendikbud exceeded expectations, with universities managing the funds for implementing the Tridharma of higher education.
• 😀 In 2019, Kemendikbud's PNBP revenue reached IDR 23.6 billion, significantly higher than the target due to adjustments in revenue records.
• 😀 The Ministry's expenditure in 2019 was 97.6% of the allocated budget, with major spending on social assistance and salaries.
• 😀 Kemendikbud's total assets for 2019 amounted to IDR 28.6 trillion, excluding university infrastructure and facilities that add significantly to the total value.
• 😀 15 internal control issues were identified, mostly related to the management of programs and social assistance, which are being addressed.
• 😀 There were 21 findings related to regulatory compliance, which required improvements in the interpretation and implementation of regulations.
• 😀 Both Kemendikbud and Ristek Dikti's financial statements for 2019 received a clean audit opinion (WTP) from the Supreme Audit Agency (BPK).
• 😀 The Ministry committed to addressing the issues identified in the audit and improving internal controls for future financial management.

Q & A

What is the main topic of the report discussed in the transcript?

The main topic of the report is the financial accountability of the Ministry of Education and Culture for the fiscal year 2019.

Why was the financial accountability of the Directorate General of Higher Education still under the Ministry of Research and Technology in 2019?

Despite changes in regulations, the financial accountability of the Directorate General of Higher Education remained under the Ministry of Research and Technology because the 2019 budget for Ristekdikti could not be split and was fully accounted for under that Ministry.

What is the role of non-tax state revenue (PNBP) mentioned in the transcript?

Non-tax state revenue (PNBP) is used primarily by universities to support activities related to the Three Pillars of Higher Education, and its management is recorded in the national budget but remains under the control of universities.

What is the purpose of the restricted funds mentioned in the transcript?

The restricted funds, such as the Indonesia Smart Program funds, are meant to be used exclusively for student recipients, and cannot be spent on other purposes until activated by the students themselves.

What financial report did the Ministry of Education and Culture submit for 2019?

The Ministry submitted the financial report that included the realization of the national budget, detailing non-tax state revenues, expenditures, and financial balances for the year 2019.

How well did the Ministry of Education and Culture perform in terms of budget realization for 2019?

The Ministry achieved high levels of budget realization, with most expenditures, such as social assistance and employee salaries, being nearly fully realized, reaching 99.9% for social assistance and 99.3% for employee salaries.

What were the major assets and liabilities reported by the Ministry?

The Ministry reported managing assets worth 28.6 trillion IDR at the end of 2019, and had short-term liabilities that included obligations for ongoing contracts and employee benefits.

What is the significance of the Ministry of Education and Culture receiving an unqualified opinion from the BPK for seven consecutive years?

Receiving an unqualified opinion from the Audit Board of Indonesia (BPK) indicates that the Ministry's financial statements are in accordance with the applicable standards and regulations without any significant issues.

What are the main areas where the Ministry of Education and Culture needs improvement according to the BPK audit?

The BPK audit identified 15 findings related to internal control systems, and 21 findings related to the interpretation and implementation of regulations that need to be improved.

What actions have been taken in response to the findings from the BPK audit?

The Ministry has followed up on the findings and has reported back to the BPK, including actions to return funds to the national treasury where necessary.