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{{Short description|Supreme audit institution of Indonesia}}
The '''Audit Board of Indonesia''' (id: '''''Badan Pemeriksa Keuangan'''''), also referred to as the Audit Board of the Republic of Indonesia, is the high state body that responsible to check the management and accountability of state finances conducted by the central [[Government of Indonesia]], local governments, [[Bank Indonesia]], state-owned enterprises, the Public Service Board, and institutions or other entities that manage state finances.
{{Infobox government agency
| name = Audit Board of Indonesia
| native_name = {{lang|id|Badan Pemeriksa Keuangan Republik Indonesia}}
| image = BPK insignia.svg
| formed = {{Start date and age|1946|12|28|df=y}}
| headquarters = [[Jakarta]]
| jurisdiction = [[Government of Indonesia]]
| preceding1 = [[Court of Audit (Netherlands)|Dutch Court of Audit]]
| employees = 8,526 (2021)<ref name="lt16">{{cite web|title=Laporan Tahunan 2021|url=https://www.bpk.go.id/annual_report/2022|website=Badan Pemeriksa Keuangan Republik Indonesia|publisher=Audit Board of Indonesia|accessdate=2023-01-30|language=Indonesian}}</ref>{{rp|20}}
| keydocument1 = Articles 23E, 23F, and 23G of the [[Constitution of Indonesia|1945 State Constitution of the Republic of Indonesia]]
| budget = [[Indonesian rupiah|Rp]] 3.71 trillion<ref name="lt16" />{{rp|26}}
| chief1_name = Isma Yatun
| chief1_position = Chairwoman
| website = {{URL|https://www.bpk.go.id/en}}
| motto = {{IAST|Tri Dharma Arthasantosha}} <br /> ("Three Principles—the ''Pancasila'', the Constitution, and Audit Principles —for Financial Tranquility")
}}
The '''Audit Board of Indonesia''' ({{langx|id|Badan Pemeriksa Keuangan Republik Indonesia||Financial Audit Board of the Republic of Indonesia}}) is a high state body in [[Indonesia]] which is responsible for evaluation of management and accountability of state finances conducted by the [[Government of Indonesia|central government]], local governments, [[Bank Indonesia]], [[State-owned enterprises of Indonesia|state-owned enterprises]], the Public Service Board, and institutions or other entities which manage state finances.


==History==
==History==
[[File:Audit Board of Indonesia Building.jpg|thumb|Audit Board of Indonesia office in Jakarta]]
The body was initially established under the name ''National Supervision Board'' at [[Magelang]], [[Central Java]] during the [[United States of Indonesia]] period on 28 December 1946.<ref name=aseansai>[http://www.aseansai.org/member-sais/membership-list/the-audit-board-of-the-republic-of-indonesia/ The Audit Board of the Republic of Indonesia]. [[ASEAN]] Supreme Audit Institutions. Accessed 1 November 2016.</ref> The Board currently functions under the latest revision to the laws governing it dating to 2006.<ref name=aseansai/><ref name=cifr>Fitrian Ardiansyah, Andri Akbar Marthen, and Nur Amalia, [https://books.google.com.sa/books?id=0hYNCwAAQBAJ&pg=PA32&lpg=PA32&dq=indonesian+state+audit+board+bpk&source=bl&ots=5OGux9SaMb&sig=4xrOEJ0vOW8Q_2KfgShpzItwK2U&hl=en&sa=X&redir_esc=y#v=onepage&q=indonesian%20state%20audit%20board%20bpk&f=false Forest and land-use governance in a decentralized Indonesia: A legal and policy review], pg. 32. [[Bogor]]: [[Center for International Forestry Research]], 2015. ISBN 9786023870103</ref> The Board has increasingly tackled environmental issues, revealing in 2014 that the [[Ciliwung|Ciliwung River]] had been polluted by seventeen separate companies, submitting its report to the police.<ref name=cifr/>
The body was initially established under the name ''National Supervision Board'' at [[Magelang]], [[Central Java]] during the [[United States of Indonesia]] period on 28 December 1946.<ref name=aseansai>[http://www.aseansai.org/member-sais/membership-list/the-audit-board-of-the-republic-of-indonesia/ The Audit Board of the Republic of Indonesia]. [[ASEAN]] Supreme Audit Institutions. Accessed 1 November 2016.</ref> The Board currently functions under the latest revision to the laws governing it dating to 2006.<ref name=aseansai/><ref name=cifr>Fitrian Ardiansyah, Andri Akbar Marthen, and Nur Amalia, [https://books.google.com/books?id=0hYNCwAAQBAJ&dq=indonesian+state+audit+board+bpk&pg=PA32 Forest and land-use governance in a decentralized Indonesia: A legal and policy review], pg. 32. [[Bogor]]: [[Center for International Forestry Research]], 2015. {{ISBN|9786023870103}}</ref> The Board has increasingly tackled environmental issues, revealing in 2014 that the [[Ciliwung|Ciliwung River]] had been polluted by seventeen separate companies, submitting its report to the police.<ref name=cifr/>


As of 2015, the Audit Board of Indonesia was chairing the [[International Organization of Supreme Audit Institutions]]' Working Group on Environmental Auditing.<ref name=cifr/>
As of 2015, the Audit Board of Indonesia was chairing the [[International Organization of Supreme Audit Institutions]]' Working Group on Environmental Auditing.<ref name=cifr/>


In 2016, Board chairman [[Harry Azhar Azis]] was implicated in the [[Panama Papers]] due to a previously registered blank company which he hadn't reported.<ref>Ayomi Amindoni, [https://www.thejakartapost.com/news/2016/04/15/jokowi-summons-bpk-chairman-over-panama-papers.html Jokowi summons BPK chairman over Panama Papers]. [[Jakarta Post]], 15 April 2016. Accessed 6 November 2016.</ref> Azis claimed that the company was merely a registered name on paper which he had started for his oldest daughter, but then sold to someone else after his appointment as Board chairman in December 2014.<ref>[http://en.tempo.co/read/news/2016/04/13/241762255/Harry-Azhar-Azis-The-blank-company-is-for-my-son Harry Azhar Azis: The blank company is for my child]. [[Tempo (Indonesian magazine)|Tempo]], 13 April 2016. Accessed 6 November 2016.</ref>
In 2016, Board chairman [[Harry Azhar Azis]] was implicated in the [[Panama Papers]] due to a previously registered blank company which he hadn't reported.<ref>Ayomi Amindoni, [https://www.thejakartapost.com/news/2016/04/15/jokowi-summons-bpk-chairman-over-panama-papers.html Jokowi summons BPK chairman over Panama Papers]. [[Jakarta Post]], 15 April 2016. Accessed 6 November 2016.</ref> Azis claimed that the company was merely a registered name on paper which he had started for his oldest daughter, but then sold to someone else after his appointment as Board chairman in December 2014.<ref>[http://en.tempo.co/read/news/2016/04/13/241762255/Harry-Azhar-Azis-The-blank-company-is-for-my-son Harry Azhar Azis: The blank company is for my child]. [[Tempo (Indonesian magazine)|Tempo]], 13 April 2016. Accessed 6 November 2016.</ref>

==Chair of the Audit Board==

The following people have held the position of Chair of the Audit Board since 1947.

{| class="wikitable"
|-
! Name
! Begin
! End
|-
| R. Soerasno<ref name=":0">{{cite web|url=http://www.bpk.go.id/news/peringati-hut-bpk-ke-72-pimpinan-bpk-ziarah-makam-pahlawan|title=Peringati HUT BPK KE-72, Pimpinan BPK Ziarah Makam Pahlawan|date=11 January 2019|access-date=27 April 2020|lang=id|website=bpk.go.id}}</ref><ref name="sejarah">{{cite web|url=https://www.bpk.go.id/menu/sejarah|title=Sejarah BPK RI sejak 1 Januari 1947|access-date=27 April 2020|lang=id|website=bpk.go.id}}</ref>
| 1947
| 1949
|-
| R. Kasirman<ref name="sejarah"/>
| 1949
| 1957
|-
| Abdul Karim Pringgodigdo<ref name=":0"/>
| 1957
| 1961
|-
| [[I Gusti Ketut Pudja]]
| 1961
| 1964
|-
| [[Hamengkubuwono IX|Sri Sultan Hamengkubuwono IX]]
| 1964
| 1966
|-
| [[Dadang Suprayogi]]<ref name=":0"/><ref>{{cite web|title='D. Suprayogi' Menjadi Nama Gedung Pusdiklat BPK RI Jakarta|url=https://www.bpk.go.id/news/d-suprayogi-menjadi-nama-gedung-pusdiklat-bpk-ri-jakarta|date=5 June 2009|access-date=20 April 2020|website=bpk.go.id|lang=id}}</ref>
| 1966
| 1973
|-
| [[Umar Wirahadikusumah]]
| 1973
| 1983
|-
| [[M. Jusuf]]
| 1983
| 1993
|-
|[[J. B. Sumarlin]]
| 1993
| 1998
|-
|[[Satrio Budihardjo Joedono]]
| 1998
| 2004
|-
|{{ill|Anwar Nasution|id}}
| 2005
| 2009
|-
|{{ill|Hadi Poernomo|id}}
| 2009
| 2014
|-
|{{ill|Rizal Djalil|id}}
| 2014
| 2014
|-
|[[Harry Azhar Azis]]
| 2014
| 2017
|-
|{{ill|Moermahadi Soerja Djanegara|id}}
| 2017
| 2019
|-
|{{ill|Agung Firman Sampurna|id}}
| 2019
| 2022
|-
|{{ill|Isma Yatun|id}}
| 2022
| present
|}


==Powers==
==Powers==
The Board is the highest body within the Indonesian government in terms of state financial accountability and management.<ref name=cifr/> Their work ranges from the national to local levels, and they have offices in every [[Provinces of Indonesia|province in Indonesia]].<ref name=cifr/>
The Board is the highest body within the Indonesian government in terms of state financial accountability and management.<ref name=cifr/> Their work ranges from the national to local levels, and they have offices in every [[Provinces of Indonesia|province in Indonesia]].<ref name=cifr/>


==See Also==
==See also==
* [[Court of Audit]]
* [[Court of Audit]]
* [[Court of Audit (Netherlands)|Algemene Rekenkamer]]
* [[Court of Audit (Netherlands)|Algemene Rekenkamer]]



==References==
==References==
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[[Category:Government audit]]
[[Category:Government audit]]
[[Category:Supreme audit institutions]]

Latest revision as of 04:35, 14 December 2024

Audit Board of Indonesia
Badan Pemeriksa Keuangan Republik Indonesia
Agency overview
Formed28 December 1946; 77 years ago (1946-12-28)
Preceding agency
JurisdictionGovernment of Indonesia
HeadquartersJakarta
MottoTri Dharma Arthasantosha
("Three Principles—the Pancasila, the Constitution, and Audit Principles —for Financial Tranquility")
Employees8,526 (2021)[1]: 20 
Annual budgetRp 3.71 trillion[1]: 26 
Agency executive
  • Isma Yatun, Chairwoman
Key document
Websitewww.bpk.go.id/en

The Audit Board of Indonesia (Indonesian: Badan Pemeriksa Keuangan Republik Indonesia, lit.'Financial Audit Board of the Republic of Indonesia') is a high state body in Indonesia which is responsible for evaluation of management and accountability of state finances conducted by the central government, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and institutions or other entities which manage state finances.

History

[edit]
Audit Board of Indonesia office in Jakarta

The body was initially established under the name National Supervision Board at Magelang, Central Java during the United States of Indonesia period on 28 December 1946.[2] The Board currently functions under the latest revision to the laws governing it dating to 2006.[2][3] The Board has increasingly tackled environmental issues, revealing in 2014 that the Ciliwung River had been polluted by seventeen separate companies, submitting its report to the police.[3]

As of 2015, the Audit Board of Indonesia was chairing the International Organization of Supreme Audit Institutions' Working Group on Environmental Auditing.[3]

In 2016, Board chairman Harry Azhar Azis was implicated in the Panama Papers due to a previously registered blank company which he hadn't reported.[4] Azis claimed that the company was merely a registered name on paper which he had started for his oldest daughter, but then sold to someone else after his appointment as Board chairman in December 2014.[5]

Chair of the Audit Board

[edit]

The following people have held the position of Chair of the Audit Board since 1947.

Name Begin End
R. Soerasno[6][7] 1947 1949
R. Kasirman[7] 1949 1957
Abdul Karim Pringgodigdo[6] 1957 1961
I Gusti Ketut Pudja 1961 1964
Sri Sultan Hamengkubuwono IX 1964 1966
Dadang Suprayogi[6][8] 1966 1973
Umar Wirahadikusumah 1973 1983
M. Jusuf 1983 1993
J. B. Sumarlin 1993 1998
Satrio Budihardjo Joedono 1998 2004
Anwar Nasution [id] 2005 2009
Hadi Poernomo [id] 2009 2014
Rizal Djalil [id] 2014 2014
Harry Azhar Azis 2014 2017
Moermahadi Soerja Djanegara [id] 2017 2019
Agung Firman Sampurna [id] 2019 2022
Isma Yatun [id] 2022 present

Powers

[edit]

The Board is the highest body within the Indonesian government in terms of state financial accountability and management.[3] Their work ranges from the national to local levels, and they have offices in every province in Indonesia.[3]

See also

[edit]

References

[edit]
  1. ^ a b "Laporan Tahunan 2021". Badan Pemeriksa Keuangan Republik Indonesia (in Indonesian). Audit Board of Indonesia. Retrieved 2023-01-30.
  2. ^ a b The Audit Board of the Republic of Indonesia. ASEAN Supreme Audit Institutions. Accessed 1 November 2016.
  3. ^ a b c d e Fitrian Ardiansyah, Andri Akbar Marthen, and Nur Amalia, Forest and land-use governance in a decentralized Indonesia: A legal and policy review, pg. 32. Bogor: Center for International Forestry Research, 2015. ISBN 9786023870103
  4. ^ Ayomi Amindoni, Jokowi summons BPK chairman over Panama Papers. Jakarta Post, 15 April 2016. Accessed 6 November 2016.
  5. ^ Harry Azhar Azis: The blank company is for my child. Tempo, 13 April 2016. Accessed 6 November 2016.
  6. ^ a b c "Peringati HUT BPK KE-72, Pimpinan BPK Ziarah Makam Pahlawan". bpk.go.id (in Indonesian). 11 January 2019. Retrieved 27 April 2020.
  7. ^ a b "Sejarah BPK RI sejak 1 Januari 1947". bpk.go.id (in Indonesian). Retrieved 27 April 2020.
  8. ^ "'D. Suprayogi' Menjadi Nama Gedung Pusdiklat BPK RI Jakarta". bpk.go.id (in Indonesian). 5 June 2009. Retrieved 20 April 2020.
[edit]