DPD RI Public Accountability Board Holds Consultative Meeting with Riau Islands Audit Board, Highlighting Follow-Up on H2 2025 Semester Audit Summary

18 September 2026 oleh admin

Batam, dpd.go.id – The Public Accountability Board (Badan Akuntabilitas Publik / BAP) of the House of the Regional Representatives of the Republic of Indonesia (DPD RI) held a Consultation Meeting with the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan / BPK RI) Riau Islands Provincial Representative Office in Batam on Thursday (Sept 17, 2026). This meeting was part of BAP DPD RI’s official working visit to follow up on BPK RI’s Semester II Examination Result Summary (Ikhtisar Hasil Pemeriksaan Semester / IHPS) for Fiscal Year 2025, specifically within Riau Islands Province.

The working visit was led by the Vice Chairperson of BAP DPD RI, Dr. Yulianus Henock Sumual, S.H., M.Si., a Senator representing East Kalimantan Province. The delegation was received by the Head of the BPK RI Riau Islands Representative Office, Emmy Mutiarini, S.E., Ak., M.Si., CA., CSFA., ACPA., GRCP., GRCA., alongside her executive staff. Also present at the meeting was the Head of the Audit Division for Riau Islands Province, Dudi Agung Somantri, S.E., M.Ak., CA., Ak., CFE., CSFA., ERMAP.

In his opening remarks, Vice Chairperson Dr. Yulianus Henock stated that the consultation aimed to gain a comprehensive briefing on the follow-up steps taken regarding the H2 2025 IHPS, assess achievements and obstacles faced by local governments, and foster more effective coordination among the DPD RI, BPK RI, regional governments, and Regional Houses of Representatives (DPRD).

The Vice Chairperson explained that BAP views these audit findings not as formal verdicts, but as roadmaps for institutional improvement. "We appreciate the steps taken by local governments, but we also observe areas that still require closure: data strengthening, system integration, asset management reform, revenue optimization, and accelerating the implementation of recommendations," he noted. Key Highlights of H2 2025 IHPS in Riau Islands.

Nationally, the H2 2025 IHPS covered 387 audit results across regional governments and regional state-owned enterprises (BUMD), uncovering 5,604 issues valued at IDR 8.125 trillion. Under the non-compliance category, there were 2,896 issues valued at IDR 8.078 trillion, consisting of state losses worth IDR 577.36 billion, potential losses worth IDR 217.08 billion, and revenue shortfalls totaling IDR 7.284 trillion. Meanwhile, 927 issues were categorized under 3E (Economy, Efficiency, and Effectiveness) principles, valued at IDR 46.44 billion. Audited entities responded by surrendering assets and/or depositing money back into the treasury totaling IDR 180.26 billion.

Within Riau Islands Province, BPK's audit encompassed the Provincial Government of Riau Islands, Bintan Regency, Karimun Regency, Batam City, and Tanjungpinang City. Audit themes centered on compliance in regional tax and levy management, regional expenditure, procurement of goods and services, regional asset management, operations, and regional original income (PAD) management. All entities received a conclusion of "Compliant with Criteria Subject to Exceptions," indicating that operational execution generally aligned with standard criteria, yet persistent compliance weaknesses still required remediation. Notable findings included:

Regional Taxes and Levies (PDRD): Riau Islands Provincial Government recorded audit findings valued at approximately IDR 2.79 billion, while Karimun Regency recorded findings of around IDR 2.33 billion. This highlights that optimizing local taxes and levies still requires stronger mechanisms in data collection, assessment, collection, and enforcement.
Procurement of Goods and Services: Batam City recorded findings valued at approximately IDR 2.42 billion, mostly constituting local financial losses, while the Riau Islands Provincial Government recorded IDR 516.68 million in findings. These figures underscore the need for stronger contract controls, verification of work volume, price reasonableness assessments, and procurement compliance.
Regional Assets (BMD): Tanjungpinang City recorded findings valued at around IDR 56 million along with a substantial number of recommendations, signaling that fixed-asset governance requires ongoing improvement.
PDRD Performance and Fiscal outonomy: Bintan Regency's Regional Fiscal Autonomy Ratio in 2024 stood at a low 25.51%, indicating that PAD's contribution to development remains marginal. BPK RI Audit Result Report No. 5/T/LHP/DJPKN-V.TJP/PPD.02/02/2026 dated February 6, 2026, revealed several issues, including incomplete and outdated PDRD regulations; Bapenda information system applications lacking server security, access controls, data backups, and security testing; revenue targets set without fully considering local macroeconomic potential; incomplete mapping of tax subjects and objects; and tax calculation and rate assessments that did not strictly mirror underlying tax bases.

Follow-Up on Audit Recommendations and Loss Recovery. Regarding the follow-up on audit recommendations nationally, BPK monitored 785,257 recommendations valued at IDR 353.32 trillion. A total of 632,389 recommendations (80.5%) valued at IDR 189.99 trillion were resolved in accordance with recommendations; 127,797 recommendations (16.3%) valued at IDR 128.26 trillion were partially resolved; 17,453 recommendations (2.2%) valued at IDR 9.45 trillion had not yet been acted upon; and 7,618 recommendations (1.0%) valued at IDR 25.62 trillion were deemed unresolvable. Cumulatively, asset surrenders and cash deposits returned to state/regional/corporate treasuries reached IDR 161.72 trillion, including IDR 3.15 trillion from H1 2025 audit findings.

Specifically in Riau Islands Province, the completion rate for audit recommendation follow-ups (TLRHP) remains relatively strong. Riau Islands Provincial Government recorded an 89.5% completion rate; Bintan Regency 96.8%; Tanjungpinang City 93.7%; Batam City 90.2%; Natuna Regency 88.6%; while Karimun Regency, Lingga Regency, and Anambas Islands Regency ranged between 82–83%. However, for the Riau Islands Provincial Government's 2025 findings specifically, only 12 recommendations (26.70%) valued at IDR 12.62 million were fully resolved, while 33 recommendations (73.30%) valued at IDR 274.07 million remain in progress or non-compliant. Deposited cash and asset surrenders totaled IDR 1.86 billion. While commendable, BAP stressed that tracking must ensure resolution extends beyond mere administrative completion.

In monitoring state/regional loss recovery between 2005 and 2025, nationally established losses reached IDR 5.88 trillion. For regional governments, local losses were recorded at IDR 4.41 trillion, with installment payments totaling IDR 1.12 trillion (25.5%), full settlements totaling IDR 1.74 trillion (39.6%), write-offs totaling IDR 27.31 billion (0.6%), and an outstanding balance of IDR 1.51 trillion (34.3%). For regional BUMDs, losses stood at IDR 43.58 billion, with installment payments at IDR 2.06 billion (4.7%), full settlements at IDR 34.34 billion (78.8%), and a remaining balance of IDR 7.17 billion (16.5%).

BAP DPD RI prepared a comprehensive list of inquiries covering the typology of audit findings in Riau Islands, their impact on public services, recurring finding patterns, fixed-asset management, PDRD revenue shortfalls, regulatory alignment with the Financial Relations between Central and Regional Governments Law (UU HKPD), settlement of state losses, oversight priorities, planning versus realization gaps, and follow-up commitment to be explored during the consultation.

Overall BPK data indicates that local governments across Riau Islands show strong compliance in responding to BPK findings, demonstrated by an average recommendation completion rate of 89.3%, exceeding both BPK’s institutional target (85%) and the national average (75%). Nevertheless, recurring structural and procedural challenges persist—such as overoptimistic revenue targets that trigger spikes in regional liabilities. Additionally, local tax optimization (particularly in Batam, Bintan, and Karimun) continues to be hindered by weak data collection/assessment and a lack of technical implementation guidelines (SOPs) under the HKPD Law.

Recurring audit patterns remain a dominant issue, mostly revolving around four classic problems: unrealistic budgeting, shortfalls in physical construction project volumes, business travel allowance violations, and poorly organized fixed-asset management.

BAP DPD RI’s oversight focus will concentrate intensely on high-risk entities (the Riau Islands Provincial Government and Batam City Government) alongside three public-facing sectors: Education, Healthcare, and Infrastructure. Local governments are also urged to optimize Regional Loss Settlement Boards (Majelis TGR) to clear outstanding loss recovery cases and systematically complete supporting documentation.

BAP DPD RI expressed hope that this forum will address these issues transparently and constructively. Findings from this working visit will serve as the basis for BAP DPD RI’s official policy recommendations sent to ministries, agencies, local governments, and relevant stakeholders, strengthening synergy with BPK RI to elevate financial governance across regional administrations.

The BAP DPD RI working visit to Riau Islands Province took place from September 16–18, 2026, with the Consultation Meeting alongside the BPK RI Riau Islands Provincial Representative Office held on Thursday, September 17, 2026, in Batam.