Forum Konsultasi Publik Direktorat APK Tahun 2025

Summary

The Directorate of Accounting and Financial Reporting (APK) held its first Public Consultation Forum in 2025 to gather stakeholder feedback and improve its accounting and financial-reporting services. The discussion centered on BIMA SAKTI, a learning and guidance initiative for government agencies—not an update to the SAKTI financial application.

Services and Operating Approach

APK provides technical guidance on government accounting standards, accounting systems, and financial-report preparation. Its support includes:

• Regular online guidance, generally held on Wednesdays, as well as issue-based sessions.
• Offline assistance and an accounting clinic for problems requiring coordination.
• Guidance on using SAKTI and interpreting relevant procedures and regulations.

Sessions may involve experts from other Treasury directorates and asset-management units, depending on the topic.

APK’s broader responsibilities include formulating accounting and reporting policies and standards, providing technical guidance and evaluation, and consolidating central-government financial reports.

BIMA SAKTI Playbook

The BIMA SAKTI initiative aims to:

• Document and centralize knowledge: Make guidance materials, recordings, technical references, FAQs, and schedules easier to find and reuse.
• Offer flexible access: Deliver live sessions through platforms such as Zoom or MS Teams, livestream when appropriate, and publish recordings for later viewing.
• Respond to operational issues: Use guidance sessions for troubleshooting and direct discussion, including screen-sharing to diagnose problems.
• Build a learning community: Encourage operators, managers, and regional offices to share solutions rather than relying solely on the central directorate.
• Adapt content to demand: Use stakeholder feedback and current accounting issues to plan practical, relevant sessions.

The initiative is intended to strengthen users’ ability to operate SAKTI and prepare reports correctly, while improving the quality, timeliness, transparency, and accountability of government financial reporting.

Metrics, Targets, and Timelines

• Online guidance has been conducted since 2023.
• Typical online sessions attract nearly 1,000 participants, compared with a stated potential user base of about 19,000 work-unit participants. Platform capacity was identified as a constraint.
• Survey results showed that 71% found the material very useful and 68% rated speaker competence as very appropriate. Combined “very appropriate” and “appropriate” ratings were described as close to 100%.
• Stakeholders requested more frequent and predictable guidance, such as monthly or weekly sessions. The presenter said the recent cadence was at least twice a month, with the possibility of up to four sessions.
• APK aimed to make BIMA SAKTI materials and schedules accessible online in 2025.
• The presenter urged agencies to complete reporting work three days before deadlines.
• A requested guide to analytical procedures for financial reports was taken up as follow-up work, with an intended completion before December.
• The forum had 228 participants.

Stakeholder Feedback and Follow-Up

Users requested faster, more direct troubleshooting. APK said BIMA SAKTI could help route and monitor accounting and reporting questions, while acknowledging that some queries require coordination with other units. The presenter cited a three-day response interval as a point for follow-up if no answer had arrived.

Participants also asked for certificates for guidance sessions, particularly offline sessions, to document learning and support professional development. APK said the request would be discussed internally.

Other requests included:

• Adding presentation links to BIMA SAKTI.
• Increasing online-platform capacity.
• Creating focused discussions for long-running cases, including unresolved matters involving inactive or liquidated work units.
• Providing guidance on sharia-based transactions and accounting, including financing involving the Islamic Development Bank.
• Producing a guide for analyzing financial statements and detecting account anomalies.

In response to the sharia-accounting request from a Ministry of Health participant, APK proposed developing a discussion forum with affected ministries and relevant accounting experts. The speaker noted that government sharia-accounting standards had not yet been established.

Management and Service-Quality Implications

APK stressed that receiving an unqualified audit opinion (WTP) does not mean there are no findings. Improvement should also be reflected in fewer repeated or major findings, timely follow-up, and fraud prevention.

The forum positioned open communication, technology, and collaboration across central and regional offices as necessary complements to policy and regulation. BIMA SAKTI was presented as a continuously developing service, with stakeholder feedback to be recorded in the forum minutes and used to improve service standards.

Presenters and Sources

• Indria Kristiani — Master of ceremonies.
• Halimah Puji Hastuti, Director of Accounting and Financial Reporting — Keynote speaker and forum opener.
• Risa Rahajeng — Moderator.
• Joko Suprianto, Head of the Sub-Directorate for Institutional Accounting Guidance and State General Treasurer — Main presenter and discussion respondent.

Stakeholder input came from representatives of the Ministry of Transmigration, Ministry of Primary and Secondary Education, Ministry of Health, and the East Kalimantan Regional Office of the Directorate General of Treasury, among other attendees.