Sosialisasi Penyusunan dan Penyampaian LKKL Triwulan III Tahun 2026

Summary

The Directorate of Accounting and Financial Reporting (APK), under Indonesia’s Directorate General of Treasury, held a socialization session on preparing and submitting Ministry/Institution Financial Reports (LKKL) for Q3 2026. The session focused on improving reporting quality, data controls, timely consolidation, and disclosures that connect financial results with program performance.

Reporting requirements and deadlines

• The Q3 report is an interim management report. Speakers said a full Notes to the Financial Statements (CaLK) is not mandatory, but ministries and institutions should submit the core statements—budget realization (LRA), operational (LO), changes in equity (LPE), and balance sheet—with required supplementary information.
• The submission deadline is 31 October 2026. Agencies were encouraged to submit earlier to allow more time for consolidation and issue resolution.
• The report may be signed at ministry or institution level by an official below the budget user, such as a secretary-general. The minister or institution head may also sign. An APIP review is not required for the Q3 report.
• The Director urged agencies to make disclosures informative and concise. They should explain material outcomes, shortfalls, obstacles, and year-over-year changes rather than reproduce generic or overly lengthy text.

Recommended reporting and control playbook

• Monitor data quality monthly, investigate anomalies early, and use the reporting application’s checks—not just a final balance-sheet review. Balanced debit and credit totals alone do not prove that the underlying data is correct.
• Reconcile internally before external reconciliation, including checks between treasurers and asset managers. Confirm that transactions were recorded in the appropriate system modules and that all work units have closed their periods.
• Close all relevant modules and periods after transactions through September have been recorded. The timeline presented was to begin closeout around 12 October, complete reconciliation by about 20 October, and submit well ahead of the 31 October deadline. Completing work-unit reporting by the 20th was an encouraged target, not the statutory deadline.
• Use the ministry’s reporting tools to analyze relationships between statements—for example, differences between LRA and LO—and tag reciprocal transactions between government entities for consolidation. Reciprocal tagging marks internal transactions for elimination at the consolidated level; it does not erase the underlying records.
• Apply accounting corrections at the transaction or source-document level where possible. Journal corrections should be a last resort; avoid late-period adjustments for transactions or accruals that should have been recorded earlier.
• Maintain and follow up on internal financial-reporting controls through PIPK at work-unit, echelon-I, and ministry levels, and track corrective actions arising from BPK audit findings.

Performance and supplementary disclosures

The session emphasized that financial reports should help management and the public understand what was delivered—not only how much was spent.

• Include achievements and explanations for strategic outputs and government-priority programs, such as school revitalization, food and energy security, and other priority initiatives.
• Explain gaps between budget realization and output progress. For example, an output may be 60% complete while recognized spending is only 40% because an SP2D has not yet been issued. The accounting system may show the figures but cannot explain the operational reason.
• Report budget-ceiling and absorption forecasts, including expected absorption during the final three months of the year. Identify underused allocations and possible shortfalls so managers can consider reallocation within the ministry before seeking additional funds. The speaker specifically asked that salary spending be broken down to help identify ceiling pressures.
• Disclose significant contracts, disaster-response allocations and activities, receivables movements, construction-in-progress status, and other material ministry-specific information. For contracts, the requested approach was to identify the 20 largest significant contracts, or list all contracts if there are fewer.
• Explain receivables by opening balance, additions, settlements, write-offs, and other movements. The desired outcome is collection and settlement—not simply removing balances through write-off. Relevant categories include tax, PNBP, TGR, and other receivables.
• Validate performance-output data against financial data and update output achievements when appropriate, so reported results do not appear inconsistent with spending or show zero progress despite work being underway.

Accounting-policy updates discussed

• PSAP 18—non-exchange revenue: Applies to 2026 financial reporting. The session distinguished non-exchange revenue, such as taxes and some fines or grants, from exchange revenue received in return for goods, services, or permission.
  • Tax deposits generally are not classified as final tax revenue until the taxable event is evidenced, such as through the taxpayer’s SPT declaration. Until then, they may remain recorded as deposits or liabilities.
  • PNBP classification depends on the substance of the transaction. Work units may correct an exchange/non-exchange classification in the system when they understand the transaction, rather than waiting for a BPK recommendation.
  • Grants with enforceable conditions that require repayment if unmet should not be recognized as revenue until the conditions are fulfilled. The amount may need to be recorded as a liability at the reporting date.
• Prepaid expenditure and community assistance: Funds still in a government-controlled escrow or holding account may be recorded as restricted cash with a third-party liability. Once funds have been transferred to recipients, pending SPJ documentation alone does not make the amount a government asset. Agencies should maintain a control list and disclose outstanding documentation.
• PSAP 19—joint arrangements: Accounting guidance was being developed, with further technical guidance expected. Agencies should identify arrangements involving genuinely shared control; ordinary service or asset arrangements may not qualify.
• PSAP 20—agriculture: Preparation is underway for implementation from 1 January 2027. Biological assets and agricultural produce are expected to receive clearer, separate treatment, with fair/current value given greater priority than in existing practice. The initial focus is on agencies whose functions involve agriculture, fisheries, forestry, and related areas.
• Other topics included foreign land-use rights, working or unfinished inventory, inventory no longer controlled by the agency, and accounting treatment for certain animals used as operational assets.

Metrics, targets, and timing

• Of 99 ministries/institutions (KL), 87 submitted ahead of the previous deadline and 12 on time—100% in total. The Director thanked agencies for this record and encouraged earlier submission again.
• The stated quality ambition was 100% clean data before reconciliation.
• Agencies were encouraged to complete work-unit closeout and reporting by approximately 20 October, while the formal submission deadline remains 31 October 2026.
• The Director also called for all KLs to maintain WTP audit opinions and reduce audit findings. This was an aspiration, not a reported achieved result.

Integrity and organizational conduct

An opening skit illustrated risks involving negative online conduct, gratification, conflicts of interest, and procurement involving friends or vendors. The practical message was that civil servants should follow procurement procedures, refuse improper gifts or benefits, and protect personal and organizational integrity.

The Directorate also presented Bima Sakti, a learning and guidance initiative offering online guidance, accounting rules and references, training materials, videos, and Q&A resources.

Presenters and sources

• Halimah Puiasuti, Director of Accounting and Financial Reporting, delivered the opening remarks.
• Joko Suprianto, Head of the Subdirectorate for Accounting Guidance of Institutions and General Treasurer, presented on Q3 LKKL preparation and submission.
• Sunaryo (also referred to as Sunaro/Naro in the subtitles), Head of the Accounting System Subdirectorate, presented accounting-policy and system updates.
• Bekti Wicaksono moderated the panel; Dona was the master of ceremonies.
• The session cited PMK 232/2022, PMK 100/2025, and PMK 122/2024 in discussing the accounting framework and PSAP 18, as well as related Directorate General of Treasury guidance.