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Isi Kebijakan

Latar Belakang dan Tujuan: Instruksi Presiden ini bertujuan mempercepat peningkatan kualitas akuntabilitas keuangan negara dengan mendorong pengelolaan keuangan negara yang efektif, efisien, transparan, dan akuntabel serta mengefektifkan pengawasan intern. Instruksi ini juga menargetkan percepatan penyelenggaraan Sistem Pengendalian Intern Pemerintah (SPIP) agar pelaksanaan kegiatan instansi pemerintah lebih efisien dan efektif, pelaporan keuangan dapat diandalkan, pengelolaan aset negara tertib dan akuntabel, serta terpenuhinya ketaatan terhadap peraturan perundang-undangan. Ketentuan Substansial: Instruksi mengintensifkan peran aparat pengawasan intern pemerintah dan memberikan tugas khusus kepada Kepala Badan Pengawasan Keuangan dan Pembangunan (BPKP), yaitu: (a) memberikan asistensi kepada kementerian/lembaga/pemerintah daerah untuk meningkatkan pemahaman pejabat dalam pengelolaan keuangan negara/daerah, kepatuhan terhadap peraturan perundang-undangan, serta kualitas laporan keuangan dan tata kelola; (b) melakukan evaluasi terhadap penyerapan anggaran kementerian/lembaga/pemerintah daerah dan memberikan rekomendasi percepatan penyerapan; (c) melakukan audit tujuan tertentu terhadap program-program strategis nasional; dan (d) menyusun rencana aksi yang jelas, tepat, dan terjadwal untuk mendorong penyelenggaraan SPIP pada setiap kementerian/lembaga/pemerintah daerah. Selain itu diatur kewajiban koordinasi Kepala BPKP dengan Menteri Dalam Negeri untuk asistensi/audit di daerah, dengan Menteri/Pimpinan Lembaga/Kepala Daerah untuk penentuan program strategis yang akan diaudit serta tujuan dan manfaat asistensi/ evaluasi/ audit, serta koordinasi dengan Unit Kerja Presiden Bidang Pengawasan dan Pengendalian Pembangunan untuk pemantauan dan evaluasi; Kepala BPKP wajib melaporkan pelaksanaan tugas kepada Presiden.

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PRESIDENT OF THE REPUBLIC OF INDONESIA

PRESIDENTIAL INSTRUCTION OF THE REPUBLIC OF INDONESIA
NUMBER 4 OF 2011
CONCERNING
ACCELERATION OF IMPROVING THE QUALITY OF STATE FINANCIAL ACCOUNTABILITY

\n\n\n \n \n \n \n \n \n

\n PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n In order to accelerate the improvement of the quality of state financial accountability, hereby instructs:

\n To:
\n

The Ministers of the United Indonesia Cabinet II;
The Cabinet Secretary;
The Head of the Presidential Working Unit for Supervision and Control of Development;
The Chief of the Indonesian National Police;
The Attorney General;
The Commander of the Indonesian National Armed Forces;
The Heads of Non-Ministerial Government Institutions;
The Heads of Secretariats of State Institutions;
The Governors;
The Regents/Mayors.

\n\n\n \n \n \n

\n For:
\n FIRST: To improve the quality of state financial accountability through the management of state finances that is effective, efficient, transparent, and accountable and to further make internal oversight more

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