Transformation of SOE Ministry Annual Report 2020
CHAPTER 1 234 5 6 7
SOE MINISTRY FINANCIAL & OPERATIONS PERFORMANCE
MINISTRY OF STATE-OWNED ENTERPRISES
ACCOUNTABILITY AS THE STATE MANAGEMENT
ANNUAL REPORT 2020
Accountability Improvement
Accountability means being
responsible for the success or failure in
carrying out the organization's mission
to achieve a set of predetermined
objectives and targets through a series
of accountability activities that are
carried out regularly.
Accountability is at the forefront
of good governance in regard to
how government agencies take
responsibility for the use of the State
Budget in providing the best public
services.
According to the Minister of SOE
Regulation No. PER-01/MBU/03/2020
on Organization and Working
Procedures of the Ministry of SOE, the
Inspectorate is a unit that functions
as internal control within the Ministry
of SOE and has an obligation to
maintain and improve accountability
and transparency of budget and
performance management within the
Ministry of SOE.
To maintain and increase
accountability within the Ministry
of SOE, the Inspectorate prepares
the Annual Supervisory Work Plan
(PKPT) every year. PKPT contains
supervisory measures and programs
to improve governance and control
accountability, such as supervisory
activities (audits, reviews, monitoring,
and evaluation), governance
implementation activities which
include the implementation of
Government Internal Control System
(Government Regulation/PP No.
60 of 2008), the implementation of
Performance Accountability System
of Government Agencies (SAKIP) in
accordance with PP No. 29 of 2014
concerning Performance Accountability System of Government Agencies,
Risk-Based Auditing (Finance and Development Supervisory Agency/BPKP
Regulation No. 6 of 2018 concerning Guidelines for Risk-Based Internal
Auditing), measurement of Internal Audit capabilities using IACM, and
supervision of compliance of LHKPN/LHKASN (state officials/civil servants'
wealth report) submission.
2020 Performance Achievement of the Annual Supervisory
Work Plan
The realization of the Annual Supervisory Work Plan (PKPT) in 2020 reached
106%, which means that the Inspectorate had carried out all work
programs in the 2020 PKPT and also additional assignments (Non-PKPT),
such as:
Audit of
Lease
Amount of
State Assets
(BMN)
2
Monitoring SOES'
funds for COVID-
19-related CSR
and community
development
activities
3
Review of SOES
Terms of Reference
(KAK) and Work
Plan & Budget
(RKA) for Billing
to the National
Disaster Mitigation
Agency (BNPB)
4
Review of the
distribution of funds
to SOEs in relation to
Interest and Margin
Subsidies
Comparison of targets and realization of PKPT achievements from 2018 to
2020 is as follows:
72
72
91
88
82
77
2018
2019
2020
Target
Realization
Government Internal
Control System
In accordance with PP No. 60 of 2008
concerning Government Internal
Control System, it is mandatory
for all Ministries/Institutions and
Local Government to implement
Government Internal Control System
(SPIP) so that the SPIP maturity level
can be assessed. SPIP implementation
within the Ministry of SOE is carried out
by the Inspectorate.
In accordance with SPIP guidelines
set by the Finance and Development
Supervisory Agency (BPKP), the
implementation of SPIP is carried out
through a self-assessment method
carried out by units in the Ministry of
SOE, which the Inspectorate then
evaluates. The final results of the
evaluation by the Inspectorate are
sent to BPKP, as the governing body
of SPIP. BPKP will conduct a follow-up
assessment and then determine the
SPIP's maturity level.
In 2020, based on the results
of assessment and evaluation
conducted by the Inspectorate, the
Ministry of SOEs' maturity level was
at level 3 (defined) on a scale of 1
to 4. This result has been approved
by BPKP. For information, only
Inspectorate Generals/Inspectorates
of Ministries/Institutions of the Finance
Ministry and the Transportation Ministry
have attained maturity level 4.
Performance Accountability System of Government Agencies
The Ministry of State Apparatus Empowerment and Bureaucracy Reform
(PAN-RB) has conducted an evaluation of the Ministry of SOEs' performance
accountability. The evaluation is based on Regulation of the Empowerment
of State Apparatus and Bureaucratic Reform Minister Number 12 of 2015
concerning Guidelines for Evaluating the Implementation of SAKIP. For fiscal
year 2020, the Ministry of SOEs received a score of 74.6 or BB predicate. The
following are the Ministry of SOES' SAKIP scores for 2017-2020:
70.1
71.2
74.6
73.7
2017
2018
2019
2020
SAKIP
SAKIP implementation is based on Government Regulation No. 8 of 2006
concerning Financial and Performance Reporting of Government Agencies
and Presidential Regulation No. 29 of 2014 concerning SAKIP.
Risk-Based PKPT
According to BPKP Regulation No. 6 of 2018 concerning Guidelines for
Risk-Based Internal Auditing, it is mandatory for all Inspectorate General/
Inspectorate of Ministries/Institutions to implement Risk-Based Audit (RBA).
The Inspectorate of the Ministry of SOE has implemented the risk-based
audit since 2019 by preparing risk-based annual audit work programs (PKPT).
Even though risk management has not been implemented optimally in the
Ministry of SOE, the Inspectorate has initiated the implementation of this risk
management measure by putting together an Echelon II Risk Map book in
2019. This Risk Map describes the risks identified in all of the Ministry's echelon
Il units with analysis and mitigation of those risks. It demonstrates that the
Inspectorate of the Ministry of SOE has fully carried out the risk-based audit
(100%).
The Risk Map becomes the basis for the Inspectorate to develop a risk-based
PKPT by prioritizing supervision of activities in the high-risk echelon II units,
enabling more focused supervision.
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RESILIENCE AMIDST UNCERTAINTY
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