Sertifikasi BPKP

Government Accountansdient or Djawatan Akuntan Negara (DAN) is established by The Dutc h Hindia Government based on Besluit No. 44 year 1936 on October 31, 1936. It is under Thesauri General, Department of Finance. Its duty is to analyse every state company or certain institution bookkeeping.

In independence era of Republic of Indonesia, DAN is still remain under Thesauri General, Department of Finance. Its duty is to analyse every state company or certain institution bookkeeping accordance with law.

Based on The Provision of Ministry of Finance No. 175/BDS/V December 19, 1959 DAN was merged with Djawatan Akuntan Pajak. The merger from two Djawatan (institution) is still called Djawatan Akuntan Negara (DAN)

Directorate General of State Finance Control (DDPKN) in Department of Finance was established based on Decision of President (Keppres) No. 293 Year 1966. DDPKN Duty (later was known as DJPKN) include budgeting control and institution control, which was belong to DAN and Thesauri General Duty.

DJPKN was transformed to be Board of Finance and Development Control (BPKP) based on Keppres No. 31 year 1983, a government institution non-department which is under and directly responsible to President.

Keppres No. 103 for Position, Duty, Function, Authority, Organization Structure and Work Process of Government Institution non Department, as lastly amended by President Provision No. 64 Year 2005 said that BPKP has a duty to conduct government task in development and finance control accordance with law.

Government Provision No. 60 Year 2008 for Government Internal Control System. According with the provision, BPKP duty is conducting state finance accountability internal control for activities across sector, State General Treasury and President Task and also assuring SPIP implementation.

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Organization Structure

In Conducting its duty, BPKP has organization structure that is:





BPKP is lead by a Chairman / Head who assisted by a General Secretary and five Deputies who responsible for their own sector, which are: Deputy of Supervising Government Agencies in Economic Sector; Deputy of Supervising Government Agencies in Political, Social, and Security Sector, Deputy of Supervising in Managing State Financial Sector, Deputy of State Accountant, and Deputy of Investigation. BPKP is also supported by the four unit centers which are: The Centre of Supervisory Education and Training, Centre of Supervisory Research and development, Centre of Supervisory Information, and Centre for Advisory of Professional Auditor.
BPKP, In Conducting its duty, has Representative Offices in 25 Provinces over Indonesia.


The Current Structure of Supervisory System in Indonesia

The Current Structure of supervisory system in Indonesia in which BPKP position along with those structure can be shown in illustration below:

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