Muhammad Rafi Bakri
(*muhammad.bakri@bpk.go.id)
Mr. Muhammad Rafi Bakri is a Polytechnic of State Finance graduate who was then assigned to the Audit Board of Indonesia (BPK). Rafi was appointed to plan, manage, and make reports for BPK. Rafi is a young researcher who actively writes opinions and journals about economics, finance, and auditing. To support his career, Rafi took several certifications, such as CertIPSAS and CertDA.
Gilbert Simson Gattang
(*muhammad.bakri@bpk.go.id)
Mr. Gilbert Simson Gattang is an alumnus of Polytechnic of State Finance. After completing formal bond vocational school, Gilbert continued his Bachelor of Accounting degree at The Open University and became an Outstanding Student in 2020. Gilbert continued his undergraduate studies in Law at the same university. At BPK, Gilbert worked with the team as a financial analyst in the finance sub-section of the Jambi Province BPK Representative Office for four years. Since 2023, Gilbert has worked at the Leadership Secretariat Bureau as a protocol analyst. In addition, Gilbert is currently active as a writer in the ASOSAI journal and the INTOSAI journal and is a prominent member of the Indonesian Association of Accountants, and has professional certification as a Chartered Accountant (CA).
Introduction
Since its creation 70 years ago, the UN has achieved actual results in advancing gender equality, from the establishment of the Commission on the Status of Women - the principal global intergovernmental body exclusively dedicated to the promotion of gender equality and the empowerment of women - through the adoption of various landmark agreements such as the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) and the Beijing Declaration and Platform for Action. To better address these challenges and identify a single recognized driver to lead and coordinate UN activities on gender equality issues, UN Women was established in 2010.
The enforcement of gender equality continues. This issue is part of the 2030 Sustainable Development Goals (SDGs), specifically SDG 5 – Gender Equality. With the rise of the issue of gender equality, INTOSAI responded by making the INTOSAI Development Initiative (IDI) Strategic Plan 2019-2023. IDI is committed to emphasizing incorporating a gender perspective throughout IDI as an organization. The IDI Gender Strategy outlines our goal to continually increase IDI's involvement in gender issues and our strengthened commitment to supporting gender-responsive SAIs.
BPK Pursues the Momentum of Gender Equality
Responding to gender equality issues, the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan-hereinafter referred to as BPK) recreated a role in sustaining gender equality in Indonesia. BPK is the main pioneer in guaranteeing state funds that flow to the Ministry of Women Empowerment and Child Protection (MoWECP). This ministry is a technical ministry that directly functions to sustain gender equality. With an audit conducted by the BPK, state funds can be more effective and efficient in achieving this goal.
From the internal side, based on the 2020-2024 BPK Strategic Plan, BPK has implemented employee management based on qualifications, competence, and performance. HR management carried out by BPK is based on regulations and policies related to the civil servant. Law Number 5 of 2014 was drafted as part of a bureaucratic reform program, so civil servant management also underwent a replacement from personnel administration to human capital.
In implementing the merit system, some aspects have been identified related to HR management at BPK, including needs planning, procurement, career development and competency improvement, transfer and promotion, performance management, payroll, rewards and discipline, protection, and service, and system availability supporters. By implementing a merit system, employee appointments, transfers, promotions, payroll, rewards, and career development are based on employee qualifications, competence, and performance. The merit system will create a sense of justice among employees, encouraging increased competency and performance based on gender equality.
BPK’s Audit on MoWECP
In essence, humans are created to be women and men so that they can complement each other to build synergy and for the sustainability of mankind. But in its development, there was domination by one party, giving rise to discrimination between women and men. Pancasila, the 1945 Constitution, and the Medium-Term Government Plan, as a legal basis, place women with nobility and dignity and as citizens who have the same position, rights, obligations, responsibilities, roles, and opportunities as men playing a role in various fields of life and all development activities.
The Ministry of Women's Empowerment and Child Protection (MoWCP) includes the Ministry that handles government affairs in the framework of sharpening, coordinating, and synchronizing government programs. By its duties and functions, the MoWCP establishes a vision for 2020-2024, namely "Professional, Equal, Dedicated, Excellent, Loyal and Integrity”. MoWCP in realizing Gender Equality and Child Protection to support the achievement of an advanced Indonesia that is sovereign, independent and has a personality based on mutual cooperation.
To realize the vision of the MoWCP, the following missions have been established: (1) formulate and establish policies in the field of gender equality, fulfillment of children's rights, community participation, protection of women's rights, and special protection of children; (2) coordinate and synchronize the implementation of policies in the field of gender equality, fulfillment of children's rights, community participation, protection of women's rights, and special protection of children; (3) coordinate the implementation of handling the protection of women's rights and special protection of children; (4) provide comprehensive and quality final referral services for children who need special protection and women victims of violence, which require coordination at the national, cross-provincial, and international levels; (5) manage quality, up-to-date, and integrated data on gender and children; and (6) increase institutional capacity, quality of human resources, performance, and supervision.
The President of the Republic of Indonesia mandated five priority issues to the MoWCP, namely: (1) increasing women's empowerment in entrepreneurship; (2) increasing the role of mothers and families in the education/care of children; (3) reduction of violence against women and children; (4) decrease in child labor; and (5) prevention of child marriage. From these five priority issues, it can be seen that the Government of Indonesia is very supportive of improving the quality of gender equality. The organization's response to the Ministry is that a deputy is responsible for Gender Equality.
The Deputy for Gender Equality has the duty of organizing policy formulation and synchronizing the implementation of policies in the field of gender equality. The Deputy for Gender Equality carries out the functions of (1) formulation of policies in the field of gender equality; (2) coordination and synchronization of policy implementation in the field of gender equality; (3) preparation of norms, standards, procedures, and criteria in the field of gender equality; (4) provision of technical guidance and supervision in the field of gender equality; (5) preparation of gender data; (6) monitoring, analysis, evaluation, and reporting on the implementation of policies in the field of gender equality; (7) implementation of the administration of the Deputy for Gender Equality; and (8) implementation of other functions given by the Minister.
MoWCP is responsible for preparing and presenting financial statements in accordance with Government Accounting Standards and adequate internal control in order to prepare financial reports free from material misstatement, whether due to fraud or error. BPK is responsible for expressing an opinion regarding the financial statements based on its audit. The BPK performs audits in accordance with the State Financial Audit Standards. These standards require BPK to adhere to its code of conduct and to plan and execute audits in order to obtain reasonable assurance that the financial statements are free of material misstatements.
An examination includes examining the evidence supporting the figures and disclosures in the financial statements. The procedures selected are based on the auditors' professional judgment, including an assessment of the risks of material misstatement in the financial statements, whether due to fraud or error. In carrying out the risk assessment, the examiner considers internal control relevant to preparing and presenting the Ministry's financial statements fairly. MoWCP design appropriate inspection procedures according to existing conditions, but not to express an opinion on the effectiveness of the Ministry's internal control.
The audit conducted by the BPK also includes an evaluation of the accuracy of the accounting policies used and the fairness of the accounting estimates made by the MoWCP, as well as an evaluation of the presentation of the financial statements as a whole. BPK believes that the audit evidence obtained is sufficient and appropriate for expressing BPK's opinion.
Figure 1 shows the level of budget absorption of the Deputy for Gender Equality. In 2017, the deputy budget absorption rate attained 97.30%. However, this positive trend stopped with a diminished budget absorption in 2018 to only 86.45%. Because of an audit from the BPK, the Deputy for Gender Equality has again experienced an increase in budget absorption to reach 99.36% in 2021. Maximum budget absorption shows that the Deputy for Gender Equality has thrived in handling state finances, which functions to carry out programs to achieve SDG 5 in Indonesia. IDR 13 billion has been rallied by the Deputy for Gender Equality to assist these programs. BPK also guarantees that the feasibility and appropriateness of allocating state funds to the gender equality program have been carried out adequately and accurately.
Figure 1. Budget Realisation for BPK
Source: BPK’s Audit Report
Based on data from the Overview of First Semester of 2022 Examination Results from the BPK, MoWCP has consecutively received Unqualified Opinion for the last five (5) years. This shows that the Ministry carries out the management of state finances, on the Protection of Women and Children in Indonesia, is responsible for preparing and presenting financial statements by Government Accounting Standards and adequate internal controls, compiling financial reports free from material misstatement, whether caused by fraud or error.
Application of Gender Equality in BPK Employee Composition
Based on the IDI 2020 SAI Global Survey and Stocktaking Report, many SAIs in the world experience gender inequality in their institutions. In 2020, only 29% of SAI leaders and 39% of agency officials were women. In the other side, only 10 percent of SAIs worldwide carry out gender analysis in job mapping.
Based on that condition, IDI intends to strengthen its gender engagement. IDI collaborates with UN Women, the International Budget Partnership (IBP), the Association of Chartered Certified Accountants (ACCA), and the Canadian Audit and Accountability Foundation (CAAF) to assist SAIs in becoming more gender-responsive organizations and conducting audits that contribute to gender equality.
BPK, as one of the SAIs in the world, has also increased attention to gender equality in careers. The application of gender analysis has formed to be carried out in mapping existing human resources at BPK so that both men and women can have a career as high as possible without any barriers. Ultimately, Mrs. Isma Yatun was elected as Chairperson of the BPK on 21 April 2022 and evolved the first woman to become Chairperson of the BPK in history. This shows that BPK upholds professionalism regardless of gender.
Figure 2. Appointment of the Chairperson of the BPK
Source: Wartapemeriksa
In addition, the employee mapping method has used gender analysis which is quite good. Based on the BPK Employee Berzetting Report as of 2023, the composition of female employees in the eastern representative office is 1,022 or 41.98% of the total regional employees. At the Western representative office, the number of female employees is 1,207 or 46.05% of all employees. In addition, the number of female employees at the head office is 1,468 or 43.02%. In total, the number of female employees at BPK is 3,697 or 43.66% of the total BPK employees. Completely can be seen in Figure 3 and 4.
Figure 3. Distribution of Woman Employees in BPK
Source: BPK Employee Berzetting Report
Several work units have a larger number of female employees than men. As shown in Figure 4, 7 work units experience this condition at BPK. The Bureau of Public Relations and International Cooperation is a work unit with the most significant difference between female and male employees. There are 48 female employees and 25 male employees. Second, followed by the Inspectorate General with 68 female employees and 51 male employees. The rest have a not significant difference.
Figure 4. Work Units with More Female than Male Employees
Source: BPK Employee Bezetting Report
The application of gender analysis is not only carried out at the employee level but also at the managerial level. Figure 5 shows that as of 2023, BPK has 644 employees who enter the manager level, from low to middle to top management. Of these, 150 positions or 23.29%, were filled by female employees. The positions also vary from low to top management. This condition is an improvement for BPK because it can involve women at the leadership level.
Figure 5. Gender Composition at the Managerial Level
Source: BPK Employee Bezetting Report
BPK's core business is to audit government entities. Auditors are often outside the office to support the audit process. However, this did not prevent BPK from upholding gender equality in the audit process. Currently, BPK has 4,579 auditors, with a composition of 2,705 male auditors and 1,874 female auditors. This data shows that 40.93% of BPK auditors are women.
The position of auditor has four levels. Each level has different duties. The higher-up, the duties and functions of the auditor are more similar to those of the manager. As shown in Figure 6, there were 2,287 auditors, with 970 female auditors at the first level of auditors. At the second level, there were 717 female auditors out of 1,834 second-level auditors. At the third-level auditors, the number of female auditors was 41.91% or 184 people out of a total of 439 third-level auditors. At the highest level, there were three female auditors out of 19 fourth-level auditors.
Figure 6. Gender Composition at the Auditor Position
Source: BPK Employee Bezetting Report
Employee Competency Development: Gender Equality Knowledge
BPK also provides training aimed at increasing understanding of its employees regarding gender equality. One of the implemented programs is the "Inclusive and Transformative Leadership" Training Program. This program is a partnership between BPK and Queensland University of Technology (QUT). The training seeks to promote the leadership skills and abilities of civil servants in order to advance women's careers and gender equality in the Indonesian public sector. Based on a gender analysis, the program provides opportunities for seven female employees and three male employees.
The next program is a collaboration between BPK and Australia Awards regarding "Gener Mainstreaming in the Public Sector". The course aims to enhance the capacity of government officials to effectively implement gender mainstreaming in policy analysis, planning, budgeting, execution, monitoring, and review of government policies and programs in accordance with their respective duties, obligations, and authority. The course offers practical examples of the implementation of gender mainstreaming in Indonesian public sector. To accomplish these objectives, the course engages an array of learning methodologies involving classroom sessions, case studies, discussion and planning sessions, site visits, simulations and role-playing exercises, networking events, and a course project. The participants create a project, present the project plan at a pre-course workshop, develop the project during the course in Australia, and present the completed project at a post-course workshop.
Conclusion
In response to changes in gender equality-related issues, the INTOSAI Development Initiative (IDI) has incorporated these issues into its Strategic Plan for 2019–2023. All SAIs in the world, including BPK, must give attention to the issue of gender equality under these conditions. As a result, BPK implements gender analysis at all levels of office so that both men and women can participate. BPK also provides all employees with gender equality-related training and seminars. BPK expects that the training will increase employees' awareness of gender equality. BPK aids in achieving gender equality in Indonesia by auditing the Ministry of Women and Child Empowerment and its internal functions. With this audit, BPK increased the effectiveness and efficacy of utilizing the Indonesian state budget to promote gender equality.
References
BPK 2022. Audit Report No. 59A/LHP/XVI/05/2022. Jakarta, Indonesia: BPK
BPK 2022. Laporan Kinerja Tahun 2022. Jakarta, Indonesia: BPK
BPK 2021. Audit Report No. 74A/LHP/XVI/05/2021. Jakarta, Indonesia: BPK