Mr. Gilbert Simson Gattang is an alumnus of the State Finance Polytechnic of STAN in the Accounting Study Program. After completing the official bond vocational school, Gilbert continued his Bachelor's Degree in Accounting at the Universitas Terbuka and became the Outstanding Student of 2020. Currently, Gilbert is continuing his bachelor's degree in Law at the same university. At BPK, Gilbert works together with a team as a financial analyst in the finance sub-section of the BPK Representative Office in Jambi Province. Gilbert's four years of work experience in the financial analysis have brought the representative office a 2nd Place for the Best DIPA Management Unit (Budget Executor) in 2018 and 1st Place for Best DIPA Management Work Unit (Budget Implementation) in 2021.
Mr. Muhammad Rafi Bakri is an alumnus of the State Finance Polytechnic of STAN in Accounting Study Program, where he was an Outstanding Student in 2020. At BPK, Rafi working together with a team as a financial analyst. To improve his competence in finance, Rafi obtained the Certified Finance Specialist (CFS) from IQN. He has also written and published several journal articles related to economics, accounting, and public finance.
Mr. Toufan Sougi Saputro is a Diploma III graduate majoring in Government Accounting at the State College of Accountancy (STAN). Then he continued his bachelor's degree in Accounting at the University of Batam. His last education was a bachelor's degree in Accounting Science at Jambi University in 2018. In 2019 he received a Forensic Audit certification. The author experienced three international pieces of training: Investigative audit training at Macquarie University in Australia in 2017, INTOSAI WGEA International Training in Jakarta in 2018, and ACAG Performance Audit Training at the Audit Office of New South Wales in 2019. Throughout his 12 years career at BPK, the author has experience in 66 audit assignments, both audits of financial statements, performance audits, and audits with specific objectives.
Plastic is everywhere. It has many good attributes, but the problem of plastic waste, especially single-use plastics, is rapidly becoming a key concern globally. In addition, the COVID- 19 pandemic has further increased the amount of single-use plastic waste worldwide.
The INTOSAI Working Group on Environmental Audit (WGEA) adopted this topic into its 2020-2022 Work Plan. In addition, a report by the United Nations in 2020 found that “the global material footprint grew from 73.2 billion metric tons (mt) in 2010 to 85.9 billion mt in 2017, involving an increase of 17.4 percent.” Increasing population, urbanization, modern lifestyles, human development, and well-being are the biggest drivers of consumerism and economic growth in contemporary times. However, unsustainable consumption, production patterns, and increasing waste and emissions have contributed to various environmental problems. One of these concerns is the sustainable consumption and production of plastic products and the mismanagement of waste.
The proliferation of plastics is one of the main causes of environmental pollution and threatens the climate. If plastics' production, disposal, and burning continue on their current growth trajectory, by 2030, these global emissions could reach 1.34 gigatons per year. By 2050, the production and incineration of plastics could emit 2.8 gigatons of CO2 per year. These critical annual emissions will accumulate in the atmosphere over time. Suppose growth in plastic production and combustion continues as predicted. In that case, cumulative greenhouse gas emissions by 2050 will exceed 56 gigatons of CO2 emissions, or between 10-13 percent of the total remaining carbon budget, leading to a global plastic waste crisis. In 2019, the United Nations Environment Assembly (UNEA) also recognized the plastic waste crisis as a rapidly growing problem.
As a member of the United Nations, Indonesia has responded to this by manifesting it in the form of a legal product, Presidential Regulation (PP) of the Republic of Indonesia Number 18 of 2020 concerning the 2020-2024 National Medium-Term Development Plan. In the PP, it is explained that the vision and mission of the President of the Republic of Indonesia is the main basis for the preparation of the 2020-2024 RPJMN, which is further translated into seven national development agendas, one of which is building the environment, increasing disaster resilience, and climate change. At the point of national development, it is explained that the quality of the environment in Indonesia generally does not show improvement, so more progressive efforts to repair and control environmental damage are needed to achieve the expected results in the future.
The Supreme Audit Agency of the Republic of Indonesia responded to the concentration of the 2020-2024 RPJMN. BPK adopts the organizational maturity model developed by the US Government Accountability Office, which is incorporated in the 2020-2024 BPK Strategic Plan. The stages of the BPK's strategy in succession are encouraging efforts to eradicate corruption, increasing transparency, ensuring accountability, encouraging the implementation of 3E aspects (effectiveness, efficiency, economy), exploring public policies and issues, and helping the community and decision-makers to choose alternative futures.
BPK, as a State Institution that carries out an examination function, makes a legal product in the form of Regulation of the Supreme Audit Agency of the Republic of Indonesia Number 3 of 2020 concerning the Strategic Plan of the State Audit Board of 2020-2024 (BPK Strategic Plan) which will support the Indonesian government in realizing seven national development agendas, one of them is related to the development of environmental quality by carrying out national thematic examinations/audits for this matter.
BPK translates the policy by conducting a thematic audit related to the environment. One of the thematic audits related to environmental quality conducted by BPK is an examination of the performance of plastic waste management in Jambi Province. In two consecutive years, BPK has conducted thematic audits on solid waste management in two Jambi Province governments. In 2021 BPK will carry out a Performance Examination on the Effectiveness of Management of Household Waste and Waste Similar to Household Waste in Jambi City.
The purpose of the performance check is to assess the effectiveness of local government efforts in managing waste. The scope of the inspection is the policy and strategy of waste management by the Government, waste reduction, handling of waste, and evaluation of waste management by the Government.
The focus of the inspection is the authority directly related to waste management. In this case, the Department of the Environment, the Public Works Department of Public Housing, the Regional Development Planning Agency, and several other agencies are involved in waste management. Through this examination, BPK found several main reasons why plastic waste had not been resolved and provided recommendations that could help resolve the waste problem. The determination of the Jambi City Government to be the examination object is also not without reason. The two authorities can be said to be two extreme examples of waste management poles. The Jambi City Government is the best axis of waste management in Jambi Province with its success in operating the Talang Gulo TPA.BPK Audit on Jambi City Government
The examination aims to assess the effectiveness of waste management by the Jambi City Government. In order to do this, BPK develops audit criteria outlined in the criteria model and communicated and approved by the Jambi City Government. Examination criteria includes 1) assessment of regulations, policies, and planning, 2) implementation of waste generation restrictions, and 3) collection and transportation. From the audit, BPK caught several problems, including the following :The Plastic Shopping Bag Restriction Policy Has not Been Fully Implemented
Based on Government Regulation Number 81 of 2012, the limitation of waste generation is an effort to minimize waste generation carried out from before the production of a product and/ or product packaging until the end of the use of the product and/ or product packaging. Examples of implementation of waste generation restrictions include :
- using goods and/ or packaging that can be recycled and easily decomposed by natural processes,
- limiting the use of plastic bags,
- avoiding the use of single-use goods and/ or packaging.
To find out the implementation of the plastic shopping bag restriction, BPK has distributed questionnaires to business actors. Questionnaires were distributed by sampling using the cross- sectional method with binominal proportions, with a minimum calculation number of 60 questionnaires to business actors scattered in the Jambi City area consisting of business actors in shop houses (Ruko), modern retail stores, restaurants, and shops.
The survey informs that most business actors are willing to replace plastic shopping bags with environmentally friendly ones. However, most business actors need help in making efforts to limit plastic shopping bags. Constraints experienced include consumers who still need to learn about their shopping bags and want to be given plastic shopping bags from the store. Besides, the costs incurred to replace plastic shopping bags with environmentally friendly bags are greater than if they continue to use plastic shopping bags.
Based on an interview with the Head of the Section for Increasing Community Participation, it was obtained information that the evaluation of the implementation of plastic bag restrictions in 2021 will only be carried out at supermarkets that have many modern vendors and retailers. This is done to make it easier for the government to monitor. However, in conducting monitoring, the government is still targeting large and medium-scale business actors so that it has not touched small business actors. This is due to the additional cost factor, so it is difficult for small business actors to apply a paid environmentally friendly bag. In addition, direct application to small business actors can cause polemics if large business actors have yet to fully implement a policy limiting the use of plastic shopping bags. Therefore, the government prioritizes efforts to implement restrictions on plastic bags for all large business actors.
Based on the report on the results of monitoring and evaluation of the Jambi City Environmental Service regarding the application of restrictions on the use of plastic shopping bags and based on the statement of attitude of business actors, information was obtained that there are no traders in traditional markets who have implemented policies to reduce the use of plastic shopping bags. In an interview, the Head of the Market Management Division at the Industrial Trade Office explained that Disperindag has yet to learn the appropriate solution. Hence, traders in the market are willing to apply regulations regarding restrictions on plastic shopping bags. In addition, according to their observations, substitute plastic bags are not suitable to be applied in the market. So far, they have yet to find a strong material to accommodate heavy shopping loads suitable for replacing plastic bags on the market.
Based on the results of monitoring and evaluation of the Jambi City Environmental Service information, there are no traders in traditional markets who have implemented policies to reduce the use of plastic shopping bags. In an interview, the Head of the Market Management Division at the Industrial Trade Office explained that Disperindag has yet to learn the appropriate solution. Hence, traders in the market are willing to apply regulations regarding restrictions on plastic shopping bags. In addition, according to their observations, substitute plastic bags are not suitable to be applied in the market. So far, they have yet to find a strong material to accommodate heavy shopping loads suitable for replacing plastic bags on the market.
The picture above shows a pile of garbage at the Talang Gulo Lama TPA, which has filled the entire TPA area, so it is not sufficient again. The picture above shows a pile of garbage in the Talang Gulo Baru TPA's landfill area from March. Until November 13, 2021, an area that has filled the sub-cell one, and the pile height has exceeded the limit of the barrier. Suppose it is not anticipated early through waste sorting in the context of recycling, reuse, and waste processing. In that case, it is feared that the waste entering the Talang Gulo TPA landfill area will not be controlled and will shorten the useful life of the TPA.
The observations of waste at the Talang Gulo TPA show that almost all of the waste transported to the Talang Gulo TPA is still in a mixed condition. The sorted waste is transported to the TPA mainly in the form of waste from the felling of trees carried out by the DLH, while the waste is from households, business actors, and TPS/Depo/TPS-3R is still in a mixed condition.
From the composition of the waste generation above, it can be seen that by sorting organic and inorganic waste, the potential for plastic waste is, on average, 16.55% of the total waste generation in residential and non-residential areas. Referring to the composition of the waste generation and the volume of waste generation in 2020 and Semester I of 2021, which are contained in the Jakstrada Report document, the potential for plastic waste that can be processed if waste is separated at the source level is 25,835 tons out of a total of 156,101.00 tons. Waste generation in 2020 amounted to 13,083 tons, a total of 79,052.00 tons of waste generation in Semester I of 2021.
Operational Waste to Energy (WTE) Not Optimal Waste processing in WTE includes sorting, composting, and bio-gasification activities that produce compost, gas, and electrical energy. The waste processing process at the Talang Banjar WTE in outline is as follows: a) Organic waste enters the WTE from the source. b) The incoming waste is sorted and chopped. c) Waste that enters the composting section is further processed to become compost through a process of stirring, mixing, providing materials for fermentation, and milling when they are old enough. d) Garbage that enters the biodigester will be left for three days in the barrel and then put into the inlet tank of the biodigester and processed with a mixture of water to a certain extent. e) Gas produced from the biodigester will be flowed and stored in the gas holder for further use. f) Solid waste at the tank outlet is taken/ moved after the maximum limit and can be used as compost material. Liquid waste is processed through a waste treatment plant until it reaches a certain quality standard before being drained out so as not to pollute the environment. g)Gas stored in the gas holder can be used as fuel for biogas stoves and power plants.
Based on the information from the Head of the Waste Reduction Section, as well as the WTE coordinator and the results of physical observations, it is known that waste processing activities in WTE are still running but not yet optimal, especially for activities to process waste into energy, including: (1) Waste processing activities into thermal energy are not running and are not working. Methane gas distributed to residents as direct energy through biogas stoves for as many as ten families has been stopped since 2019. (2) The activity of processing waste into electrical energy is not running. The gas energy produced was initially used for power plants for WTE operations, but since 2019 this activity has been stopped. This is because the generator engine is damaged. However, operational activities at WTE continue from sorting and composting to filling the biodigester. Filling the inlet in the biodigester is still carried out even though it does not provide benefits and is not enough to be distributed to residents.Inadequate socialization and education related to plastic waste management
In order to implement one of the plastic waste management strategies, namely Increasing Community Involvement through Communication, Information, and Education (KIE), the Environmental Service 2020 conducted one socialization activity and waste management training for the Family Welfare Empowerment Team (TP PKK) at the sub-district level in eleven districts. Furthermore, in 2021, socialization activities were planned through activities for Clean and Healthy Lifestyles and Increasing the Role of Women Towards Healthy and Prosperous Families. However, until the examination ended on November 24, 2021, these two activities have yet to be carried out due to budget refocusing for handling the Covid-19 pandemic.
In addition to face-to-face socialization activities, the Environmental Service also conducts socialization of waste management through electronic media (public service advertisements broadcast on television) and social media (Instagram and Facebook platforms), with material including restrictions on plastic bags and the dangers of using plastic.
The results of interviews with the Head of the Waste Reduction Section and the Section Head for Increasing Community Participation explained that the socialization was carried out based on a written request from the party who wanted to receive socialization. In 2020, the party requesting socialization was the TP PKK. After that, the implementation of socialization to TP PKK, socialization, and/ or other waste management education was not carried out due to budgetary constraints. In 2021, socialization and/ or education on waste management will not be carried out due to the budget refocusing on handling the Covid-19 pandemic.
The results of the analysis of the budget document show that regarding the problem of socialization and education coverage of waste management to the community and to reduce the impact of budget constraints, the Environment Agency should be able to coordinate with other regional apparatuses to identify and synergize plans for socialization and education about waste management with programs and/ or other activities that already exist in the planning and budget documents, including programs or activities related to environmental health and public health at the Health Office, publication activities at the Public Relations Section and the Communications and Informatics Office, Empowerment Program, and other programs/ activities.
In addition to the synergy of socialization and education on waste management with other programs and activities, optimizing the use of information technology and social media should also be an alternative for socialization and education on waste management that are cheap, fast, and can reach the wider community. The results of the answers to the questionnaire submitted by BPK to as many as 106 respondents, where each respondent can choose more than one media that is considered the most appropriate for conveying socialization and education, shows that the majority or as many as 75 respondents (70.75%) answered social media, as many as 70 respondents (66.03%) answered local officials, 42 respondents (39.62%) answered mass media and only 33 respondents (31.13%) answered face-to-face.Conclusion
The challenges faced by Indonesia in reducing plastice waste are severe. Cross-sectoral coordination is needed, such as the Ministry of Environment and Forestry and Local Government. The cross-sectoral coordination needs to be monitored so that all activities are effective and efficient. BPK plays a vital role in the supervision process by conducting performance checks. Through the examination, BPK obtains findings and provides recommendations to the executing ministry. The executing ministry and local government must implement the recommendation. With a business process like this, it is hoped that Indonesia's target to reduce plastic waste can be achieved.Reference
ADYEL, T. M. (2020, September). Science: Accumulation of plastic waste during COVID-19.Retrieved from https://www.science.org/doi/abs/10.1126/science.abd9925
BPK 2021a. Audit Report No. 27/LHP/XVIII.JMB/12/2021. Jakarta, Indonesia: BPK INTOSAI.(2019). INTOSAI WEGA. Retrieved fromhttps://www.environmental-auditing.org/media/113691/21h-wgea_sdgs_18-sep-2019.pdf
INTOSAI WEGA. (2016, October). Retrieved fromhttps://www.environmental-auditing.org/media/5375/wgea-waste-managemen_e.pdf
INTOSAI WGEA. (n.d.). Retrieved from MOOC: Auditing waste management:https://sisu.ut.ee/waste/book/41-creating-waste-audit-strategy
Plastic and Climate, The Hidden Costs of Plastic Planet, CIEL.
Presidential Regulation (PP) of the Republic of Indonesia Number 18 of 2020 concerning the National Medium-Term Development Plan for 2020-2024.
Regulation of the Supreme Audit Agency (BPK) Number 3 of 2020 concerning the Strategic Plan of the State Audit Board for the Years 2020-2024.
Summary of First Semester Examination Results 2022 (2022, September), BPK RI.
The- Sustainable- Development-Goals-Report-2020.
UNESCO, World Heritage Committee (2021). Convention Concerning The Protection of The World Cultural and Natural Heritage.