Jakarta – The Ministry of Law and Human Rights (Kemenkumham) has once again earned an Unqualified Opinion (WTP) from the Audit Board of the Republic of Indonesia (BPK) for its 2024 financial statements. This is the 16th consecutive WTP the Ministry has received since 2009. It also marks the final WTP before Kemenkumham transitions into three separate ministries: the Ministry of Law, the Ministry of Human Rights, and the Ministry of Immigration and Correctional Affairs.
“This achievement marks the last WTP that the Ministry of Law and Human Rights will receive before it transitions into three separate ministries. It serves as a good achievement to the Ministry’s long-standing record in financial management and State Asset (BMN) governance,” said Law Minister Supratman Andi Agtas at Graha Pengayoman, Ministry of Law, on Friday (10/3/2025).
According to Supratman, the audit conducted by the BPK plays an important role in helping ministries and agencies manage state finances transparently and in accordance with regulations. He views the audit process as a form of control that ensures public budgets are managed efficiently and accountably.
“The audit by the BPK RI plays a significant role in ensuring that state financial management is carried out transparently, accountably, effectively, efficiently, and in compliance with regulations,” said Supratman.
“Financial audit serves as a form of democratic control that ensures the transparency and accountability of public budget management. It also serves as a means for continuous improvement of our bureaucratic system and public financial administration,” he added.
Supratman stated that one of the critical tasks following the separation of the ministry is the liquidation process of the former Ministry of Law and Human Rights (Kemenkumham) work units. As of October 2, 2025, 1,020 out of 1,167 work units have been liquidated, leaving 147 units still in process. He urged the three newly formed ministries to strengthen their coordination and commitment to ensure the liquidation process is completed in compliance with existing regulations.
“One important task we must complete together, both for administrative finalization and financial accountability, is the liquidation of the former Ministry of Law and Human Rights’ work units, along with the preparation and submission of their liquidation financial reports. This process ensures that the rights and obligations of each ministry are properly settled,” said the Minister, who hails from South Sulawesi.
Supratman also urged the three new ministries to consistently follow up on the BPK’s recommendations to prevent recurring issues in the future. He emphasized that these recommendations should serve as a guide for strengthening state financial management. He also assured that all recommendations related to the Ministry of Law would be properly addressed.
“All follow-up actions must be carried out consistently, based on data, and integrated into the internal oversight system to prevent similar findings in the future. For the Ministry of Law in particular, we assure that every recommendation will be thoroughly addressed,” he said.
Nyoman Adhi Suryadnyana, Head of State Financial Audit I BPK, expressed his appreciation for the Ministry of Law and Human Rights' 16th WTP achievement. He further explained that the newly formed Ministry of Law had addressed 91.39% of the BPK's recommendations, while the Ministry of Immigration and Correctional Affairs had addressed 92.16%.
“The audit results of the financial reports managed by the Ministry of Law and Human Rights have met all the criteria to earn an Unqualified Opinion (WTP). This marks the 16th consecutive WTP— the highest record in Indonesia,” he said.
It should be noted that in the 2024 fiscal year, the Ministry of Law and Human Rights (Kemenkumham) was still audited as a single entity. Starting in the 2025 fiscal year, each of the newly established ministries has started carrying out its duties and functions independently, including preparing its own financial statements.
