Professional Documents
Culture Documents
Bekerjasama Mendorong
Transparansi dan Akuntabilitas
Keuangan Negara
NO 116/ Edisi Khusus 2008/Tahun XXVIII MAJALAH DWIWULANAN BPK RI - ISSN 0216-8154 MAJALAH DWIWULANAN BPK RI - ISSN 0216-8154 NO 116/ Edisi Khusus 2008/Tahun XXVIII
2 NO 6/ Edisi Khusus 2008/Tahun XXVIII
2
DAFTAR ISI
116
edisi
M A J A L A H P E M E R I K S A
SAIs are expected to audit climate change because of the greenhouse effect, solar infu-
ences and a number of other sources. The frst source of climate change is caused by the
emissions of carbon dioxide into the atmosphere, which in turn depends on population,
economic growth, technology, energy and lifestyle.
AUDITING CLIMATE CHANGE: THE INDONESIAN PERSPECTIVE
Beyond The Call of Duty,Good Governance Bukanlah Mimpi Belaka
Pengertian dan Aspek Tanggung jawab Keuangan Daerah
Sebagai auditor di BPK kita sering sekali mendengar, mengucapkan dan bahkan mem-
bicarakan tentang pengelolaan dan tanggungjawab keuangan negara (termasuk di
dalamnya keuangan daerah).
Masih hangat terngiang karena belum lama tercetus sebuah gagasan yang dilontarkan Ketua BPK RI Prof.
Dr. Anwar Nasution, berupa enam bentuk inisiatif untuk mendorong percepatan pembangunan sistem pem-
bukuan dan manajemen keuangan negara.
LAPORAN UTAMA
TERKINI
Redaksi menerima kiriman artikel (disertai dengan softcopy dan foto penulis) sesuai dengan misi majalah PEMERIKSA.
Redaksi berhak mengoreksi/mengubah naskah yang diterima sepanjang tidak mengubah isi naskah.
Isi majalah ini tidaklah berarti sama dengan pendirian Badan Pemeriksa Keuangan.
5
8
4
7
62 TAHUN BPK RI
Bekerjasama Mendorong
Transparansi dan Akuntabilitas
Keuangan Negara
NO 116/ Edisi Khusus 2008/Tahun XXVIII MAJALAH DWIWULANAN BPK RI - ISSN 0216-8154 MAJALAH DWIWULANAN BPK RI - ISSN 0216-8154 NO 116/ Edisi Khusus 2008/Tahun XXVIII
PEMERIKSA
Bebas dan Obyektif
Diterbitkan oleh Biro Humas dan Luar Negeri Badan Pemeriksa Keuangan Republik Indonesia, STT No. 722/SK/Ditjen PPG/STT.
Susunan Dewan Redaksi Majalah Pemeriksa: Pelindung Dharma Bakt Pemimpin Redaksi Cris Kuntadi Anggota Redaksi Yudhi Ramdhan, M. Yusuf Jhon, Ekowat Tyas
Rahayu, Dian Desilia, Bestanta Indraswat, R. Edi Susila, Gunawan Wisaksono Staf Redaksi Nurmalasari, Barlis Baharuddin Desain Grafs Sutriono, Rianto Prawoto.
Alamat Redaksi dan Tata Usaha Gedung BPK-RI Jln. Gatot Subroto No.31 Jakarta
Telp. (021)5704395-6 Pes.214/208 Fax.(021)57950285 situs www.bpk.go.id Email: ksbhumas@bpk.go.id
Auditing The Management of Indonesian Natural Forests:
Special Focus on Deforestation
Prof. Dr. Anwar Nasution Chairman of the Audit Board of the Republic of Indonesia
A slide presentation prepared for the 12th Meeting of the INTOSAI
Working Group on Environmental Auditing (WGEA) Doha, Qatar,
25 29 January 2009
62 TAHUN BPK RI
Bekerjasama Mendorong
Transparansi dan Akuntabilitas
Keuangan Negara
EDITORIAL 4
NO 6 / Edisi Khusus 2008 /Tahun XXVIII
RUBRIK
AGENDA
Pengarahan Sekretaris Jenderal BPK RI dalam rangka Monitoring
dan Evaluasi kepada Karyasiswa BPK RI
Pos Penguasa Tunggal Era Lalu,
KEBUTUHKAN MASA KINI
OPINI
MENINGKATKAN PROFESIONALISME MELALUI PENGEMBANGAN KECERDASAN EMOSI DAN SPIRITUAL
SUMBER DAYA MANUSIA
AUDIT
AGAMA: Tawakal,Kunci Keberhasilan Seorang Muslim
KESEHATAN: Deteksi Dini Kanker Serviks
GENDIT: Jangan sampai gendit keboboolan
9
24
26
0
4
50
59
62
58
Penghargaan Kepada Entitas
POTRET BPK
AGENDA
2
REFORMASI BIROKRASI, REKAYASA ULANG PROSES BISNIS, DAN MAKSIMALISASI POTENSI TEKNOLOGI INFORMASI DAN KOMUNIKASI
8
Kurun waktu 62 tahun perjalanan BPK RI tentu bukan waktu yang singkat. Dari kurun waktu 62 tahun tersebut, perkembangan sepanjang
empat tahun terakhir tentu yang paling signifkan. Mengapa? Selama kurun empat tahun terakhir, yang ditandai dengan lahirnya paket un-
dang-undang di bidang keuangan negara,
Penyusunan dan Penetapan Pola Dasar Karier PNS Sebagai Bagian Reformasi Birokrasi pada BPK RI, Perlu atau Tidak?
SIARAN PERS
Pengelolaan Kas di Kas Daerah
Menunggu Peran Inspektorat dalam Reviu Laporan Keuangan Daerah
8 Profl Pemimpin Sejati
64
KELUARGA: Mengenali dan Mengembangkan bakat anak
67
62 Tahun BPK RI;
Anwar Nasution:
Transparansi dan Akuntabilitas Keuangan Negara Tak Bisa Ditawar Lagi
4 NO 6/ Edisi Khusus 2008/Tahun XXVIII
4
Yang Khusus Yang Tidak Biasa
EDITOR AL
Khusus dapat didefnisikan sebagai sesuatu yang istimewa atau tidak seperti biasa. Begitu juga untuk
Majalah Pemeriksa kali ini yang menyebutnya sebagai Edisi Khusus 2008. Redaksi berharap, edisi MP kali
ini juga dirasakan sebagai sesuatu yang istimewa atau minimal tidak seperti biasanya. Tentu, MP kali ini bisa
dibaca tidak seperti biasanya karena ada yang berkomentar (atas draft MP Edisi Khusus) sebagai edisi gado-
gado alias edisi tanpa tema.
Memang, dalam edisi 6 ini, tidak ada tema khusus yang diusung sebagaimana edisi sebelumnya. Pem-
baca tentu sepakat dengan hal ini. Akan tetapi, kami tetap berharap bahwa MP akan terus ada di hati para
pembaca. Rangkaian Ulang Tahun BPK yang ke 6 menjadi fokus utama di samping kegiatan kantor Perwaki-
lan. Akan tetapi, redaksi juga tetap mengetengahkan sajian artikel-artikel yang kami yakin sangat ditunggu-
tunggu.
Hal tidak biasanya juga diakui atas keterlambatan penerbitan MP yang baru dapat dinikmati pada perten-
gahan Maret ini. Untuk itu, seluruh redaksi memohon maaf atas keterlambatan ini. Semoga ke depan, tidak
ada lagi edisi khusus yang bermakna keterlambatan penerbitan. Untuk itu, kami mengharap dukungan para
pimpinan, pejabat dan teman-teman semua untuk dapat mengirimkan secara rutin tulisan, karikatur, pen-
galaman dan lain-lain yang sesuai dengan misi MP.
Tanpa rasa ragu dan malu atas keterlambatan ini, segenap redaksi MP mengucapkan
SELAMAT ULANG TAHUN BPK KE 6.
EMOGA SEMAKIN INDEPENDEN, BERINTEGRITAS DAN PROFESIONAL.
5 NO 6 / Edisi Khusus 2008 /Tahun XXVIII
5
AUDITING CLIMATE CHANGE:
THE INDONESIAN PERSPECTIVE
TERKINI
Anwar Nasution
is the
most important study on the costs and risks of global climate
change. As they are not incurred at market prices, some of the
costs and benefits cannot be measured in financial terms. The
Stern Report recommends taking prompt and strong action to
substantially reduce carbon dioxide emissions today, at modest
cost so as to avoid high risk and more expensive costs of global
warning in the future.
The Stern Report, however, admits that in the absence of
mitigation, the possible outcome of global warming is very bad,
although the costs are still uncertain because of the uncertainty
A note prepared for Discussion Panel on Sustainability in
A Modern Audit Office at the
th
Meeting of the INTOSAI
Working Group on Environmental Auditing (WGEA) in Doha,
Qatar, Monday, 6 January 009.
Professor Anwar Nasution is the Chairman of the Supreme
Audit Board of Indonesia and Professor of Economics at the
University of Indonesia.
Nicholas Stern. 007. The Economics of Climate Change.
The Stern Review. Cambridge, U.K.: Cambridge University
Press.
6 NO 6/ Edisi Khusus 2008/Tahun XXVIII
6
about when and where particular impacts will occur far in the
future. Because of the uncertainty, the Bush Administration
in the US took the position of postponing the costly efforts to
reduce carbon dioxide emissions until we know more about the
dangers of climate change.
SAI (BPK) of Indonesia is prioritizing the auditing of the
rainforest. This is because Indonesias rainforest is the third
largest in the world after Brazil and Congo. Deforestation and
forest fires not only emit carbon dioxide into the atmosphere but
have also caused river blindness, protracted droughts, floods,
health problems, affect ecosystem, transportation problems
and reduced productivity in agriculture, fisheries and forests.
The adaptation costs to those who live in and near the forests
are high, especially because they are highly dependent on food
production using simple technology.
BPK audits compliance with the rules and regulations on
forest policy, forest management and socio-economic financial
aspects. The focus of BPK audits are property rights in forestry,
allocation of logging permits, illegal logging, forest fires,
biodiversity and government revenue generated from forest-
based economic activity.
There is no private property right over forest land in Indonesia
as they are owned by either state or traditional community. The
Constitution says that all natural resources, including forests
should be exploited sustainable and to maximum welfare of all.
The state can issue rights to exploit the forest land either for
logging, mining, agriculture or other commercial purposes. The
logging concession and other permits are issued for relatively
short period, 55 years.
There are three implications of not having private property rights
and short period of concession for exploiting the forest land.
First, there is no incentive for the permit holder to preserve the
forest land and to increase its value by investing and innovating
or combining them with other resources. Second, the permit
holders cannot use the forest land for more valuable purposes
or as collateral. This, in turns, limits mobility of the forest as
a factor of production and reduces its productivity. Third, the
community incurs substantial costs in defending communal
and nd satisfying the need for public property by letting up and
operating informal organization that demand lot of investment
of time and other resources.
Under the long rule of President Suhartos from 966 to
998, the issuance of logging permits was centralized in the
Ministry of Forestry. Logging permits at that time were mainly
distributed to the cronies of the regime, while the trade export
of wood-based products was directly controlled by a confidante
of the President. Meanwhile, reforestation funds were used to
develop the IPTN aerospace company and to subsidize pulp
plantations.
2. Do financial auditors have a role to play?
Financial auditors have a mandate to audit the economic rents
collected from the exploitation of natural resources as well
as audit government outlays for rehabilitating environmental
damage. Accordingly, financial auditors have the right to audit
those who create greenhouse gas emissions that negatively
affect the global climate, natural resources, ecological systems
and vulnerable species. Some of the resources are renewable,
such as water, air, forests, fisheries, and other biological
resources. Some others are non-renewable and will continue to
be depleted, such as minerals and fossil fuels.
Economists characterize man-made climate change as an
externality and the global climate as a pure public good. There
is zero marginal cost for additional individuals enjoying a non-
7 NO 6 / Edisi Khusus 2008 /Tahun XXVIII
7
polluted climate and it is technically difficult or impossible
to exclude individuals from doing so. As a result, firms and
consumers do not pay the full costs of production, particularly
the cost of pollution to the global environment. Because of
market failures, the government is the only provider of public
goods as there is no incentive for the market to supply them.
Government involvement in correcting market failures has
fiscal implications. As climate change is a global problem, it
demands global auditing and responses.
Arrow
lrdores|a ras lre lr|rd |argesl areas ol ra|rloresl, aller 8raz|| ard Corgo (Za|re) : 50 ol
lre lrop|ca| loresl |r lre 3oulreasl As|a ard 10 ol lre Wor|d's area.
Trop|ca| loresl |s r|cr |r o|o d|vers|ly ard d|verse l|ora ard laura W|lr aourdarl rulr|erls
ard red|c|ra| polerl|a| |rc|ud|rg Nor-l|roer loresl producl (NTFP) sucr as rallar,
red|c|re, lru|ls, ar|ra|s ard rorey;
Foresl aosoros rore sur||grl lrar lre p|a|rs ard deserls, ard lrerelore ras |rporlarl
ro|e lo r|l|gale g|ooa| c||rale crarge;
Foresls rave p|ayed a p|vola| ro|e as source ol lre reeded lore|gr excrarge ard
goverrrerl reverues, erp|oyrerl ard |rcore;
Forest Types Area (ha}
Corserval|or Foresls 19.908.231,5Z
Prolecled Foresl 31.01.032,02
L|r|led Producl|ve Foresls 22.502.Z21,2
Producl|ve Foresls 3.19.918,13
Corverl|o|e producl|ve loresls 22.Z95.91,00
lurl|rg 0rourd 233.811,90
T0TAL 133.94.85,18
Areas of different types of forest (Dept. of Forestry)
2
Lardsal Z EV 3ale|||le |rages ol 2002-
2003 sroW lral 133 V||||or la ol loresl area
|r lrdores|a or|y 1 ras good vegelal|or,
29 |r oad srape ard |rcorp|ele dala lor
lre olrer Z. Tre good vegelaled loresl zore
|s equ|va|erl lo 50 ol |ard area ol
lrdores|a ard lre oad vegelaled loresl
accourl lor 11 ol lola| |ard area ol 188
V||||or la.
IntrnductInn
Auditing The Management of Indonesian Natural Forests:
Special Focus on Deforestation
Prof. Dr. Anwar Nasution Chairman of the Audit Board of the Republic of Indonesia
9 NO 6 / Edisi Khusus 2008 /Tahun XXVIII
9
by letting up and operating informal
organization that demand lot of investment of time and
other resources;
Indonesias forest zone is set by combination of consensus
(TGHK) and Spatial Planning (RTRWP);
Ownership, management and the rights to exploit forests and
natural resources in it are granted by :
National Land Bureau grants both land rights and their
uses. As pointed out earlier there is no private property
rights on forest land;
Ministry of Forestry grant s forest utilization rights, defines
the state forest zone, determines and manages forest zone;
Government issues utilization permits for commercial
exploitation of conservation forests (except in nature reserve,
jungle zone, and nucleus zone within national park), protected
forest and production forest areas;
Utilization of production forest requires 6 types of permits,
namely :
Permit for Area Utilization (IUPK), Permit for Environment
Services Utilization (IUPJL), Permit for Timber Forest
Product Utilization (IUPHHK), Permit for Non-Timber
Forest Product Utilization (IUPHHBK), Permit for Timber
Forest Product Retribution (IPHHK), and Permit for Non-
Timber Forest Product Retribution (IPHHBK);
During the long period of President Suharto administration,
966-998, issuance of logging permits was centralized
at the Ministry of Forestry and mainly distributed to the
cronies of the regime. Export of wood-based products was
exclusively controlled by confidant of President. The largest
amount of rents collected through the reforestation funds
used for building IPTN, airplane factory, and pulp and forest
plantations;
Accoiding lo lhe 1945 Conslilulion, lhe slale conlioIs foiesl Iand, and
naluiaI iesouices shouId le exliacled suslainalIy foi lhe naxinun
veIfaie of aII.
Types of Iand and Ioiesl Zone :
No Type(s) Description(s)
1 Land a. Customary rights (hak ulayat) : Common land where customary rights can be
recognized to have existed prior to the enactment of the land law.
b. State Lands : open for distribution to private entities
2 Forest Zone a. Private Zone Forests : private rights and land cover qualify as forests
b. State Zone Forests is classified into five groups :
a. Nature Reserve and Tourism forest;
b. Protection Forest;
c. Limited Production Forest;
d. Convertible Production Forets;
e. Permanently Production Forests.
Fnrcst Pn!Icy
Types of land and Forest Zone :
0 NO 6/ Edisi Khusus 2008/Tahun XXVIII
0
particular risks of illegal logging, unauthorized use of
lands, and economy risks), while audit methodology used
in gathering data are observation, comparison and analysis,
interviews and seeking confirmation as well as other audit
procedures required in forest management.
Audit Findings
Permanent Forest Estates
Indonesia doesnt have certain and acceptable permanent
forest estate that can be referred by any parties involving in the
forest industry such as national and local government, licensed
forest company, people surroundings the forest and others.
As mentioned earlier, the lack of this permanent forest estate
not only influences the effectiveness of sustainability of forest
management, rehabilitation but also increase the possibility of
conflict.
National Land Use Policy
The agricultural and mining company illegally converted
forest area with the estimation area of 7.95,70 Ha to
agricultural (palm oil) and mining in South Kalimantan,
Central Kalimantan and East Kalimantan.
The local community has illegally occupied the production
forest areas that have been rehabilitated with estimation
area of 55.800,8 Ha.
Illegal logging
One logging company in Central Kalimantan had cut the
SOCIAL
DIMENSION
ENVIRONMENT
DIMENSION
ECONOMIC
DIMENSION
Settlement
1.Supporting life
2.Cultural and
religion
1.Supporting the
nature system
2. Support
Biodiversity and
Ecosystem
3. Mitigate Climate
Change
1. Source of State
ncome
2. Workplace
3. Accelerate the
economy
4. source of wood
and non wood for
the industries
UnSustainabIe
Forest
Management :
1.Land Use PoIicy
2.Forest Permanent
estate
3.Cutting PoIicy
(SiIvicuIture Concept)
4.Protection from fire
and access
5.Inventory of Forest
6.RehabiIitation of
Forest (Reforestation)
DEFORESTATION
AND DEGRADATION
SOCIAL
EFFECTS
1. Loss of Housing and Job
2. Conflict
3. Migration to City
1. Man-made Disaster
2. Lost of Ecosystem and
Biodiversity
3. ncrease Carbon
4. Flood and Drought
ENVIRONMENT
EFFECTS
1.Lost of National ncome
2. Downsizing
3. Slow Down the Economy
4. State Lost increase
5. Cost to economy
because of Disaster
ECONOMIC
EFFECTS
8
Cha!!cngcs In ManagIng
Natura! Fnrcst
Challenges in Managing Natural Forest
Shoil-lein piofil oiienled
expIoilalion of iainfoiesls has
iesuIled defoieslalion, danage in
lhe ecosyslen and olhei
endangeied species as veII as
valei conseivalion syslen lhal viII
fuilhei iesuIl in fIood and
desiccalion,
Oveicapacily of vood-lased
indusliies,
Defoieslalion: iIIegaI Iogging,
iIIegaI use of Iand, and foiesl fiie,
The Iack of foiesl aiea loundaiies.
No. Year
Deforestation (Ha/year)
Sumatera KaIimantan SuIawesi MaIuku Papua Java
BaIi &
NTT
Indonesia
in TotaI
1 2000 2001 259,500 21,200 15,400 20,000 147,200 118,300
107,200 1,018,200
2 2001 2002 202,600 129,700 150,400 41,400 160,500 142,100 99,600 926,300
3 2002 - 2003 33,900 480,400 385,800 132,400 140,800 343,400 84,300 1,906,100
4 2003 2004 208,700 173,300 41,500 10,600 100,800 71,700 28,100 634,700
5 2004 2005 335,700 234,700 134,600 10,500 169,100 37,300 40,600 962,500
Total 1,345,500 1,230,100 866,300 214,900 718,400 712,800 359,800 5,447,800
Average 269,100 246,020 173.260 42,980 143,680 142,560 71,960 1,089,560
Source : Forestry Planning Agency
Note : Based on the interpretation of SPOT Vegetation Image with spatial resolution of 1 km
No Year Forest F|re (ha} Land F|re (ha}
1 2001 11.329,50 3.3,Z9
2 2002 38.389,23 -
3 2003 3.515,15 1,10,30
1 2001 3.313,99 -
5 2005 5.502,1Z 8.239,51
Tota| 5.110,5 13.33,09
Extent of Forest Fire and Land Fire Year 2001-2005
Deforestation Year 2000-2005 (Ha/year)
0emand and 8upp|y of wood Vo|ume
(H||||on H3}
0erard lor wood :
1.lrduslry re|aled lo Foresl L|cersed Corpary
2.lrduslry lral doesr'l rave re|al|or lo Foresl
L|cersed Corpary
Tola| 0erard lor wood per year
11.09
1Z.15
58.24
wood Producl|or (1995-1999)
wood average producl|or per year
25.3
7he Cap between 3upply and 0emand of
wood
32.88
The Gap between SuppIy and Demand of wood
9
Cha!!cngcs In ManagIng
Natura! Fnrcst
Shoil-lein piofil oiienled
expIoilalion of iainfoiesls has
iesuIled defoieslalion, danage in
lhe ecosyslen and olhei
endangeied species as veII as
valei conseivalion syslen lhal viII
fuilhei iesuIl in fIood and
desiccalion,
Oveicapacily of vood-lased
indusliies,
Defoieslalion: iIIegaI Iogging,
iIIegaI use of Iand, and foiesl fiie,
The Iack of foiesl aiea loundaiies.
No. Year
Deforestation (Ha/year)
Sumatera KaIimantan SuIawesi MaIuku Papua Java
BaIi &
NTT
Indonesia
in TotaI
1 2000 2001 259,500 21,200 15,400 20,000 147,200 118,300
107,200 1,018,200
2 2001 2002 202,600 129,700 150,400 41,400 160,500 142,100 99,600 926,300
3 2002 - 2003 33,900 480,400 385,800 132,400 140,800 343,400 84,300 1,906,100
4 2003 2004 208,700 173,300 41,500 10,600 100,800 71,700 28,100 634,700
5 2004 2005 335,700 234,700 134,600 10,500 169,100 37,300 40,600 962,500
Total 1,345,500 1,230,100 866,300 214,900 718,400 712,800 359,800 5,447,800
Average 269,100 246,020 173.260 42,980 143,680 142,560 71,960 1,089,560
Source : Forestry Planning Agency
Note : Based on the interpretation of SPOT Vegetation Image with spatial resolution of 1 km
No Year Forest F|re (ha} Land F|re (ha}
1 2001 11.329,50 3.3,Z9
2 2002 38.389,23 -
3 2003 3.515,15 1,10,30
1 2001 3.313,99 -
5 2005 5.502,1Z 8.239,51
Tota| 5.110,5 13.33,09
Extent of Forest Fire and Land Fire Year 2001-2005
Deforestation Year 2000-2005 (Ha/year)
0emand and 8upp|y of wood Vo|ume
(H||||on H3}
0erard lor wood :
1.lrduslry re|aled lo Foresl L|cersed Corpary
2.lrduslry lral doesr'l rave re|al|or lo Foresl
L|cersed Corpary
Tola| 0erard lor wood per year
11.09
1Z.15
58.24
wood Producl|or (1995-1999)
wood average producl|or per year
25.3
7he Cap between 3upply and 0emand of
wood
32.88
The Gap between SuppIy and Demand of wood
9
Cha!!cngcs In ManagIng
Natura! Fnrcst
NO 6 / Edisi Khusus 2008 /Tahun XXVIII