December 24, 2025

Banjarmasin – The Faculty of Teacher Training and Education (FKIP) at Lambung Mangkurat University (ULM) has once again undergone a financial management audit by the ULM Internal Supervisory Unit (SPI). This audit is part of a routine agenda conducted during the financial planning phase at the beginning of the fiscal year (FY) and evaluation at the end of the FY. The FKIP ULM finance department is required to prepare reports and supporting evidence on financial management, which must be submitted before the end of 2025.

According to the Deputy Dean of Finance and General Affairs at FKIP ULM, Dharmono, this year’s financial management has been greatly influenced by the central government’s efficiency policy. The same sentiment was expressed by the Head of Finance, Indra Nur Adhitya. A number of programs, such as official travel, have been restricted. Dharmono said that these restrictions have hampered the development of departments and faculties. A number of programs aimed at improving performance, such as seminars, public lectures, and field work practices, have been forced to face limitations and even reductions.

Regardless of efficiency, financial management is carried out for two sources of funds, namely PNBP (Non-Tax State Revenue) and BOPTN (State University Operational Assistance). “BOPTN is directed entirely towards financing departmental work programs, while PNBP is directed towards financing faculty activities such as maintenance, procurement, and other faculty work programs. Part of the PNBP funds are also used to support departmental activities,” said Dharmono. He also stated that the budget absorption rate for both BOPTN and PNBP has reached 99.9%. This achievement is an improvement from the previous year.

Dharmono also said that in financial management, there are still departments that face obstacles in collecting SPJ (Financial Accountability Reports), although the errors are minor. “The departments were assisted at the beginning of the year in preparing their RAB (Budget Plans). This helped minimize errors. In the next fiscal year, the plan is not only for departments but also for student organizations (ormawa) and faculty-level units to receive guidance in preparing the RAB and SPJ to reduce barriers in understanding the financial management process,” he explained. According to him, another breakthrough in financial management will be the plan for funding cooperation between faculty and department work programs and the FKIP ULM cooperative. (Admin)