(Unila): The University of Lampung (Unila) officially began a series of audits of the 2025 Fiscal Year Financial Report through an initial audit meeting with the Public Accounting Firm (KAP) Lutfi Muhammad and Partners, in the main meeting room of the Rectorate, Monday, February 9, 2026.
This activity is a strategic step by Unila in strengthening transparent and accountable financial governance, while targeting the achievement of an Unqualified Opinion (WTP).
Unila Rector, Prof. Dr. Ir. Lusmeilia Afriani, D.E.A., IPM., ASEAN Eng., in her presentation revealed Unila’s financial performance achievements with BLU revenue realization until December 31, 2025 reaching IDR 459.7 billion or an increase of 25 percent from the target.
Meanwhile, spending realization reached Rp814 billion, with an absorption rate of 83.37 percent. “Unila’s total non-tax state revenue (PNBP) realization in 2025 increased significantly. This demonstrates good performance, but we must still ensure accountability and compliance with regulations,” She said before vice rectors, deans, heads of UPA (University Units), and financial management staff.
The Rector explained that the appointment of Lutfi Muhammad and Partners Public Accounting Firm (KAP) had been approved by the Unila Supervisory Board. “The appointment of this KAP was based on the approval of the Unila Supervisory Board, including the chairman and all its members. This audit is a vital part of our commitment to maintaining good governance,” She emphasized.
The field audit will be conducted over five days, from February 23 to 27, 2026, involving six auditors. The audit process will cover all work units within Unila, including the Senate, SPI, eight faculties, one postgraduate program, institutions, bureaus, business management bodies, and seven academic implementation units (UPA). Thirty-two Assistant Expenditure Treasurers (BPP) will also be included in the audit.
The Rector also instructed all unit leaders to be cooperative and responsive throughout the audit process. “I ask all leaders and financial managers to submit data and documents accurately and on time. There should be no concealment, as our goal is collective improvement,” She emphasized.
The field audit will be conducted over five days, from February 23 to 27, 2026, involving six auditors. The audit process will cover all work units within Unila, including the Senate, SPI, eight faculties, one postgraduate program, institutions, bureaus, business management bodies, and seven academic implementation units (UPA). Thirty-two Assistant Expenditure Treasurers (BPP) will also be included in the audit.
The Rektor also instructed all unit leaders to be cooperative and responsive throughout the audit process. “I ask all leaders and financial managers to submit data and documents accurately and on time. There should be no concealment, as our goal is collective improvement,” he emphasized.
She further emphasized that the KAP audit results will be part of the report to the Indonesian Supreme Audit Agency (BPK RI). Therefore, Unila is targeting the best possible opinion. “What we’re aiming for is an unqualified opinion. Hopefully, the 2025 financial report will receive an unqualified opinion,” She said.
Meanwhile, Ahmad Muhajir, the Principal Partner of KAP Lutfi Muhammad and Partners, expressed his gratitude for the renewed trust placed in his firm.
“Thank you for the opportunity given to us to audit Unila’s 2025 financial statements. This is our third assignment at Unila,” he said.
Ahmad also emphasized that, in terms of legality and experience, the public accounting firm he leads is registered with the Ministry of Finance, the Supreme Audit Agency (BPK), the Financial Services Authority (OJK), and the Indonesian Institute of Public Accountants. “God willing, we have complete licensing and experience auditing various state universities, including PTN-BH (state-owned legal entity), BLU (public-owned public service agencies), and other work units,” he added.
Regarding expectations regarding audit results, he emphasized the importance of support from all work units. “We can only issue an unqualified opinion if the supporting documentation and audit evidence are sufficient. Cooperation from the entire finance team, SPI, and work units is crucial,” he emphasized.
On the same occasion, KAP Partner Naufal Ferdyan Asrori outlined the methodology and stages of the audit to be carried out. The audit scope includes the budget realization report, balance sheet, operational report, cash flow statement, notes to the financial statements, compliance report with laws and regulations, and an evaluation of the internal control system.
“We hope that the SPI will be our PIC throughout the audit process. Strong coordination will expedite completion and improve the quality of the audit results,” said Naufal.
He also highlighted several risk areas of concern in the current year’s audit, such as cash management, UKT receivables, state-owned enterprise (BMN) utilization, procurement of goods and services, and fixed asset management. “We conducted the audit in accordance with professional standards. The opinion we issued was based solely on sufficient audit evidence,” he emphasized.
Closing the activity, the Rector officially received the handover of the assignment letter from KAP Lutfi Muhammad and Partners as external auditors for the University of Lampung Financial Report, while also marking the start of the series of audits that will take place. [Muzamil Kakar]
