The Importance of Understanding the Preparation of Financial Reporting, Udayana University Planning and Finance Bureau Holds Technical Guidance

Udayana University (Unud) through the Planning and Finance Bureau (BPKU) held Technical Guidance (Bimtek) for Preparing Financial Reports for Fiscal Year 2023, which took place at Bali Dynasty Resort Kuta from 23 to 25 November 2023. The participants who attended this Bimtek consisted of from Finance Section Coordinator, BMN Section Coordinator, Planning Section Coordinator, Accounting and Reporting Sub Coordinator, PNBP and Non-PNBP Sub Coordinator, BMN Accounting and Reporting Sub Coordinator, Program and Budget Implementation Evaluation Sub Coordinator, Program Planning and Budgeting Sub Coordinator, Management Sector SPI Assets, SPI Auditor, Expenditure Treasurer, Revenue Treasurer, Head Office Assistant Expenditure Treasurer, Financial Staff, BMN Staff, Planning Staff, Head of Finance of Unud Hospital, Head of General Section of Unud Hospital, Assistant Expenditure Treasurer of Unud Hospital, along with USDI staff.

Head of BPKU Drs. In opening this event, I Komang Teken conveyed the importance of preparing financial reports for the 2023 fiscal year, which has now entered November, which is the end of the 2023 Fiscal Year. For this reason, this activity was carried out by inviting competent speakers in their fields, so that later Udayana University's financial reports can contribute to opinion at the ministerial level. In the future, it is hoped that the financial reports prepared at Udayana University will follow the accounting standards that have been established through Government Regulations and Minister of Finance Regulations.

Regarding the preparation of financial reports, this of course refers to law number 17 of 2023 concerning state finances, that ministers or heads of institutions as users of budgets and goods have duties, among others, to prepare and submit financial reports to the State Ministry or Institution they lead. So in this case Udayana University as one of the accounting entities under the Ministry of Education and Culture has the obligation to carry out accounting and accountability reports for the implementation of the state revenue and expenditure budget, one of the implementations of which is to prepare financial reports in the form of (1) Budget realization reports, ( 2) report on changes in excess budget balance, (3) balance sheet, (4) operational report, (5) report on changes in equity and (6) notes to financial reports.

Apart from that, the preparation of financial reports for the 2023 fiscal year must also refer to Government Regulation Number 71 of 2010 concerning government accounting standards and rules for sound financial management in government. In terms of preparing this report, it is hoped that cooperation from all work units will support all the data required by the Financial Accounting and Reporting Sub-Section (AKLAP), so that the preparation of the report can run well and smoothly and on time as expected by the Ministry.

This Bimtek presents four resource persons who are competent in their fields, namely Joko Santosa (Finance and BMN Coordinator of the Directorate General of Diktiristek), Rika Susanti (Sub-coordinator of Accounting and Reporting of Diktiristek), Angga Kusuma (General Coordinator and Management of BMN Diktiristek), and Indra Gunawan (Sub-coordinator of BMN Diktiristek Reporting ). With the presence of this resource person, it is hoped that the financial reporting that will be prepared by Udayana University will not be reduced from the previous opinion, namely the Fair Opinion which has been obtained consecutively for four years.