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    Public Financial Management Systems—Indonesia: Key Elements from a Financial Management Perspective
    Public Financial Management Systems—Indonesia: Key Elements from a Financial Management Perspective
    Public Financial Management Systems—Indonesia: Key Elements from a Financial Management Perspective
    Ebook179 pages1 hour

    Public Financial Management Systems—Indonesia: Key Elements from a Financial Management Perspective

    By Asian Development Bank

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    About this ebook

    Foreign aid to Indonesia takes the form of loans or grants. The loans can be made either to the government or to state-owned enterprises with a guarantee from the government. This report documents Indonesia's financial management systems covering budgeting, funds flow monitoring and analysis, accounting and reporting, and auditing. It also provides insights into the quality of internal control systems, staff capacity, and information technology structure. The intent is to provide project teams and consultants with a better understanding of financial management systems during project preparation. Find out how high-quality financial management assessments support project implementation through the identification of key risks and enabling the implementation of mitigating actions and reforms.
    LanguageEnglish
    PublisherAsian Development Bank
    Release dateMay 1, 2018
    ISBN9789292611637
    Public Financial Management Systems—Indonesia: Key Elements from a Financial Management Perspective

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      Book preview

      Public Financial Management Systems—Indonesia - Asian Development Bank

      PUBLIC FINANCIAL MANAGEMENT SYSTEMS—INDONESIA

      KEY ELEMENTS FROM A FINANCIAL MANAGEMENT PERSPECTIVE

      MAY 2018

      Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO)

      © 2018 Asian Development Bank

      6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, Philippines

      Tel +63 2 632 4444; Fax +63 2 636 2444

      www.adb.org

      Some rights reserved. Published in 2018.

      ISBN 978-92-9261-162-0 (print), 978-92-9261-163-7 (electronic)

      Publication Stock No. TCS189338-2

      DOI: http://dx.doi.org/10.22617/TCS189338-2

      The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent.

      ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The mention of specific companies or products of manufacturers does not imply that they are endorsed or recommended by ADB in preference to others of a similar nature that are not mentioned.

      By making any designation of or reference to a particular territory or geographic area, or by using the term country in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area.

      This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) https://creativecommons.org/licenses/by/3.0/igo/. By using the content of this publication, you agree to be bound by the terms of this license. For attribution, translations, adaptations, and permissions, please read the provisions and terms of use at https://www.adb.org/terms-use#openaccess.

      This CC license does not apply to non-ADB copyright materials in this publication. If the material is attributed to another source, please contact the copyright owner or publisher of that source for permission to reproduce it. ADB cannot be held liable for any claims that arise as a result of your use of the material.

      Please contact pubsmarketing@adb.org if you have questions or comments with respect to content, or if you wish to obtain copyright permission for your intended use that does not fall within these terms, or for permission to use the ADB logo.

      Notes:

      In this publication, $ refers to US dollars.

      Corrigenda to ADB publications may be found at http://www.adb.org/publications/corrigenda.

      Contents

      Tables, Figures, and Boxes

      Tables

      Figures

      Boxes

      Acknowledgments

      The project team—Aman Trana, director, public financial management division, Procurement, Portfolio and Financial Management Department (PPFD), Asian Development Bank (ADB); Srinivasan Janardanam, principal financial management specialist; Anouj Mehta, principal financial management specialist; Akmal Nartayev, senior financial management specialist; Mocktar Adamou-Ndiaye, financial management specialist; Myra Ravelo, senior financial management officer, PPFD; and former staff Abbas Kizilbash and Jessana Yanuario—would like to thank the following government officials who met with Nishan Mendis (consultant) and made valuable contributions to this report:

      Directorate General of Budget Financing and Risk Management

      Ayu Sukorini, director for loans and grants

      Widjanarko Soebadhi, director for evaluation, accounting, and settlement

      Directorate General of Treasury

      Rudy Widodo, director of state cash management

      Firmansyah N. Nazaroedin, director of accounting and financial reporting

      Ari Wahyuni, director of system management invesment

      Directorate General of Budget Financing and Risk Management

      Agung Widiadi, director of budget systems

      Directorate General of Fiscal Balance

      Ahmad Yani, director of funding and regional capacity

      Audit Board of the Republic of Indonesia (BPK)

      Hendar Ristiawan, secretary general

      Financial and Development Supervisory Board (BPKP)

      Salamat Simanullang, director of audit of foreign loans and grants

      Ministry of Home Affairs

      Indro Baskoro, secretary of the Directorate General of Regional Financial Administration

      National Development Planning Agency (BAPPENAS)

      Tuti Riyati, director of planning and development funding

      Polytechnic Education Development Project

      Illah Sailah, project director

      Kokok Haksono, manager

      Coral Reef Rehabilitation and Management Program—Coral Triangle Initiative Project

      Sri Atmini, secretary of the Directorate General of Marine, Coastal, and Small Islands

      Miftahul Huda, project coordinator.

      The project team is likewise grateful for the assistance of the following ADB staff at the Indonesia Resident Mission: Linarti Reksoatmodjo, senior financial control officer; Barlev Nicodemus Hutagalung, programs officer; Fitrina Muchtar, financial control analyst; and former staff H. S. Soewartono.

      Abbreviations

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