MEDAN – PR USU: Universitas Sumatra Utara (USU) received an Unqualified Opinion (WTP) for financial management in 2021 with Rp 3.1 billion in income surplus. The assessment obtained from the Public Accounting Firm Kanaka Puradireja Suhartono improved financial management in 2020, which experienced a budget deficit, which was suspected to be the impact of the Covid-19 pandemic. This was conveyed by the Chairman of the Audit Committee of the Board of Trustees of the Universitas Sumatra Utara (USU), Drs Ardian Arifin, MM, CFE, QIA, Ak, CA, to USU Public Relations when contacted by telephone, Friday (11/2/2022). Drs Ardian explained that on January 22, 2022, the Kanaka Public Accounting Firm had started to conduct an interim audit.

"USU's financial report refers to ISAK 35, which is the presentation of financial statements of non-profit-oriented entities. There are 4 consolidated financial statements, the first is a statement of financial position/balance sheet. A comprehensive income report, the third is a report on changes in net assets, and the last is a cash flow statement," he explained.

He further explained that the preparation of the 2021 USU consolidated report submitted was in accordance with the accounting standard, namely ISAK 35. The correction and reclassification journals submitted by the Kanaka Public Accounting Firm during the audit were then accepted by USU, so KAP Kanaka gave an unqualified opinion.

"The presentation of USU's 2021 consolidated financial statements has met or is following the financial accounting standards applicable in Indonesia. In 2020, USU also actually received a WTP opinion, but what distinguishes it is the increasing number of USU's comprehensive income in 2021. This means that there is a significant improvement. So for 2021, there are efficiencies so that the burden can be smaller than the income," he added.

Regarding the ideal target of financial management, Ardian stated that USU in compiling comprehensive income reports is not like a profit-oriented business entity. If it is profit-oriented, the bigger the profit, the better. “We are a non-profit oriented entity. The most important thing is that every expense or expense can be done efficiently and effectively. Then the revenues that have been made are in accordance with what they should be. That is already a good and ideal thing," he said.

He also emphasized that last year USU had findings that are not expected to happen again next year. Where the findings obtained in 2020 will still be repeated in 2021. “The actual points are because USU does not yet have an integrated information system in the preparation of the report. In the end, the preparation of our financial reports is still done manually because it cannot be integrated with the system. However, the rector has committed to speed up the process of compiling an integrated information system. So, if it is implemented, hopefully, there will be no more repeated mistakes in the following year, "he hoped.

Meanwhile, the Secretary of the Mejelis Wali Amanat of USU (MWA) Prof dr. Guslihan Dasatjipta Sp.A (K), and Rector of USU Dr Muryanto Amin, SSos, M.Sc, separately expressed their gratitude and joy for the WTP opinion. "USU's 2021 financial reports are generally quite good. It just needs some improvements. Especially for integrated reports. Although the surplus is still smaller than other universities, this positive change should be welcomed. We hope that from the MWA regarding this WTP, there are several recommendations submitted by the Public Accounting Firm, which are expected to no longer appear in the 2022 report, "said Prof. Guslihan.

According to Prof. Guslihan, these results show that financial management in 2021 is better than in 2020. "We ask that financial reports, assets, and others, in 2022 USU has entered the integration system, so that it can be seen by anyone and anywhere. The Rector has promised that," he said.

Rector of USU Muryanto Amin stated that the results of the routine checks carried out by the Public Accounting Firm were very grateful, where the efficiency carried out by USU during the pandemic, finally paid off. "We are grateful because we got WTP. However, improvements must be made more aggressively to get even better results. USU as PTNBH, financial management, and asset ownership will be a priority program that needs to be improved again. We will make changes to the system in accordance with financial accounting standards. To be more effective, more adequate and accurate according to financial accounting standards," he concluded.

Meanwhile, Harsya Aditya, as the accountant from KAP Kanaka stated that the benchmark for conducting the examination is the level of fairness. This level of fairness is reflected where the accountant already has a specific value benchmark.

"The financial statements are the responsibility of management. Meanwhile, the KAP is responsle to examine. The results of the examination will become an opinion. This opinion states whether a financial statement is fair or not, with certain benchmarks. The benchmark itself will state that if a financial statement has been examined, and it turns out that there are no misstatements that we think are immaterial, then it can be stated that the financial statements are fair. If it is related to USU's financial statements, after an examination during the 2021 period, it can be confirmed that the 2021 financial statements are free from material misstatements, so that they deserve the title Unqualified, "he said.

According to Harsya, last year, from the results of the USU examination, there was a deficit, but the performance in 2021 has been better. "In 2020, the impact of the pandemic can still be felt. 2021 his performance has improved, his income has also increased.” He considered that what USU needed to fix in general was the weakness that was actually due to the fact that the University of North Sumatra was structurally sufficient in number, so that it was necessary to strengthen cooperation between work units and the coordination had to be further improved. Also its IT development. (RJ)

Author: Renny Julia Harahap - Humas

Interviewee: - - -

Photographer: Humas - Humas