IPKD Results Validated by Academics and Media  

BSKDN Kemendagri has completed the Regional Financial Management Index (IPKD) validation process for the 2024 fiscal year. Photo: BSKDN Kemendagri

IPKD Results Validated by Academics and Media  

Fajar Nugraha • 22 June 2026 18:38

Jakarta: The Ministry of Home Affairs' Domestic Policy Strategy Agency (BSKDN Kemendagri) has completed the Regional Financial Management Index (IPKD) validation process for the 2024 fiscal year (2025 measurement year), covering 64 regional governments across Indonesia.

The process involved 10 independent validators, consisting of five academics from leading universities and five senior journalists from national media outlets, tasked with assessing the objectivity and credibility of the index results.
 
The IPKD assessment begins with data and document submission by local governments, followed by a verification process against supporting evidence. Regions are provided the opportunity to make corrections during an objection period, before the data is finalized.
 
Provincial government data is calculated by BSKDN, whilst regency and city data are processed by governors. The IPKD application system is employed for the calculation, automatically generating index scores.
 
The national measurement results are grouped into five categories based on regional fiscal capacity: very high, high, moderate, low, and very low. Final ratings are classified as “good” (for scores equal to or more than 80), “decent” (for scores ranging from 51 to 79), or “poor” (for scores below 51).
 
Local governments are grouped into six regional clusters: Sumatra, Java-Bali, Kalimantan, Sulawesi, Nusa Tenggara-Maluku-North Maluku, and Papua. Regions with a “good” rating and/or the highest scores in each cluster are then selected for further validation by external parties.
 
The validation process aims to test and strengthen the IPKD results, whilst providing a more comprehensive understanding of the facts, key issues, and actual conditions of regional financial management. The process also assesses the commitment of regional heads to improving governance, as reflected by their spending quality, transparency, accountability, and fiscal capacity.
 
The validation forum was held at the BSKDN office and attended by all 64 selected regional governments – 14 provinces, 33 regencies, and 17 cities – representing six regions in Indonesia. The agenda included alignment among validators, an opening ceremony, technical briefings, substantive validation, and final consolidation of results.
 
Each session began with a presentation of the regional heads’ commitments, followed by the verification of data and documents, and confirmation discussions between validators and regional heads or their representative officials.
 
“The three-day validation process, involving 64 regional governments, required careful coordination, both technically and substantively. We commend all local governments for demonstrating full readiness – as reflected in the 100 percent attendance rate – in support of the IPKD quality assurance process,” said Noudy R.P. Tandean, Secretary of BSKDN.
 
Of the 64 regions, 37 were represented directly by governors or deputy governors, including Yogyakarta Governor Sri Sultan Hamengku Buwono X, West Kalimantan Governor Ria Norsan, East Kalimantan Governor Rudy Mas'ud, Central Sulawesi Governor Anwar Hafid, West Nusa Tenggara Governor Lalu Muhammad Iqbal, Semarang Mayor Agustina Wilujeng Pramestuti, Balikpapan Mayor Rahmad Mas'ud, Makassar Mayor Munafri Arifuddin. The remaining 27 regions were represented by regional secretaries, assistants, heads of regional apparatus, and heads of divisions.
 

10 Independent Validators from Academics and the Media 

The academic validators involved were Prof. Irwan Taufiq Ritonga (Gadjah Mada University), Sutaryo, Ph.D. (Sebelas Maret University), Dr. Muntu Abdullah (Halu Oleo University), Dr. Hamdani (Andalas University), and Dr. Saring Suhendro (University of Lampung).
 
The media validators included Alexander Wibisono and Bimo Cahyo Saputro (Kompas TV), Aries Fadhillah (Metro TV), Irwan Nugroho (Detikcom), and Budi Setyarso (Tempo Inti Media).
 
Each validator assessed a cluster of 12 to 13 regional governments.
 

Validation Results

Of the 64 regions evaluated, a majority received a “good” rating. The highest score was recorded by Balangan Regency, South Kalimantan (93.898), followed by Semarang City (93.743).
 
Regional distribution showed that the Kalimantan and Java-Bali clusters recorded high and relatively even scores, whilst several regions in the Nusa Tenggara-Maluku-North Maluku and Papua clusters scored “decent”, leaving room for improvement.
 
The results confirmed that the IPKD measurement aligns with the actual regional financial management conditions, serving as a reliable basis for evaluation and governance improvement. The validation further ensured that the index reflected not only administrative compliance, but also real conditions on the ground.
 
“The validation results, involving academics and members of the media, demonstrates that the IPKD measurement is not merely an administrative figure, but a reflection of regional financial management conditions. The involvement of independent external parties strengthens the objectivity, credibility, and accountability of the IPKD as a national evaluation instrument,” remarked Head of BSKDN, Yusharto Huntoyungo, in a statement quoted on Sunday, June 21, 2026.
 
All five academic validators consistently concluded that the results were acceptable and reliable. However, they identified several areas for improvement, including consistency of regional heads’ commitment, local revenue independence (PAD), fiscal flexibility and solvency, document transparency, fulfillment of Minimum Service Standards (SPM), and alignment between planning and budgeting documents.
 
Likewise, the five media validators found the results to be consistent with the conditions presented in the validation forum, but highlighted the need for improvements in asset management, data quality, follow-up consistency, infrastructure and education spending allocation, short-term liquidity, and the real benefits of the budget for the community. They also emphasized that the measurements should not be based solely on administrative compliance, but also on fiscal resilience and the direct impact of the budget on public services.
 
Head of the Center for Development Policy Strategy, Regional Finance, and Villages, Rochayati Basra, expressed that “The attendance of 38 regional heads in the validation process demonstrates regional financial management is now a top priority in regional policymaking.”
 
The results and supporting validation documents, including the methodology guidelines, official reports, validation forms, and session minutes have been made publicly available through the official link in the activity report, as part of the Ministry of Home Affairs' commitment to data transparency and public accountability.
 
(Jonathan Sianto)

(Fajar Nugraha)