EduAsiaNews, Palu – Universitas Tadulako (Untad) has once again demonstrated its commitment to maintaining financial accountability. Based on the results of an independent audit conducted by a Public Accounting Firm (KAP), Untad successfully retained an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) on its 2025 Financial Statements, continuing an achievement it has consistently maintained since obtaining Public Service Agency (BLU) status.
This accomplishment extends Untad’s positive track record of consistently receiving an Unqualified Opinion since becoming a Public Service Agency (BLU) in 2012. As a result, the university has maintained the highest audit opinion for approximately 13 consecutive years.
The Vice Rector for Finance and General Affairs of Universitas Tadulako, Prof. Dr. M. Rusydi H., M.Si., stated that the achievement serves as an indicator that the university’s financial management and reporting practices have been carried out in accordance with the principles of good governance.
“Receiving another Unqualified Opinion demonstrates that our financial performance, particularly in terms of financial reporting and management, has been assessed positively by independent auditors. Of course, there are still areas that require improvement, but overall, the university’s financial management is considered to be well managed,” he said.
According to Prof. Rusydi, the university’s success in maintaining the Unqualified Opinion is attributable to various efforts aimed at improving the quality of financial governance. One of these efforts is the continuous increase in university revenue, which has consistently shown positive growth in line with established targets.
In addition, financial management processes—from planning and budgeting to expenditure realization—have been implemented in accordance with applicable procedures and regulations.
“We spend what has been planned. The alignment between planning and implementation is one of the key factors in maintaining the quality of financial management,” he explained.
He added that this achievement is also the result of strong synergy among various units within the university, including close coordination between financial management personnel and the Internal Supervisory Unit (SPI) in supporting audit processes and strengthening the university’s internal control system.
To maintain the Unqualified Opinion in the coming years, Untad continues to implement various improvement measures, including enhancing budget planning quality, accelerating expenditure realization, and refining standard operating procedures (SOPs) and internal financial regulations.
At the same time, the university is actively promoting digital transformation in financial governance through the implementation of integrated systems.
“Going forward, integrated planning and financial management applications must operate optimally. This includes remuneration payments, which have already been directed to utilize application-based systems rather than manual processes,” said Prof. Rusydi.
Digitalization has also been implemented in revenue collection and payment systems through banking services such as virtual accounts and QRIS, aimed at improving transparency and minimizing the potential for irregularities in financial management.
In addition to strengthening governance, Untad is seeking to increase non-academic revenue through the optimization of university assets. Several opportunities currently being developed include the utilization of campus facilities and spaces, laboratories, and student dormitories.
Untad is also exploring collaboration with PT Pegadaian to support the empowerment of micro, small, and medium-sized enterprises (MSMEs) within the campus environment. The initiative is expected to create added value while opening new revenue-generating opportunities for the university.
Furthermore, Untad is currently developing a State Property (BMN) application that will support digital asset management and building maintenance.
“Through this BMN application, asset utilization, facility availability, and building maintenance requirements can be monitored more effectively. The system is currently under development and is expected to become operational in the near future,” he explained.
In closing, Prof. Rusydi encouraged all members of the academic community to continue upholding a culture of good governance and to comply with the financial mechanisms established by the university.
“An Unqualified Opinion is an audit opinion that reflects the quality of financial management and reporting. Therefore, we must continue striving to maintain and improve our financial performance so that it becomes even better over time,” he concluded.
Maintaining an Unqualified Opinion for approximately 13 consecutive years stands as clear evidence of Untad’s commitment to fostering transparent, accountable, and sustainable financial governance in support of improving the quality of higher education services.
