Publication of Universitas Padjadjaran Financial Data

August 2, 2025
7:26 am

SAP-Financial Report

The SAP-Financial Report is prepared concerning Government Regulation Number 71 of 2010 concerning Government Accounting Standards and the rules of sound financial management in Government.

The SAP-Financial Report presents financial reports on funds sourced from the State Revenue and Expenditure Budget as expenditure on civil servant salaries, Professor Honorary Allowances, Lecturer Certification Allowances, Lecturer Study Task Allowances and Food Allowances for Civil Servant employees.

The SAP-Financial Report consists of:

Budget Realization Report
Balance Sheet
Operational Report
Statement of Changes in Equity
Notes to Financial Reports

Consolidated Financial Report-SAK

The Consolidated Financial Report-SAK is prepared by IFRS-based Financial Accounting Standards concerning the Decree of the Minister of Research, Technology and Higher Education Number 379/M/KPT/2018 concerning Accounting Policy for State Universities, Legal Entities within the Ministry of Research, Technology and Higher Education, and Regulations University Trustee Council Number 3 of 2020 concerning Universitas Padjadjaran Accounting Guidelines.

Consolidated Financial Statements-SAK presents the university’s financial reports, which have been consolidated with the financial reports of subsidiaries. Consolidated Financial Statements-SAK consists of:

Financial Position Report
Comprehensive Income Report
Net Asset Change Report
Cash Flow Statement
Notes to Financial Reports

Financial reports are submitted periodically to meet the financial information needs of stakeholders such as the Board of Trustees of Universitas Padjadjaran, the Ministry of Education, Culture, Research and Technology, the Ministry of Finance of the Republic of Indonesia, the Financial Audit Agency of the Republic of Indonesia, and various other parties.