16 July 2019
Threesna Sharfina
MEDAN – USU Public Relations: Universitas Sumatera Utara (USU) hosted the Audit Committee Communication Forum of 11 State Legal Entity Universities (PTN-BH), held at Hotel Grandhika, Jalan Dr. T. Mansur, Medan, on Thursday (July 11). The event was opened by USU Rector’s representative, Vice Rector III Drs. Mahyuddin K.M. Nasution, M.IT., Ph.D. Welcome remarks were also delivered by the Chair of USU’s Board of Trustees (MWA), Drs. Panusunan Pasaribu, M.M., and the Chair of the PTN-BH Audit Committee Forum, Prof. Drs. Tarmizi Achmad, M.B.A., Ph.D., C.P.A., C.F.E., C.A.
The forum featured expert speakers including:
Attendees included audit committee representatives from 11 top Indonesian state legal entity universities: IPB, ITB, UGM, UI, UNAIR, UPI, USU, UNPAD, UNDIP, UNHAS, and ITS.
The PTN-BH Audit Committee Forum (Forkom KA PTN-BH) was officially established on August 26, 2018, at Diponegoro University (UNDIP), followed by a second meeting at Airlangga University (UNAIR) on April 16, 2019. The third meeting in Medan focused on asset management and governance issues.
Forum Chair Prof. Tarmizi Achmad emphasized the need to revise existing regulations, particularly Government Regulation No. 26 of 2015, a derivative of Law No. 12 of 2012. He criticized the current interpretation of institutional autonomy, stating that universities are still restricted in asset management despite being designated autonomous public legal entities. “If PTN-BHs are truly autonomous, they should be allowed to manage their own assets without needing approval from central government institutions,” he said.
He also addressed the issue of taxation, noting that PTN-BHs are classified as Taxable Entrepreneurs (PKP) and subject to progressive taxes like private companies, despite their state-funded, public-service mission in education. “This needs discussion and harmonization among institutions,” he added.
The forum also serves as a platform for knowledge transfer and discussion among members to resolve differing audit interpretations and standardize practices across PTN-BHs.
Meanwhile, USU MWA Chair Drs. Panusunan Pasaribu, M.M., stressed the importance of this third forum, especially regarding university asset management. He emphasized that any university development plans—such as constructing hotels or commercial centers—must be coordinated with the Ministry of Research, Technology and Higher Education and the Ministry of Finance to avoid legal pitfalls.
“This is the value of having audit committee forums—to openly discuss such critical topics,” he concluded, while expressing appreciation to all speakers and participants. (Public Relations)
