UNU Jogja Successfully Maintains Unqualified Opinion for Four Consecutive Years

Yogyakarta, Indonesia - Universitas Nahdlatul Ulama Yogyakarta (UNU Jogja) has once again received an Unqualified Opinion, commonly known as Wajar Tanpa Pengecualian (WTP), from an External Public Accounting Firm (Kantor Akuntan Publik/KAP) on its 2025 Financial Statements. This marks the fourth consecutive WTP opinion maintained by UNU Jogja since 2022, with audits conducted by different External Public Accounting Firms.

Vice Rector for Institutional Transformation and Digitalization, Ageng Sajiwo, expressed his appreciation for the achievement. He said the WTP opinion was the result of collaboration and synergy among all members of the academic community, particularly the Finance Directorate team.

“This is the result of collaboration and synergy among all elements within UNU Jogja, particularly the finance team,” Ageng said on Wednesday, September 9.

Similarly, Director of Finance, Zulfatun Ruscitasari, said the achievement was inseparable from a shared commitment to establishing transparent and accountable university governance.

“Achieving the fourth consecutive WTP opinion is a shared accomplishment. It reflects UNU Jogja’s ongoing commitment to implementing professional, transparent, accountable, and highly integrated institutional financial governance,” she said.

Nevertheless, she noted that the KAP had identified several notes and recommendations that need to be followed up promptly.

“We will immediately follow up on the notes provided to us. We have prepared an appropriate work plan,” she said.

UNU Jogja’s Senior Finance Manager, Michel Hartawan Syafriatna, explained that the audit process had been carried out since July 2026. This year, UNU Jogja requested an audit from an External Public Accounting Firm, KAP Kristianto, Tarigan & Margana. Over the course of one month, the audit team conducted an audit of UNU Jogja’s Financial Statements and made visits to the campus.

“The audit team routinely visited the campus once every one to two weeks to conduct cash and asset opname procedures,” he explained.

On August 17, 2026, the audit team from KAP Kristianto, Tarigan & Margana submitted the audit results to UNU Jogja, which were received directly by Director of Finance, Zulfatun Ruscitasari. In addition to presenting the audit opinion, the auditors also submitted a Management Letter concerning the audit of the Financial Statements.

According to Michel, the audit results showed that the presentation of the university’s financial position, financial performance, and cash flows was fairly presented in accordance with the applicable Financial Accounting Standards (SAK) in Indonesia.*

Reporter: Latifah