In carrying out its supervisory duties, MWA is assisted by a committee called the Audit Committee (KA). The task and function of KA in a PTNBH is to ensure that PTNBH management monitoring activities are accountable and independent, especially in non-academic fields. In assisting MWA, KA has duties including supervising the process and results of internal audits by SPI and external auditors on the implementation of Unhas, and reviewing the implementation of the risk management function. Apart from that, KA also helps MWA to ensure the effectiveness of the internal control system and the effectiveness of implementing the duties of external auditors and SPI functions as well as monitoring the follow-up process for external audit results reports. Based on its function, KA has a very important role in achieving national development targets to produce superior human resources mediated by universities.

The developments that have occurred in the last 10 years since the transition from PTN to PTNBH have required higher education institutions to be more creative in advancing institutions, especially in non-academic aspects. The dynamics of the development of PTNBH with the autonomy it carries, has resulted in the KA’s function also developing in carrying out its duties. The PTNBH MWA Audit Committee Communication Forum (FKKA) is a forum formed to facilitate communication between KA members from PTNBH in Indonesia. The policy of changing the status of PTN to PTNBH was implemented in stages until currently there are 21 PTNBH with the last two universities to change status being UNY and UT. With the conversion of several universities to PTNBH, friendship and coordination activities between PTNBH have become urgent as a forum for the newly formed PTNBH to discuss with other senior PTNBH. This also applies to the Audit Committee which is part of the MWA organ. Since its formation, this forum has actively carried out regular friendship activities and work meetings at least twice a year. In early 2023, the KA Forum agreed that the PTNBH FKKA meeting would be held and coordinated by Andalas University with the theme of developing PT that is accountable, of global quality and affordable for the Indonesian people.

The PTNBH MWA Audit Committee Communication Forum meeting was held for 4 (four) days starting from Tuesday to Friday, 18-19 October 2023 at the Bung Hatta Convention Hall, Novotel Bukittinggi Hotel, West Sumatra. This activity is the second meeting in 2023 and is coordinated by Andalas University.

  During the PTNBH MWA Audit Committee Communication Forum activities, the Unhas MWA Team consisted of the leadership and members of the Audit Committee, Chair of Commissions I and II, as well as the head of the Unhas MWA secretariat. Apart from that, groups from other MWA trains were also present. Of the 21 existing PTNBHs, only 17 PTNBHs participated in this activity with a total of 65 participants.

1. Prof. Dr. Kartini, S.E., M.Sc., Ak., CA. (Chairman)
2. Prof. Dr. Drg. Andi Zulkifli, M. Kes. (Chairman of Commission I)
3. Prof. Dr. Drg. Hasanuddin, MS., Sp. Perio.(K). (Chairman of Commission II)
4. Prof. Dr. Ir. Abdul Rachman Djamaluddin, MT. (AC Member)

5.Dr. Amiruddin, SE., Ak., M.Sc. CA., CPA. (AC Member)

6. Rahmawati HS., SE.Ak., M.Sc. (AC Member)
7. Dr, Ir, Ifayanti Ridwan Saleh, SP. M.P. (Head of Secretariat)

The FKKA MWA PTNBH meeting activities were carried out with the support of MWA Unand and the Bukittinggi City Government. The core activities will take place over two days, namely on 18-19 October 2023. This FKKA meeting is a routine agenda for the Forum which is held twice a year. The PTNBH MWA KA Forum was formed to establish communication between fellow KA members at PTNBH regarding the implementation of PTNBH supervision, increasing the capacity of KA members and discussing KA duties. The theme for this meeting was to create universities that are accountable, have global quality and are affordable for the community. The meeting was divided into three sessions: keynote speaker speech, discussion session, and the regulator’s presentation about PTNBH.

The forum activities began with an opening ceremony consisting of remarks from the Chair of the organizing committee, Chair of the PTNBH MWA KA Forum, Mr. Dr. Agus Joko Pramono, and Chairman of the MWA of Andalas University, Ir. Sakti Wahyu Trenggono, M.M., as host of the forum activities. At the end of the opening ceremony, a speech was given by the Mayor of Bukittinggi, West Sumatra, represented by the Deputy Mayor of Bukittinggi, H. Marfendi Datuak Basa Balimo, as well as opening the forum activities.

The next activity was the keynote speaker’s speech, Mr. Head of BPKP, represented by the Deputy State Accountant of BPKP. In his speech, – Dr. Sally Salamah, Ak., M.Prof.Acc., QIA., CHRP explained the government’s latest policy regarding national development risk management or abbreviated as MRPN along with its policy points. This regulation mandates the formation of MRPN committees in term work units Suk in Higher Education, integration of the national development planning system with the state financial management system, increasing competency through MRPN training and certification, integration of planning and implementation to sustainable reporting. In the end, it is hoped that this MRPN policy can become the basis for developing an early warning system for the president to mitigate national development risks.

Another agenda for the KA forum meeting was discussion of various materials followed by discussions between PTNBH KA members. The discussion was divided into 4 (four) sessions with topics related to PT accountability, recognition of Indonesian PTs in the WCU arena, and the affordability of PTs for all levels of society based on welfare groups. On the second day, the topic discussed was related to PTNBH’s institutional policies. On this occasion, Chair of the Unhas MWA Audit Committee, Prof. Dr. Kartini, S.E., M.Sc., Ak., CA. Participate in the discussion as Moderator. Speakers in the discussion session were representatives of the government as policy makers, stakeholders as users, and had experience in managing world-class PT. It was agreed that the 2024 Forum KA meeting would be held and coordinated by Brawijaya University, Malang.