Strengthening Assistance Identification: Project Transformation Towards Institutional Capacity Enhancement

Kegiatan Identifikasi Bantuan Perkuatan dari Kementerian Koperasi dan UKM yang awalnya dimaksudkan hanya melakukan survai penilaian bantuan perkuatan kepada 16.000 koperasi, telah dilaksanakan sebagai kegiatan terpadu untuk meningkatkan kapasitas SDM Kementerian dan Dinas dalam melakukan penilaian NRB atas bantuan perkutan. 

Evolusi dan Perluasan Proyek

Kegiatan disesuaikan oleh ACG dengan memperluas cakupannya (tanpa anggaran tambahan) menjadi:

1. Penyusunan panduan penilaian asset dana bergulir

2. Sosialisasi panduan penilaian aset investasi non-permanen dana bergulir  untuk 600 orang Kepala Dinas dan Kabid Koperasi, serta 1.900-an orang staf Dinas Koperasi dan Surveyor untuk melakukan penilaian dana bergulir di 16.000 unit koperasi/LKM dalam kurun waktu 3 bulan

Dampak dan Hasil

Hasil yang signifikan dari proyek ini adalah:

1. Peningkatan opini audit dari Badan Pemeriksa Keuangan (BPK) terhadap laporan keuangan Kementerian Koperasi dan UKM, dari status “disclaimer” menjadi “wajar tanpa pengecualian”

2. Peningkatan kapasitas SDM Kementerian dan Dinas dalam melakukan penilaian Nilai Realisasi Bersih (NRB) atas bantuan perkuatan

3. Perbaikan substansial dalam kualitas pelaporan keuangan

Initially, the Ministry of Cooperatives and SMEs planned a simple survey for 16,000 cooperatives to assess the strengthening assistance. ACG expanded the scope into a comprehensive initiative to enhance institutional capacity and financial reporting quality (without additional cost).

Project Evolution and Expansion

The project, originally aimed at surveying 16,000 cooperatives, was expanded without additional budget to include:

1. Development of guidelines for assessing revolving fund assets

2. Dissemination of guidelines for assessing non-permanent investment assets of revolving funds

3. Intensive training for key personnel

Training and Capacity Development

The extensive training program involved:

1. 600 Heads of Local Offices and Cooperative Division Heads

2. Approximately 1,900 Cooperative Office staff and Surveyors

Participants were trained to assess revolving funds in 16,000 cooperative units and Microfinance Institutions (MFIs) within three months.

Impact and Outcomes

Significant outcomes of this project include:

1. Enhanced capacity of Ministry and Local Office human resources in conducting Net Realizable Value (NRV) assessments of strengthening assistance

2. Substantial improvement in financial reporting quality

3. Upgrade in audit opinion from the Supreme Audit Agency (BPK) on the Ministry’s financial reports, from “disclaimer” to “unqualified opinion”