As part of accountability of financial governance, at the end of fiscal year, the fiscal year is closed. Starting from the 2021/2022 fiscal year, the fiscal year period follows the provisions of the Higher Education Council of PP Muhammadiyah, namely from September 1 until August 31 of the following year. Adapting to the new fiscal year period, the closing of Fiscal Year 2024/2025 will be carried out on August 31, 2025. At the time of closing, all disbursed budgets must be reported.
In order for the operational activities of the faculties/study programs/units to continue during the closing of the fiscal year, the mechanism for disbursing the budget and financial reports (LPJ) before closing the book is regulated as follows:
- The budget disbursement in August 2025 is only carried out 2 times, i.e. on 7 and 16 August 2025. Please adjust the time for submitting the non-RPUPPS-RPPS-RPUPA budget for August 2023, no later than August 15, 2025,
- The operational budget for the faculty/study program/unit for September 2025 will be disbursed directly on September 1, 2025. Specifically for September 2025, the budget disbursement will be carried out 4 times, i.e. September 1, 7, 17, and 27 2023 (or adjusted if they coincide with a holiday),
- . For LPJs with remaining returns (either in cash or to a saving deposit slip), the final submission of LPJ files is Thursday, August 28, 2025 at 14.00 WIB.
- For LPJs that have no remaining returns, the final submission of LPJ files is Saturday, August 30, 2025 at 14.00 WIB,
- For RPUPPS-RPPS-RPUPA 2024/2025 activities that are not implemented, if the budget for the activities has been disbursed, the budget must be returned when submitting the LPJ at the end of the fiscal year,
- For RPUPPS-RPPS-RPUPA 2024/2025 activities that have been implemented but not yet completed, the LPJ must still be submitted by returning the remaining funds (point c). To complete the activities, the remaining funds can be requested by submitting a special application letter to the Vice Rector II, accompanied by the proof of receipt of the LPJ, no later than September 30, 2025.
- Reimbursement can only be requested for RPUPPS-RPPS-RPUPA activities that have been implemented and completed no later than August 31, 2025, and the reimbursement application letter must be submitted no later than September 30, 2025.
- the completion of the financial LPJ for the 2024/2025 Fiscal Year is a condition for disbursing the RPUPPS-RPPS-RPUPA budget for the 2025/2026 Fiscal Year.
To anticipate the load of financial reports (LPJ) at the end of fiscal year closing, the Unit Leaders can access details of the financial report progress at https://simkeu-unit.ums.ac.id/ by logging in using CAS on the menu of “Rekapitulasi LPJ dalam Grafik”.