ure.
Nineteen. Reconciliation is the process of matching the financial transaction data processed with several different systems/subsystems based on the same source document.
Twenty. The Fund's rolling procurement of Highway Land, which is called the Rolling Ground Procurement Fund, is a bailout fund to streamline the land procurement process for the construction of expressways derived from the APBN.
21. Value-added income is the interest income earned over the use of rolling funds for the procurement of highway development land by the Toll Road Venture Agency.
22. Provision revenue is the revenue received from the Toll Road Effort in the event of a deal/commitment between the Toll Road Effort with BLU-BP SET BPJT on the use of rolling funds for the procurement of highway construction land.
23. Administration revenue is the revenue received from the Toll Road Effort as a replacement for the cost of the BLU-BP SET BPJT in setting up a rolling fund usage agreement.
24. The Fines revenue for the Value Plus Revenue is the revenue received from the Toll Road Effort as a result of delay in added value payments to BLU-BP SET BPJT.
25. The fines of the Median Loan Payments are the revenue received from the Toll Road Effort as a result of the delay in loan principal payments to BLU-BP SET BPJT.
26. The Minister is the Minister who organizes government affairs in the field of Public Works.
Article 2
(1) Financial Accounting and Reporting Guidelines are intended to be a reference in the holding of financial accounting and the drafting of BLU-BP financial report SET BPJT.
(2) Financial Accounting and Financial Reporting Guidelines aim to realize orderly, accountable, and transparent financial reporting that corresponds to the general applicable accounting standards in Indonesia.
Article 3
The scope of the Minister ' s Regulations includes:
a. BP's BLU-BP Accounting System SET BPJT; and
B. Financial Report Drafting.
BAB II
BLU-BP ACCOUNTING SYSTEM SET BPJT
Section 4
(1) BLU-BP accounting system SET BPJT as referred to in Section 3 of the letter a is generally a financial accounting system that includes:
a. income accounting;
B. cost accounting;
c. asset accounting;
D. accounting obligations; and
e. equity accounting.
(2) BLU-BP SET BPJT in the holding of accounting and financial reporting systems using the Standard Account (BAS).
(3) regular and/or recurring transaksi/event (transaction/event) seekers, the BLU-BP SET BPJT uses a standard journal.
Section 5
(1) Revenue as referred to in Section 4 of the letter a classified as:
a. enterprise revenue of service services;
B. grant;
c. Other business income;
D. non-fluent asset sales gains; and
e. The revenue from the extraordinary events.
(2) The charge as referred to in Section 4 of the letter b is classified to:
a. service charge;
B. public and administrative expenses;
c. Other fees;
D. non-profit asset sales loss; and
e. The cost of an extraordinary event.
(3) Assets as referred to in Section 4 of the letter c are classified into two, i.e. seamless assets and non-fluent assets.
(4) The obligation as referred to in Article 4 of the d-letter is classified into two, i.e. short term obligations and long-term obligations.
(5) The equities as referred to in Article 4 of the letter e are classified into unbound equity, temporary bound equity, and permanent bound equity.
BAB III
THE DRAFTING OF THE FINANCIAL REPORT
Section 6
Drafting Financial Statements as referred to in Section 3 of the letter b include:
a. Budget/Activitas; Realization Report;
b. Financial position report/neraca;
c. Cash flow reports; and
d. Note to the financial report.
Section 7
BLU-BP SET BPJT compiling a financial report consisting of:
a. Financial Accounting Standards-based Financial Accounting Report; and
b. Financial reports based on Government Accounting Standards.
BAB V
FINANCIAL REPORTING
Section 8
BLU-BP's accounting period SET BPJT covers the period 1 (one) year, starting from the 1st (one) January to the 31st (thirty-one) of December each year.
Section 9
The delivery of the Financial Report as referred to in Section 7 is exercised with the provision as follows:
a. slowest quarterly report dates 15 (fifteen) after the end of the quarter;
B. the slowest 20 (ten) report after the semester ends; and
c. The slowest annual report of date 20 (twenty) after the year ends.
d. In order to consolidate the BLU Financial Report with the Finance Report of the ministry of state/institute, the BLU delivers the Financial Report pursuant to SAP every semester and year.
e. Financial reports consist of LRA, balance sheets, and notes on Financial Reports in accordance with SAP in lamped with the Financial Report that corresponds to SAK.
Article 10
In the event of the Financial Report delivery date as referred to in Article 9 falls on the holiday, the slowest delivery of the Financial Report is conducted on the next working day.
Section 11
Accounting and Financial Reporting Guidelines in detail are listed in the Attachment that is an inseparable part of this Minister ' s Regulation.
BAB VI
CLOSING PROVISIONS
Section 12
The rules of this Minister begin to take effect on the date of promulglement.
So that everyone knows it, order the invitation of the Regulation of the Minister with its placement in the News of the Republic of Indonesia.
Specified in Jakarta
on April 22, 2013
PUBLIC WORKS MINISTER
REPUBLIC OF INDONESIA,
DJOKO KIRMANTO
It is promulred in Jakarta
on 25 April 2013
MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
Attachment:
bn636-2013
in one period.
-16. The Cash Flow Report is a report that presents incoming and cash flow information during a specific period classified based on operating activities, investment activities, and financing activities.
17. The balance sheet is a report that presents the financial position information of the BLU-BP SET BPJT that is an asset, debt and equity on a specific date.
18. Note of the Financial Report is a report that presents information about an explanation or detailed list or analysis of the value of a post presented in the Budget Realization Report/Activity Report, Neraca, and the Kas Flow Report in order Adequate disclos
