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STATE NEWS
REPUBLIC OF INDONESIA
| No. 369, 2013 | MINISTRY OF EDUCATION AND CULTURE. Accounting. Financial Reporting. Lampung University. |
EDUCATION AND CULTURE MINISTER ' S RULES
REPUBLIC OF INDONESIA
No. 19 YEAR 2013
ABOUT
LAMPUNG UNIVERSITY ACCOUNTING SYSTEM
BY THE GRACE OF THE ALMIGHTY GOD
MINISTER FOR EDUCATION AND CULTURE OF THE REPUBLIC OF INDONESIA,
Weighing: that to carry out the provisions of Article 5 paragraph (3) of the Regulation of the Finance Minister Number 76 /PMK.05/ 2008 on the Accounting and Financial Reporting of the General Services Agency, needs to establish the Education Minister Regulation and Culture of the Lampung University Accounting System;
Given: 1. Law Number 17 Year 2003 on State Finance (State Institute of the Republic of Indonesia 2003 Number 47, Additional Sheet of State of the Republic of Indonesia Number 4286);
2. Act No. 1 of 2004 on the State Treasury (State Sheet of Indonesia Year 2004 Number 5, Additional Gazette Republic of Indonesia Number 4355);
3. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Finance (Sheet State Of The Republic Of Indonesia In 2004 Number 66, Additional Sheet Republic Of Indonesia Number 4400);
4. Government Regulation No. 23 Year 2005 on the Financial Management of the Public Service Agency (State Gazette 2005 Number 48, Additional Gazette Republic of Indonesia Number 4502) as amended by Regulation Government Number 74 Year 2012 on Changes to Government Regulation No. 23 Year 2005 on Financial Management of the Public Service Agency (State Gazette 2012 2012 Number 171, Additional Gazette of the Republic of Indonesia Number of Indonesia 5340);
5. Government Regulation No. 6 Year 2006 on Management Of Goods Belonging To State/Area (Sheet State Of The Republic Of Indonesia 2006 Number 20, Additional Gazette Republic Indonesia Number 4609) as amended by Regulation Government Number 38 Year 2008 on Changes to Government Regulation No. 6 Year 2006 on Management Of Goods Belonging To State/Area (sheet Of State Of The Republic Of Indonesia 2008 Number 78, Additional Sheet Of State Republic Indonesia Number 4855);
6. Government Regulation Number 71 of 2010 on Government Accounting Standards;
7. Presidential Decree No. 84 /P Year 2009 regarding the United Indonesia Cabinet II as it has been several times amended last with Presidential Decree Number 5/P of 2013;
8. Finance Minister Regulation Number 8 Year 2006 on Financial Reporting and Government Instancy Performance;
9. Finance Minister Regulation Number 171 /PMK.05/ 2007 on the Accounting and Financial Reporting System of the Central Government;
Ten. Finance Minister Regulation No. 76 /PMK.05/ 2008 on Accounting and Financial Reporting of the Public Service Agency Financial Services;
11. Ministry of Education and Culture Regulation No. 77 of 2012 on the Accounting and Financial Reporting of the Overseas Colleges Financial Services, which Applies The Financial Management Of The General Services Agency;
Twelve. The Decision of Finance Minister Number 129 /KMK.05/ 2009 on Lampung University Designation As A Government Agency That Applies The Financial Management Of The General Services Agency;
DECIDED:
Establishes: Ministry of Education and Culture Ministers ' regulations on the Glampung University accounting system.
Article 1
In Regulation of this Minister, referred to by:
1. Lampung University, which is next called UNILA, is a college in the Ministry of Education and Culture environment that applies the financial management of public services bodies.
2. UNILA accounting system is a series of manual and computerized procedures ranging from data collection, logging, exposition, reporting of financial position, and financial activity carried out by UNILA.
Article 2
UNILA accounting system is a reference to the financial management at UNILA.
Article 3
(1) UNILA accounting system consists of:
a. financial accounting system;
B. expense accounting system; and
c. fixed asset accounting system.
(2) The financial accounting system as referred to in paragraph (1) letter a is the underlying financial report for the purposes of accountability, management, and transparency.
(3) The charge accounting system as referred to in paragraph (1) letter b is the unit charge information per service unit, performance liability, or any other information for managerial purposes.
(4) A fixed asset accounting system as referred to in paragraph (1) letter c is a fixed asset report for the purpose of fixed asset management.
(5) The UNILA accounting system as referred to in paragraph (1) is listed in the Attachment that is an inseparable part of the Regulation of this Minister.
Section 4
The minister ' s rules are in effect since the date is promulgated.
For each person to know it, order the invitation of the Order of the Minister with its placement in the News of the Republic of Indonesia.
Specified in Jakarta
on March 4, 2013
MINISTER OF EDUCATION AND CULTURE
REPUBLIC OF INDONESIA,
MOHAMMAD NOAH
It is promulred in Jakarta
on 5 March 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
attachment:
bn369-2013lamp
