Regulation Of The Minister Of Education And Culture Number 19 2013

Original Language Title: Peraturan Menteri Pendidikan dan Kebudayaan Nomor 19 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5171a35b80aab7313233353431.html

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Back NEWS REPUBLIC of INDONESIA No. 369, 2013 the MINISTRY of EDUCATION and CULTURE. Accounting System. Financial Reporting. University Of Lampung.

REGULATION of the MINISTER of EDUCATION and CULTURE of the REPUBLIC of INDONESIA number 19 2013 ABOUT ACCOUNTING SYSTEMS UNIVERSITY of LAMPUNG with the GRACE of GOD ALMIGHTY the MINISTER of EDUCATION and CULTURE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 5 paragraph (3) of the regulation of the Minister of finance Number 76/FMD. 05/2008 about the guidelines of the accounting and financial reporting for public service Bodies, need to establish the regulation of the Minister of education and culture of the accounting system of the University of Lampung;
Remember: 1. Act No. 17 of 2003 about State Finances (State agencies of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
2. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
3. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400);
4. Government Regulation Number 23 in 2005 about the Agency's financial management public service (State Gazette of the Republic of Indonesia Number 48 in 2005, an additional Sheet of the Republic of Indonesia Number 4502) as amended by the Government Regulation Number 74 in 2012 about changes to the Government Regulation Number 23 in 2005 about the Agency's financial management public service (State Gazette of the Republic of Indonesia in 2012 the number 171 Additional Sheets, the Republic of Indonesia Number 5340);
5. Government Regulation number 6 in 2006 about the management of Goods belonging to the country/region (State Gazette of the Republic of Indonesia Number 20 in 2006, an additional Sheet of the Republic of Indonesia Number 4609) as amended by the Government Regulation Number 38 in 2008 about the changes to the Government Regulation number 6 in 2006 about the management of Goods belonging to the country/region (State Gazette of Republic of Indonesia in 2008 Number 78 Additional Sheets, the Republic of Indonesia Number 4855);
6. Government Regulation Number 71 in 2010 about Government accounting standards;
7. Presidential Decree Number 83/P in 2009 regarding a United Indonesia Cabinet II as it has several times the last modified by presidential decree number 5/P by 2013;
8. Regulation of the Minister of Finance No. 8 in 2006 about financial reporting and performance of government agencies;
9. Regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government;
10. Regulation of the Minister of finance Number 76/FMD. 05/2008 about the guidelines of the accounting and financial reporting for public service Bodies;
11. Regulation of the Minister of education and culture the number 77 in 2012 about accounting and financial reporting guidelines for Universities to apply financial management public service Agency;
12. The decision of the Minister of finance Number 129/KMK. 05/2009 regarding the determination of the University of Lampung As government agencies That implement the financial management of the Agency's public service;
Decide: define: REGULATION of the MINISTER of EDUCATION and CULTURE of the ACCOUNTING SYSTEM of the UNIVERSITY of LAMPUNG.

Article 1 In regulation of the Minister, that is: 1. University of Lampung, hereinafter called the UNILA, is a College in the environment of the Ministry of education and culture implemented the financial management of the Agency's public service.
2. Accounting System UNILA is a series of computerized or manual procedures ranging from data collection, logging, pengikhtisaran, reporting, financial position and financial activity conducted by the UNILA.
Chapter 2 accounting system UNILA is a reference financial management at UNILA.

Article 3 (1) accounting system UNILA consists of: a. a financial accounting system;

b. cost accounting systems; and c. the accounting system of the fixed assets.
(2) financial accounting systems as referred to in paragraph (1) letter a is principal financial reports for the purposes of accountability, management, and transparency.
(3) cost accounting systems referred to in paragraph (1) letter b is the unit cost information per unit of service, accountability for performance, or other information for managerial purposes.
(4) fixed assets Accounting System referred to in paragraph (2) Letter c is the report fixed assets for the purposes of the management of fixed assets.
(5) accounting system UNILA as mentioned on paragraph (1) are listed in the annex which is an integral part of part of the regulation of the Minister.
Article 4 this ministerial regulation will take effect from the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia.

Established in Jakarta on 4 March 2013 the MINISTRY of EDUCATION and CULTURE of the REPUBLIC of INDONESIA, MOHAMMAD NUH Enacted in Jakarta on March 5, 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN attachment: bn369-2013lamp fnFooter ();