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Back NEWS REPUBLIC of INDONESIA No. 677, 2013 the MINISTRY OF LAW and human rights. Accounting. Reporting. The policy.
REGULATION of the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA number 18 in 2012 ABOUT the ACCOUNTING POLICY of the MINISTRY OF JUSTICE and HUMAN RIGHTS by the GRACE of GOD ALMIGHTY the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, Considering: a. that to carry out the provisions of Act No. 17 of 2003 about the finances of the State, Minister/Chairman of the institution as a user/users budget items of the Ministry have compiled financial statements;
b. that to guarantee uniformity in the preparation of the financial statements referred to in letter a, needs to be compiled as the raw accounting policy guidelines in the presentation of the financial statements;
c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of law and human rights about the Accounting policy of the Ministry of Justice and human rights;
Remember: 1. Act No. 17 of 2003 about State Finances (State Gazette 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 No. 8 of 2006 about financial reporting and performance of government agencies (State Gazette of the Republic of Indonesia number 25 in 2006, an additional Sheet of the Republic of Indonesia Number 4614);
5. Government Regulation Number 39 in 2007 about money management country/region (State Gazette of the Republic of Indonesia Number 83 in 2007, an additional Sheet of the Republic of Indonesia Number 4738);
6. Government Regulation Number 38 in 2008 about the changes the Government Regulation number 6 in 2006 about the management of Goods belonging to the country/region (State Gazette of the Republic of Indonesia Number 78 in 2008, an additional Sheet of the Republic of Indonesia Number 4855);
7. Government Regulation Number 71 in 2010 about Governmental accounting standards (State Gazette of the Republic of Indonesia Number 123 in 2010, an additional Sheet of the Republic of Indonesia Number 5165);
8. Presidential Decree Number 42 in 2002 about the guidelines of the implementation of Budget revenue and Expenditure of the State (State Gazette of the Republic of Indonesia Number 73 in 2002, an additional Sheet of the Republic of Indonesia Number 4214), as it has several times changed the last presidential regulation of the Republic of Indonesia Number 53 in 2010 About the second amendment Over the decision of the President of the Republic of Indonesia Number 42 in 2002 About the guidelines of the implementation of the budget of the State Expenditures and Revenues;
9. Regulation of the Minister of Finance of the Republic of Indonesia Number 91/FMD. 05/2007 2007 Accounts Chart of standard;
10. Regulation of the Minister of law and human rights Republic of Indonesia Number MHH-05. PL. 22 in 2009 on the establishment of the administering State-owned Goods Unit in the Ministry of law and human rights Republic of Indonesia;
11. Regulation of the Minister of Finance of the Republic of Indonesia No. 233/FMD. 05/2011 year 2011 about the system of accounting and financial reporting of the Central Government (State News Years 2011 Number 894);
Decide: define: REGULATION of the MINISTER of LAW and HUMAN RIGHTS ABOUT the ACCOUNTING POLICY of the MINISTRY OF JUSTICE and human rights.
Article 1 In this ministerial regulation is: 1. Accounting is the process of identification, measurement, classification, registration pengikhtisaran transactions and financial incident, the presentation of reports, as well as penginterpretasian upon the result;
2. Computer Data Archives, hereinafter abbreviated ADK, is the archive data in the form of Flash or other digital storage media containing transaction data, data of great books, data items and/or other data;
3. State-owned Goods, hereinafter abbreviated BMN, is all goods bought or obtained over the burden of Budget Revenue comes from State Spending or other lawful acquisition;
4. Report on the realization of the Budget which further abbreviated as LRA is a report that presents the information realization of income, expenditures, transfers, surplus/deficit and financing, more/less the rest of the financing of the budget of each compared with the budget in one period;
5. Cash flow statement which further shortened LAK is a report that presents the information flow in and out of cash during a certain period are classified based on operating activities, investment in non-financial assets, financing, and the non-budget;
6. Notes to the Report is a report that presents the BMN information about detailed explanation or analysis upon the value, condition or State of an item in order to adequate disclosure of the top management of the State-owned goods that cannot be served by BMN applications;
7. Notes to financial statements is a report that presents information about a detailed list or explanation or analysis upon the value of an email is presented in the LRA, balance sheet, and LAK adequate disclosure in order;
8. the source documents, hereafter abbreviated as DS, is the document which deal with financial transactions that are used as sources or proof to generate accounting data;
9. Accounting Entities are units of Government Budgetary power user/power user stuff and therefore obliged to organise accounting and financial reports to reporting entities incorporated in;
10. The reporting Entity is the unit of government Budget Users/user item that consists of one or more accounting entities according to the provisions of legislation of compulsory liability report form of the financial statements;
11. Accounting Policy is principles, basics, conventions-conventions, rules, and practices specifically chosen by a reporting entity in the preparation and presentation of financial statements;
12. The conceptual framework of Accounting of Government was the basic concept of the preparation and development of Governmental accounting standards, and is a reference for Government Accounting Standards Committee, a financial report, the examiner, and users of financial statements in seeking the solution of the problem of something not yet regulated in Governmental accounting standards Statement;
13. The financial report is a form of accountability for the Government over the implementation of the Budget of the State Expenditures and Revenues (NATIONAL BUDGET) in the form of realization of the Budget Report, balance sheet, and notes on the financial statements;
14. The report of the State-owned Goods hereinafter abbreviated Report is a report that presents the BMN position BMN at beginning and end of a given period as well as the mutation BMN happened during that period;
15. The balance sheet is a report that presents the financial position of the Government, namely information assets, debt, and equity funds on a certain date;
16. Budget Users, hereinafter abbreviated PA, is the official holder of the authority of the use of the budget of the Ministry; 17. The user of the goods, hereinafter abbreviated PB, is the official holder of the authority of the use of the goods of the Ministry;
18. Reconciliation is the process of matching data of financial transactions that are processed with some systems/subsystems are different based on the same source document.
19. Government accounting standards, further referred to as SAP, is the accounting principles applied in compiling and presenting the financial statements of the Government;
20. Work Unit is a power user of budget/power user stuff that is part of an organizational unit in the ministries/agencies that carry out one or more activities of a program;
21. The Unit's Accounting Agency, hereinafter abbreviated to UAI, are organizational units of the Ministry of State/institution which is functionally exercise the functions of the accounting and financial reporting agencies consisting of units of financial accounting and accounting unit of the goods;
22. The accounting Unit is a power user's next budget, abbreviated UAKPA, is a UAI which undertake activities accounting and reporting unit level work;
23. The accounting Unit is a power user of goods, hereinafter abbreviated as UAKPB, is a unit of work/power user item that has the authority to take care of and/or use the BMN;
Article 2 (1) of the Accounting Policy of the Ministry of Justice and human rights was drawn up with reference to the Conceptual framework of Accounting rule and Government accounting standards.
(2) the conceptual framework of Accounting Policies referred to in subsection (1) are listed in Annex I which is part an integral part of the regulation of the Minister.
Chapter 3 Accounting Policies of the Ministry of Justice and human rights consists of: a. Financial Accounting Policies, which include: 1. The presentation of the financial statements;
2. Accounting Policies Income;
3. Accounting Policy Shopping;
4. Assets Accounting Policy Smoothly;
5. Accounting Policy obligations;
6. Accounting Policy Equity funds; and 7. Error correction, the accounting policy changes, and the outstanding events, as listed in annex II which are part an integral part of the regulation of the Minister.
b. Accounting Policy Asset, which includes: 1. Supplies;
2. Fixed assets; and 3. Other assets, as listed in annex III which is an integral part of part of the regulation of the Minister.
Article 4 to implement Accounting Policies as stipulated in article 3, the Secretariat General of the compiled: a. financial reporting Guidelines; and b. the guidelines of Administering State-owned Goods.
Article 5 (1) at the time of this Ministerial Regulation comes into force:
a. the regulation of the Minister of law and human rights the number m. HH-01-PL. 22 in 2008 about the guidelines of the administering Department of environment in BMN justice and human rights; and b. Circulars Minister of Justice and human rights the number M HH. 05.-04 of 2009 on Guidelines for preparing the financial statements of the Department of law and human rights, revoked and declared inapplicable.
(2) technical Provisions administering BMN existing before the entry into force of this regulation of the Minister, stated remains valid along does not contradict or have not changed based on ministerial regulation.
Article 6 this Ministerial Regulation comes into force on the date of promulgation, which began to be implemented on January 1, 2013.
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 November 19, 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN Enacted in Jakarta on May 6, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN Attachment: bn677-2013 fnFooter ();
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