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STATE NEWS
REPUBLIC OF INDONESIA
| No. 677, 2013 | THE MINISTRY OF LAW AND HUMAN RIGHTS. Accounting. Reporting. POLICY. |
RULES MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA
No. 18 YEAR 2012
ABOUT
ACCOUNTING POLICY
THE MINISTRY OF LAW AND HUMAN RIGHTS
WITH THE GRACE OF THE ALMIGHTY GOD
MINISTER FOR LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,
Weigh: a. that to carry out the provisions of Law No. 17 of the Year 2003 on State Finance, the leadership of the agency as a budget user/user of the ministry's goods has the task of compiling financial statements;
B. that to guarantee uniformity in the drafting of the financial statements as referred to in the letter a, it needs to be compiled accounting policy as the default guideline in the presentation of financial statements;
c. that under consideration as referred to in the letter a and the letter b, need to establish the Regulation of the Minister of Law and Human Rights on the Accounting Policy of the Ministry of Law and Human Rights;
Given: 1. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette 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. Act No. 15 Year 2004 on Examination of Management And Responsibilities Of State Finances (State Sheet Of The Republic Of Indonesia Year 2004 Number 66, Additional Sheet Of State Of Indonesia Republic Number 4400);
4. Government Regulation No. 8 Year 2006 on Financial Reporting and Performance Agencies Government (sheet Of State Of The Republic Of Indonesia In 2006 Number 25, Additional Gazette Of The Republic Of Indonesia Number 4614);
5. Government Regulation No. 39 Year 2007 on State Management Of State/Area (Sheet State Of The Republic Of Indonesia Year 2007 Number 83, Additional Sheet Republic Of Indonesia Number 4738);
6. Government Regulation No. 38 Year 2008 on Change of Government Regulation No. 6 Year 2006 on the Management of Goods of State/Region (State Gazette Indonesia 2008 No. 78, Additional Gazette of the Republic of Indonesia Number 4855);
7. Government Regulation No. 71 of 2010 on the Governing Accounting Standards (State Sheet Of Indonesia Year 2010 Number 123, Additional Sheet Of State Of Indonesia Number 5165);
8. Presidential Decree No. 42 of 2002 on the Guidelines for the Implementation of the State Budget and Shopping Budget (State of the Republic of Indonesia 2002 No. 73, Additional Gazette of the Republic of Indonesia Number 4214), as has been some Last modified with the Regulation of the President of the Republic of Indonesia No. 53 Year 2010 On the Second Amendment to the Decree of the President of the Republic of Indonesia No. 42 of 2002 On the Guidelines for the Implementation of the State Budget and Shopping of the State
9. Indonesian Republic of Indonesia Finance Minister Regulation Number 91 /PMK.05/ 2007 of 2007 on Bagan Standard Account;
Ten. Regulation of the Minister of Law and Human Rights of the Republic of Indonesia No. MHH-05.PL.04.10 Year 2009 on the Establishment of the State-owned Goods Unit in the environment of the Department of Law and Human Rights of the Republic of Indonesia;
11. Regulation of Finance Minister of the Republic of Indonesia No. 233 /PMK.05/ 2011 of 2011 on the Accounting and Financial Reporting System of the Central Government (State News 2011 Number 894);
DECIDED:
Establishes: The rules of the minister of law and human rights on the accounting policies of the ministry of law and human rights.
Article 1
In Regulation of this Minister referred to:
1. Accounting is the process of identification, measurement of measurement, classification, summary of financial transactions and events, presentation of reports, and interpreting of the results;
2. The Computer Data Archive, further abbreviated to ADK, is a data archive or other digital storage medium containing transaction data, ledger data, data and/or other data;
3. State-owned goods, further abbreviated BMN, are all items purchased or acquired on the State of the State Shopping Revenue load or derived from other authorized acquisitions;
4. The next Budget Realization Report (LRA) is a report that presents information realization of income, shopping, transfer, surplus/deficit and financing, remaining more/less budget financing that are each compared to Its budget in one period;
5. The next Kas Flow Report (LAK) is a report that presents current entry and cash exit information during a specific period of operations based on operating activities, non-financial asset investments, financing, and non-anggaran;
6. Record of the BMN Report is a report that presents information about detailed description or analysis of the value, condition or circumstance of a item in order of adequate disclosure of the management of the property of the State that it cannot presented by the BMN application;
7. Record 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 LRA, Neraca, and LAK in order of adequate disclosures;
8. Source documents, further abbreviated DS, are documents related to financial transactions used as a source or proof to generate accounting data;
9. The accounting entity is a unit of the Power User's Power/User Power Administration and is therefore obliged to host accounting and draft financial statements to be combined on the reporting entity;
Ten. A Reporting entity is a Budget User/User government unit consisting of one or more accounting entities that are under the terms of the laws of law to submit a report on account of a financial report;
11. Accounting policies are principles, foundations, conventions, rules, and specific practices selected by a reporting entity in the drafting and presentation of financial statements;
Twelve. The conceptual framework of governance accounting is the basic concept of the drafting and development of the Government Accounting Standards, and is a reference to the Government Accounting Standards Committee, the compiler of financial statements, examiners, and the users of financial statements in search of a solution to a problem that has not been set up in the Government Accounting Standards Statement;
Thirteen. Financial Reporting is the form of government accountability on the implementation of the State Budget and Shopping Budget (APBN) of the Budget Realization Report, Neraca, and the Financial Report ' s top Notes;
14. The next State-owned Goods Report abbreviated BMN Report is a report that presents BMN positions at t
