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Back NEWS REPUBLIC of INDONESIA No. 44, 2011 REGULATIONS the MINISTER of TRANSPORTATION of the REPUBLIC of INDONESIA NUMBER am 2 year 2012 ABOUT the FINANCIAL ACCOUNTING SYSTEM GUIDELINES (PSAK) the CRUISE SCIENCE MAKASSAR POLYTECHNIC with the GRACE of GOD ALMIGHTY MINISTER of TRANSPORT of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 26 paragraph (4) the Government Regulation Number 23 in 2005 about the Agency's Financial management of the public service, the need to establish Regulations the Minister of transportation of the guidelines of the Financial Accounting System (PSAK) the cruise Science Makassar Polytechnic;
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);
5. Government Regulation Number 38 in 2008 about the changes to the Government Regulation number 6 in 2006 about the management of the State-owned Goods (State Gazette of the Republic of Indonesia Number 78 in 2008, an additional Sheet of the Republic of Indonesia Year Number 4855);
6. Government Regulation number 6 in 2009 about the type and price of the Above types of Acceptance State Tax is not applicable to the Department of transportation (State Gazette of the Republic of Indonesia number 19 in 2009, an additional Sheet of the Republic of Indonesia Number 4973);
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 regulation Number 47 in 2009 about the formation and organization of the Ministries, as amended by regulation of the President Number 76 in 2011;
9. Presidential regulation Number 24 of 2010 about the position, duties, and functions of the Ministries, as well as the arrangement of the Organization, duties, and functions of the Echelon I Ministries as amended Presidential regulation Number 67 in 2010;
10. Regulation of the Minister of finance Number 91/FMD. 05/2007 about the Chart of accounts standard (BAS);
11. Regulation of the Minister of finance Number 76/FMD. 05/2008 about the guidelines of the accounting and financial reporting for public service Bodies;
12. The decision of the Minister of finance Number 509/KMK. 05/2009 regarding the determination of the Cruise Science Polytechnic Makasar on Department of transportation as the Government agencies that implement the financial management of the Agency's public service;
13. The regulation of the Minister of transportation KM Number 28 in 2010 about the Organization and governance of the working Polytechnic Science cruises;
14. Regulation of the Minister of transportation Number KM 60 of 2010 about the Organization and the work of the Ministry of transportation;
15. the Director-General of the Treasury Regulation Number 67/PB/2007 on Integrating public service Agency financial report into the financial report of Ministries/Agencies;
16. Statement of financial accounting standards (PSAK) number 45 in 1997 about financial reporting nonprofit organizations;
Decide: define: REGULATION of the MINISTER of TRANSPORT REGARDING the GUIDELINES of FINANCIAL ACCOUNTING SYSTEM (PSAK) the CRUISE SCIENCE POLYTECHNIC MAKASAR.
CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Minister of transport is: 1. An entity, referred to in this regulation, is the cruise Science Polytechnic Makasar.
2. Accounting is the process of recording, measurement, classification, pengikhtisaran transactions and financial incident, penginterprestasian over the results, as well as the presentation of the financial statements.
3. The accounting Entity, is the Government organized a unit of accounting, drawing up and presenting the financial statements in respect of the budget/dikelolanya goods, and convey to the reporting entity.
4. Public Service Bodies, hereinafter called the BLU, in the Government's environmental agency is established to provide a service to the community in the form of the provision of goods and/or services sold without giving priority to profit and in conducting its activities based on the principle of efficiency and productivity.
5. Financial accounting standards, hereinafter abbreviated SAK, was generally accepted accounting principles set by the Accounting Profession Ties Indonesia in presenting the financial statements of a business entity.
6. Accounting Policies is the principles, fundamentals, conventions-conventions, rules, and practices specifically chosen by a reporting entity in the preparation and presentation of financial statements.
7. the reporting Entity is the Government unit that consists of one or more accounting entities according to the provisions of legislation of compulsory liability report in the form of financial statements.
8. The cruise Science Polytechnic Makasar hereinafter referred PIP Makassar is a government agency in the Ministry of transportation to apply financial management patterns of Public Service Bodies (PPK-BLU) in accordance with the provisions of the legislation which is the reporting entity and the entity accounting.
9. Standard account Chart is a list of great books set out estimates and compiled systematically to facilitate the planning and execution of the budget, as well as accounting and financial reporting of the cruise Science Polytechnic Makasar.
10. The accounting system of the cruise Science Polytechnic Makasar is a series of manual or computerized procedures ranging from data collection, logging, pengikhtisaran, to the position of financial reporting and the financial activities undertaken by the cruise Science Polytechnic Makasar.
11. The financial report is a form of accountability for the cruise Science Polytechnic Makasar over implementation of the Budget of the State Expenditures and Revenues in the form of activity reports, balance sheet, cash flow and notes to financial statements.
12. the activity report is a report that presents the information realization of revenue and burden the cruise Science Polytechnic Makasar on certain periods.
13. The balance sheet is a report that presents the financial position of Government information assets, namely debt and Equity Funding on a certain date.
14. the cash flow statement is a report that presents the inflows and the flow of cash to the outside during a certain period are classified based on operating activities, investing activities and financing activities.
15. Notes to financial statements is a report that presents information about a detailed list of explanation or analysis or the value of an email is presented in the activity reports, balance sheets and cash flow in order to adequate disclosure.
16. The reporting Date is the date of the last day of the reporting period.
17. Revenue is the gross inflows of economic benefits arising from the activity of the Cruise Science Polytechnic of Makassar during a period of 1 (one) which resulted in the addition of net equity.
18. The burden or cost is a decrease in economic benefits during the one (1) accounting period in the form of cash flow to the outside or depletion of assets or the occurrence of the obligations that result in decrease in net equity.
19. the Investment is an asset that is intended to obtain economic benefits such as interest, dividends, and royalties, or social benefits so as to improve the capability of the Government in order of service to the community.
20. The assets are economic resources controlled and/or owned by the Government as a result of past events and from which economic benefits and/or social in the future is expected to be acquired, either by the Government or society and can be measured in units of money including non financial resources necessary for the provision of services to the general public and resources being maintained for reasons of history and culture.
21. Liabilities are debts arising from past events that solution resulted in a flow of economic resources to the outside Polytechnic Science Cruise Makassar.
22. Equity is the residual rights Polytechnic Science Cruise Makassar over the assets after deducting the entire obligation.
23. The Nominal value is the value that is specified in units of money, receipts, or the value of the agreed upon date of occurrence of the transaction.
24. The market value is the amount obtainable from the sale in a market that was active between independent parties.
25. Fair Value exchange rate is an asset or settlement of obligations between the parties understand and wish to make a transaction.
26. The price of the acquisition is all costs incurred until the assets are ready for use.
27. Standard Journal is a journal that is used for record-keeping and transaction processing, acceptance and realization of budget expenditure budget and non budget.
28. The supporting Evidence (source document), which is a valid and relevant evidence which is used in financial transactions and serves as evidence supporting journal. In other words, the supporting evidence is part of the evidence of bookkeeping. For example, a contract of sale/purchase of goods, purchase/sales invoices, bills of electric account PLN, report the acceptance and wearing of the goods shed, as well as News of the proceedings of the work.
CHAPTER II the MATERIAL CHARGE Clause 2 (1) accounting system of the cruise Science Polytechnic Makasar, consisting of: a. Financial accounting systems, which produces the financial statements a staple for the purposes of accountability, management, and transparency;
b. Fixed Assets Accounting System, which produced the report fixed assets for the purposes of the management of fixed assets; and c. the cost accounting systems, which generate cost information unit (unit cost) per unit of service, accountability for performance or other information for managerial interests.
(2) the accounting system of the cruise Science Polytechnic Makasar as referred to in paragraph (1), consisting of: a. introduction, as set forth in Annex I of the regulation of the Minister;
b. Chart standard account, as set forth in annex II to this regulation of the Minister;
c. Accounting Policies, as set forth in Annex III of the regulation of the Minister;
d. cycles, Process accounting, and the Format of the financial statement, as set forth in Annex IV to this regulation of the Minister; e. Journal standard, as set forth in Annex V of this regulation of the Minister;
f. Fixed Assets Accounting System as set in Annex VI to this regulation of the Minister;
g. Cost accounting systems, as provided for in Annex VII to this regulation of the Minister.
Article 3 the head of the Agency's human resources development the relationship of c. q Director Cruise Science Polytechnic Makasar set further operational standards and procedures accounting systems with reference to the regulation of the Minister of transport.
Article 4 the system and procedure for fixed assets Accounting System, in detail will be regulated further by the Director of the Institute of Sciences of Seafaring Makassar in accordance with the provisions of the legislation.
CHAPTER III SCOPE of article 5 of the regulation the Minister of transportation is becoming the guidelines and apply a special Cruise Science Polytechnic Makasar.
CHAPTER IV TRANSITIONAL PROVISIONS article 6 of the financial statements the cruise Science Polytechnic Makasar compiled prior to the establishment of this Minister of transportation, Regulations stated remains valid as a report of accountability Management Science Polytechnic Makasar Cruise.
Article 7 financial reporting integration Process based on Financial accounting standards into the financial report based on Government accounting standards, implemented in accordance with the provisions of the legislation.
Article 8 changes to the accounting system of the cruise Science Makassar Polytechnic was carried out by the Director of the Polytechnic Makasar Cruise with Science remains bound to the regulation of the Minister of transport.
The CONCLUDING chapter V article 9 regulation of the Minister of transportation is starting to take effect as of the date specified.
In order to make everyone aware of it, ordered the enactment of regulations the Minister of transportation is by its placement in the news of the Republic of Indonesia.
Established in Jakarta on January 6, 2012 TRANSPORT MINISTER of the REPUBLIC of INDONESIA, E.E. MANGINDAAN Enacted in Jakarta on January 10, 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();
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