Kas Current Report is a report that presents the incoming flows and flows out of cash during a specific period classified based on operating activities, investment activity and financing activities.
15. Note Over the Financial Report is a report that presents information on the detailed list explanation or analysis or value of a post presented in the Activity Report, Neraca and Kas Flow in an adequate disclosure frame.
16. The reporting date is the last day of the reporting period.
17. Revenue is the gross influx of economic benefits arising from Makassar ' s Polytechnic Science Polytechnic activity during the 1 (one) period resulting in the addition of net equity.
18. Load or Cost is a decrease in economic benefits for 1 (one) accounting period in the form of outflows to outside cash or the reduced assets or occurrence of liabilities resulting in a decrease in net equity.
19. Investment is an asset intended to acquire economic benefits such as interest, dividends, and royalty, or social benefits so as to improve the ability of the Government in order of service to the community.
20. Asset is an economic resource controlled and/or owned by the Government as a result of past events and from which future economic and/or social benefits are expected to be acquired, both by the Government and the public and can be measured in units of money including non financial resources required for the provision of services to the general public and the resources nurtured for historical and cultural reasons.
21. Liability is a debt arising from past events that its completion resulted in a flow to the external economic resources of the Makassar Science Cruise.
22. The equities are the residual rights of the Makassar cruise Science Polytechnic over the assets after being reduced all the obligations it has.
23. The Nominal Value is the value indicated in the unit of money, receipt, or value agreed upon at the date of the date of the transaction.
24. Market Value is the amount that can be obtained from sales in the active market between the independent parties.
25. Wajar value is the exchange rate of an asset or a settlement of liability between parties who understand and desire to make a reasonable transaction.
26. The acquisition price is all costs incurred until an asset is ready for use.
27. The Standard Journal is a journal that is used for logging and processing of budget transactions, realization of acceptance and budget expenditure as well as non-budget transactions.
28. Proof of Supporting (source document), i.e., valid and relevant evidence used in financial transactions and serves as a proponent of journal evidence. In other words, supporting evidence is part of the bookkeeping evidence. For example, sales contracts/purchase of goods, sales/purchase invoices, electrical account bills from PLN, Warehouse Goods and Warehouse Receipts, and Job Check Event News.
BAB II
CHARGE MATERIAL
Section 2
(1) The Makassar polytechnic Polytechnic accounting system, consisting of:
a. Financial Accounting System, which results in the underlying Financial Report for the purposes of accountability, management, and transparency;
B. Fixed Asset Accounting System, which results in Fixed Asset Report for fixed asset management purposes; and
C. Charge Accounting System, which results in unit cost information (cost unit) per service unit, performance liability or other information for managerial purposes.
(2) The Makassar polytechnic accounting system referred to in paragraph (1), made up of:
a. Preliminates, as set out in Annex I of this Minister Rule;
B. Standard Account Chart, as set out in Annex II of this Minister's Regulation;
C. Accounting Policy, as set out in Annex III of this Minister ' s Regulation;
D. The Cycle, Accounting Process, and Financial Report Format, as set out in Annex IV of this Minister ' s Regulation;
e. Standard Journal, as set out in Appendix V of this Minister Regulation;
f. Fixed Asset Accounting System as set out in Appendix VI of this Minister Regulation;
G. The Cost Accounting System, as set out in Annex VII of this Minister ' s Regulation.
Section 3
Head of the Human Resources Development Board Perrelation c.q of the Director of the Polytechnics of Science Voyaging further establishes the Operational Standards and Procedure of the Accounting System by referring to the Regulation of Ministers of this Relationship.
Section 4
The System and Procedure of Fixed Asset Accounting Systems, in detail will be further set up by the Director of the Makassar Science Polytechnic in accordance with the provisions of the laws.
BAB III
SCOPE
Section 5
The Regulation of the Minister of Transportation is a guideline and is special in the Makassarese Polytechnic of the Makassar seafarers.
BAB IV
THE TRANSITION PROVISION
Section 6
The Makassar Polytechnic Finance Report of Makassar, compiled prior to the Ordinance of the Minister of Transportation, is stated to remain in effect as a report on the management of the Makassar Polytechnic of the Makassar Seafarers.
Section 7
Process integrations of financial statements based on Financial Accounting Standards into a financial report based on the Government Accounting Standards, executed in accordance with the provisions of the laws.
Section 8
The changes to the Makassar School of Science Polytechnic Accounting System were executed by Director of the Makassar Science Polytechnic with a fixed guideline to the Regulation of the Minister of Transportation this relationship.
BAB V
CLOSING
Section 9
The rules of the Minister of Transportation are in effect since the date is set.
In order for everyone to know, ordered the invitational of the Regulation of Ministers of the Relationship with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on January 6, 2012
MINISTER OF RELATIONSHIPS
REPUBLIC OF INDONESIA,
E.E. MANGINDAAN
Promulgated in Jakarta
on January 10, 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
technic School of Science.
