REPUBLIC OF INDONESIA STATE NEWS

No. 1320, 2012 MINISTRY OF FINANCE. Accounting. The government. Policy. Change.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 225 /PMK.05/ 2012 ABOUT

CHANGES TO THE FINANCIAL MINISTER REGULATION NUMBER 190 /PMK.05/2011 ABOUT THE INVESTMENT ACCOUNTING SYSTEM

THE GOVERNMENT

WITH THE GRACE OF GOD ALMIGHTY THE FINANCIAL MINISTER OF THE REPUBLIC OF INDONESIA,

THE DRAW: A. that to implement the provisions of Article 14 paragraph (7) of the Regulation of the Minister of Finance Number 171 /PMK.05/ 2007 on the Accounting and Financial Reporting System of the Central Government as amended by the Regulation of the Minister of Finance Number 233 /PMK.05/2011, have been set the Finance Minister Regulation Number 190 /PMK.05/ 2011 on the Government Investment Accounting System;

b. that to carry out accounting and financial reporting of the more transparent and accountable government investment transactions in accordance with the Government Accounting Standards, need to change some provisions in the Regulation of the Financial Minister Number 190 /PMK.05/2011;

c. that based on consideration as in letter a and letter b, need to establish the Minister of Finance Regulation on Changes to the Regulation of the Minister of Finance Number

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190 /PMK.05/ 2011 on Government Investment Accounting System;

Given: Financial Minister Regulation Number 190 /PMK.05/ 2011 on Government Investment Accounting System;

DECIDED:

SET: REGULATION OF THE MINISTER OF FINANCE ON THE CHANGES TO THE REGULATION OF FINANCE MINISTER NUMBER 190 /PMK.05/ 2011 ABOUT THE GOVERNMENT INVESTMENT ACCOUNTING SYSTEM.

Article I

Some provisions in Finance Minister Regulation Number 190 /PMK.05/ 2011 on Government Investment Accounting System, amended as follows:

1. The provisions of Article 1 plus the number 21 and the number 22 so that Article 1 reads as follows:

Article 1

In this Minister's Regulation is referred to:

1. The Government Investment Accounting System (SA-IP) is a series of manual and computerized procedures ranging from data collection, recognition, logging, exposition, and government investment reporting.

2. The Government's next investment called Investments is an asset intended to benefit economic benefits such as interest, dividends, and royalty, or social benefits, thus increasing the ability of the government in order to service it. communities.

3. Long-Term Investment is an Investment intended to be owned by more than 12 (twelve) months.

4. Permanent Investment is a Long Term Investment that is intended to be owned sustainably.

5. Non-Permanent Investment is a Long Term Investment that is not included in the Permanent Investment, intended to be owned unsustainable.

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6. The next State General Treasurer Accounting Unit (UABUN) is an accounting unit of the Ministry of Finance, which conducts coordination and coaching over the accounting and financial reporting of UAPBUN levels and is at the same time. The joint financial statements of the entire UAPBUN.

7. Associate Accounting Unit of the General Treasurer of State (UAPBUN) is an accounting unit on the Eselon I Ministry of Finance which conducts the incorporation of financial reports of the entire UAKPA-BUN.

8. The State Public Treasurer Accounting Unit of the State Public Treasurer (UAKPA-BUN) is an accounting unit that conducts accounting and financial reporting unit level activities in the scope of the State General Treasurer.

9. A Budget User is an official holder of the Ministry/Regional Business Unit (Ministry) of the Budget.

10. The next Budget Rerealization Report (LRA) is a report that presents income realization information, shopping, transfers, surpluses/deficits and financing, remaining more/less budget financing that are each compared to The budget is in one period.

11. Balance sheet is a report that presents the government ' s financial position information i.e. assets, debt and equity funds on a specific date.

12. Note to the Financial Report is a report that presents information about detailed descriptions or lists or analysis of the value of a post presented in the LRA, Neraca, and the Kas Current Report in order of adequate disclosure.

13. The managerial report is a report that presents information on the achievement of government Investment performance.

14. A Source Document is a document related to a financial transaction that is used as a source or proof to generate accounting data.

15. The Cost Method is an accounting method that records the value of the Investment based on the acquisition price.

16. The Equity Method is an accounting method that records the initial investment value of the acquisition price, then the investment value is adjusted to the investor part change

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on the net worth of the Investment Award (investee) which occurred after the initial acquisition of Investment.

17. The Realisable Clean Value Method is an accounting method that records the value of the Investment whose entitlement will be removed/sold in the near term, assessed based on the realized net value.

18. Market Value is the amount that can be obtained from the sale of an Investment in an active market between the independent parties.

19. A reasonable value is the exchange rate of an asset or a resolution of an obligation between the parties who understand and desire to make a reasonable transaction.

20. Recorded value is the investment book value calculated from the cost of the acquisition of an Investment or after a plus or minus the government's profit or loss portion after the acquisition date.

21. The nominal value is the value indicated in the value letter such as the value indicated in the stock sheet and the bond.

22. Accounting policies are the principles, foundations, conventions, rules, and specific practices selected by an entity reporting in the drafting and presentation of financial statements.

2. The provisions of Section 4 of the paragraph (1) to the paragraph (4) are amended so that Article 4 reads as follows:

Section 4

(1) In order to perform the SA-IP as referred to in Section 3 of the paragraph (3), an accounting unit is composed of:

A. UAPBUN; and b. UAKPA-BUN.

(2) The Directorate General of Wealth of State acts as UAPBUN. (3) UAKPA-BUN as referred to in paragraph (1) is exercised

by:

a. Ministry of State-owned Enterprises; b. Directorate of State Wealth Separated, Directorate General

The Wealth of State;

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c. Directorate of State Wealth Management and Information Systems, Directorate General of Wealth of State;

d. The Directorate Of State Reception Is Not A Tax, The Budget General Directorate;

e. The Secretariat of the Body of Fiscal Policy, Fiscal Policy Agency; f. Directorate of Investment Management Systems, Directorate General

Treasury;

g. The General Services Agency Is The Managing Fund Of The Rolling Funds; h. Directorate for Evaluation of Accounting and Setelmen, Directorate

General Management Debt;

i. Another unit is designated as UAKPA-BUN by UAP-BUN. (4) Officials who carry UAKPA-BUN as intended

on paragraph (3) are in charge of: a. implementation of the Investment Budget on its unit; and b. Reporting to UAPBUN.

(5) To execute reporting to UAPBUN as referred to in paragraph (4) the letter b, UAKPA-BUN processes the financial transaction source document on the receipt and expense of the Investment.

(6) The source document as intended on verse (5) is further detailed in the Government Investment Accounting System Module.

3. The provisions of Article 7 of the paragraph (3) and paragraph (4) are removed, so that Article 7 reads as follows:

Article 7

(1) The Permanent Investment is recorded as much as the cost of the perforated. (2) The acquisition fee as referred to in paragraph (1) includes:

a. Investment transaction pricing; and b. other charges incurred in the order of the Investment Acquisition

.

(3) Remoted. (4) Remoted.

4. The provisions of Article 8 of the paragraph (1), paragraph (3), and paragraph (4) are changed and the paragraph (2) is removed, so that Article 8 reads as follows:

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Section 8

(1) Non-Permanent Investment in the form of a long-term bond purchase as referred to in Section 5 of the paragraph (3) of the letter a and other Non-Permanent Investments that are not intended to be owned The government is continuously as referred to in Article 5 of the paragraph (3) of the d.

(2) It is removed. (3) Non-Permanent Investments intended for

The economic vision/rescue as referred to in Article 5 of the paragraph (3) the letter d is assessed as high as a reproducible net value.

(4) Non-Permanent Investments in the form the cultivation of capital in a development project as referred to in Section 5 of the (3) letter b that may be transferred to a third party at the cost of a development fee including the cost incurred for planning and other expenses incurred in the Completion of the completion of the project until the project is submitted to the third party.

5. Between Section 8 and Section 9 of the following Section 8, Section 8A, that is, the following Article 8A reads as follows:

Section 8A

(1) In terms of the cost of the Permanent Investment to be referred to in Section 7 and Non-Permanent Investment, the following section 8A is a single, "

". as referred to in Section 8 unknown as it is not obtained proof of exchange transaction or purchase, Permanent Investment measurement and Non-Permanent Investment that has an active market that can form the Market Value using Value Fair is the Market Value.

(2) The Market Value as referred to in paragraph (1) is determined based on the market price on the securities exchange at the time of the shutdown.

(3) In terms of the cost of the Permanent Investment to be referred to in Section 7 and the Non Permanent Investment as referred to in Section 8 is not known for not acquired proof of exchange or purchase transactions, Permanent Investment measurement and Non-Permanent Investments that do not have an active market may use the Nominal Value, Recorded Value or any other Value of Wajs.

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(4) Reasonable Value Determination for Permanent Investment and Investment

Non Permanent that does not have an active market as it is referred to in paragraph (3) determined by the Power of the Budget Users (KPA) through an estimation based on the price of a type of activity.

(5) In case the KPA cannot determine the Value of Wajar as referred to in verse (4), it can be done determining the Wajar Value through the services of the assessment.

6. The provisions of Section 12 are amended so that Article 12 reads as follows:

Section 12 (1) The results of the investment of the bond interest are in question

in Section 11 of the paragraph (1) the letter b is recognized as the income of the investment and is recorded by UAKPA BUN Investment Government.

(2) The results of an income from the distribution of the rolling funds as referred to in Section 11 of the paragraph (1) the letter c is recognized as the management revenue of rolling funds and is noted in the Accounting Entity. Ministry of State/Society.

(3) In the case of the BLU satker the rolling fund is suspended, the investment results in income of the rolling fund distribution are recognized and noted by the UAKPA BUN Investment Government as an investment yield revenue.

7. The letter C. 3.c in Chapter II concerning Government Investment Accounting in the Government Investment Accounting System Module as set forth in Annex of the Financial Ministers Regulation Number 190 /PMK.05/ 2011 on the Government Investment Accounting System amended It is the following:

c. Revenue and Revenue Management

The revenue accounting is carried out based on gross azas that is to standardised gross receipts and do not record the number of its customers (after which it is compensated with expense).

The revenue accounting is structured to meet the accountability needs according to the provisions and for the purposes of control for central and regional government management.

i. The rolling data management recognition is recognized as the State Revenue Non-Tax (PNBP) when accepted in the State Public Cash Account.

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ii. The measurement of the rolling fund management is noted in accordance with the revenue accounting approach based on the Government Accounting Standards, where the amount of gross receipts is required, and does not set the number of cleansed receipts after it is reduced by expenses to obtain such investment results.

iii. The rollers are not authorized to use any of the following: The revenue obtained by the fund manager BLU

rolling can be managed directly by the rolling fund BLU satker rolling funds and can be used to finance operations. Acceptance and expenses used to finance operational activities are charged in the satker List of Budgeting Implementation (DIPA) satker under the Ministry of State/Institution and is required to report to KPPN as the Power of BUN. In addition, the revenue received by the rolling-fund BLU satker can also be reused.

8. Letter E. 2.g in Chapter II regarding Government Investment Accounting in the Government Investment Accounting System Module as set forth in the Financial Minister Regulation Annex 190 /PMK.05/ 2011 on the Government Investment Accounting System added figure 3) regarding the Adjustment Memo so it reads as follows:

g. Government Investment Classification, consists of: 1) Government Regulation on Reclassification Penetration;

2) The Government Investment Reclassification List; and

3) Adjustment Memo.

9. The letter F in Chapter II concerning Government Investment Accounting in the Government Investment Accounting System Module as set forth in Annex of the Financial Ministers Regulation Number 190 /PMK.05/ 2011 on the Government Investment Accounting System amended so it reads as follows:

F. Investment Accounting Entity and Accounting Entity

Entity reporting entity is a government unit consisting of one or more accounting entities that are under regulatory provisions

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The laws are required to deliver the accountability report in the form of a financial report. Under Article 7 of paragraph 2 of the letter (h) of the Law No. 1 of 2004 on the State Treasury, the Minister of Finance as the General Treasurer of the State is authorized to place state money and manage the investment.

The drive with the The investment is referred to in Article 41 of the paragraph No. 1 of 2004 on the State Treasury, it is regulated that the Government can conduct long-term investments in order to obtain economic, social and/or other benefit benefits. Furthermore, in Article 41 of the paragraph (2) of the Law No. 1 of 2004 on the State Treasury is regulated that the Investment as referred to in paragraph (1) is carried out in the form of a stock, debt letter, and direct investment.

Accounting entity is a user-owned business unit, and is therefore required to host an accounting and financial report to be merged into the reporting entity.

The Instancy that acts as a reporting entity and entity accounting is as mentioned in Article 4 of the Body Bar Regulation This Minister.

The financial reporting body of the accounting entity to the reporting entity as described in the following diagram:

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10. Letter A in Chapter III on the Bagan Standard Account and the Journal of Government Investment Standards in the Government Investment Accounting System Module as set forth in the Regulation of the Financial Ministers Regulation Number 190 /PMK.05/ 2011 on Accounting System Government investments were changed so that it reads as follows:

A. Standard Account Chart chart is a list of major book estimates that

designated and compiled systematically to make it easier for planning, budgeting, and accountability and financial reporting of the central government.

The formation of this Standard Account Chart aims to: 1. Ensure financial plans (budgets), realization and reporting

finances are stated in the same terms; 2. Improving the quality of financial information; and 3. Ease of financial oversight.

Accounts (estimates) related to investment transactions can be grouped into 3 (three), i.e.:

1. APBN and DIPA accounts; 2. Budget Realization Accounts; and 3. Balance Sheet.

Here is the list of account codes as per group:

1. An APBN and DIPA account. a. AUN APBN code-government investment transaction

1) APBN account code-state acceptance of non-tax

ACCOUNT DESCRIPTION ACCOUNT

4 STATE INCOME ESTIMATES AND GRANTS

42 Estimated State Reception Not Tax

4221 Government Section Revenue Estimate of Laba BUMN

42211 Estimated Revenue Laba BUMN Banking

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422111 Estimated earnings revenue of BUMN banking

42212 non-banking revenue estimate

422121 Non-banking Income estimated BUMN Revenue

423 Estimated PNBP Revenue Other

42312 Estimated Revenue from BMN Borrower

423121 Estimated Revenue from Land Sales, Building, and Building

423122 Estimated Revenue from Appliance Sales and Machines

423123 Estimated Revenue Purchase Lease

423124 Estimated Sales Revenue Former Foreign/Chinese Asset Sales

2) APBN account code-receipt of financing

ACCOUNT DESCRIPTION ACCOUNT

7 FINANCING

71 Estied Financing Financing

711 Estimated Receipt Of Domestic Financing

7111 Estimated Receipt Of Financing

7111 For Financing In Country

71111 Estimated In Country-banking Financing Receipts

711111 Estimated Revenue Remaining Budget (SAL)

711112 Estimated Financing Receipts of Investment Funds

711113 Estimated Receipt of Financing from BUN Account for Obligation

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71112 Estimated Refinancing In The Country-Banking Fund moratorium

711121 Estimated Refinancing of the Funds Eks Moratorium for Aceh Reserve

7112 Estimated

71121 Estimates Of Reprivation Results

711211 Estiable Reprivation Results

7113 Estimated Receipt Of Asset Sales Program Assets Restructuring

71131 Estimated Receipt Of Asset Sales Restructuring Program

711311 Estimated Receipt of Sales Program Assets Restructure

711312 Estimation of the Resettlement of Sales/Settlement Assets of the BPPN Assets

3) APBN account code-financing expenses

ACCOUNT DESCRIPTION ACCOUNT

7241 Appropriation of State Capital Inclusion In State Owned Enterprise (BUMN)

72411 Appropriation Of State Capital Inclusion on the State-owned Enterprises (BUMN)

724111 Appropriation Of State Capital Inclusion on State-owned Enterprises (BUMN)

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7242 Appropriation Of State Capital Inclusion on the International Agency

72421 Appropriation Of State Capital Inclusion on the International Agency

724211 Appropriation Appropriation Of State Capital on the International Agency

7249 Appropriation Of Other Capital Inclusion

72491 Appropriation Of Other Capital Inclusion

724911 Appropriation Of Other Capital Inclusion

724912 Appropriation Of SMF Government Capital Inclusion

7261 Infrastructure Support Appropriation

72611 Infrastructure Support Appropriations

726111 Appropriation Of Infrastructure Support

7271 Appropriation Of Government Investment

72711 Government Investment Appropriation

727111 Government Investment Appropriation

b. Code AKUN DIPA-government investment transaction 1) DIPA account code-state acceptance of non-tax

ACCOUNT DESCRIPTION ACCOUNT

4 STATE INCOME ESTIMATES AND GRANTS ALLOCATED

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42 Estimated State Reception Not Taxes allocated

4221 Estimation of Government Part Revenue over Laba BUMN allocated

42211 Estimated Revenue Laba BUMN Banking allocated

422111 Estimated Revenue Laba BUMN Banking allocated

42212 Estimated Revenue Laba BUMN Non Banking allocated

422121 Estimated Revenue Laba BUMN Non Banking allocated

423 Other Estimated PNBP Revenue estimates that are allocated

42312 Estimated Revenue from Allocated BMN interests

423121 Estimation of Revenue from Land Sales, Building, and allocated Buildings

423122 Estimated Revenue from Sales of the allocated Equipment and Machines

423123 Estimated Purchase Rent Sales Revenue

423124 Estimated Sales Revenue Former Foreign/Chinese Assets allocated

2) DIPA account code-financing receipts

ACCOUNT DESCRIPTION ACCOUNT

7 FINANCING

71 Estimated Financing Receipts allocated

711 Estimated Refinancing Financing Interior allocated

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7111 Estimated Domestic Financing Admissions

71111 Estimated Refinancing In The Country-allocated Banking

711111

Estimation of Remaining Admissions Budget More (SAL) allocated

711112 Estimated Financing Receipts of the allocated Investment Funds

711113 Estimation of Reception Acceptance of BUN Account for the allocated Obligations

71112 Estimated Financing Receipt in Country-Banking Fund moratorium allocated

711121 Estimation of Refinancing of the Funds Eks Moratorium on allocated Acehnese Reserve

7112 Estimation of the allocated Domestic Financing-Banking Allocated

71121 Estimated The Allocated Privatization was allocated

711211 Estimation of the allocated Privatization Results

7113 Estimated Reception Sales Results of the allocated restructuring Program

71131 Estimation Acceptance of Sales Results of the allocated restructuring Program

711311 Estimated Receipt of Sales of the allocated Restructuring Program of Assets allocated

711312 Estimated Reception of Sales/Settlement Assets ALLOCATED BPPN ASSETS

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3) DIPA account code-financing expenses

ACCOUNT DESCRIPTION ACCOUNT

7241 Allotment of the State Capital Inclusion on the State-owned Enterprises (BUMN)

72411 Allotment of the State Modal Raid on the State Owned Entity (BUMN)

724111 Allotment Inclusion State Capital on State-owned Enterprises (BUMN)

7242 Allotment of State Capital Inclusion on the International Agency

72421 Allotment of the State Modal Invasion on the International Agency

724211 Allotment of the State Modal Inclusion on the International Agency

7249 Allotment Other Capital Inclusion

72491 allotment Other Capital Inclusion

724911 Allotment Other Capital Inclusion

724912 Allotment Of SMF Government Capital Inclusion

7261 Allotment Infrastructure Support

72611 Allotment Infrastructure Support

726111 Allotment Infrastructure Support

7271 Allotment Of Government Investments

72711 Allotment Of Government Investment

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727111 Allotment Of Government Investment

2. Budget Realization Account. a. Revenue

ACCOUNT DESCRIPTION ACCOUNT

4 STATE INCOME AND GRANT

42 The State Reception Is Not Tax

4221 The Government Section Revenue over Laba BUMN

42211 Revenue Laba BUMN Banking

422111 BUMN Banking Earnings

42212 Non-banking BUMN Profit

422121 Non-banking BUMN Profit

423 Other PNBP Revenue

42312 Revenue from BMN Loan Scan

423121 Revenue from Land Sales, Building, and Buildings

423122 Revenue from Appliance Sales and Engine

423123 Sewa Sales Revenue Buy

423124 Former Foreign/Chinese Asset Sales Revenue

b. Financing

ACCOUNT DESCRIPTION ACCOUNT

7 FINANCING

71 Admissions Financing

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711 Admissions In The Country

7111 Admissions In The Country

71111 Domestic Financing Admission-Banking

711111 More Budget Reception (SAL)

711112 Receipt of Financing from Investment Funds Account

711113 Refinancing of BUN Account for bonds

71112 admissions in a country-banking moratorium

711121 Refinancing proceeds from the Eks Fund Principal moratorium on Aceh Reserve

7112 Domestic Financing Admissions-Non- Banking

71121 Reprivation Results

711211 Reprivation Results

7113 admissions In Sales Results Restructuring Program Assets

71131 Receipt Of Asset Sales Restructuring Program

711311 Receipt Of Asset Sales Program Restructuring

711312 Acceptance of Sales Results /Settlement Assets ex BPPN

7241 The State Capital Raid on the State-owned Enterprises Agency (BUMN)

72411 State Capital Raid on State-Owled Enterprises (BUMN)

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724111 State Capital Raid on State-owned Enterprises (BUMN)

7249 State Capital Raid on the International Agency

72491 The State Capital's inclusion on the International Agency

724911 State Capital Raid On International Agency

7243 Other Capital Inclusion

72431 Other Capital Inclusion

724311 Other Capital Disputes

724312 Invader Government Capital SMF

7261 Infrastructure Support

72611 Infrastructure Support

726111 Infrastructure Support

7271 Government Investments

72711 Government Investments

727111 Government Investment

3. Balance Account

ACCOUNT DESCRIPTION ACCOUNT

1135 PERMANENT INVESTMENT SMOOTHLY

11351 PERMANENT INVESTMENT SMOOTHLY

113511 PERMANENT INVESTMENT SMOOTHLY

12 LONG-TERM INVESTMENT

121 NON-PERMANENT INVESTMENT

1211 INVESTMENT FUNDS ACCOUNT

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CONSTRUCTION OF THE AREA

12111 INVESTMENT FUND/AREA DEVELOPMENT ACCOUNT

121111 Investment Fund Account

121112 Area Development Account

1212 Restructure Refunds Banking

12121 Banking Restructuring Fund

121211 Banking Restructuring Fund

1213 Funds Rolling

12131 Partnership Program (PK)

121311 Partnership Program (PK)

12132 Funding Rolled Ministry Of State/Society

121321 Funds Rolling State Ministry/Society

12133 Other Rolling Funds

121331 Other Rolling Funds

1214 Investment in Obligation

12141 Investment in Obligation

121411 Investment in Obligation

1215 The Government Modal inclusion in the Project

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Development

12151 The Government Modal inclusion in the Development Project

121511 The Government Modal inclusion in the Development Project

1219 Other Non Permanent Investments

12191 Other Non-permanent Investments

121911 Other Non Permanent Investments

11. The letter C in Chapter IV of the Government Investment Management Implementation Mechanism in the Government Investment Accounting System Module as set forth in the Financial Ministers Regulation Directive Number 190 /PMK.05/ 2011 on the Government Investment Accounting System was changed so it reads as follows:

C. System and Accounting Procedure of Government Investment C. 1. Government Investment Reporting System and Procedures in

BUMN and Non BUMN a. The addition of PMN is sourced from the expenditure

budget of the Government Investment Budget Section (BA 999.03).

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REPORTING. UAKPA

DJKN AS VAPOR BUN

GOVERNMENT INVESTMENT REPORTING

COMPILER

DIPA BA 999.03

PPK is compiling and

submitted SPP

SP2D

SP2D

PP SPM makes SPM

Apply SPM to KPPN

KPPN publishes

SP2D

Verify and Input Documents

Source

Reconciliation data with

KPPN

Print the report, Neraca, LRA and

create CaLK

Reviu by APIP Kemen BUMN for Kemen BUMN

Reviu by APIP Kemen Finance for Dit. KND

Print the report after reviu

LK Investments Tk. UAKPA

Process merge entire report

finance Tk UAKPA

Reconciliation with PMN recipients PMN

Print LaporanNeraca, LRA and create

CaLK

Reviu by Inspectorate

General Kemenkeu

Print Report after direviu

Investment Finance Report

UAP Level Government

BUN

LK Investment

Tk. UAKPA

KEMEN BUMN/DIRECTORATE OF STATE WEALTH SEPARATED (DIT.KND) AS

UAKPA BUN

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b. The addition of PMN sourced from APBN-financed State/projects

DJKN AS VAPING BUN

GOVERNMENT INVESTMENT REPORTING

The entire process of merge an entire

financial report Tk

UAKPA

Reconciliation with BUMN

recipient

Print Report,

balance sheet, LRA and create

Reviu by Inspectorate

General Kemenkeu

Print Report after direviu

Financial Report Investment

Government Level UAP

BUN

LK Investment

Tk. UAKPA

DIT KND AS UAKPA BUN *

REPORTING Tk. UAKPA BUN

Verify and

Merekam Dokumen Sumber Through Journal

Reconciliation with BUMN

PMN recipients

Print Report, Neraca, LRA and

create CaLK

Reviu by Inspectorate

General Kemenkeu

Print Report after direviu

LK Investment

Tk. UAKPA

PP Addition PMN/Recap of PMN additions transactions from BMN/Memo Adjustment

Attraction:

* The UAKPA formation is only for the purposes of logging so without DIPA

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c. The addition of PMN sourced from the State Debt Conversion

PP Addition PMN

DJKN AS VAPOR BUN

INVESTMENT REPORTING

GOVERNMENT

The merger process

all reports

financial Tk UAKPA

Reconciliation with the PMN recipients

Print Report, Neraca, LRA

and create CaLK

Reviu by Inspectorate

General Kemenkeu

Print Report after reviu

Investment Finance Report

UAP Level Government

BUN

LK Investment Tk. UAKPA

DIT SMI DJPBN

UNIT SUPPORTING DATA

GOVERNMENT INVESTMENT REPORTING

Process of merging the entire report

financial Tk UAKPA

Reconciliation with

International Institute

Print Report,

balance sheet, LRA and create

CaLK

Reviu by Inspectorate

General Incense

Print Report

after direviu

Investment Finance Report

UAP Level Government

BUN

LK Investments Tk. UAKPA

SECRETARIAT BKF AS UAKPA BUN

REPORTING

DIPA BA 999.03

PPK is compiling and submitting

SPP

PPSPM makes SPM

BKF proposes SPM to KPPN

KPPN publishes SP2D

PENLIQUIDS

SP2D (Rek BUN)

Financial Institution

International Received the Fund

SP2D as source document

reporting

Verify and Record source document

Reconciliation with KPPN

Print LRA report, Neraca and compiling CaLK

Reviu by Inspectorate General

Kemenkeu

Print LK after reviu

LK Investments Tk. UAKPA

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C. 4. The Government's Investment Reporting System And Procedures Are Rolling Funds

all reports

financials Tk UAKPA

Reconciliation with

Fund Manager

Rolling

Print Report,

balance sheet, LRA and create

CaLK

Reviu by Inspectorate

General Kemenkeu

Print Report after direviu

Investment Finance Report

UAP Level Government

BUN

LK Investment Tk. UAKPA

GENERAL SERVICES AGENCY AS UAKPA BUN

DJKN AS VAPING BUN

REPORTING GOVERNMENT INVESTMENT REPORTING

DIPA BA 999.03

PPK compiles and proposes

SPP

PPSPM makes SPM

BLU filing SPM keKPPN

KPPN publishes

SP2D

PENLIQUIDS

SP2D (rek BUN)

BLU Manager of the Fund Rolling

Receiving Dana

SP2D as source document

reporting

Verify and Recruit

source document

Reconciliation with KPPN

Print the LRA report, Neraca, and assemble CaLK

Reviu by the Inspectorate

General Kemenkeu

Print LK after reviu

LK Investment Tk. UAKPA

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2012, No. 1320 34

C. 5.System and Government Investment Acceptance Reporting Procedure of BUMN

merger process

entire report

financial Tk UAKPA

Print Report,

balance sheet, LRA and create

CaLK

Reviu by Inspectorate

General Kemenkeu

Print Report after direviu

Investment Finance Report

Government Level UAP

BUN

LK Investment Tk. UAKPA

DIT. PNBP DJA AS UAKPA BUN

DJKN AS VAPOR BUN

GOVERNMENT INVESTMENT REPORTING REPORTING

RISPS RUPS

Letter of Section

Not Tax (SSBP)

Verify and Rekam

Source Documents

Reviu by Inspectorate

General Kemenkeu

Print LK after reviu

Print LRA, Neraca and COMPILING

CaLK

Reconciliation with Dit.

PKN/Dit APK

LK Investments Tk. UAKPA

Reconciliation with BUMN

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2012, No. 1320 35

C. 6.System and Government Investment Reporting Procedure In Rangka

C. 6. System And Government Investment Reporting Procedure In Order To The Founding Of The State Shariah Letter Publishing Company (SBSN)

Units Other Than The BUMN/LKI Assets Are Categorized As KND or Other Units That Have An Asset Categorized As

Government Investment

DIT. KND AS UAKPA-BUN *

UNIT SUPPORT DATA UAKPABUN LEVEL REPORTING

THE FINANCIAL STATEMENTS UNIT/

DATA AND AUTHORIZED INFORMATION

UNIT

Verify and Document Management

Source

Print LRA report, Neraca and compiling CaLK

Reviu By Inspectorate

General Kemenkeu

DJKN AS Uapbun

REPORTING GOVERNMENT INVESTMENT

LK Investment Tk. UAKPA

LK Investments Tk. UAKPA

The merger process

all Tk financial statements

UAKPA

Reconciliation with UAKPA

BUN/Unit

Print LRA, Neraca and CALK

Reviu By Inspectorate

General

Print Report after reviu

Investment Finance Report

Government Level Vapor Rate

Financial Report Unit/

Data and Official Information

delivered Unit

Data Update/Reconsialiation

with Unit

Memo Adjustment

Description:

* The UAKPA formation is only for the purposes of logging so without DIPA

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2012, No. 1320 38

Article II of the Regulation of the Minister begins to apply on the date of promulgations. In order for everyone to know, ordered the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 26 December 2012 MINISTER FINANCE REPUBLIC OF INDONESIA, AGUS D. W. MARTOWARDOJO

Was promulred in Jakarta on 26 December 2012 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN

12. Paragraph II in Chapter V of the System and Procedure of the Investment Transaction of the Government in the Government Investment Accounting System Module as set forth in the Regulation of the Financial Minister Regulation Number 190 /PMK.05/ 2011 on System Government Investment Accounting is amended so that it becomes the following:

In order to realize the validity of the data and the document, then the need for reconciliation or data updates are among others: a. The reconciliation of data/financial statements between UAKPA-BUN with

KPPN is carried out every month for the LRA; b. Reconciliation of data/financial statements between VAPOR BUN Investment

The government with the Directorate of Accounting and Financial Reporting is carried out every semester and annual;

c. Reconciliation of data/financial statements between STEAM BUN Investment Government with UAKPA-BUN is exercised every semester and annually;

d. Updates of data and document inclusion in international institutions by BKF with international agencies; Tata means of reconciliation of data/financial statements executed in accordance

with applicable provisions.

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