Regulation Of The Minister Of Finance Number 225/fmd. 011/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 225/PMK.011/2012 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5159a9dee09877313233353030.html

BN 1320-2012. doc REPUBLIC INDONESIA No. 1320, 2012 the MINISTRY of FINANCE. Accounting System. The Government. The policy. Changes. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 225/FMD. 05/2012 ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 190/FMD. 05/2011 ABOUT GOVERNMENT INVESTMENT ACCOUNTING SYSTEM with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that to implement the provisions of article 14 paragraph (7) of the regulations of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government as amended by regulation of the Minister of finance Number 233/FMD. 05/2011 predefined Rules, Finance Minister Number 190/FMD. 05/2011 about Government Investment accounting systems; b. that to carry out the accounting and financial reporting investment transactions over the Government more transparent and accountable Governance, Accounting standards need to change some of the provisions in the regulation of the Minister of finance Number 190/FMD. 05/2011; c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance about the changes to the regulation of the Minister of finance Number www.djpp.kemenkumham.go.id 2012, no. 1320 FMD 190/2.05/2011 about Government Investment accounting systems; Remember: the regulation of the Minister of finance Number 190/FMD. 05/2011 about Government Investment accounting systems; Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the CHANGES to the REGULATION of the MINISTER of FINANCE NUMBER 190/FMD. 05/2011 ABOUT GOVERNMENT INVESTMENT ACCOUNTING SYSTEM. Article I a few provisions in the regulation of the Minister of finance Number 190/FMD. 05/2011 about Government Investment accounting systems, modified as follows: 1. The provision of article 1 plus the number 21 and number 22 so that article 1 reads as follows: article 1 In this ministerial regulation is: 1. Government Investment accounting systems are hereinafter referred to as SA-IP is a series of procedures manual or computerized ranging from data collection , recognition, registration, pengikhtisaran, as well as reporting the Government's investment. 2. Government Investment Investment is hereinafter referred to as underlying asset intended to obtain economic benefits such as interest, dividends, and royalties, or social benefits, so as to enhance the ability of the Government in order of service to the community. 3. Long-term investment is an investment that is intended to be owned more than 12 (twelve) months. 4. Permanent Investments are long-term investments that are intended to be owned on an ongoing basis. 5. Non-permanent Investments are long-term investments that are not included in the Permanent Investment, intended to be owned by sustainable. www.djpp.kemenkumham.go.id 2012, no. 1320 3 6. The accounting unit of the State's General Treasurer, hereinafter abbreviated to UABUN is the accounting unit at the Ministry of finance which performs coordination activities and the construction of accounting and financial reporting levels UAPBUN and simultaneously do the merger financial statements throughout the UAPBUN. 7. The accounting Unit of the State General Treasurer Helpers are further abbreviated as UAPBUN is the accounting unit at the Ministry of Finance of Echelon I do the merger financial statements throughout the UAKPA-BUN. 8. Accounting Unit Treasurer Budget Users Public Power State hereinafter abbreviated UAKPA-BUN is the accounting unit that performs the activities of accounting and financial reporting unit level of work in the sphere of State General Treasurer. 9. Users of the budget is the budget holder authorizes the use of the officials of the Ministries/Agencies/units of Work Device area. 10. 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. 11. The balance sheet is a report that presents the financial position of the Government, namely information assets, debt, and equity funds on a specific date. 12. 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 cash flow statement in order that adequate disclosure. 13. The managerial Reports is a report that presents information about the achievement of the Government's Investment performance. 14. The source Document is a document that is associated with financial transactions that are used as sources or proof to generate accounting data. 15. Cost Method is a method of accounting that records the value of an investment based on the price of the acquisition. 16. The Equity Method is a method of accounting that records the value of the initial investment of the price of the acquisition, then the value of the Investment is adjusted with changes in investors ' www.djpp.kemenkumham.go.id part of 2012, the No. 4 top net worth 1320/equity of a business entity recipient of investments (investee) that occurred after the acquisition of the initial investment. 17. the net worth Method can be Realized is an accounting method that records the value of investment ownership will be released/sold in the near future, judged on the net realized value. 18. The market value is the amount obtainable from the sale of an investment in a market that was active between independent parties. 19. the Reasonable exchange rate is the value of assets or settlement of liabilities between parties who understand and are eager to make deals. 20. The value of the Recorded book value of investments is calculated from the cost of the acquisition of an investment or after plus or minus parts of profit or loss of the Government after the date of acquisition. 21. The Nominal value is the value specified in the value of such securities provided in shares and bonds. 22. Accounting Policy is principles, basics, conventions-conventions, rules, and practices specifically chosen by a reporting entity in the preparation and presentation of financial statements. 2. The provisions of article 4 paragraph (1) until subsection (4) amended so that article 4 reads as follows: article 4 (1) in the framework of the implementation of S-IPS as mentioned in article 3 paragraph (3), established the accounting unit consisting of: a. UAPBUN; and b. UAKPA-BUN. (2) the Directorate General of State Wealth act as UAPBUN. (3) UAKPA-BUN as referred to in paragraph (1) was implemented by: a. the Ministry of State-owned enterprises; b. Directorate of Wealth Countries separated, the Directorate General of State Wealth; www.djpp.kemenkumham.go.id 2012, no. 1320 5 c. State wealth management Directorate and Directorate General information systems, the wealth of the country; d. Acceptance of State Directorate, Directorate General of Taxes rather than Budget; e. Secretariat of the policy Board of the Agency's fiscal, fiscal policy; f. Investment Management System Directorate, Directorate General of the Treasury; g. public service Agency Revolving Fund Manager; h. accounting and Evaluation Directorate Setelmen, Directorate General of debt management; i. other units designated as UAKPA-BUN by STEAM-BUN. (4) the officials who handle UAKPA-BUN as referred to in paragraph (3) is responsible for: a. implementation of budget investments in the units; and b. reporting to UAPBUN. (5) to carry out reporting to UAPBUN as referred to in paragraph (4) letter b, UAKPA-BUN to process source documents of financial transactions over receipts and expenses of the investment. (6) the source Documents referred to in subsection (5) is outlined further in Government Investment accounting system Modules. 3. The provisions of article 7 paragraph (3) and subsection (4) is deleted, so article 7 reads as follows: article 7 (1) Permanent Investments recorded of his acquisition costs. (2) the cost of acquisition of referred to in subsection (1) include the following: a. Investment transaction price; and b. other costs arising in connection with the acquisition of the Investment. (3) is deleted. (4) deleted. 4. The provisions of article 8 paragraph (1), subsection (3), and subsection (4) amended and paragraph (2) was deleted, so the article 8 reads as follows: www.djpp.kemenkumham.go.id


2012, no. 1320 6 article 8 (1) Non-permanent Investments in the form of purchases of long-term bonds referred to in article 5 paragraph (3) the letter a and the other Non-permanent Investments which are not intended for Government owned on an ongoing basis as stipulated in article 5 paragraph (3) the letter d note of the cost of his acquisition. (2) is deleted. (3) a Non-Permanent Investments which are intended to rescue the economy/Bank as stipulated in article 5 paragraph (3) the letter d was assessed in the amount of the net value that can be realized. (4) a Non-Permanent Investments in the form of capital investment in development projects as referred to in article 5 paragraph (3) the letter b which can be transferred to a third party votes of construction costs including costs incurred for planning and other costs incurred in connection with the completion of the project until the project is handed over to third parties. 5. In between article 8 and article 9 is inserted 1 (one) Article i.e. Article 8A, so Article 8A reads as follows: Article 8A (1) in terms of the cost of acquisition of Permanent Investments referred to in article 7 and the Non Permanent Investment as referred to in article 8 are not known because not obtained proof of purchase or Exchange transaction, Investment measurement permanent and Non Permanent Investments which have active market can form a Reasonable Value using the market value be market value. (2) the market value referred to in subsection (1) is determined based on the market price on the stock exchange at the time of closing is done. (3) in terms of the cost of acquisition of Permanent Investments referred to in article 7 and the Non Permanent Investment as referred to in article 8 are not known because not obtained proof of purchase or Exchange transaction, Investment measurement permanent and Non Permanent Investments that do not have an active market may use a Nominal value, the value is recorded or other Reasonable Value. www.djpp.kemenkumham.go.id 2012, no. 1320 (4) determination of Fair Value for investments in permanent and Non Permanent Investments that do not have an active market as referred to in paragraph (3) is determined by the User's power budget (KPA) through the estimation based on the price of similar assets. (5) in case of the KPA cannot determine the Fair Value as referred to in paragraph (4), Fair Value determinations can be made via the service assessment. 6. The provisions of article 12 is amended so that article 12 reads as follows: article 12 (1) the results of the investment in the form of bond interest referred to in article 11 paragraph (1) letter b are recognized as an income investment results and recorded by Government Investment UAKPA BUN. (2) the results of the investment in the form of revolving funds revenue over disbursements referred to in section 11 paragraph (2) Letter c is recognized as a rolling fund management income and are recorded in the accounting Entity Ministries/agencies. (3) in case of the satker BLU retired Revolving Fund Manager, investment results in the form of revolving funds revenue over disbursements was recognized and recorded by Government Investment as the BUN UAKPA income investment results. 7. The letter c. 3. c in chapter II concerning the Government's Investment in the Accounting Module accounting system of investment the Government as contained in the annex to the regulation of the Minister of finance Number 190/FMD. 05/2011 about Government Investment modified Accounting System so that it becomes as follows: c. Revolving Fund management income and Accounting income was carried out based on the principle of the gross registered gross receipt and does not record the number of netonya (after compensated with expenses). Accounting income is structured to meet the needs of accountability in accordance with the terms of and for the purposes of controls for the management of the Central Government and regions. i. revenue recognition revolving fund management are recognized as State Income Tax Instead (PNBP) when accepted on account of the General Treasury of the State. www.djpp.kemenkumham.go.id 2012, no. 1320 8 ii. Measurement of revolving fund management Income is recorded in accordance with the accounting of income approach based on Government accounting standards, which doubled the amount of gross receipts and did not obtain the amount of the white garment is after reduced by expenditures to get the results of these investments. III. Presentation of Revenues revolving fund management is presented as a realization PNBP Report available on the realization of the Budget with the corresponding quantity of mail Deposits rather than tax (SSBP) passed. Income earned by the Revolving Fund Manager satker BLU can be managed directly by the satker BLU Fund Manager rolling and could be used to finance the operations. Receipts and expenditures are used to finance operational activities charged in Checklist execution of the budget (DIPA) of satker under Ministries/Agencies and reported to the KPPN as a Power BUN. In addition the revenue earned by the Revolving Fund Manager satker BLU can also be rolled out back. 8. The letter e. 2. g in chapter II concerning the Government's Investment in the Accounting Module accounting system of investment the Government as contained in the annex to the regulation of the Minister of finance Number 190/FMD. 05/2011 about Government Investment accounting system added the number 3) Memo Regarding Adjustments to read as follows: reclassification of g. Government Investment, consisting of: 1) Government regulations on the determination of the Reclassification; 2) list of Reclassification of Government Investments; and 3) Memo adjustments. 9. The letter F in chapter II concerning the Government's Investment in the Accounting Module accounting system of investment the Government as contained in the annex to the regulation of the Minister of finance Number 190/FMD. 05/2011 about Government Investment accounting system was modified to read as follows: f. Entities reporting and Accounting Entity the reporting Entity's investment is a government unit that consists of one or more accounting entities according to the provisions of regulation www.djpp.kemenkumham.go.id 2012 , No. 1320 statutory compulsory 9 report accountability in the form of financial statements. Based on article 7 paragraph 2 subparagraph (h) Act No. 1 of 2004 on the State Treasury, Ministry of finance as Treasurer General of the State authorities put state money and manage/menatausahakan investment. With regard to the investments referred to in article 41 paragraph (1) of law No. 1 of 2004 on the treasures of the country, arranged that the Government can undertake long-term investments to benefit economic, social and/or other benefits. Furthermore, in article 41 paragraph (2) of law No. 1 of 2004 on the State Treasury arranged that the Investments referred to in paragraph (1) is conducted in the form of stocks, bonds, and investing directly. Accounting entities are units of government budget users/user of goods and therefore obliged to organise accounting and financial reports to reporting entities incorporated in. Establishments that acts as a reporting entity and accounting entity is as mentioned in article 4 of this regulation of the Minister of the Torso. Level of financial reporting entity the reporting entity to accounting as illustrated in the following diagram: www.djpp.kemenkumham.go.id 2012, no. 1320 10 10. The letter A in chapter III on the chart of accounts and journal Standards Standards Government Investment in Government Investment Accounting System Modules as listed in the annex to the regulation of the Minister of finance Number 190/FMD. 05/2011 about Government Investment accounting system was modified to read as follows: a. standard account Chart Account Chart standard is list of great books set out estimates and compiled systematically to facilitate planning budget, implementation, as well as accountability and financial reporting to the Central Government. The formation of the Chart of accounts this standard aims to: 1. Ensure financial plan (budget), realisation and financial reporting are expressed in the same terms; 2. Improve the quality of financial information; and 3. Facilitate financial supervision. Account (approximate) related to investment transactions can be grouped into 3 (three), namely: 1. Account BUDGET and TH; 2. The account of the realization of the Budget; and 3. Balance Sheet Accounts. Here's a list of appropriate account group code: 1. Account BUDGET and DIPA. a. BUDGET ACCOUNT Code – government investment transaction 1) STATE BUDGET account Code – acceptance of the country's tax ACCOUNT rather than the ACCOUNT DESCRIPTION 4 ESTIMATED STATE INCOME and GRANT 42 Estimation of acceptance of State Tax Revenue Estimation 4221 is not Part of the Government over the STATE-OWNED ENTERPRISES Profit Profit Income Estimation 42211-OWNED Banking www.djpp.kemenkumham.go.id 2012, no. 1320 estimation of STATE-OWNED ENTERPRISES Profit Income 11 422111 Banking Profit Income Estimation 42212 Non STATE-OWNED Banking 422121 Estimation of Non STATE-OWNED ENTERPRISES Profit Income Banking Income Estimation PNBP 423 Other Revenue Estimation of the 42312 Pemindahtanganan 423121 BMN The estimated Revenue from the sale of land, buildings, and building 423122 the estimated revenue from the sale of Equipment and machinery Lease sales income Estimation 423123 Buy 423124 Estimated sales revenue of assets of the former Chinese/foreign-owned 2) STATE BUDGET account Code – acceptance financing ACCOUNT ACCOUNT DESCRIPTION 7 71 Estimation of acceptance FINANCING financing of 711 Domestic Financing Receipt Estimation 7111 Estimated Receipts of domestic Financing 71111 Estimated Receipts of domestic Financing – Banking 711111 Estimated Acceptance Remaining Budget more (SAL) 711112 Estimated Acceptance Financing from Investment Fund Account 711113 Estimation of Financing Receipt Account for bonds BUN www.djpp.kemenkumham.go.id


2012, no. 1320 12 71112 Estimated Receipts of domestic Financing – Banking Funds Moratorium 711121 Estimated Acceptance Financing from the Fund's Principal Moratorium to spare Former Aceh 7112 Estimation of domestic Financing – Acceptance of Non-acceptance of the results of Estimation 71121 Banking Privatization 711211 Estimation results of the privatization of the Receptivity 7113 Admission Estimation results of sale of assets Restructuring Program 71131 Estimated Asset sale proceeds Acceptance Program Restructuring 711311 estimation of the acceptance of the results of the Restructuring Programme of Asset Sales 711312 Sales/Receipts Results Estimation of settlement Assets IBRA ex 3) code your account STATE BUDGET – expenditures financing ACCOUNT ACCOUNT DESCRIPTION 7241 Appropriasi State Capital Investment in State-owned enterprises (SOEs) 72411 Appropriasi Capital Participation of the State on the State-owned enterprises (SOEs) 724111 Appropriasi State Capital Investment in State-owned enterprises (SOEs) www.djpp.kemenkumham.go.id 2012, no. 1320 13 7242 Appropriasi State Capital Participation in international agencies Include the State Capital Appropriasi 72421 on international bodies 724211 Appropriasi State Capital Participation in international bodies 7249 Appropriasi inclusion of other capital other capital Participation 72491 Appropriasi 724911 Appropriasi other capital Participation 724912 Appropriasi the inclusion of Government Capital SMF Support Appropriasi 7261 72611 Infrastructure Infrastructure Support Appropriasi 726111 Appropriasi 7271 Appropriasi Infrastructure Investments Support the Government Appropriasi Government 727111 Investment 72711 Appropriasi Government Investment ACCOUNT Code b. DIPA-1 government investment) transaction Code account State acceptance not DIPA – tax ACCOUNT ACCOUNT DESCRIPTION 4 ESTIMATED STATE INCOME and GRANT ALLOCATED www.djpp.kemenkumham.go.id 2012, no. 1320 14 42 estimation of the acceptance of the country instead of Tax Revenue Estimation 4221 allocated Part of the Government over the STATE-OWNED ENTERPRISES Profit allocated 42211 Estimation STATE-OWNED Banking Profit income allocated Income Profit Estimation 422111 STATE-OWNED ENTERPRISES allocated 42212 Banking Income Estimation of Non STATE-OWNED Banking Profit allocated 422121 Estimation of Non STATE-OWNED Banking Profit Income allocated to other Revenue Estimate 423 PNBP allocated Revenue Estimation of the 42312 Pemindahtanganan BMN allocated 423121 Estimated Revenue from the sale of land, buildings, and the buildings are allocated 423122 Estimated Revenue from the sale of the equipment and machinery that is allocated 423123 Estimated sales income rent sell allocated 423124 Estimated sales revenue Former assets of foreign-owned/China allocated 2) account Code DIPA – acceptance financing ACCOUNT ACCOUNT DESCRIPTION 7 71 Estimation of acceptance FINANCING Financing allocated 711 Estimated Receipts of domestic Financing is allocated www.djpp.kemenkumham.go.id 2012, no. 1320 15 7111 Estimated Receipts of domestic Financing allocated 71111 Estimated Receipts of domestic Financing – Banking allocated 711111 Estimated Acceptance Rest More Budget allocated (SAL) 711112 Estimated Acceptance Financing from investment funds the allocated Account 711113 Estimate Acceptance Financing from Account BUN to Bonds allocated 71112 Estimated Receipts of domestic Financing – Banking Moratorium Fund allocated 711121 Estimated Acceptance Financing from the Fund's Principal Moratorium to spare Former Aceh allocated 7112 Estimation of domestic Financing – Acceptance of Non-Banking allocated 71121 Estimation results of Privatisation Receipts allocated 711211 Estimation results of Privatisation Receipts allocated 7113 Admission Estimation results of sale of assets Restructuring Program which allocated 71131 Estimated Asset sales results Admissions Program Restructuring allocated 711311 estimation of the acceptance of the results of the Restructuring Programme of Asset Sales allocated 711312 estimation of the acceptance of the results of the sales/Asset Settlement ex AGENCY allocated www.djpp.kemenkumham.go.id 2012, no. 1320 16 3) code your account ACCOUNT financing expenditure DIPA – BLURB 7241 ACCOUNT Allotment of equity Capital in the State-owned enterprises (SOEs) 72411 Allotment of equity Capital in the State-owned enterprises (SOEs) 724111 Allotment of equity Capital of the country on State-owned enterprises (SOEs) 7242 Allotment of equity Capital of the country on international agencies Include the State Capital Allotment 72421 on international agencies Include the State Capital Allotment 724211 on international bodies Include other capital Allotment 7249 72491 Allotment of equity Capital of other 724911 Other 724912 of capital Allotment of equity Investment Capital Allotment Government Allotment 7261 SMF Support Infrastructure 726111 Infrastructure Support Allotment 72611 Allotment Support Infrastructure Investment Government Allotment 7271 72711 Allotment Government Investment www.djpp.kemenkumham.go.id 2012, no. 1320 17 727111 Allotment Government Investment 2. The Account Of The Realization Of The Budget. a. Revenue ACCOUNTS ACCOUNT DESCRIPTION 4 STATE INCOME and GRANT the country rather than Tax Receipts 42 4221 Income Part Government-OWNED ENTERPRISES Profit over Revenue profit for the STATE-OWNED Banking 42211 422111 Revenue profit for the STATE-OWNED Banking Profit Income of Non STATE-OWNED ENTERPRISES 42212 Banking 422121 Banking Profit Income of Non STATE-OWNED ENTERPRISES 423 Income Other income from the 42312 PNBP Pemindahtanganan BMN 423121 revenue from the sale of land, buildings, and building 423122 revenue from equipment sales and 423123 sales income Sales Income 423124 rent sell Secondhand foreign-owned Assets/ China b. Financing ACCOUNT ACCOUNT DESCRIPTION 7 71 Acceptance FINANCING Financing www.djpp.kemenkumham.go.id 2012, no. 1320 18 711 Acceptance Financing Domestic Acceptance of domestic Financing 7111 71111 Acceptance of domestic Financing – Banking 711111 Acceptance More Budget Remaining (SAL) 711112 Acceptance Financing from the Investment Fund Account 711113 Account of the Financing Acceptance BUN for Bonds Financing Domestic Acceptance 71112 – Banking Funds Moratorium 711121 Acceptance Financing from the Fund's Principal Moratorium to spare Former Aceh 7112 Acceptance Financing In the country – Non-Banking 71121 Acceptance The results of the privatization of the results of privatization of the Receptivity 711211 7113 Admission Proceeds Asset Restructuring Program 71131 acceptance of the results of the sale of assets Restructuring Program 711311 receipt of sale proceeds of asset Restructuring Program 711312 Acceptance/Penyelesaian Asset Sales Proceeds former IBRA 7241 Inclusion State Capital in State-owned enterprises (SOEs) in the country's Capital Participation 72411 State-owned enterprises (SOEs) www.djpp.kemenkumham.go.id 2012, no. 1320 19 724111 State Capital Investment in State-owned enterprises (SOEs) in the country's Capital Participation 7249 international agencies Include the State Capital 72491 on international agencies Include the State Capital 724911 on international bodies Include other capital 7243 72431 inclusion of other capital other capital Investment 724311 Investment 724312 Capital Government Infrastructure Support 72611 7261 SMF Support 726111 Support Infrastructure Infrastructure Investment the Government Investment 72711 7271 Government 727111 Government Investment 3. Account balance sheet ACCOUNTS ACCOUNT DESCRIPTION Section 1135 Smoothly Permanent Investment Section 11351 Smoothly Permanent Investment 113511 Section Smoothly Permanent Investments LONG TERM INVESTMENTS are 12 121 NON PERMANENT 1211 INVESTMENT ACCOUNT INVESTMENT FUND/account www.djpp.kemenkumham.go.id 2012, no. 1320 20 REGIONAL DEVELOPMENT INVESTMENT FUND ACCOUNT 12111/REGIONAL DEVELOPMENT ACCOUNT Fund Investment Account 121111 121112 Regional Development Account Funds the banking Restructuring 1212 12121 Fund Restructuring Banking Restructuring Fund 121211 1213 Revolving Fund 12131 Partnership Program (PK) 121311 Partnership Program (PK) Revolving Fund 12132 Ministries/institutions Revolving Fund 121321 Ministries/institutions Other Revolving Funds 12133 121331 Revolving Fund More investment in 1214 12141 Bonds investing in Bonds Investing in Bonds 121411 1215 Inclusion in Government Capital Project www.djpp.kemenkumham.go.id 2012, no. 1320 21 12151 Development Capital Investment of the Government in development projects in the Government Capital Participation 121511 project development Investment Other Non Permanent 1219 12191 Non Permanent Investments Other Investments Other Non Permanent 121911 11. The letter C in chapter IV regarding the mechanism of implementation of the Government's Investment in Government Investment Accounting System Modules as listed in the annex to the regulation of the Minister of finance Number 190/FMD. 05/2011 about Government Investment accounting system was modified to read as follows: c. system and Government Investment accounting procedures c. 1. Investment Reporting systems and Procedures of the Government in STATE-OWNED ENTERPRISES and Non-STATE-OWNED ENTERPRISES a. Adding a sourced from budgetary spending from the Government's Investment Budget (BA 999.03). www.djpp.kemenkumham.go.id


2012, no. 1320 22 REPORTING TK. UAKPA DJKN AS STEAM BUN INVESTMENT REPORTING GOVERNMENT DISBURSEMENT DIPA BA 999.03 PPK compose and submit SPP SP2D SP2D PP SPM make SPM Filed SPM to KPPN KPPN publishing SP2D Input Source Document verification and Reconciliation of data with KPPN Print reports, balance sheet, and create a LRA CaLK • Reviu by APIP Kemen SOES for Kemen SOES • Reviu by APIP Kemen finance for Recorded. Print report after the KND reviu LK Investment TK. UAKPA whole process of merging financial report Tk UAKPA Reconciliation with recipient a SOE Print LaporanNeraca, LRA and create CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment TK. UAKPA KEMEN SOES/DIRECTORATE of the WEALTH of the COUNTRY SEPARATED (was RECORDED. KND) AS UAKPA BUN www.djpp.kemenkumham.go.id 2012, no. 1320 23 b. Adding a sourced from State-owned Goods/projects financed BUDGET DJKN AS STEAM BUN REPORTING GOVERNMENT INVESTMENT the merge Process an entire Kindergarten UAKPA financial statements of reconciliation with the SOE recipients Print reports, balance sheet, and create a LRA Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment TK. UAKPA .DIT KND AS UAKPA BUN * BUN UAKPA kindergarten. REPORTING verification and record the source documents Through the journal of reconciliation with recipient a SOE Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu LK UAKPA PP TK. Investment addition of a/a addition of transactions Recap BMN/Memo Adjustments Description: * the formation of UAKPA just for the purposes of record keeping so that without DIPA www.djpp.kemenkumham.go.id 2012, no. 1320 24 c. Adding a sourced from State accounts receivable Conversion PP Additions a DJKN AS STEAM BUN GOVERNMENT INVESTMENT REPORTING processes throughout financial statements UAKPA reconciliation with Kindergarten Print a report of the recipient of STATE-OWNED ENTERPRISES, the balance sheet, the LRA and create CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment TK. UAKPA RECORDED DJPBN UNITS which SUPPORT SMI DATA RECORDED KND, DJKN AS UAKPA UAKPA LEVEL REPORTING BUN BUN Make a Recap recap of the addition of transactions transactions accounts receivable conversion into a verification of source documents and records SPM/SP2D Endorsement of reconciliation with a .dit SMI DJPBN Print Report balance sheet , The LRA and create CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu LK UAKPA PP TK. Investment addition of a poured in on NATIONAL BUDGET and DIPA/letter of approval of the conversion accounts receivable accounts receivable conversion transactions Recap into a www.djpp.kemenkumham.go.id 2012, no. 1320 25 d. addition of a derived from conversion of Receivable DJKN Dividend AS the Principal STEAM BUN GOVERNMENT INVESTMENT REPORTING processes throughout financial statements Tk UAKPA reconciliation with recipient a SOE Report Printing , balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment TK. UAKPA was RECORDED. PNBP-HEIGHT DJA UNIT THAT SUPPORTS THE DATA WAS RECORDED. KND AS the UAKPA REPORTING UAKPA BUN BUN Make a Recap recap of the addition of transactions transactions accounts receivable conversion into a • addition of a PP poured STATE BUDGET/DIPA or accounts receivable Conversion Approval • Dividend Recap deals conversion accounts receivable be a Pose to SPM KPPN verification of source documents and records Print the report, the balance sheet, the LRA and create CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu LK UAKPA SPM TK. Investment SP2D KPPN publishing SP2D Reconciliation of data with KPPN www.djpp.kemenkumham.go.id 2012 , No. 1320 e 26. Addition of a derived from the assets of other countries GOVERNMENT INVESTMENT REPORTING processes throughout financial statements Tk UAKPA reconciliation with recipient a SOE Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Kindergarten Investment. UAKPA REPORTING UAKPA BUN ⃰ IMPLEMENTATION create a recapitulation of the transaction verification and adding a record source documents Through the journal balance sheet transactions Recap addition of a Reconciliation with the recipient a SOE Print Report balance sheet, LRA and create CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu LK UAKPA TK. Investment Recap transaction addition of a Designation of goods findings, tegahan, treasure State assets into Asset Assignment Other State REGULATION into a Memo Adjustments Description: * the formation of UAKPA just for the purposes of record keeping so that without DIPA www.djpp.kemenkumham.go.id 2012, no. 1320 27 f. Adding a derived from the capitalization of STATE-OWNED Reserves TREATISE GMS DJKN AS STEAM BUN REPORTING GOVERNMENT INVESTMENT of the MINISTRY of STATE-OWNED UNITS that SUPPORT DATA RECORDED KND AS UAKPA BUN * BUN UAKPA LEVEL REPORTING processes throughout financial statements Tk UAKPA reconciliation with recipient a SOE Print reports, balance sheet, by the Inspectorate General of the LRA Reviu Kemenkeu Print Reports after the financial report of the Government's investment is direviu Level STEAM LK Investment TK. UAKPA Verify and record the source documents Through the journal Balances Reconciliation with recipient a SOE Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu LK UAKPA TK. Investment Recap transaction addition A TREATISE of GMS Made a replenishment transaction recap Recap transaction addition a Memo Adjustments Description: * the formation of UAKPA just for the purposes of record keeping so that without DIPA www.djpp.kemenkumham.go.id 2012, no. 1320 28 g. addition of a derived from revaluation of assets and agio DJKN AS STEAM BUN GOVERNMENT INVESTMENT REPORTING processes throughout financial statements Tk UAKPA reconciliation with recipient a SOE Print reports, balance sheet , The LRA and create CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Kindergarten Investment. UAKPA MINISTRY of STATE-OWNED UNITS that SUPPORT the DATA was RECORDED. KND AS UAKPA BUN * BUN UAKPA LEVEL REPORTING TREATISE GMS Made a replenishment transaction recap Recap transaction verification and adding a Record source documents Through the journal Balances Reconciliation with recipient a SOE Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu LK UAKPA TK. Investment Recap transaction addition a Memo Adjustments Description: * the formation of UAKPA just for the purposes of record keeping so that without DIPA www.djpp.kemenkumham.go.id 2012 , No. 1320 29 h. a Reduction due to the sale of shares in State-owned limited liability company, refines and due to the transfer of STATE-OWNED assets to a STATE-OWNED ENTERPRISE in the other or limited liability company, the establishment of new STATE-OWNED ENTERPRISES, or made into a wealth of a country that not dissociated TREATISE GMS PP reduction in a DJKN AS STEAM BUN GOVERNMENT INVESTMENT REPORTING processes throughout financial statements Tk UAKPA reconciliation with recipient a SOE Report Printing , balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment TK. UAKPA TREATISE of the GMS/PP reduction in a Create a reduction transactions recap Recap transaction Verification and recording a reduction of source documents in the journal Balances Reconciliation with STATE-OWNED Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu LK UAKPA TK. Investment Recap transaction IMPLEMENTATION a reduction of STATE-OWNED ENTERPRISES MINISTRY RECORDED KND AS UAKPA BUN * BUN UAKPA Memo REPORTING Adjustments Description: * the formation of UAKPA just for the purposes of record keeping so that without DIPA www.djpp.kemenkumham.go.id 2012, no. 1320 30 i. a Reduction due to the Foundation of the richness of a country that not dissociated TREATISE GMS DJKNSELAKU STEAM BUN GOVERNMENT INVESTMENT REPORTING processes throughout financial statements Tk UAKPA reconciliation with recipient a SOE Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment RECORDED UAKPA kindergarten. KND AS UAKPA BUN * BUN LEVEL REPORTING UAKPA the MINISTRY of STATE-OWNED ENTERPRISES IMPLEMENTING TREATISE UPS/PP reduction in a Create a reduction transactions recap Recap transaction Verification and recording a reduction of source documents Through the journal Balances Reconciliation with STATE-OWNED Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu LK UAKPA TK. Investment Recap a reduction Adjustment Memo transaction Description : * Formation of UAKPA just for the purposes of record keeping so that without DIPA www.djpp.kemenkumham.go.id


2012, no. 1320 31 c. 2. Investment Reporting systems and Procedures the Government on account of the parent investment fund DJKN AS STEAM BUN REPORTING INVESTMENT RECORDED SMI AS the UAKPA MANAGEMENT of DIPA BA 999.03 PPK drafting and applying for SPP PPSPM make SPM .dit SMI filed an SPM to KPPN KPPN publishing SP2D fund management at RIDI PIP SP2D SP2D DISBURSEMENTS as source documents Verification reporting and recording the source document of reconciliation with KPPN Print reports of LRA , Balance sheet and put together by the General Inspectorate Reviu CaLK Kemenkeu Print LK after reviu RIDI receive money from the account of the State Treasury Disbursements to Recipient Institutions joining processes throughout financial statements UAKPA reconciliation with PIP Kindergarten Printable reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment TK. UAKPA REPORTING Data about the placement and amount of funds Managed Investment Tk LK. UAKPA www.djpp.kemenkumham.go.id 2012 , No. 1320 32 C. 3. Investment Reporting systems and Procedures the Government on international financial institutions DJKN AS STEAM BUN GOVERNMENT INVESTMENT REPORTING processes throughout financial statements UAKPA reconciliation with Kindergarten international institutions Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment SECRETARIAT UAKPA TK. BKF AS UAKPA BUN REPORTING DIPA BA 999.03 PPK compose and submit SPP PPSPM make SPM BKF file a SPM to KPPN KPPN publishing SP2D MELTING SP2D (Rek BUN) international financial institutions Receiving Funds SP2D as source documents Verification reporting and recording the source document of reconciliation with KPPN Print reports of LRA, the balance sheet and put together by the General Inspectorate Reviu CaLK Kemenkeu Print LK LK reviu Investment after kindergarten. UAKPA www.djpp.kemenkumham.go.id 2012, no. 1320 33 c. 4. Investment Reporting systems and Procedures of the Government in the form of Revolving Funds financial statements throughout the merger process of Tk UAKPA Reconciliation with a rolling Fund Manager Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment TK. UAKPA PUBLIC SERVICE AGENCY AS UAKPA DJKN AS STEAM BUN BUN REPORTING GOVERNMENT INVESTMENT DIPA BA 999.03 PPK drafting and applying for SPP PPSPM make SPM BLU keKPPN KPPN published a SPM filed SP2D MELTING SP2D (Rek BUN) Revolving Fund Manager received the BLU Fund SP2D as source documents Verification reporting and recording the source document of reconciliation with KPPN Print reports of LRA, balance sheet, and put together by the General Inspectorate Reviu CaLK Kemenkeu Print LK LK reviu Investment after kindergarten. UAKPA www.djpp.kemenkumham.go.id 2012, no. 1320 34 c. 5. Systems and procedures of Government Investment in the form of Admissions Reporting Dividends from STATE-OWNED ENTERPRISES throughout the process of merging financial report Tk UAKPA Report Printing , balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK Investment TK. UAKPA was RECORDED. PNBP HEIGHT DJA AS UAKPA DJKN AS STEAM BUN BUN REPORTING GOVERNMENT INVESTMENT TREATISE GMS Mail Deposits rather than tax (SSBP) Verify and Record the source Document Reviu by Inspectorate General Kemenkeu Print direviu Print after LRA LK, balance sheet and Reconciliation with CaLK was recorded. PKN/.dit APK LK Investment TK. UAKPA Reconciliation with the STATE-OWNED www.djpp.kemenkumham.go.id 2012, no. 1320 35 c. 6. Investment Reporting systems and Procedures of the Government in the Order C. 6. Systems and Reporting Procedures of Government Investment in the framework of the establishment of Shariah-compliant Securities Issuer Company country (SBSN) DJKN AS STEAM BUN GOVERNMENT INVESTMENT REPORTING processes throughout financial statements UAKPA Reconciliation of kindergarten with a .dit EAS DJPU Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial statements Investment Investment Tk LK. UAKPA was RECORDED. EAS, DJPU AS UAKPA BUN REPORTING DIPA BA 999.03 PPK compose and submit SPP PPSPM make SPM .dit EAS propose SPM to KPPN KPPN publishing SP2D MELTING SP2D Funds Transfer to the account of the recipient of the SP2D as a source document Verification reporting and recording the source document of reconciliation with KPPN Print reports of LRA, the balance sheet and put together by the General Inspectorate Reviu CaLK Kemenkeu Print LK LK reviu Investment after kindergarten. UAKPA www.djpp.kemenkumham.go.id 2012 , No. 1320 36 c. 7. Systems and Procedures of reporting the receipt of aPembiayaan from privatisation and Divestment Deputy Field restructuring and strategic planning secretariat of the Ministry of STATE-OWNED ENTERPRISES SOES As UAKPA BUN * GOVERNMENT INVESTMENT REPORTING evidence of results Do Setor recap of the results of the acceptance of privatisation and divestment, for periods of semiannual results Report the receipt of privatisation and divestment semiannual period for Reconciliation with the Directorate of PKN and KPPN Print reports of LRA, balance sheets and compile the CaLK Reviu by Inspectorates Kemen SOES Print LK after reviu verification and record the source documents Report the acceptance of Results Privatization/Divestment process of merging the entire Kindergarten financial reports of reconciliation with recipient a SOE Print reports, balance sheet, and create a LRA CaLK Reviu by Inspectorate General Print report after Kemenkeu direviu financial report of the Government's Investment Level STEAM BUN LK LK UAKPA TK. Investment Investment TK. UAKPA Memo Adjustments Description: * the formation of UAKPA just for the purposes of record keeping so that without DIPA www.djpp.kemenkumham.go.id 2012, no. 1320 37 c. 8. Investment Reporting systems and Procedures of the Government on the Unit other than STATE-OWNED ENTERPRISES/LKI the scope of the investment, which includes Government Units other than STATE-OWNED ENTERPRISES/The white garment LKI Assets categorized as Other Units or KND Have assets that are categorized as Government Investment was RECORDED. KND AS UAKPA-BUN * UNITS download SUPPORT DATA UAKPABUN LEVEL REPORTING financial reporting Unit/Data and official information delivered Unit verification and Record Documents the source Print report and drawing up balance sheets, LRA CaLK Reviu By Inspectorate-General Kemenkeu DJKN AS a UAPBUN GOVERNMENT INVESTMENT REPORTING Investment Tk LK. UAKPA LK UAKPA TK. Investment processes throughout financial statements UAKPA reconciliation with Tk UAKPA BUN/Unit Print LRA , Balance sheet and CALK Reviu By Inspectorate General Print report after direviu the financial report of the Government's Investment Level STEAM BUN/Unit financial statement Data and official information submitted Data Update/Rekonsialiasi Units with Unit Memo Adjustments Description: * the formation of UAKPA just for the purposes of record keeping so that without DIPA www.djpp.kemenkumham.go.id 2012, no. 1320 38 article II of this Ministerial Regulation comes into force on the date of promulgation. 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 26 December 2012 the MINISTRY of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO d. w. Enacted in Jakarta on 26 December 2012 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN. Paragraph II in chapter V concerning the systems and procedures of the Government in the Investment Transaction Reconciliation Module accounting system of investment the Government as contained in the annex to the regulation of the Minister of finance Number 190/FMD. 05/2011 about Government Investment modified Accounting System so that it becomes as follows: in order to realize the validity of data and documents, then the need for reconciliation or update data, among others: a. Reconciliation of data between financial reports/UAKPA-BUN with KPPN is carried out every month for the LRA; b. data Reconciliation/financial statements between STEAM BUN with Government Investment accounting and reporting Directorate of finance is conducted each semester and annual; c. Reconciliation of data/financial statements between STEAM BUN with Government Investment UAKPA-BUN held every semester and annual; d. Updating of data and documents include international institutions with international institutions by BKF; The procedures for data reconciliation/financial statements was carried out in accordance with the applicable provisions. www.djpp.kemenkumham.go.id