Regulation Of The Minister Of Finance Number 241/fmd. 05/2012 Year 2012

Original Language Title: Peraturan Menteri Keuangan Nomor 241/PMK.05/2012 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515d4943a0b1ac313233353036.html

BN 1349-2012. doc REPUBLIC INDONESIA No. 1349, 2012 the MINISTRY of finance. Accounting System. Shopping For Subsidies. The report. Repeal. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 241/FMD. 05/2012 ABOUT ACCOUNTING SYSTEMS SHOPPING SUBSIDIES and other SPENDING by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order the implementation of provisions of article 17A subsection (5) of the regulation 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 196/FMD. 05/2008 about the procedures for the preparation And presentation of financial statements Expenditure subsidies and other Spending on the part of the budget Financing and calculation; b. that at current spending subsidies and miscellaneous expenditures set out in separate parts of the budget the budget subsidies and other budget needs to be done so that the refinement and reorganize the provisions on procedures for the preparation and presentation of financial statements expenditure subsidies and other spending on the part of financing and budget calculations as set forth in the regulation of the Minister of finance Number 196/FMD. 05/2008; www.djpp.depkumham.go.id 2012 No. 1349 2 c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of Finance on accounting system of subsidies and Expenditures other Expenditures; Remember: 1. 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); 2. Regulation 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; Decide: Define: REGULATION Of The MINISTER Of FINANCE On ACCOUNTING SYSTEM And SUBSIDY SHOPPING SHOPPING Etc. CHAPTER I GENERAL PROVISIONS Section I Definitions article 1 In this Ministerial Regulation, the definition of: 1 the Subsidy Expenditures accounting systems hereinafter referred to as SA BS is a series of manual or computerized procedures ranging from data collection, logging, pengikhtisaran, to the position of finance and reporting financial operations over the transaction spending subsidies. 2 accounting systems Miscellaneous Expenditures are hereinafter referred to as SA BL is a series of manual or computerized procedures ranging from data collection, logging, pengikhtisaran, up to the reporting of financial operations and financial position over other shopping deals. 3 Shopping Subsidies is Government spending given to company/institution that aims to assist in the cost of production so that the selling price of the product/service that is produced can be reached by the community. www.djpp.depkumham.go.id 2012 No. 1349 3 4 Miscellaneous Expenditure is the expenditure budget for the activity which is not unusual and is not expected to repeat such a natural disaster, social disaster, and other unexpected expenditures that are absolutely necessary in order to conduct of the authority of the Central Government/region. 5 Ministries/institutions are the Ministries/government agencies/Ministries of non State institutions. 6 the other party is a government agency/organizational unit outside Ministries/agencies and incorporated the law that use of the budget is sourced from STATE BUDGET and not a work Unit (SKPD) Area of the device as a local government entity, and therefore obliged to organise accounting system Instances (SAI) appropriate conditions. 7 Accounting Entities are units of Government shall be obliged to convene the budget User accounting and financial reports to reporting entities incorporated in. 8 Reporting Entities is a government unit that consists of one or more accounting entity shall be obliged to submit a report of accountability in the form of financial statements. 9 Accounting Unit Treasurer General of the State which hereafter UA BUN is a unit of accounting in the Ministry of finance, which performs coordination activities and the construction of accounting and financial reporting level STEAM BUN and simultaneously do the merger financial statements sekuruh STEAM BUN. 10 units of Accounting Associate Treasurer General State subsidy Expenditures hereafter STEAM BUN BS is the accounting unit on the Unit Echelons I Ministry of finance the merger financial statements throughout the UAPPA BUN PBS. 11 the accounting Unit of the State General Treasurer Shopping Helpers etc. hereinafter called STEAM BUN BL is the accounting unit on the Unit Echelons I Ministry of finance the merger financial statements throughout the UAPPA BUN LBC. 12 Unit Accounting Associate Users Budget Treasurer General State subsidy Shopping User hereinafter UAPPA BUN PBS is a Unit of accounting on Ministries/institutions/other parties that perform the merger financial statements throughout the UAPPA E1 BUN PBS. 13 units of Auxiliary Accounting Users Budget Treasurer General State Spending other Users who then called UAPPA BUN LBC is the Accounting Units at the Ministries/Agencies/other parties that perform the merger financial statements throughout the UAPPA E1 BUN LBC located underneath. www.djpp.depkumham.go.id 2012 No. 1349 Helper User Accounting Unit 4 14 Budget Level Echelon I Treasurer's General State subsidy Shopping User hereinafter UAPPA-EI BUN PBS is a unit of accounting units of Echelon I Ministries/institutions/other party: secretarial merger financial statements the whole UAKPA BUN PBS. 15 units of Accounting Associate degree of Budget Users Echelon I Treasurer's General State Spending other Users who then called UAPPA-EI BUN LBC is a unit of accounting Unit at Echelon I Ministries/institutions/other party: secretarial merger financial statements the whole UAKPA BUN LBC located underneath. 16 Accounting Unit power user User State General Treasurer Budget Spending Subsidies hereinafter referred UAKPA BUN PBS is a unit of accounting agency that performs accounting and financial reporting at the level of the working units of the General Treasurer of the State budget is Part of users Spending subsidies. 17 Unit Accounting power user User State General Treasurer Budget shopping Shopping etc. hereinafter referred UAKPA BUN LBC is the accounting unit establishments that perform accounting and financial reporting at the level of the working units of the General Treasurer of the State budget is part of the user's shopping cart, etc. 18 the balance sheet is a report that presents the financial position of an entity information reporting on assets, debt, and equity funds on a specific date. 19 report of the realization of the Budget which further abbreviated as LRA is a report that presents the information realization of income, expenditure, deficit/surplus and transfer financing, more/less the rest of the financing of the budget of each compared with the budget in one period. 20 notes to financial statements that CaLK was henceforth report presents information about a detailed list or explanation or analysis upon the value of an email is presented in the report on realization of budget, balance sheet and cash flow statement in the framework of adequate disclosure. 21 state-owned Goods, hereinafter abbreviated BMN, is all goods bought or obtained over the STATE BUDGET burden or derived from other legitimate earnings. 22 Budget Implementation Checklist which further shortened DIPA is a document the implementation of the budget drawn up by the user/User Power Budget budget and endorsed by the Minister of finance as Treasurer General of the State. www.djpp.depkumham.go.id 2012 No. 1349 5 23 Warrants Paying a further abbreviated MSS is a document published/is used by PA/PA/Signing Officer Authority MSS allocation of funds to disburse the Fund source of DIPA or other documents used interchangeably. 24 Warrants Disbursement hereinafter referred SP2D is a warrant issued by the KPPN as a Power BUN for the implementation of expenditure over BUDGET burden based on SPM. 25 Archive computer Data which further abbreviated ADK archive data is in the form of Compact discs, USB Flash Disc, or other digital storage media containing transaction data, data books, and/or other data. 26 penyelusuran Reviu is a procedure the figures in the financial statements, request for information, and analytical base should be sufficient for Internal Oversight Apparatus to give limited confidence that there are no material modifications that should be made to financial statements so that the financial statements comply with the accounting standards of governance. 27 data matching is the process of reconciling financial transactions that are processed with some systems/subsystems are different based on the same source document. 28 source documents are documents related to financial transactions that are used as sources or proof to generate accounting data. 29 accounting standards of governance are the accounting principles applied in compiling and presenting the financial statements of the Government. The second part of the scope of article 2 (1) this ministerial regulation governing accounting system: a. Spending Subsidies; and b. the shopping etc. (2) the BS as referred to in paragraph (1) letter a consists of: a. a shopping Subsidy financial institution State enterprises; b. FUEL Subsidy Spending; c. Non-FUEL Subsidy Spending rates/fees; d. Shopping Non-FUEL Tax Subsidies; www.djpp.depkumham.go.id


2012, no. 1349 6 e. Non-FUEL Subsidy Spending More; f. FUEL Subsidy Spending in Non-Price/Cost II; g. Shopping Subsidies in the framework of PSO; h. Shopping Subsidies financial institutions private companies; i. Shopping mortgage interest Subsidies; j. Shopping Credit Subsidy Program II; Shopping Subdisi and k. Non-Financial Institutions. (3) the BL as mentioned on paragraph (1) letter b consists of: a. Shopping other Reserve Fund I; b. Shopping other Reserve Fund II; c. Expenditures other Non Ministry; d. other Shopping Services BUN; e. Miscellaneous Shopping BUN; f. Miscellaneous Shopping emergency response; and g. Other Miscellaneous Expenditures. CHAPTER II article 3 ACCOUNTING SYSTEMS (1) BS and S a BL is a system of the accounting system of the State General Treasurer (SA BUN). (2) SA SA BS and BL respectively produce financial statements consisting of: a. the LRA; b. balance sheet; and c. the CaLK. CHAPTER III ACCOUNTING UNIT is considered part of the accounting Unit and Accounting Unit Subsidy Shopping Shopping other articles 4 (1) in the framework of the implementation of the SA BS, accounting unit was formed, consisting of: a. STEAM BUN BS; www.djpp.depkumham.go.id 2012 No. 1349 7 b. UAKPA BUN PBS; c. UAPPA-E1 BUN PBS; and d. UAPPA BUN PBS. (2) in the framework of the implementation of the SA accounting unit, formed BL consisting of: a. STEAM BUN BL; b. UAKPA BUN PBL; c. UAPPA-E1 BUN PBL; and d. UAPPA BUN LBC. (3) STEAM BUN BS as referred to in paragraph (1) letter a and steam BUN BL as referred to in paragraph (2) letter a was implemented by the Directorate General of budget. (4) the person in charge of accounting units at the Ministries/Agencies/other party as users Spending Subsidies referred to in paragraph (1) is responsible for: a. implementation of budget Subsidies in the unit; and b. reporting to STEAM BUN BS. (5) the person in charge of accounting units at the Ministries/Agencies/other parties as the users shopping cart etc as mentioned in subsection (2) is responsible for: a. the implementation of the budget of others on the unit; and b. reporting to STEAM BUN BL. The second part of the accounting Unit of the administering State-owned goods, article 5 (1) in the case of accounting units at the Ministries/Agencies/other party's user Shopping Subsidies as referred to in article 4 paragraph (1), the accounting unit BMN menatausahakan referred to also act as the accounting Unit of the Auxiliary User Goods Spending subsidies. (2) in the case of accounting units at the Ministries/Agencies/other parties as the users shopping cart etc as mentioned in article 4 paragraph (2), the accounting unit BMN menatausahakan referred to also act as the accounting Unit Helpers Users Shopping Items etc. (3) the accounting Unit as referred to in paragraph (1) and paragraph (2) execute: www.djpp.depkumham.go.id 2012 No. 1349 8 a. Recording report BMN BMN acquisition; and b. the submission of reports to the unit hierarchical BMN accounting user stuff on it to do the merge. Article 6 (1) BMN originating from: a. Expenditures Subsidies submitted from the Directorate General of the budget as a STEAM BUN Shopping Subsidies to the working units of the Ministries/Agencies/other parties who manage Shopping Subsidies; and b. other Expenditures are submitted from the Directorate General of the budget as a STEAM BUN Shopping etc to Work units of Ministries/institutions/other parties who manage Shopping etc. (2) the surrender of BMN as referred to in subsection (1) is poured in a news event of the Handover (BAST), signed by the Director General budget and Echelon Officials in the Ministry I country/institution/other parties that carry out secretarial functions. (3) submission of BMN as referred to in paragraph (2) was carried out at the latest on 31 December of the year concerned or up to the end of the activity. (4) the Handover Event News (BAST) as referred to in paragraph (3) ditembuskan to the Director General of the country's Wealth as the provider of the goods. (5) the form and content of the news event of the Handover (BAST) made to the format as contained in Modules that are part an integral part of this regulation of the Minister. CHAPTER IV of the DOCUMENT source article 7 (1) of the financial statements and the financial report of Subsidy Shopping Shopping etc as mentioned in article 3 paragraph (2) are each arranged by financial year concerning the Source Document. (2) the source Documents referred to in subsection (1) include the following: a. DIPA; b. revision of DIPA; c. SPM; and d. SP2D. www.djpp.depkumham.go.id 2012 No. 1349 of 9 (3) in addition to the source documents referred to in subsection (2), the unit of accounting and accounting unit of subsidy shopping Shopping etc compiled financial statements with the consists of Source Documents: a. Memo Adjustments; b. proof of the acceptance of the State; c. Deposit Refund Letter shopping (SSPB); d. Warrant Bookkeeping Endorsement (SP3) and/or Notice of Disbursement (NoD); e. News Event Handover of assets (BAST); f. Direct Grants of probate Warrant (SP2HL) and a letter of Endorsement in direct Grants (SPHL); and/or g. Memos Endorsement Grants Direct goods/services/Securities (MPHL-BJS), based on the types of transactions in accordance with the conditions militate-invitation. Chapter V PREPARATION and FILING of FINANCIAL STATEMENTS is considered part of the Drafting and filing of financial statements Considered Paragraph Subsidy Shopping Drafting financial statement Level UAKPA BUN PBS article 8 (1) UAKPA BUN PBS as referred to in article 4 paragraph (1) letter b to process source documents as referred to in article 7 for organized into financial reports. (2) the financial statements referred to in subsection (1) are drawn up: a. monthly; b. quarterly; c. the semester; and d. yearly. Article 9 (1) monthly financial reports as stipulated in article 8 paragraph (2) letter a and quarterly financial reports as referred to in article 8 paragraph (2) letter b consists of: www.djpp.depkumham.go.id 2012 No. 1349 10 a. LRA PBS; and b. the balance of PBS. (2) UAKPA BUN PBS did a monthly reconciliation of the financial statements referred to in subsection (1) with the State Treasury Ministry Office (KPPN). (3) the results of the reconciliation referred to in subsection (2) is poured in a news Event of reconciliation. (4) the form and content of the News Event of reconciliation referred to in paragraph (3) is made according the format as contained in Modules that are part an integral part of this regulation of the Minister. (5) after performing the reconciliation referred to in subsection (2), UAKPA BUN PBS delivering monthly financial reports and quarterly financial reports with ADK-E1 UAPPA BUN to PBS. (6) monthly financial Report referred to in subsection (5) submitted to the UAPPA-E1 BUN PBS at least the 10th of the next month. (7) a quarterly financial statement referred to in subsection (5) submitted to the UAPPA-E1 BUN PBS at least: a. on 12 April of the year concerned for the quarter I; b. July 10, the year regarding to quarter II; c. on 12 October of the year concerned for quarter III; and d. 20 January next year for quarter IV of article 10 (1) the semiannual financial reports as stipulated in article 8 paragraph (2) Letter c and the annual financial report referred to in article 8 paragraph (2) letter d consists of: a. the LRA PBS; b. the balance of PBS; and c. CaLK PBS. (2) the semiannual financial reports and the annual financial report referred to in subsection (1) is submitted to UAPPA-E1 BUN PBS accompanied by ADK and statements of responsibility. (3) the semiannual financial statements referred to in subsection (2) is submitted to UAPPA-E1 BUN PBS at least 10 July of the year concerned. (4) the annual financial report referred to in subsection (2) is submitted to UAPPA-E1 BUN PBS at the latest on 20 January next year. www.djpp.depkumham.go.id 2012 No. 1349 11 second paragraph of Financial report preparation Level UAPPA-E1 BUN PBS article 11 (1) UAPPA-E1 BUN PBS merger financial statements the whole UAKPA BUN PBS as referred to in article 9 paragraph (1) and article 10 paragraph (1) to draw up a financial statement level UAPPA-E1 BUN PBS. (2) financial statement level UAPPA-E1 BUN PBS as referred to in subsection (1) consists of: a. quarterly; b. semester; and c. annual. (3) quarterly financial reports as referred to in paragraph (2) letter a consists of: a. the LRA PBS; and b. the balance of PBS. (4) the semiannual financial reports as referred to in paragraph (2) letter b and the annual financial report referred to in paragraph (2) Letter c consists of: a. the LRA PBS; b. the balance of PBS; and c. CaLK PBS. (5) the quarterly financial reports as referred to in paragraph (3) was delivered to the UAPPA BUN PBS accompanied by ADK at least: a. April 20-year deals for the quarter I; b. 15 July of the year in regard to quarter II; c. on 20 October of the year concerned for quarter III; and d. the date 29 January next year to quarter IV. (6) the semiannual financial reports as referred to in paragraph (4) is submitted to UAPPA BUN PBS accompanied by ADK and statement of liability at least 15 July of the year concerned. (7) the annual financial report referred to in subsection (4) is submitted to UAPPA BUN PBS accompanied by ADK and slowest responsibility statement on 29 January of the year concerned. www.djpp.depkumham.go.id


2012, no. 1349 12 Third paragraph of Financial report preparation Level UAPPA BUN PBS article 12 (1) UAPPA BUN PBS merger financial statements throughout the UAPPA-E1 BUN PBS as mentioned in section 11 subsection (3) and subsection (4) to draw up a financial statement level UAPPA BUN PBS. (2) financial statement level UAPPA BUN PBS as referred to in subsection (1) consists of: a. quarterly; b. semester; and c. annual. (3) quarterly financial reports as referred to in paragraph (2) letter a consists of: a. the LRA PBS; and b. the balance of PBS. (4) the semiannual financial reports as referred to in paragraph (2) letter b and the annual financial report referred to in paragraph (2) Letter c consists of: a. the LRA PBS; b. the balance of PBS; and c. CaLK PBS. (5) the quarterly financial reports as referred to in paragraph (3) is submitted to STEAM BUN BS accompanied by ADK at least: a. on April 26, year in regard to quarterly I; b. 20 July year regarding to quarter II; c. on 29 October of the year concerned for quarter III; and d. the date 9 October next year to quarter IV. (6) the semiannual financial reports as referred to in paragraph (4) is submitted to STEAM BUN BS accompanied by ADK and slowest responsibility statement on 20 July of the year concerned. (7) the financial statements referred to in subsection (4) is submitted to STEAM BUN BS accompanied by ADK and statement of liability at least February 9 next year. www.djpp.depkumham.go.id 2012 No. 1349 13 Fourth paragraph of Financial report preparation Level STEAM BUN PBS Article 13 (1) STEAM BUN BS merger financial statements throughout the UAPPA BUN PBS as stipulated in article 12 paragraph (4). (2) based on the results of merging financial report referred to in subsection (1), steam BUN compiled a semiannual financial reports and annual financial reports the level of STEAM BUN BS. (3) the semiannual financial reports and the annual financial report referred to in subsection (2) consists of: a. the LRA BS; b. balance sheet BS; and c. CaLK BS. (4) STEAM BUN PBS do reconciliation semiannual financial statements and the annual report by the Directorate General of the Treasury in particular the Directorate of accounting and financial reporting as UA BUN. (5) the results of the reconciliation referred to in paragraph (4) was poured in a news Event of reconciliation. (6) the form and content of the News Event of reconciliation referred to in subsection (5) is made according the format as contained in Modules that are part an integral part of this regulation of the Minister. (7) after performing the reconciliation referred to in subsection (4), STEAM BUN BS deliver semiannual financial reports and annual financial reports to the UA BUN. (8) the semiannual financial reports as referred to in paragraph (7) submitted to UA BUN no later than July 27 years concerned. (9) the annual financial report referred to in subsection (7) is submitted to UA BUN at the latest on 25 February next year. The fifth paragraph of the preparation of the financial statements of the Ministry of State/institution/other parties that did not receive Subsidies on the Budget Allocation for the next year of article 14 (1) the accounting Entity and/or Reporting Entity that received no Subsidy budget allocation the following year should make the financial report and financial statements cover the liquidation. www.djpp.depkumham.go.id 2012 No. 1349 14 (2) of the Ordinance the preparation and presentation of financial statements for the accounting Entity and/or Reporting Entity users are Expenditure subsidy budget allocation did not receive Subsidies next fiscal year be carried out in accordance with the laws governing invitations-implementation of liquidation accounting entities and entities reporting on the Ministries/agencies. The second part is the preparation and filing of financial statements Miscellaneous Expenditures Paragraph Unity Financial report preparation Level UAKPA BUN LBC Article 15 (1) UAKPA BUN LBC as referred to in article 4 paragraph (1) letter b to process source documents as referred to in article 7 for organized into financial reports. (2) the financial statements referred to in subsection (1) are drawn up: a. monthly; b. quarterly; c. the semester; and d. yearly. Article 16 (1) monthly financial reports as stipulated in article 15 paragraph (2) letter a and quarterly financial reports as stipulated in article 15 paragraph (2) letter b consists of: a. the LRA PBL; and b. the PBL's balance sheet. (2) UAKPA BUN LBC perform a monthly reconciliation of the financial statements referred to in subsection (1) with the State Treasury Ministry Office (KPPN). (3) the results of the reconciliation referred to in subsection (2) is poured in a news Event of reconciliation. (4) the form and content of the News Event of reconciliation referred to in paragraph (3) is made according the format as contained in Modules that are part an integral part of this regulation of the Minister. (5) after performing the reconciliation referred to in subsection (2), UAKPA BUN LBC deliver monthly financial reports and quarterly financial reports with ADK-E1 UAPPA BUN to PBL. www.djpp.depkumham.go.id 2012 No. 1349 15 (6) monthly financial reports as referred to in paragraph (5) was delivered to LBC UAPPA-E1 BUN at the latest date of next month. (7) a quarterly financial statement referred to in subsection (5) submitted to the UAPPA-E1 BUN LBC at least: a. on 12 April of the year concerned for the quarter I; b. July 10, the year regarding to quarter II; c. on 12 October of the year concerned for quarter III; and d. 20 January next year to quarter IV article 17 (1) the semiannual financial reports as stipulated in article 15 paragraph (2) Letter c and the annual financial report referred to in article 15 paragraph (2) letter d consists of: a. the LRA PBL; b. the balance of PBL; and c. CaLK LBC. (2) the semiannual financial reports and the annual financial report referred to in subsection (1) is submitted to UAPPA-E1 BUN LBC accompanied by ADK and statements of responsibility. (3) the semiannual financial statements referred to in subsection (2) is submitted to UAPPA-E1 BUN LBC slowest 10 July of the year concerned. (4) the annual financial report referred to in subsection (2) is submitted to UAPPA-E1 BUN LBC at the latest on 20 January next year. The second paragraph of Financial report preparation Level UAPPA-E1 BUN LBC Article 18 (1) UAPPA-E1 BUN LBC do merging financial report the whole UAKPA BUN LBC as stipulated in article 16 paragraph (1) and 17 subsection (1) to draw up a financial statement level UAPPA-E1 BUN LBC. (2) financial statement level UAPPA-E1 BUN LBC as referred to in subsection (1) consists of: a. quarterly; b. semester; and c. annual. www.djpp.depkumham.go.id 2012 No. 1349 16 (3) quarterly financial reports as referred to in paragraph (2) letter a consists of: a. the LRA PBL; and b. the PBL's balance sheet. (4) the semiannual financial reports as referred to in paragraph (2) letter b and the annual financial report referred to in paragraph (2) Letter c consists of: a. the LRA PBL; b. the balance of PBL; and c. CaLK LBC. (5) the quarterly financial reports as referred to in paragraph (3) was delivered to LBC along with BUN UAPPA ADK at least: a. April 20-year deals for the quarter I; b. 15 July of the year in regard to quarter II; c. on 20 October of the year concerned for quarter III; and d. the date 29 January next year to quarter IV. (6) the semiannual financial reports as referred to in paragraph (4) was delivered to LBC along with BUN UAPPA ADK and statement of liability at least 15 July of the year concerned. (7) the annual financial report referred to in paragraph (4) was delivered to LBC along with BUN UAPPA ADK and slowest responsibility statement on 29 January of the year concerned. The third paragraph of the preparation of the financial statement Level UAPPA BUN LBC article 19 (1) UAPPA BUN LBC merger financial statements throughout the UAPPA-E1 BUN LBC as stipulated in article 18 paragraph (3) and subsection (4) to draw up a financial statement level UAPPA BUN LBC. (2) financial statement level UAPPA BUN LBC as referred to in subsection (1) consists of: a. quarterly; b. semester; and c. annual. www.djpp.depkumham.go.id


2012, no. 1349 17 (3) quarterly financial reports as referred to in paragraph (2) letter a consists of: a. the LRA PBL; and b. the PBL's balance sheet. (4) the semiannual financial reports as referred to in paragraph (2) letter b and the annual financial report referred to in paragraph (2) Letter c consists of: a. the LRA PBL; b. the balance of PBL; and c. CaLK LBC. (5) the quarterly financial reports as referred to in paragraph (3) is submitted to STEAM BUN BL accompanied by ADK at least: a. on April 26, year in regard to quarterly I; b. 20 July year regarding to quarter II; c. on 29 October of the year concerned for quarter III; and d. the date 9 October next year to quarter IV. (6) the semiannual financial reports as referred to in paragraph (4) is submitted to STEAM BUN BL accompanied by ADK and slowest responsibility statement on 20 July of the year concerned. (7) the financial statements referred to in subsection (4) is submitted to STEAM BUN BL accompanied by ADK and statement of liability at least February 9 next year. The fourth paragraph of the preparation of the financial statements the level of STEAM BUN BL article 20 (1) STEAM BUN BL merger financial statements throughout the UAPPA BUN LBC as stipulated in article 19 paragraph (4). (2) based on the results of merging financial report referred to in subsection (1), steam BUN BL compiled a semiannual financial reports and annual financial reports the level of STEAM BUN BL. (3) the semiannual financial reports and the annual financial report referred to in subsection (2) consists of: a. the LRA BL; b. the balance of BL; and c. CaLK BL. www.djpp.depkumham.go.id 2012 No. 1349 18 (4) STEAM BUN BL reconcile semiannual financial statements and the annual report by the Directorate General of the Treasury in particular the Directorate of accounting and financial reporting as UA BUN. (5) the results of the reconciliation referred to in paragraph (4) was poured in a news Event of reconciliation. (6) the form and content of the News Event of reconciliation referred to in subsection (5) is made according the format as contained in Modules that are part an integral part of this regulation of the Minister. (7) after performing the reconciliation referred to in subsection (4), STEAM BUN BL deliver semiannual financial reports and annual financial reports to the UA BUN. (8) the semiannual financial reports as referred to in paragraph (7) submitted to UA BUN no later than July 27 years concerned. (9) the annual financial report referred to in subsection (7) is submitted to UA BUN at the latest on 25 February next year. The fifth paragraph of the preparation of the financial statements of the Ministry of State/institution/other party got no Budget Allocations etc In the next clause 21 (1) accounting and Reporting Entities Entities that did not receive budget allocation others next year should make the financial report and financial statements cover the liquidation. (2) the procedures for the preparation and presentation of financial statements for the accounting Entity and Reporting Entity users Spending more next fiscal year be carried out in accordance with the laws and regulations governing the implementation of the liquidation accounting entities and entities reporting on the Ministries/agencies. CHAPTER VI LIABILITY STATEMENT and a statement of the Union Section REVIU's responsibility Article 22 (1) and PBS UAKPA UAKPA BUN BUN PBL as the Accounting Entity makes a statement of responsibility (Statement of Responsibility). www.djpp.depkumham.go.id 2012 No. 1349 19 (2) UAPPA-E1 UAPPA PBS, BUN-BUN E1 LBC, UAPPA BUN BUN UAPPA PBS, LBC and steam BUN BS, and steam BUN BL as the reporting Entity makes a statement of responsibility (Statement of Responsibility). (3) a statement of responsibility (Statement of Responsibility) as referred to in paragraph (1) and paragraph (2) contains a statement that the management of income and Expenditure Budget of the State (STATE BUDGET) has been organized on the basis of an adequate internal control systems and financial accounting has been organized in accordance with Government accounting standards. (4) a statement of responsibility (Statement of Responsibility) may be given a paragraph of explanation for an event that has not been included in the financial statements. (5) a statement of responsibility (Statement of Responsibility) attached at the time of submission of annual and semiannual financial reports. (6) the form and content of the statement of responsibility (Statement of Responsibility) is made according the format as contained in Modules that are part an integral part of this regulation of the Minister. The second part of the statement has been Direviu of article 23 (1) of the financial statements prior to Shopping Subdisi as referred to in article 10 paragraph (1), article 11 paragraph (4), article 12 paragraph (4) and the financial statements Miscellaneous Expenditures referred to in Section 17 subsection (1), article 18 paragraph (4), article 19 paragraph (4) is submitted to the hierarchical unit accounting and reporting unit on it, the financial statements should be direviu first by Apparatus of Internal oversight on the Government's Ministry of finance. (2) the results referred to in paragraph reviu (1) report results poured in the form of the statement has been Direviu reviu as part of the financial statements. (3) the statement has been Direviu as referred to in paragraph (2) was signed by the Government on Internal Oversight Apparatus of the Ministry of finance. (4) the Internal supervision of the Government Authorities at the Ministry of finance may request assistance to the Government's Internal Oversight Apparatus in Ministries/agencies and/or internal supervisory authorities on the other party to perform reviu and sign a statement has been Direviu over financial reporting Spending subsidies and other Spending on Ministries/institutions/other parties. (5) the form and content of the statement has been made to the format Direviu as listed in the Modules that are part of which is inseparable from the regulation of the Minister. www.djpp.depkumham.go.id 2012 No. 1349 20 CHAPTER VII CLOSING PROVISIONS Article 24 SA SA BL BS and implemented in accordance with the accounting system and Accounting system of Subsidy Shopping Shopping etc as listed in the annex which is an integral part of part of the regulation of the Minister. Article 25 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of finance Number 196/FMD. 05/2008 about the procedures for the preparation and presentation of financial statements Expenditure subsidies and other Spending on the part of the budget financing and calculation, revoked and declared inapplicable. Article 26 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 December 27, 2012, MINISTER of FINANCE of REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on December 27, 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.depkumham.go.id