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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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REPUBLIC OF INDONESIA STATE NEWS

No. 1349, 2012 MINISTRY OF FINANCE. Accounting. Shopping Subsidy. Report.

NUMBER 241/PMK.05/ 2012 ON

ACCOUNTING SYSTEM OF SUBSIDISED SHOPPING AND OTHER SHOPPING

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

Weigh: a. that in order to exercise the provisions of Article 17A paragraph (5) 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, has been assigned the Finance Minister Regulation Number 196 /PMK.05/ 2008 on the Tata Way Drafting And Presentation Of The Financial Report Of Subsidised Shopping And Other Shopping on The Financing Budget And Calculations;

b. That at this time the spending of subsidies and other shopping is set in a separate budget section, which is part of the budget for subsidies and other shopping budgets, so that it needs to be done and reset the terms of the budget. Regarding the drafting and presentation of the financial report of the subsidy shopping and other spending on the part of the financing and calculation budget as set up in the Finance Minister Regulation Number 196 /PMK.05/2008;

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c. that based on consideration as in letter a and letter b, it is necessary to establish the Finance Minister's Regulation on the Subsidy Shopping Accounting System and Other Shopping;

Given : 1. Government Regulation No. 71 of 2010 on Governing Accounting Standards (State Sheet Of Indonesia Year 2010 Number 123, Additional Gazette Republic Indonesia Number 5165);

2. Regulation of the Finance Minister Number 171 /PMK.05/ 2007 on the Accounting and Financial Reporting System of the Central Government as amended by the Regulation of Finance Minister Number 233 /PMK.05/2011;

DECIDED:

SET: REGULATION FINANCE MINISTER ON THE ACCOUNTING SYSTEM OF SUBSIDIE SHOPPING AND OTHER SHOPPING.

CHAPTER I OF THE GENERAL PROVISION

Section Parts Definition Article 1

In this Minister Regulation, referred to: 1 The subsidy Shopping Accounting System that is next called SA BS

is a series of manual procedures and a computerized ranging from data collection, logging, exposition, up to financial position reporting and financial operations over the subsidy shopping transaction.

2 Other Shopping Accounting Systems-The next one called SA BL is a series of manual or computerized procedures ranging from data collection, Logging, redecoding, up to financial position reporting and financial operations over other shopping transactions.

3 Shopping Subsidy is government expenditure given to certain companies/institutions that aim to help the cost of production in order for the sale of products/services generated to be reached by the public.

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4 Other Shopping-Other shopping expenses for activities that are unusual and are not expected to be repeated as countermeasures of natural disasters, social disasters, and other unexpected expenses that It is necessary in order to host the authority of the local government/region.

5 Ministry of State is the Ministry of State/State Non-Ministry of State/State Institute.

6 Other Parties are agencies/unit organizations outside the Ministry of State/Instituations and the legal entities that use the The budget that is sourced from APBN and not the Regional Corporate Services Unit (SKPD) as a Regional Government entity, and is therefore obliged to host the Instancy Accounting System (SAI) as of the applicable provision.

7 Accounting Entstates are Budget User is a unit of service that is responsible for providing Compiling a financial report to be merged into the reporting entity.

8 The Reporting Entity is a government unit consisting of one or more accounting entities that are obligated to deliver a report of accountability in the form of a financial report.

9 Accounting Unit The next General Treasurer is called UA BUN is an accounting unit on the Ministry of Finance, which conducts coordination and coaching over the accounting and financial reporting activities of the VAPOR LEVEL and then perform The financial statements of the vapour-vapor reports.

10 Unit Accounting Assistant General Treasurer of the State of Subsidy Shopping called VAPOR BUN BS is an accounting unit on Unit Eselon I Ministry of Finance which carried out the incorporation of the entire financial report of UAPPA BUN PBS.

11 Accounting Unit The Associate General Treasurer of Other Shopping States-Another which is next called VAPOR BUN BL is an accounting unit on the Unit Eselon I Ministry of Finance which conducts the incorporation of financial statements of all UAPPA BUN PBL.

12 Accounting Unit Assistant User Assistant State Treasurer ' s Office of Subsidy Shopping that next called UAPPA BUN PBS is the Accounting Unit on the Ministry of State/Other Party/Other Parties that conduct a financial report merge entire UAPPA E1 BUN PBS below it.

13 Unit Accounting Officer of the Budget Office of the Public Treasurer of Other Shopping User States-Another one is called UAPPA BUN PBL is the Accounting Unit on the Ministry of State/Agency/Party Another that carried out the financial report of the entire UAPPA E1 BUN PBL that was in Bottom.

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14 Unit Accounting Helper of the Eselon-State General Treasurer-State General Treasurer Subsidy Shopping which is next called UAPPA-EI BUN PBS is an accounting unit on the Unit Eselon I Ministry State/Agency/Other Parties to secretarate the secretariacy that conducts the incorporation of the financial statements of the entire UAKPA BUN PBS which is below it.

15 Unit Accounting Officer of the Eselon Level Budget User The General Treasurer of the User Country Other shopping-Another which is next called UAPPA-EI BUN PBL is an accounting unit on the Unit Eselon I Ministry of State/Agency/Other Parties to secretarate the secretariacy which conducts the incorporation of financial statements of the entire UAKPA BUN PBL which is below it.

16 Unit Accounting User of the Budget Office of the State of the Treasurer of the State of the Shopping User State The next subsidy, called UAKPA BUN PBS, is an agency accounting unit that conducts accounting and financial reporting on the level of the working unit of the Office of the General Treasurer of the Department of Subsidised Groceries.

17 Unit Accounting Unit Budget Users The General Treasurer of Other Shopping Shopping User Countries-Other Next called UAKPA BUN PBL is an agency accounting unit that conducts accounting and financial reporting on the level of the working unit of the Budget Section of the Public Treasurer of Other Shopping User Countries.

18 Neraca is a report that presents the financial position information of an entity reporting on assets, debts, and equity funds on a specific date.

19 The Budget Realization Report which was next abbreviated as LRA was the report presents information realization of income, shopping, surplus transfer/deficit and financing, remaining more/less budget financing compared to its budget in a single period.

20 Notes on the Financial Report next called CaLK is a report that presents information about explanation or detailed list or analysis of the value of a post presented in the Budget Realization Report, Neraca and the Kas Current Report in the order of adequaS LEVEL.

(3) The annual financial report and financial report as referred to in paragraph (2) consists of:

a. LRA BS; b. BS balance; and c. CaLK BS.

(4) STEAM BUN PBS performs reconciliation over the financial report of the meter and its annual financial report with the Directorate General of the Treasury c.q. Directorate of Accounting and Financial Reporting as UA BUN.

(5) The results of the reconciliation as referred to in paragraph (4) are poured in the News Event Reciliation.

(6) The form and content of the Event of Reconciliation Event as referred to in paragraph (5) is made in format as set forth in the Module which is an inseparable part of this Minister Rule.

(7) After a reconciliation as referred to in verse (4), VAPOR BUN BS delivered the financial statements of the semesmeter and annual financial statements to the UA BUN.

(8) The financial statements of the meter as referred to in paragraph (7) are delivered to the UA BUN the slowest date of 27 July of the year regarding.

(9) The annual Financial Report as referred to in paragraph (7) is delivered to UA BUN the most slow February 25 the following year.

The Fifth paragraph Drafting the Ministry of State/Institute Financial Report/Other Parties

that Did Not Get The Allocation Of The Subsidy Shopping Budget

In The Next Year Article 14

(1) Accounting and/or Reporting Entity that does not have a Shopping Budget allocation The subsidies in the following year should make the cover financial report and liquidation financial statements.

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(2) Tata method of drafting and presentation of financial statements for Accounting Entity and/or Entity Reporting User Subsidies that do not get the allocation of the next budget year's Budget Subsidies is implemented under the terms of the laws of the country governing the liquidation of accounting entities and reporting entities to the Ministry of State/Institute.

Second Part Drafting And Delivery Of Financial Statements

Other Shopping-Other Paragraph Kesatu

Drafting Of UAKPA Level Financial Statements PBL Section 15

(1) UAKPA BUN PBL as referred to in Section 4 of the paragraph (1) letter b processing the source document as referred to in Section 7 to be drafted into a financial report.

(2) The financial statements as referred to the paragraph (1) are compiled: a. monthly; b. quarterly; c. semicmeter; and d. yearly.

Article 16 (1) of the monthly financial statements as referred to in section 15

paragraph (2) of the letter a and quarterly financial report as referred to in section 15 of the paragraph (2) letter b consists of: a. LRA PBL; and b. PBL balance sheet.

(2) UAKPA BUN PBL performs reconciliation on monthly financial statements as referred to paragraph (1) with the State Treasury Service Office (KPPN).

(3) The results of the reconciliation as referred to in paragraph (2) are poured in the News Event Reciliation.

(4) The Form and content of the Event of Reconciliation Event as referred to in paragraph (3) is made in format as set forth in the Module which is an inseparable part of this Minister Rule.

(5) After a reconciliation as referred to in paragraph (2), the UAKPA BUN PBL delivers monthly financial statements and quarterly financial statements as well as ADK to UAPPA-E1 BUN PBL.

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(6) The monthly financial statements as referred to in paragraph (5) are delivered to UAPPA-E1 BUN PBL at the next 10 months.

(7) the quarterly financial statements as referred to in paragraph (5) delivered to UAPPA-E1 BUN PBL the slowest: a. April 12-year-on-date for the quarterly I; b. date of July 10 of the year of the quarter; c. the 12th of October of the year in regard to the quarterly III; and d. Next January 20, the following year for quarterly,

Section 17 (1) The financial statements of the measure as referred to in section 15

paragraph (2) of the letter c and the financial statements annually as referred to in section 15 of the paragraph (2) the letter d. Consists of: a. LRA PBL; b. PBL balance; and c. CaLK PBL.

(2) The annual financial statements and financial statements as referred to in paragraph (1) are delivered to UAPPA-E1 BUN PBL accompanied by ADK and statement of responsibility.

(3) The financial statements of the meter as referred to on the paragraph (2) delivered to UAPPA-E1 BUN PBL is most slowly dated July 10 of the year.

(4) The annual financial report as referred to in paragraph (2) is delivered to UAPPA-E1 BUN PBL the slowest date of 20 January of the year next.

Second paragraph Drafting UAPPA-E1 BUN PBL Level Financial Statements

Article 18 (1) UAPPA-E1 BUN PBL performs the financial report merger

all UAKPA BUN PBL as referred to in Article 16 paragraph (1) and 17 verses (1) to compile the UAPPA-E1-E1 BUN RUN rate reports.

(2) UAPPA-E1 level financial report BUN PBL as referred to in paragraph (1) consists of: a. Quarterly; b. semester; and c. annual.

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(3) The quarterly financial statements as referred to in paragraph (2) of the letter a consist of: a. LRA PBL; and b. PBL balance sheet.

(4) The financial statements of the meter as referred to in paragraph (2) the letter b and the annual financial report as referred to in paragraph (2) of the letter c consist of: a. LRA PBL; b. PBL balance; and c. CaLK PBL.

(5) The quarterly financial statements as referred to in paragraph (3) are delivered to UAPPA BUN PBL accompanied by the slowest ADK: a. April 20th of the year for the quarterly I; b. date of 15 July of the year with regard to the quarterly II; c. the 20th of October of the year in regard to the quarterly III; and d. On January 29, the following year for the IV quarter.

(6) The financial report of the meter as referred to in paragraph (4) is delivered to UAPPA BUN PBL accompanied by ADK and the slowest statement of responsibility of 15 July of the year in respect of.

(7) annual financial statements as referred to in paragraph (4) delivered to UAPPA BUN PBL is accompanied by ADK and the slowest statement of responsibility on 29 January of the year in respect of.

Third paragraph Drafting Financial Report of UAPPA BUN PBL

Article 19 (1) UAPPA BUN PBL performs a merger of the entire financial report

UAPPA-E1 BUN PBL as referred to in Article 18 of the paragraph (3) and paragraph (4) to compile the financial statements of UAPPA BUN PBL level.

(2) UAPPA BUN PBL rate financial report as referred to in paragraph (1) consists of: a. Quarterly; b. semester; and c. annual.

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(3) The quarterly financial statements as referred to in paragraph (2) of the letter a consist of:

a. LRA PBL; and b. PBL balance sheet.

(4) The financial statements of the meter as referred to in b>

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Fourth paragraph Drafting of the Financial Report Level of the VAPOR BUN PBS

Article 13 (1) STEAM BUN BS did a merger of the whole financial report

UAPPA BUN PBS as referred to in Article 12 of the paragraph (4). (2) Based on the results of a financial report merger as

referred to paragraph (1), VAPOR BUN is compiling a semesmeter financial report and annual financial report of VAPOR B