Key Benefits:
2012, No. 776 5
26. Reviu is reassuring the proof of an activity to ensure such activities have been implemented in accordance with the conditions, standards, plans, or the norms specified.
27. The Agency's Accounting System in the Kemhan and TNI environments which is further abbreviated as SAI Kemhan and TNI is a series of manual and computerized procedures ranging from data collection, logging, excution to position reporting. finance and financial operations in the Kemhan and TNI neighborhoods.
28. Financial Accounting System in the Kemhan and TNI environments which are subsequently called SAK Kemhan and TNI are sub systems of SAI Kemhan and TNI which are a series of interconnected procedures for processing source documents in order to generate information for drafting the LRA, Neraca and CALK as well as other managerial reports as per the applicable provisions.
29. The BMN Management and Accounting Information System in the Kemhan and TNI environments which is further abbreviated as SIMAK BMN Kemhan and TNI is a subsystem of SAI Kemhan and TNI which are a series of interconnected procedures for processing documents the source in order to generate information for the drafting of the balance sheet and the BMN report as well as other managerial reports as per the applicable provisions.
30. A unit of work is a unit of service that is part of an organizational unit in the Kemhan and Indonesian environments that carry out one or more activities of a program.
31. The next Budget Accounting Unit (UAA) is an organizational unit in the Kemhan and Indonesian neighborhoods that carry out the accounting and budgeting functions of the budget.
32. The next Item is a unit of organizational units in the Kemhan and Indonesian environments that carry out accounting and reporting functions.
33. The agency's accounting unit, which is further abbreviated to UAI is a unit of organization in the Kemhan and Indonesian neighborhoods that carry out the accounting and financial reporting functions of the instance consisting of the Financial Accounting Unit and the Goods Accounting Unit.
34. The next Budget User Accounting Unit (UAPA) is UAI at the Kemhan level as the Budget User performing the report of a merger, both financial and all UAPPA-E1 items that are under it;
www.djpp.depkumham.go.id
2012, No. 776 6
35. The next Eselon I Budget Assistant Accounting Unit (UAPPA-E1) is the UAI that conducts reports of merging reports, both financial and all UAPPA-W/UAKPA items in the Kemhan and TNI Organization's unit.
36. UAPPA-W is UAI which conducts reports of combining both the financial and financial reports of all the UAKPA in the area (kotama) of its work.
37. The next Budget User Power Accounting Unit (UAKPA) is an UAI that conducts accounting and reporting activities on one or more units.
38. The current User Accounting Unit (UAPB) is a BMN accounting unit at the rate of Kemhan that conducts the BMN merger of UAPPB-E1, whose responsibility is the Head of the Kemhan Ranahan Agency.
39. The Eselon I (UAPPB-E1) is a BMN accounting unit at the Eselon level of the Organization which conducts the BMN merger activities of the UAPPB-W/UAKPB whose answer is Karoum. Setjen Kemhan and Aslog Unit Organization.
40. UAPPB-W is a BMN accounting unit at the first level of Kotama that conducts BMN reports from UAKPB, whose responsibility is the Aslog/Dirlog Kotama/Balakpus.
41. The IBM SaaS User Value Unit ("Authorized User") is a unit of work that is authorized to use the IBM SaaS and may not be used for any other use of the IBM SaaS.
42. The IBM SaaS User Value Unit ("Authorized User") is the Resource for which the Supporting User is authorized to use the IBM SaaS and/or IBM Business User's use of the IBM SaaS.
CHAPTER II OF THE AGENCY ACCOUNTING SYSTEM
Section Parts Accounting
Section 2 (1) Accounting of budget allocation and income estimation
The ministry is implemented by the Secretary of Defense.
www.djpp.depkumham.go.id
2012, No. 776 7
(2) DS used in carrying out accounting for budget allocation and estimated revenue is List of Budgeted Implementation (DIPA) and other documents included in KOM, KOP, P3, and documents The revenue realization includes SSBP, SSPB, SSP, and other revenue documents that are used as well as expense documents.
(3) The DIPA as referred to in paragraph (2) is compiled according to organizational units, functions, sub functions, programs, activities, outputs and type of shopping as specified in the Default Account Bagan.
(4) Documents Authorization is a document that is exchanged with DIPA covering: a. The decision of the Minister ' s Authorization (KOM); b. Exercise Authorization Decision (KOP); and c. Program Execution Order (P3).
Second Part Accounting and Financial Reporting Accounting System
Article 3
(1) Minister of Defense Selaku User Budget and Goods hosted SAI to generate financial statements.
(2) The SAI consists of: a. SAK; and
b. SIMAK BMN;
(3) To execute the SAI as referred to in paragraph (1) is required to form the Instancy Accounting Unit consisting of:
a. UAPA/B; b. UAPPA/B-E1; c. UAPPA/B-W; and d. PAKA/B.
Section 4
The Organization of Accounting Systems Instancy and Financial Reporting System consists of:
a. Ministry of Defence and National Armed Forces of Indonesia; b. The Organization of the Ministry of Defence; c. Unit Organization of the Indonesian National Army Headquarters;
d. Indonesian National Army Organization Unit of the Army;
www.djpp.depkumham.go.id
2012, No. 776 8
e. Unit Organization of the Indonesian National Armed Forces of the Navy; and f. Indonesian National Army Organization Unit of the Air Force.
Article 5 (1) Structure of Organizational Accounting and Financial Reporting
Ministry of Defence and Indonesian National Army as referred to in Article 4 of the letter a listed in Appendix I which is an integral part of the Regulation of this Minister.
(2) The Structure of the Accountancy Accounting Organization and the Financial Reporting Unit of the Ministry of Defence as referred to in Article 4 of the letter b listed in Annex II which is an inseparable part of the Minister ' s Regulation This.
(3) The structure of the Organization of Accounting Accounting and Financial Reporting Unit of the Indonesian National Army Headquarters as referred to in Article 4 of the letter c is listed in Annex III which is an inseparable part of The Regulation of this Minister.
(4) The Structure of the Organization of Aend of a period as well as BMN mutations that occurred during that period.
21. The balance sheet is an overview of the financial position of an entity of acctance and the reporting entity regarding assets, liabilities, equity funds per specific date.
22. Authorization is a form of the embodiment of authority granted to a particular official in the framework of the state's financial administration to take actions that result in expenditure and/or acceptance for the country.
23. Users of the Budget are the official holder of the Kemhan and the Indonesian budget.
24. Users of the Goods are the official authority of the state-owned goods of the Kemhan and the Indonesian Armed Forces.
25. Reconciliation is the process of matching the financial transaction data (money and goods) that are processed with several different systems/subsystems based on the same source document.
www.djpp level Financial Report Attachment.
(3) LBPKP as referred to in paragraph (1) letter b with CRB and ADK transaction BMN is delivered to UAKPB at any month.
(4) LBPKPS as referred to in paragraph (1) letter c with CRB and ADK transaction BMN delivered to UAKPB in each semester.
(5) LBPKPT as referred to in paragraph (1) the letter d accompanied by the Reports of Goods and CRB is delivered to UAKPB in each year.
Article 15 (1) UAKPB conducts accounting process up:
a. DS BMN to produce List of User Power Goods (DBKP);
b. Authorized User (LBKPS) Annual User Power Report (LBKPT); and
www.djpp.depkumham.go.id
2012, No. 776 13
d. Reports of Goods based on the results of the BMN Report of the entire UAPKPB for those with UAPKPB.
(2) DBKP as referred to in paragraph (1) letter a in order to see the reliability of the BMN value in the balance sheet with the BMN report and to meet the managerial needs with CRB which is the Neraca framing material and the Report Top Report Financial and Financial Reporting Attachment UAKPA, UAKPB performs internal reconciliation with UAKPA at any end of the month.
(3) LBKPS as referred to in paragraph (1) letter b accompanied by CRB as well as ADK transaction BMN delivered to UAPPB-W/UAPPB-E1 on each semester.
(4) LBKPT as Referred to in paragraph (1) the letter c with the Report of the Goods and the CRB is delivered to the UAPPB-W/UAPPB-E1 in each year.
Article 16
(1) UAPPB-W is compiling: a. (DBPP-W) List of Resource Helper (DBPP-W); b. SBPP-WS (LBPP-WS); c. Annual Service User (LBPP-
WT) report; and
d. List/other managerial reports of the region based on the results of the BMN Report all over the UAKPB in its broadcasts.
(2) DBPP-W as referred to in paragraph (1) letter a in order to witness the reliability of the BMN report and financial statements region level and to meet the needs of the managerial with CRB which is the composition of Neraca and the Financial Report Service and the UAPPA-W Level Financial Reporting Attachment, UAPPB-W performed internal reconciliation with UAPPA-W.
(3) LBPP-WS as referred to in paragraph (1) letter b with CRB and ADK is delivered to UAPPB-E1 at each semester.
(4) LBPP-WT as referred to in paragraph (1) of the letter c with the Report of Goods and CRB and the ADK is delivered to UAPPB-E1 in each year.
www.djpp.depkumham.go.id
2012, No. 776 14
Article 17 (1) UAPPB-E1 compiles:
a. Eselon I User (DBPP-E1); b. Eselon I User Helper report I Semesmeter
(LBPP-E1S); c. Annual Eselon I User Maid Report (LBPP-
E1T); and d. Other managerial reports Eselon I level based
results of the BMN Report all over UAPPB-W.
(2) DBPP-W as referred to in paragraph (1) letter a in order to witness the reliability of the BMN report and report financial level Eselon I and to meet the managerial needs accompanied by CRB which is the drafting material of Neraca and the Note to the Financial Report as well as the UAPPA-E1 Level Financial Report Attachment, UAPPB-E1 conduct internal reconciliation with UAPPA-E1.
(3) LBPP-E1S as referred to in paragraph (1) the letter b accompanied by CRB and ADK is delivered to UAPB in each semester by busan to DJKN Kemkeu.
(4) LBPP-E1T as referred to in paragraph (1) letter c is accompanied by the Reports of the Condition of Goods and CRB and the ADK is delivered to UAPB on each year with a gust to DJKN Kemkeu.
Article 18 (1) UAPB is compiling:
a. List of Users (DPB); b. (LBPS) Annual User Items report (LBPT); and d. List/managerial reports based on the merge results
The BMN Report of the entire UAPPB-E1 is on its basis. (2) The DPB as referred to in paragraph (1) of the letter a in order
assuring the reliability of the BMN report and the Eselon I level financial report and to meet the managerial needs with CRB which is the composition of Neraca and the Top Note Financial Report as well as UAPA-level Financial Report Attachment, UAPB conducts internal reconciliation of BMN Reports and Financial Reports with UAPA and performs external reconciliation BMN Report with Directorate General of Wealth of State Kemkeu on each semester.
www.djpp.depkumham.go.id
2012, No. 776 15
(3) LBPS as referred to in paragraph (1) the letter b accompanied by CRB and ADK is delivered to the Cq Finance Minister. The Director General of the State of the State of the State of the Ministry of Wealth at each semester.
(4) The LBPT as referred to in paragraph (1) the letter c is accompanied by the Reports of the Condition of Goods and CRB and the ADK is delivered to the Cq Finance Minister. Director General of the State of the State of the State of the Ministry of State for each year.
Article 19 (1) In order to support the reliability of the BMN Report, each Unit
The Goods Accounting performs an inventory of the BMN used and utilized.
(2) Inventory as intended on paragraph (1) is held at least once in 5 (five) years, except for Supplies and Construction In Employment (KDP) is held at least once in 1 (one) year.
(3) The unit Goods and Other Items for which the Cloud Service can be found. and paragraph (2) to the End User's third (three) months after the completion of the end of the inventory.
Section 20 (1) In order to maintain the continuity of the drafting and reliability
the BMN/Neraca report, each Unit Charge of the Unit The accounting of the Goods is authorized to perform coaching and monitoring the implementation of SIMAK BMN on its broadcasts.
(2) In the conduct of the coaching and monitoring activities as referred to in paragraph (1) any of the Goods Accounting Unit can in cooperation with the Directorate General of Wealth of the State of Kemkeu (the Kemkeu element that exists accordingly Strata Tier).
Section 21 (1) The User Accounting Unit assembled and proposes
BMN that has no code and its adhering to the Employee Manager.
(2) the group procedure and codefation as well as its repellency method as well as the referred to in paragraph (1) is governed with the Regulation of the Director General of the Defense Force.
www.djpp.depkumham.go.id
2012, No. 776 16
Article 22 (1) The addition of BMN values is exercised through capitalization. (2) The Alutsista and non Alutsista capitalization procedures as
are referred to in paragraph (1), governed by the Regulation of the Director General of the Defence Force.
Article 23 (1) of the Accounting Unit of the Goods and Accounting Unit is mandatory
carrying out internal and external reconciliation. (2) Internal and external conciliation as referred to in paragraph
(1), governed by the Regulation of the Director General of the Defence Force.
Article 24 (1) SIMAK BMN is exercised from UAPKPB until the mandatory UAPB
using the application SIMAK BMN. (2) The implementation of UAPKPB until UAPB i>
Section 14 (1) UAPKPB did the accounting process over:
a. DS BMN to generate List of User Power Helper Goods (DBPKP);
b. User Authorized Resource (LBPKP) report (s); c.
(LBPKPS); and d. Annual User Power Company Report
(LBPKPT). (2) The DBPKP as referred to in paragraph (1) of the letter a in order
assuring the reliability of the BMN value in the balance sheet with the BMN report and to meet the needs of the managerial with CRB which is the Neraca framing material and the Report's Top Reports Finance as well as the UAKPPA s referred to
paragraph (1) is exercised in accordance with the provisions as set forth in the Rules of the Director General of the Defence Force.
CHAPTER III OF THE LIABILITY STATEMENT
Article 25 (1) The Minister of Defense and the Head of the Organization Unit are obliged to make
Statement of Responsibility (Statement of Responsibility) for the financial statements delivered.
(2) The Statement of Liability as contemplated in paragraph (1) contains the statement that the APBN management has been organized based on the Adequate internal control and financial accounting has been compiled in accordance with the Government Accounting Standards.
(3) The Statement of Liability as referred to in paragraph (2) may be given a paragraph of explanation for the event that not contained in the financial statements.
(4) The form and content of the Statement of Liability as referred to in verse (1) and verse (3) are listed in Annex VII which is inseparable from the Regulation of this Minister of Defense.
BAB IV STATEMENT HAS BEEN DIREVIU
Article 26 (1) Inspectorate of the Ministry of Defence makes Statement has been
Rerevised over the financial statements delivered before being signed Statement of Defense Minister Responsibility.
www.djpp.depkumham.go.id
2012, No. 776 17
(2) The statement has been revised as referred to in paragraph (1) containing the statement that it has executed the Finance Report of the Ministry of Defence of Neraca, the Budget Realization Report and the top Note Financial Reports appropriate to the Government's Authorization Standards.
(3) The Statement has been revised as referred to in paragraph (2) not to state an opinion on the overall report.
(4) The Forms and contents of the Statement Have Been revised as set forth in paragraph (1) and paragraph (3) is listed in Appendix VIII that is not Under this Defense Minister Rule.
CHAPTER V CONTROL AND DATA PROCESSING
Section of the Intern Control System
Article 27 (1) The surveillance organization in the Kemhan and TNI environments
performs Internal control over SAK and SIMAK BMN.
(2) Internal control as referred to in paragraph (1) is executed by revivation of financial statements at each and annual term.
The Second Part of the Data Processing
Section 28
(1) Data Processing is hosted by the Infolahta Kemhan Agency and the TNI to provide technical support to the organizers of the financial and goods reports in its organizational environment.
(2) The data in each of the BMN and Financial Services units may be utilized by the Infolahta Agency for the benefit of the management of the functions in each Unit The organization in the environment of Kemhan and TNI.
(3) The Infolahta Agency is tasked with maintaining and caring for Hardware, Software, Data and Data Communication Networks.
BAB VI
www.djpp.depkumham.go.id
2012, No. 776 18
SANCTION Section 29
(1) If it has not been or is too late to submit a financial report imposed by the issuer of Nota The results of the Financial Report Examination to the Budget Accounting Unit are concerned.
(2) If it is not or late delivering a BMN report, the sanction is issued by the Principal Accounting Officer.
BAB VII TRANSITION
Article 30
At the time of the expiration date, the following will be charged with the following: (2)
. The rules of this Minister of Defense, the rules of conduct that are related to the system Accounting for Financial Services is stated to remain in effect as long as it does not contradictory and/or not be replaced under this Minister of Defense Regulation.
BAB VIII
provisions CLOSING Article 31
Further provisions regarding the order the way of drafting a financial report as referred to in section 3 for the reporting entity and certain posts that require special treatment is set up with the Execution Directive according to the tehnis function.
Article 32
At the time of the Ordinance The Secretary of Defense is in effect, Defense Minister Regulation No. 20 of 2008. about the Financial Accounting and Financial Reporting Department and the Indonesian National Armed Forces 'Financial Reporting System and the Indonesian National Army is declared repealed and does not apply anymore.
Article 33
The Defense Minister' s Regulation is beginning to take effect on the date promulg
www.djpp.depkumham.go.id
2012, No. 776 19
For everyone to know, ordered the Defence Minister's Ordinance with its placement in the State News of the Republic of Indonesia.
Specified in Jakarta on 31 July 2012 MINISTER THE DEFENSE OF THE REPUBLIC OF INDONESIA, PURNOMO YUSGIANTORO
PROMULRED IN JAKARTA ON 6 AUGUST 2012 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN
www.djpp.depkumham.go.id
