Regulation Of The Minister Of Defence Of The Number 29 In 2012

Original Language Title: Peraturan Menteri Pertahanan Nomor 29 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c517eb3f270a223313233363032.html

BN 777-2012. doc REPUBLIC INDONESIA No. 776, 2012 the MINISTRY of Defense. Accounting System. Establishments. Financial Reporting. REGULATION of the MINISTER of DEFENCE of the REPUBLIC of INDONESIA NUMBER 29 in 2012 ABOUT ACCOUNTING SYSTEMS and FINANCIAL REPORTING INSTITUTIONS in the ENVIRONMENT of the MINISTRY of DEFENCE and the INDONESIAN ARMED FORCES with the GRACE of GOD ALMIGHTY the DEFENSE MINISTER of the REPUBLIC of INDONESIA, Considering: a. that the regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting of the Central Government have been amended by regulation of the Minister of finance Number: 233/FMD. 05/2011 about the changes to the regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government , then towards the regulation of the Minister of defence of Number 20 in 2008 about the system of accounting and financial reporting of the Department of Defense and the national army Indonesia need to be replaced; b. that based on considerations as referred to in letter a, the need to set a regulation of the Minister of defence of the system of accounting and financial reporting Institutions in the environment of the Ministry of defence and the national army of Indonesia; www.djpp.depkumham.go.id 2012, no. 776 2 Remember: 1. Act No. 3 of 2002 on State Defense (Gazette of the Republic of Indonesia Year 2002 number 3, an additional Sheet of the Republic of Indonesia Number 4169); 2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286); 3. Decisions of the Joint Ministry of finance and the Ministry of defence Number 630/KMK. 06/2004 and no. MOU/04/M/XII/2004 on The implementation of the budget of Shopping goods, employees, capital expenditures and other Expenditures in the environment of the Ministry of defence and the national army of Indonesia; 4. Regulation of the Minister of defence of number 16 in 2010 about the Organization and the work of the Ministry of Defense (news of the Republic of Indonesia year 2010 Number 469); 5. Regulation of the Minister of finance Number 233/FMD. 05/2011 about the changes to the regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government; Decide: Define: REGULATION Of The MINISTER Of DEFENCE Of The SYSTEM Of ACCOUNTING And FINANCIAL REPORTING INSTITUTIONS In The ENVIRONMENT Of The MINISTRY Of DEFENCE And The INDONESIAN ARMED FORCES. CHAPTER I GENERAL PROVISIONS article 1 In this Regulation, the Minister of Defense is: 1. Accounting is the process of recording, measurement, classification, pengikhtisaran transactions and financial incident, penginterpretasian up the results as well as the presentation of the report. 2. The main tool System Indonesia national army Armaments hereinafter abbreviated TNI There is material which is a tool along with the weapons systems equipment equipment and support facilities to be used for the implementation of the basic tasks of TNI in the military operations of the war and military operations other than war. www.djpp.depkumham.go.id 2012, no. 776 3 3. The budget is estimated/calculations regarding acceptance/spending resources in a program/activity expressed with numbers for a certain period. 4. Archive of computer Data which further abbreviated ADK archive data is in the form of floppy disks or other digital storage media containing transaction data, data books, and/or other data. 5. State-owned Goods hereinafter abbreviated BMN is all goods bought or obtained over the burden of Budget income and Expenditure the country or coming from another acquisition. 6. Chart standard account hereinafter abbreviated as BAS is a list of great books set out estimates and compiled systematically to facilitate the planning and execution of the budget, as well as accounting and financial reporting of the Government. 7. Notes to financial statements that CALK was henceforth report presents information about a detailed list or explanation or analysis or the value of an email is presented in the balance sheet and the LRA in order to adequate disclosure. 8. A concise Note of goods hereinafter referred to as the CRB is a description that explains the BMN controlled Organizational Unit in accounting/Administering BMN useful to support the preparation of the notes to financial statements. 9. Transaction Data is data BMN shaped journal transaction gains, changes, and deletions are sent via BMN ADK media every month by the accounting Unit is a power user of the goods to the Accounting Unit is a power user's budget at the level of units of work. 10. The source Documents which further abbreviated as DS is a document related to the financial transaction (money and stuff) that are used as sources or proof to generate accounting data. 11. The accounting Entity is a unit of government Budget Users/user of goods and therefore obliged to organise accounting and financial reports to reporting entities incorporated in. 12. The reporting Entity is the Government unit that consists of one or more accounting entities according to the provisions of legislation of compulsory liability report in the form of financial statements. 13. Investment is an asset is to obtain economic benefits such as interest, dividends, and royalties or social benefits www.djpp.depkumham.go.id 2012, no. 776 4 so as to improve the capability of the Government in order of service to the community. 14. the Capitalization is the determination of the value of all bookkeeping expenses for acquiring fixed assets until ready to use, to increase capacity/efficiency, and or prolong its technical in order to add these asset values. 15. The head of the Center's next abbreviated Kapus was the head of the unit of Work in an environment of Organizational Unit Kemhan which acts as the person in charge UAKPB (Kapusdatin, Kapusku, Kapusrehab). 16. The obligation is a debt arising from past events that the settlement resulted in an outflow of economic resources of the Government. 17. Kodefikasi is the grant code BMN in accordance with the classifications of each Goods belonging to the State. 18. The financial report is a form of accountability Kemhan and the TNI top STATE BUDGET implementation in the form of realization of the Budget Report, balance sheet and notes to financial statements. 19. 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. 20. The report is a report that presents the BMN position BMN at beginning and end of a given period as well as the mutation BMN happened during that period. 21. The balance sheet is a picture of the financial position of an entity's accounting and reporting entities regarding assets, liabilities, equity funds per a specific date. 22. Authorization is a form of manifestation of the powers granted to certain officials in the framework of management of the public finances of the State to take actions that result in expenses and/or acceptance for the country. 23. Users of the budget is the budget holder authorizes the use of the official Kemhan and the TNI. 24. The users of the goods is the official holder of authority the use of State-owned Kemhan goods and TNI. 25. data matching is the process of reconciling financial transactions (money and stuff) that are processed with some systems/subsystems are different based on the same source document. www.djpp.depkumham.go.id 2012, no. 776 5 26. Re-examining the evidence Reviu is an activity to ensure such activities have been carried out in accordance with the conditions, standards, plans, or the established norms. 27. the Environment Agency accounting systems in Kemhan and the TNI hereinafter abbreviated SAI Kemhan and the TNI is a series of manual or computerized procedures ranging from data collection, logging, pengikhtisaran up to the reporting of financial operations and financial position in an environment of Kemhan and the TNI. 28. the financial accounting System in an environment of Kemhan and the TNI that hereafter SAK Kemhan and TNI are sub system from SAI Kemhan and the TNI is a series of procedures that are related to the source document processing in order to produce information for the preparation of the LRA, the balance sheet and CALK and managerial reports more appropriate conditions. 29. Management information systems and accounting Kemhan and environment in BMN TNI hereinafter abbreviated to REFER to the BMN Kemhan and the TNI is the subsystem of SAI Kemhan and the TNI which is a series of procedures that are related to the source document processing in order to produce information for the preparation of the balance sheet and reports as well as managerial reports BMN more appropriate conditions. 30. The unit is the unit of Work implementing a power user/users Budget Items that are part of an organizational unit in an environment of Kemhan and the TNI that execute one or more activities of a program. 31. The budget Accounting Unit which further shortened to UAA is the organizational unit in an environment of Kemhan and the TNI that carry out the functions of the accounting and reporting of budgets. 32. The Unit of Accounting of the goods hereinafter abbreviated UAB is the organizational unit in an environment of Kemhan and the TNI that carry out the functions of the accounting and reporting of goods. 33. The accounting Unit Establishments, hereinafter abbreviated UAI is organizational unit in an environment of Kemhan and the TNI that carry out the functions of the accounting and financial reporting agencies consisting of units of financial accounting and Accounting Unit of the goods. 34. The Unit Accounting Budget Users hereinafter abbreviated UAPA UAI is at the level of Kemhan as a Budget User conducting the merger reports, both financial as well as goods throughout the UAPPA-E1 which is below it; www.djpp.depkumham.go.id


2012, no. 776 6 35. The accounting unit of the Auxiliary Budget Users hereinafter abbreviated I Echelon UAPPA-E1 is UAI doing the merger reports, both financial as well as goods throughout the UAPPA-W/UAKPA that are in the environment of the Kemhan Organizational Unit and the AIR FORCE. 36. The accounting Unit of the Auxiliary Budget Users hereinafter abbreviated Region UAPPA-W is UAI doing good financial reports as well as the incorporation of goods all over the UAKPA who are in the territory (kotama) it works. 37. The accounting Unit is a power user's next budget is abbreviated UAKPA is a UAI which do accounting and reporting activities on one or more units of work. 38. User Accounting Units of goods hereinafter abbreviated UAPB is a unit of accounting Kemhan on the level of BMN doing merger report of BMN UAPPB-E1, which is the head of penanggungjawabnya Agency Ranahan Kemhan. 39. The accounting Unit of the Auxiliary User Goods Echelon I hereinafter abbreviated UAPPB-E1 is an accounting unit BMN at level Echelon I/organizational units which perform the merging of BMN UAPPB report-W/UAKPB a penanggungjawabnya is Kemhan and Aslog Karoum Secretariat organizational units. 40. The accounting Unit of the Auxiliary User Goods Area hereinafter abbreviated UAPPB-W is the unit accounting BMN at the level of merger activity the Kotama report BMN from UAKPB, penanggungjawabnya is a Aslog Kotama Dirlog//Balakpus. 41. The accounting Unit is a power user of goods hereinafter abbreviated to UAKPB is a unit of work/power user item that has the authority to take care of and/or use the BMN. 42. Accounting Unit Auxiliary power user items are further abbreviated UAPKPB is a Sub unit of work/Auxiliary power user item that has the authority to take care of and/or use the BMN. CHAPTER II ACCOUNTING SYSTEM is considered part of the Accounting AGENCIES Budget article 2 (1) Accounting over the allocation of the budget and the estimates of revenue Ministry is exercised by the Minister of Defense. www.djpp.depkumham.go.id 2012, no. 776 7 (2) DS used in performing accounting over the allocation of the budget and the estimated revenue was a Checklist of implementation of the budget (DIPA) and other documents that equated includes KOM, letterhead, P3, and documents the realization of income include SSBP, SSPB, CNS, and other income documents that equated and document expenses. (3) TH as referred to in paragraph (2) are arranged according to organizational units, functions, functions, programs, activities, outputs and the types of expenditure as defined in the chart of accounts. (4) the authorization Document is a document that is equated with DIPA include: a. a decision authorizing the Minister (KOM); b. Authorization execution of Decisions (headers); and c. the command Implementation Program (P3). The second part of the accounting system and financial reporting Institutions article 3 (1) the Secretary of Defense as the Budget Users and hosts the SAI to produce financial statements. (2) the SAI consists of: a. SAK; and b. REFER to the BMN; (3) to implement the SAI as referred to in subsection (1) is required to form the Agency Accounting Unit consists of: a. the UAPA/B; b. UAPPA/B-E1; c. UAPPA/B-W; and d. UAKPA/B. Article 4 of the Organization's accounting systems and financial reporting Agencies consist of: a. the Defense Ministry and national army Indonesia; b. Organizational Unit of the Ministry of defence; c. Organizational Unit headquarters of the Indonesia national army; d. Indonesia national army Organizational Unit of the army; www.djpp.depkumham.go.id 2012, no. 776 8 e. Indonesia national army organizational units of the Navy; and f. Indonesia national army Organizational Unit of the air force. Article 5 (1) the organizational structure of Financial Accounting and reporting Agencies of the Ministry of defence and the national army Indonesia as referred to in article 4 letter a are listed in Appendix I that is part an integral part of the regulation of the Minister. (2) organizational structure and Agency financial reporting Accounting organizational Unit Ministry of Defense referred to in article 4 of the letter b are listed in annex II which are part an integral part of the regulation of the Minister. (3) organizational structure and Agency financial reporting Accounting organizational Unit headquarters of the Indonesia national army as stipulated in article 4 letter c are listed in Annex III which is an integral part of part of the regulation of the Minister. (4) the accounting Agency organizational structure and financial reporting organizational units of the national army of the Indonesia Army as stipulated in article 4 letter d are listed in Annex IV that is part an integral part of the regulation of the Minister. (5) organizational structure and Agency financial reporting Accounting organizational Unit Indonesia National Army Navy as referred to in article 4 letter e are listed in Annex V which are part an integral part of the regulation of the Minister. (6) organizational structures and Agency financial reporting Accounting organizational Unit Indonesia national army air force as referred to in article 4 letter f are listed in Annex VI which is part an integral part of the regulation of the Minister. The third part of the Financial Accounting system of article 6 (1) SAK is the sub system from SAI. (2) to implement the SAK as mentioned on paragraph (1) is required to form the Unit financial accounting as follows: a. the UAPA; www.djpp.depkumham.go.id 2012, no. 776 9 b. UAPPA-E1; c. UAPPA-W; and d. UAKPA. Article 7 (1) any compulsory process DS UAKPA to produce financial statements in the form of LRA, balance sheet, and notes on the financial statements of one or several units of work. (2) DS as referred to in subsection (1) is the DS fiscal year running, is set out in the annex to this Permenhan. (3) UAKPA the use of budget financing and calculation, in addition to processing the DS as referred to in paragraph (1), compulsory process the DS to make LRA and notes to financial statements Budget financing and calculation. (4) UAKPA do a reconciliation with UAKPB. (5) UAKPA do a reconciliation with the KPPN on every month for the preparation of the LRA and its balance sheet. (6) UAKPA Financial report include the balance sheet and the LRA with ADK on quarterly Quarterly I and III to the UAPPA-w/UAPPA-E1. (7) the submission of financial reports and annual semester accompanied CaLK. Article 8 (1) UAPPA-W do the process of merging financial report that originated in the region of UAKPA (Kotama) it works including the report realization of Budget Financing and calculations used by the Defense Ministry. (2) the UAPPA-W compose financial statement level UAPPA-W based on the merger financial statements referred to in subsection (1). (3) compulsory UAPPA-W report realization of budget and balance sheet levels UAPPA-W with ADK to UAPPA-E1 on a monthly basis. (4) the UAPPA-W reconcile with UAPPB-W. (5) mandatory UAPPA-W report realization of budget and balance sheet levels UAPPA-W with ADK to UAPPA-E1 on a monthly basis. www.djpp.depkumham.go.id 2012, No. 776 10 article 9 (1) UAPPA-E1 in the process of merging financial report and the report on realization of Budget Financing and calculation UAPPA-W/UAKPA that are in the environment of the Kemhan Organizational Unit and the AIR FORCE. (2) the UAPPA-E1 compose financial statement level UAPPA-E1 based on the financial statements referred to in subsection (1). (3) the UAPPA-E1 convey the LRA and balance sheet levels UAPPA-E1 with ADK to the Directorate General of the Treasury of Kemkeu in each quarter. (4) the UAPPA-E1 reconcile financial statements referred to in subsection (2) and the Directorate General of the Treasury Directorate Cq. Accounting and financial reporting Kemkeu on each semester. (5) the results of the reconciliation referred to in paragraph (4) was poured in a news Event of reconciliation. (6) the UAPPA-E1 carry out reconciliation with UAPPB-E1. (7) the submission of financial statements quarterly, semester and annual accompanied with notes to financial statements. Article 10 (1) of the UAPA do process of merging financial report UAPPA-E1 as well as Report the realization of Budget Financing and calculations used by the Defense Ministry. (2) financial report UAPA UAPA level based on the results of merging financial report referred to in subsection (1). (3) the UAPA reconcile financial statements referred to in subsection (2) with the Directorate General of the Treasury of Cq. Accounting and financial reporting Directorate of the Ministry of Finance on a quarterly, semester and yearly. (4) the UAPA convey LRA and Balance the level of the UAPA with ADK to the Directorate General of the Treasury of Kemkeu in each quarter, semester and yearly. (5) delivery of financial statements quarterly, semester and annual accompanied with notes to financial statements, the statement of responsibility (Statement of Responsibility) and statements have been Direviu. (6) the UAPA reconcile with UAPB. www.djpp.depkumham.go.id


2012, no. 776 11 (7) results of the UAPA reconciliation with UAPB as referred to in paragraph (6) was poured in a news Event of reconciliation according the level of each semester and yearly. Article 11 (1) in order to safeguard the continuity and reliability of the preparation of the financial statements, each hierarchical UAI is authorized to conduct coaching and monitoring the preparation of the financial statements in the region it works. (2) in the implementation and monitoring of construction activities as referred to in paragraph (1), every UAI may in cooperation with the Directorate General of the Treasury Kemkeu. The fourth part of the management of accounts receivable, investments, and debt Expenditure article 12 (1) of the financial reports that should be reported include: a. accounts receivable; b. investment; and c. Shopping Debt. (2) the Accounts referred to in paragraph (1) letter a consists of the tax receivables and PNBP. (3) the investments referred to in paragraph (1) letter b i.e. short-term investments done by Kemhan and the TNI. (4) Debt Expenditure as referred to in paragraph (2) Letter c, namely unpaid expenditures at the time of preparation of the financial statements. (5) further Provisions regarding the procedures for the management and reporting of accounts receivable, investments and debt Expenditures referred to in subsection (1) are governed by the regulations the Director General of the Defense Ministry's Defense Planning. The fifth part of the management information system and accounting BMN Article 13 (1) REFER to the BMN is sub system from SAI. (2) to carry out REFER to the BMN as referred to in paragraph (1), needs to be formed the Unit of accounting of the goods as follows: a. UAPB; www.djpp.depkumham.go.id 2012, no. 776 12 b. UAPPB-E1; c. UAPPB-W; d. UAKPB; and e. UAPKPB. (3) units of accounting of the goods referred to in paragraph (2) Letter c is not set up to Kemhan and UO UO TNI Headquarters. (4) the accounting Unit of the goods referred to in paragraph (2) letter e was formed as needed. Article 14 (1) UAPKPB process accounting for: a. DS BMN to produce a list of goods Auxiliary power user (DBPKP); b. Report of goods Auxiliary power user (LBPKP); c. the report of goods Auxiliary power user Semiannual (LBPKPS); and d. Report of goods Auxiliary power user Annual (LBPKPT). (2) DBPKP as referred to in paragraph (1) letter a in order to menyakini reliability value of BMN in balance with BMN report and to meet the needs of production management, accompanied by the CRB is the preparation of a balance sheet and notes on the financial statements and the Financial Report Attachment level UAKPPA. (3) LBPKP as referred to in paragraph (1) letter b accompanied the CRB and ADK transaction BMN submitted to UAKPB on every month. (4) LBPKPS as referred to in paragraph (2) Letter c is accompanied by the CRB and ADK transaction BMN submitted to UAKPB on each semester. (5) LBPKPT as referred to in paragraph (1) letter d accompanied the goods and Conditions Report submitted to CRB UAKPB on every year. Article 15 (1) UAKPB process accounting for: a. DS BMN to generate a list of Items a power user (DBKP); b. Report power user Stuff Semiannual (LBKPS); c. Annual power user Item Report (LBKPT); and www.djpp.depkumham.go.id 2012, no. 776 13 d. condition report Items based on merger report of the entire UAPKPB for BMN has UAPKPB. (2) the DBKP as mentioned on paragraph (1) letter a in order to menyakini reliability value of BMN in balance with BMN report and to meet the needs of production management, accompanied by the CRB is the preparation of a balance sheet and notes on the financial statements and the Financial Report Attachment level UAKPA, UAKPB do internal reconciliation with UAKPA at the end of each month. (3) LBKPS as referred to in paragraph (1) letter b accompanied the CRB with ADK transaction BMN submitted to UAPPB-W/UAPPB-E1 on a per semester. (4) LBKPT as referred to in paragraph (2) Letter c is accompanied by a report of the condition of the goods and the CRB was delivered to UAPPB-W/UAPPB-E1 on a each year. Article 16 (1) UAPPB-W devised: a. list of goods the user Associate the territory (DBPP-W); b. the report Item Region User Helper Semiannual (LBPP-WS); c. report of the Annual area of User Helper Stuff (LBPP-WT); and d. a list/report other managerial levels of the region based on the merger Reports BMN throughout UAKPB in the range. (2) DBPP-W as referred to in paragraph (1) letter a in order to menyakini the reliability of financial reporting and BMN reports the level region and to meet the needs of production management, accompanied by the CRB is the preparation of a balance sheet and notes on the financial statements and the Financial Report Attachment level UAPPA-W, UAPPB-W do internal reconciliation with UAPPA-W. (3) LBPP-WS as referred to in paragraph (1) letter b accompanied the CRB with ADK submitted to UAPPB-E1 on a per semester. (4) LBPP-WT as referred to in paragraph (2) Letter c is accompanied by a report of the condition of the goods and the CRB and its UAPPB communicated to the ADK-E1 on a each year. www.djpp.depkumham.go.id 2012, no. 776 14 article 17 (1) UAPPB-E1 devised: a. list of goods the user Helper Echelon I (DBPP-E1); b. report of the Items Helper User Echelon I Semester (LBPP-E1S); c. Report of the goods the user Helper Echelon I Annual (LBPP-E1T); and d. a list/report other managerial level Echelon I based on merger Report BMN whole UAPPB-W dijajarannya. (2) DBPP-W as referred to in paragraph (1) letter a in order to menyakini the reliability of reports and financial statements BMN level Echelon I and managerial needs a CRB is accompanied by the preparation of a balance sheet and notes on the financial statements and the Financial Report Attachment level UAPPA-UAPPB-E1, E1 do internal reconciliation with UAPPA-E1. (3) LBPP-E1S as referred to in paragraph (1) letter b accompanied by the CRB with ADK submitted to UAPB in each semester with copy to DJKN Kemkeu. (4) LBPP-E1T as referred to in paragraph (2) Letter c is accompanied by a report of the condition of the goods and the CRB with ADK submitted to UAPB in each year with copy to DJKN Kemkeu. Article 18 (1) UAPB devised: a. the user list Items (DPB); b. the report User Semiannual (LBPS); c. Annual User Reports (LBPT); and d. a list/report on the merger based on managerial BMN Reports from around the UAPPB-E1 dijajarannya. (2) the DPB as referred to in paragraph (1) letter a in order to menyakini the reliability of reports and financial statements BMN level Echelon I and managerial needs a CRB is accompanied by the preparation of a balance sheet and notes on the financial statements and the Financial Report Attachment level UAPA, UAPB do internal reconciliation Reports and financial statements with BMN UAPA and performs reconciliation of external Reports BMN with Directorate General of State Kemkeu Wealth on each semester. www.djpp.depkumham.go.id 2012, no. 776 15 (3) LBPS as referred to in paragraph (1) letter b accompanied by the CRB with ADK submitted to Finance Minister Cq. Director General of the country's Kemkeu Wealth on each semester. (4) the LBPT as referred to in paragraph (2) Letter c is accompanied by a report of the condition of the goods and the CRB with ADK submitted to Finance Minister Cq. Director General of the country's Wealth Kemkeu in each year. Article 19 (1) in order to support reliability Report BMN, each Unit of accounting of the goods perform the inventory over BMN used and utilized. (2) the Inventory referred to in paragraph (1) are implemented in the shortest 5 (five) years, except for supplies and the Construction of the work (KDP) implemented the shortest once in 1 (one) year. (3) the accounting Unit of the user of the goods conveyed the results of the inventory referred to in paragraph (1) and paragraph (2) to the provider of the Goods at the latest three (3) months after completion of the final inventory. Article 20 (1) in order to safeguard the continuity and reliability of the report drafting BMN/balance sheet, every person in charge of accounting of the goods Unit hierarchical authorities do coaching and monitoring the implementation CHECK OUT BMN dijajarannya. (2) in the implementation and monitoring of construction activities as referred to in paragraph (1) of each Unit of accounting of the goods can, in cooperation with the Directorate General of State Wealth Kemkeu (Kemkeu Elements are there appropriate Strata Levels). Article 21 (1) Unit of Accounting of the goods brought together Users and proposes the BMN doesn't yet have code and classification to the provider of the goods. (2) the procedure of classification and kodefikasi and pengusulannya of the Ordinance referred to in subsection (1) are governed by the regulations the Director General of the Defense Forces. www.djpp.depkumham.go.id


2012, no. 776 16 section 22 (1) value adding BMN implemented through capitalization. (2) the procedure of Alutsista capitalization and non There as intended in paragraph (1), subject to the Regulations the Director General of the Defense Forces. Article 23 (1) Unit of Accounting of the goods and the mandatory Budget Accounting Units carry out external and internal reconciliation. (2) internal and external Reconciliations referred to in subsection (1), subject to the Regulations the Director General of the Defense Forces. Article 24 (1) REFER to the BMN implemented from UAPKPB to UAPB mandatory use of the application REFER to the BMN. (2) implementation of UAPKPB to UAPB as referred to in paragraph (1) was carried out in accordance with the provisions as set forth in the regulations the Director General of the Defense Forces. CHAPTER III STATEMENT of RESPONSIBILITIES of article 25 (1) the Secretary of Defense and head of the Organizational Unit is obligated to make a statement of responsibility (Statement of Responsibility) to financial statements presented. (2) a statement of responsibility referred to in paragraph (1) contain a statement that the management of the STATE BUDGET has been organized on the basis of an adequate internal control systems and financial accounting have been compiled in accordance with Government accounting standards. (3) a statement of responsibility referred to in subsection (2) may be given a paragraph of explanation for an event that has not been included in the financial statements. (4) the form and content of the statement of Responsibility referred to in subsection (1) and paragraph (3) are listed in Annex VII are an integral part of the regulation of the Minister of Defense. CHAPTER IV STATEMENT HAS DIREVIU Article 26 (1) Defense Ministry Inspectorate made the statement Direviu the financial statements have been submitted before the signed statement of the responsibilities of the Secretary of Defense. www.djpp.depkumham.go.id 2012, no. 776 17 (2) the statement has been Direviu as referred to in paragraph (1) contains the statement that has been held mereviu financial report of the Ministry of defence in the form of a balance sheet, a report on the realization of the budget and the notes to financial statements Government Accounting standards. (3) the statement has been Direviu as referred to in paragraph (2) was not to express an opinion upon the report as a whole. (4) the form and content of the statement have been Direviu as referred to in paragraph (1) and paragraph (3) are listed in Annex VIII which is inseparable from the regulation of the Minister of Defense. Chapter V CONTROL and DATA PROCESSING system of internal control is considered Part of article 27 (1) the Organization of supervision in an environment of Kemhan and the TNI implement internal control over execution of the SAK and REFER to the BMN. (2) internal control referred to in subsection (1) is carried out by means of reviu financial statements at each annual and semiannual. The second part of Data processing of article 28 (1) processing of Data held by the Agency Infolahta Kemhan and the AIR FORCE to provide technical support towards this financial reports and stuff in the neighborhood organization. (2) the Data in each organizational unit BMN and finance can be utilized by the Agency Infolahta for the benefit of the management function in the constructor of each organizational Unit in an environment of Kemhan and the TNI. (3) the body of the Infolahta on duty to maintain and take care of Hardware, Software, Data and communication network Data. CHAPTER VI www.djpp.depkumham.go.id 2012, no. 776 18 PENALTIES Article 29 (1) if not yet delivered a financial statement or late penalties in the form of the publication of the results of the Examination of the financial statements Notes to the Accounting Unit of the budget are concerned. (2) if not yet or late report BMN, penalized in the form of issuance of letters of Reprimand by the head of the accounting Unit of the goods in question. CHAPTER VII TRANSITIONAL PROVISIONS article 30 at the time of the enactment of this regulation of the Minister of Defense, regulatory Implementation relating to accounting system of Financial Institutions stated remains valid along not opposed and/or have not changed based on the regulation of the Minister of Defense. CHAPTER VIII PROVISIONS COVER article 31 further Provisions regarding the procedures for the preparation of the financial statements referred to in article 3 for the reporting entities and certain posts that require special treatment arranged with Hints appropriate implementation of technical functions. Article 32 at the time of this Secretary of Defense Regulations took effect, the regulation of the Minister of defence of Number 20 in 2008 about the system of accounting and financial reporting of the Department of Defense and the national army declared Indonesia revoked and no longer valid. Article 33 of the regulation of this Secretary of defense comes into force on the date of promulgation. www.djpp.depkumham.go.id 2012, no. 776 19 so that everyone knows it, ordered the Enactment of regulations the Minister of Defense is with its placement in the news of the Republic of Indonesia. Established in Jakarta on July 31, 2012 the INDONESIAN DEFENSE MINISTER PURNOMO YUSGIANTORO, Enacted in Jakarta on August 6, 2012, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.depkumham.go.id