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REPUBLIC OF INDONESIA STATE NEWS
No. 861, 2011 MINISTRY OF FINANCE, The Hibah Accounting System. Guidelines.
REPUBLIC OF INDONESIA FINANCE MINISTER REGULATION
NUMBER 230 /PMK.05/ 2011
ABOUT
GRANT ACCOUNTING SYSTEM
WITH THE GRACE OF GOD ALMIGHTY
THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
DRAW: a. that to implement the provisions of Article 12 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, it has been established Regulation of Finance Minister Number 40 /PMK.05/ 2009 about the System Accounting Grants;
b. that in connection with the development related to the laws and the transaction of the grant, the need to be re-setting the Accounting System as set up in the Financial Minister Regulation Number 40 /PMK.05/2009;
c. that based on the consideration as referred to in the letter a and the letter b, it needs to establish the Finance Minister ' s Regulation on the Hibah Accounting System;
Given: 1. Law No. 1 of 2004 on the State Treasury (Indonesian Republic Gazette 2004 No. 5, Supplement to the Republic of Indonesia States Number 4355);
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2. Government Regulation Number 10 Year 2011 on Tata cara Procurement Of Foreign Loans And Receipt Of Grants (State Gazette Indonesia Year 2011 Number 23, Additional Gazette Of The Republic Of Indonesia Number 5202);
3. Regulation of the Finance Minister Number 171 /PMK.05/2007 about the Central Government Financial Accounting and Financial Reporting System;
DECIDED:
SET: A FINANCIAL MINISTER ' S REGULATION ON THE GRANT ACCOUNTING SYSTEM.
BAB I
provisions of UMUM
Article 1
In this Minister of Finance Regulation referred to:
1. The next Ministry/Institute (K/L) is the state ministry/non-ministerial government agency of the state/state agency.
2. The Grant Accounting System next called SIVAULT is a series of manual and computerized procedures including data collection, recognition, logging, exposition, and reporting position and government grant operations.
3. Grant income is a grant received by the Central Government in the form of money, goods, services and/or letters of value obtained from the unpaid grant of grants, which are from within the country or abroad, which is on the top of the Grant revenue, the Government gets the direct benefits used to support the tasks and functions of the K/L or forwarded to the Local Government, the State-owned Enterprises, and the Regional-owned Enterprises Agency.
4. Grant shopping is any expenditure of the Central Government in the form of money, goods, services and/or letters of value to the Local Government, other governments or local companies, which have specifically been specified, are not. mandatory and non-binding, as well as not continuously.
5. Direct Grant Income is a grant received directly by the K/L, and/or its funding of funds is exercised not through the State Treasury Service Office, so that its order must be performed by the General Treasurer of the State/Power Treasurer General Country.
6. The next List of Budgeted Filings (DIPA) is a budget execution document compiled by the User
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Budget User Power and was authorized by the Minister of Finance as the State General Treasurer.
7. The grant is a party that is from within the country or abroad that provides grants to the Central Government.
8. Budget Realization Report is a report that presents income realization information, shopping, transfers, surplus/deficit and financing, the remaining more/less budget financing each year compared to its budget in one period.
9. Balance sheet is a report that presents the government ' s financial position information i.e. assets, debt and equity funds on a specific date.
10. The records of the subsequent Financial Report abbreviated to CaLK are an inseparable part of the financial report which presents information on the explanation of financial statements posts in order of adequate disclosure.
11. The United States General Treasurer (BUN) is the Minister of Finance.
12. The next General Treasurer of the State is the Director-General of the Treasury at the central level, and the Head of the State Treasury Office at the regional level.
13. The next Office of the State Treasury (KPPN) is a vertical instance of the Directorate General of the Treasury, which acquires the authority of the BUN Area, which is located below and is directly responsible to the Chief Office. Area Directorate General of the Treasury.
14. The next (SA-BUN) Public Treasurer Accounting System (SA-BUN) is a series of manual and computerized procedures ranging from data collection, logging, exposition to reporting financial position and financial operations. It was held by the Ministry of Finance as BUN.
15. UAKPA BUN Financial Accounting Unit General Treasurer of the State Department of Public Treasurer (UAKPA) is an accounting unit that conducts accounting and working unit level reporting under the BUN Budget Section for the General Manager of the Public Service. Hibah and/or Hibah Revenue transactions.
16. The Public Treasurer Accounting Unit of the State Governing Grant which is next called UA-PBUN Maintainer Grant is a BUN helper accounting unit that conducts the activities of combining financial reporting of the budget user-level accounting unit for Hibah and/or Hibah Revenue transactions.
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17. The next Directorate General of Debt Management (DJPU) is a unit of eselon I in the Ministry of Finance which acts as the UAP-BUN Grant Maintainer.
18. Reconciliation is the process of matching the financial transaction data that is processed with several different systems/sub systems based on the same source document.
19. Reviu is the tracking procedure of figures in financial statements, query queries, and analytics that must be the basis adequate for the Government's Internal Supervising Board to provide limited belief that there is no modification of the material that must be performed on such financial statements in accordance with the Governance Accounting Standards.
20. Grant accounts are the other government accounts opened by K/L in order of direct grant management in the form of money.
21. A further direct grant authorization letter (SP2HL) is a letter issued by a Budget User or other officer appointed to validate the Direct Revenue account and/or shop. that is sourced from a direct grant.
22. The next Direct Grant authorization letter (SPHL) is a letter published by KPPN as the Power of the BUN Region to pass Direct Hibah Revenue and/or shopping sourced from a direct grant.
23. The next Direct Grant Income Realization Order (SP4HL) is a letter issued by a Budget User/other authorized user who is appointed to validate the balance of the balance sheet. Direct Grant Income to the Awardees.
24. The next Direct Grant Income Confirmation Letter (SP3HL) is a letter published by KPPN as the Power of the BUN Region to validate the return of the Direct Revenue to the Grant Grant.
25. The next news event is called BAST (BAST) is a handover document as a proof of submission and transfer of rights/ownership of the goods/services from the Grant to the recipient of the grant.
26. The Affidavit Has Received A Direct Grant which is next abbreviated as SPTMHL is a full responsibility statement letter of Direct Hibah Revenue and/or shopping sourced from a direct grant or shopping of goods for logging in. supplies from grants or capital shopping for fixed-asset logging of assets
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others of the grant or financing expenditure for record registrations of the grant from the grant.
27. The following is a letter that is issued by a Budget User or another appointed member of the IBM SaaS User. Direct-access to DJPU.
28. The MPHL-BJS is a letter issued by a Budget User/Other Budget User or an official appointed to record the Hibah Revenue. Directly in the form of goods/valuable mail and shopping items for account registrations of grants or capital expenditures for fixed asset registrations/other assets of grants or financing expenditures for valuable mail records of grants.
29. Memo Approval of Direct Grant Notes forms of goods/services next called the MPHL-BJS Agreement is a letter published by KPPN as the Power of the BUN Region as a consent to record Direct Hybah Revenue form baren/jasa/valuable mail and shopping items for inventory logging of grants or capital shopping for fixed asset logging/other assets of grants or financing expenditures for valuable mail records of grants.
30. The next computer data archive (ADK) is a data archive, a Compact Disc, USB Flash Disk, or other digital storage media containing transaction data, big book data, and/or other data.
BAB II
THE SCOPE
Section 2
The scope set out in the Regulation of the Minister of Finance is:
a. accounting for Hibah Revenue; and
b. accounting for Hibah Shopping.
BAB III
CLASSIFICATION
Article 3
(1) The grant classification can be distinguished by form, fluid mechanism, and grant source.
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(2) Based on its form, the grant is divided into:
a. grant money, consisting of:
1) cash; and
2) money to finance activities;
b. a barang/jasa; and
c grant. A valuable mail grant.
(3) Based on the mechanism of its obscenity, the grant is divided into:
a. planned grants; and
b. direct grant.
(4) Based on its source, the grant is divided into:
a. grant in the country; and
b. overseas grant.
(5) The description in detail regarding the classification of grants is poured in the SIDOME Module as referred to in Annex IV which became an integral part of the Regulation of this Finance Minister.
BAB IV
GRANT ACCOUNTING SYSTEM
Part Kesatu
Accounting System
Article 4
(1) SIDOME is a subsystem of SA-BUN.
(2) SIDOME results in a financial report of the Budget Realization Report, Neraca and CaLK.
Article 5
In the framework of the implementation of the SIDOME as referred to in Article 4, the Minister of Finance as BUN specifies:
a. DJPU as UA-PBUN;
b. The Directorate of Evaluation, Accounting, and Setelmen, DJPU as UAKPA-BUN for the Hibah Revenue transaction and Hibah Shopping; and
c. Directorate General of Financial Balance as UAKPA-BUN for Hibah Shopping transactions to the area.
Article 6
The source documents used in the accounting and reporting of Hibah Revenue and Hibah Shopping are:
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a. Handover News;
b. The DIPA and/or its revisions;
c. DIPA attest;
d. Notice of disbursement (NoD);
e. SP2HL and SPHL;
f. SP4HL and SP3HL;
g. SP3HL-BJS;
h. MPHL-BJS;
i. MPHL-BJS;
j. Shopping Return Letter;
k. The Letter Is Not A Tax; And
l. Memo Adjustment.
Second Section
Bookkeeping, Reconciliation and
Financial Reporting
Article 7
(1) UAKPA-BUN Maintainer Grant documents financial transaction source documents over Hibah Revenue and Hibah Shopping.
(2) The Task Force (Satker) in K/L enlarge documents of the top financial transaction source documents:
a. shopping that is sourced from a direct grant of money form;
b. cash balance at K/L of the grant;
c. shopping items for the inventory logging of the grant; and
d. Capital shopping for fixed asset logging or other assets of the grant;
(3) UAKPA-BUN The Government Investment Manager fertilits the financing expenditure for the valuable mail record of the grant.
Article 8
(1) UAKPA-BUN Manager Grant performs Reconciliation with BUN/Power BUN over the monthly Hibah Revenue transaction and Hibah Shopping on a monthly.
(2) Satker performs Reconciliation over the shopping sourced from grants and shopping items for logging supplies from grants, capital shopping for fixed asset logging or other assets of the grant, spend financing for a valuable letter logging of a grant with KPPN on a monthly.
(3) Reconciliation as referred to in paragraph (1) and paragraph (2) is poured in the News Event News.
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Article 9
(1) UAKPA-BUN Maintainer Grant and Satker compose a conciliation financial report as referred to in Article 8.
(2) The financial statements as referred to in paragraph (1) are composed from:
a. Budget Realization Report;
b. Balance sheet; and
c. CaLK.
(3) The technical instructions of the drafting of the UAKPA-BUN level financial report follow the provisions set forth in the SIVAULT Module as referred to in Appendix IV which became an inseparable part of the Regulation of this Financial Minister.
(4) The order of the drafting of the Satker financial report follows the rules that govern the Accounting System of the Agency.
section 10
(1) UAKPA-BUN Manager Grant delivers the financial statements of LRA and Neraca each month to the UA-PBUN.
(2) UAKPA-BUN is required to deliver a financial report as referred to in Article 9 of the paragraph (2) to the UA-PBUN every single year and year.
Article 11
(1) UA-PBUN conducts a joint financial report of the UAKPA-BUN.
(2) UA-PBUN compiled an UA-PBUN level financial report based on the results of a financial report merger as referred to in paragraph (1), in the case of:
a. Budget Realization Report;
b. Balance sheet;
c. CaLK; and
d. ADK.
Article 12
UA-PBUN addresses the UA-PBUN level financial report to UA-BUN every semicmeter and annual.
Third Section
Accounting Hibah
Article 13
(1) Revenue Hibah in the form of money is recognized on when cash is received or at the time of authorization done by KPPN.
(2) Hibah Revenue in the form of barang/jasa/mail is recognized at the time of authorization by DJPU.
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(3) Refunds of Grant Income in the acceptance period, standardised as income decoding.
(4) Refunds of Grant Revenue over receipt of the past budget year, indentated as an equity paranointing fund.
Article 14
(1) Revenue of the Grant in the form of money is recorded as the nominal value of the grant received.
(2) Revenue Hibah in the form of barber/jasa/letters is noted as the nominal value of the grant received at the time The handover is accepted.
(3) In terms of nominal value Grant revenue as referred to in paragraph (2) is not known, UAKPA grant recipients can estimate its reasonable value.
(4) Hibah Revenue is exercised based on gross azas:
a. gross gross receipts; and
b. does not record the number of neto.
Article 15
(1) Hibah shopping in the form of money, is recognized at the time of cash spending.
(2) The Hybah Shopping is realized in the form of goods, services and precious letters, recognized at the time Cash expenses for value/valuable mail will be entertained.
(3) In terms of submission of goods, services, and valuables obtained not from Hibah Shopping, the submission is not recognized as Hibah Shopping.
(4) The Readmission of Hibah Shopping is taking place in the Hibah Shopping Spending period, fertilized In the same period.
(5) Reception of Hibah Shopping over the Hibah Shopping period of the past budget, it is fertilized as another income-another.
Article 16
(1) Hibah Shopping in the form of money, recorded as of nominal value at the time of the grant expenditure.
(2) Hibah Shopping in the form of goods, services, and valuables, noted for the nominal value of the acquisition of goods, services, and valuable letters.
Article 17
(1) For the grant received in the form of the accepted barang/letter/mail that is directly published, recognized the Hibah Revenue and Hibah Shopping at the same time as the value of which same.
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(2) Confession of Hibah Revenue and Hibah Shopping as referred to in paragraph (1), was recognized at the time of authorization by KPPN.
(3) Of the grant directly published in paragraph (1), the Hibah and Hibah Shopping Revenue is recorded as high as the value of barang/valuable mail.
(4) In terms of the nominal value as referred to in paragraph (3) unknown, UAKPA Shopping Hibah can do an estimate of its face value.
Article 18
(1) Realization Income Grant and Hibah Shopping is expressed in Rupiah currency.
(2) In terms of the realization of Revenue Hibah and Shopping The grant in foreign currency, then outlined and expressed in the currency rupiah with using transaction curs.
Article 19
(1) Revenue Hibah and Shopping Hibah are presented in the BUN Budget Realization Report Grant.
(2) Shopping sourced from grants, shopping items for the passage of supplies from grant and capital shopping for the passage of fixed assets/other assets of the grant, presented in the K/L. Budget Realization Report
(3) Financing financing for the passage of a valuable letter from the grant, presented in the Report Realization Budget BUN of Government Investment Management.
article 20
(1) Direct grant income in the form of money that is up to the end of the year has not been used and has not been passed, presented in Neraca K/L.
(2) Direct Hibah Revenue in the form of money that has been passed and there is still a remainder at the end of the budget year, presented in Neraca K/L and is part of the Saldo Budget More.
(3) Assets obtained from Revenue Grant in the form of goods is presented in Neraca K/L.
(4) Assets obtained from Revenue Hibah in the form of a valuable letter are presented in the BUN Balance Sheet of Government Investment Management.
section 21
Grant shopping in the form of precious goods/mail that is up to the end of the year budget has not been submitted to the recipient of the grant, presented in the BUN Balance Manager Grant.
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Section 22
Revenue Hibah in the form of barang/valuable mail and goods shopping for the passage of supplies from grants, capital shopping for the legalization of fixed assets/other assets of grants, expenditures the financing for the authorization of a valuable letter, not written in the Kas Current Report.
Article 23
(1) accounting entity and reporting entity presents the revenue classification according to the revenue type in the Budget Realization Report Grant revenue, and further details of the type of income, presented at CaLK.
(2) Accounting entities and reporting entities present the classification of Hibah Shopping according to the organization and according to the function in the Shopping Budget Realization Report.
(3) In order for the implementation of SIDOMY, K/L grant recipients record the realization shopping sourced from grants, shopping items for the passage of supplies from grants, capital shopping for the passage of fixed assets/other assets of the grant in the Budget Realization Report and reveals the Revenue Hibah in CaLK.
(4) In order of implementation of SIVAULT, UAP-BUN Managing Investment Government noted the realization of financing expenditures for the passage of a valuable letter from the grant in the Budget Realization Report and revealed the Revenue Hibah in CaLK.
Section 24
Description in detail on the accounting of Hibah Revenue, Hibah Shopping, freight shopping for the passage of supplies from grants, capital shopping for the legalization of fixed assets/other assets of grants and financing expenses for passage of the precious letter of the grant, poured in the SIVAULT Module as referred to in Annex IV to which the Minister of Finance is inseparable.
Fourth Quarter
Reconciliation
Article 25
(1) K/L performs Reconciliation with DJPU over the realization of Direct Hibah Revenue Quarterly,
(2) Reconciliation as referred to in paragraph (1) can be done from the UAPA level up to the UAKPA.
(3) In the event of a mismatch at the time of Reconciliation, both parties are running the drill.
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(4) Reciliation results as referred to in paragraph (1) and (2) are poured in the News Event Reciliation.
Section 26
(1) K/L performs data matching with the Awardees of the realization of Revenue Grant is quarterly.
(2) In case of data mismatch, both sides do drill.
(3) The results of matching data are poured in the News Event.
(4) Copy News Event as referred to in verse (3) delivered to DJPU c.q. Directorate of Evaluation of Accounting and Setelmen.
Article 27
(1) DJPU did confirm to the Awardees of the realization of Revenue as semestically.
(2) In the case of data mismatch, DJPU and the Grant do the drill.
Fifth Section
Statements Liability and Reviu
Article 28
(1) UAKPA-BUN is required to make a Statement of Responsibility (Statement of Responsibility) for the annual and annual financial statements.
(2) The Statement of Liability as contemplated on verse (1) contains a statement that the State Shopping and Revenue Budget management (APBN) has been held on the basis of an adequate internal control system and financial accounting has been held in accordance with the Governance Accounting Standards.
(3) The Statement of Responsibility as referred to paragraph (1) may Supplemented by a description of an event that has not been contained in the financial report.
(4) The form and content of the Statement of Liability as referred to in paragraph (1) is made in format as set forth in Annex I which is to be an integral part of the Regulation of the Minister of Finance.
Article 29
(1) UA-PBUN is required to make a Statement of Responsibility for the financial and annual financial statements.
(2) The Statement of Liability as referred to in paragraph (1) contains the statement that the management of the APBN has is organized under an adequate internal control system and accounting
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The finance has been held in accordance with the Government Accounting Standards.
(3) The Statement of Liability as referred to in paragraph (1) may be supplemented by a paragraph of explanation of the event that not contained in the financial statements.
(4) The form and content of the Statement of Liability as referred to in paragraph (1) is made in format as set forth in Annex II which becomes an integral part of the Ministerial Regulation. This financial.
Article 30
(1) In the framework of financial accountability, UA-PBUN as a mandatory reporting entity presents a financial report.
(2) The financial statements as referred to in paragraph (1) are mandatory at reviu by the Internal Surveillance AAS.
(3) The Reviu as referred to in paragraph (2) is poured in The report has been revivated.
(4) The statement has been revivated as referred to in paragraph (3) signed by the Intern Supervising Apparatus.
(5) The Forms and contents of the Statement Have Been revivated as contemplated on verse (3) is created in the format as set forth in Appendix III to which part inseparable from this Financial Minister Regulation.
(6) UA-PBUN delivered the financial report as referred to in Article 11 of the paragraph (2) accompanied by the Statement of Revivability and Statement of Responsibility.
BAB V
PROVISIONS
Section 31
Technical guidance of the accounting implementation of the grant is poured in the SIVAULT Module as referred to in Annex IV to be inseparable from the Regulation of this Finance Minister.
BAB VI
provisions CLOSING
Article 32
At the time of this Financial Minister Regulation Starting to apply, the Finance Minister Regulation Number 40 /PMK.05/ 2009 on the Hibah Accounting System, is revoked and declared not in effect.
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Article 33
This Finance Minister's Regulation is in effect on the date of promulglement.
For everyone to know it, ordered the authoring of this Finance Minister Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on December 21, 2011
MINISTER OF FINANCE
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
promulgated in Jakarta
on the 21st December 2011
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
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STATEMENT OF LIABILITY
UAKPA BUN
STATEMENT OF RESPONSIBILITY
With this we declare a fully responsible for the contents
The Financial Unit Report of the Working Unit. as
UAKPA BUN Maintainer Grant, consisting of (i) Budget Realization Report,
(ii) Neraca and (iii) Records of the Financial Report as attached.
The financial statements have been compiled based on the system
adequate internal control and its contents have been presenting the information
implementation of the budget and the financial position are appropriate to
The Governance Accounting Standards.
Place, date
Budget User Power,
()
REPUBLIC OF INDONESIA FINANCE MINISTER,
AGUS D.W. MARTOWARDOJO
ANNEX I REGULATORY MINISTER
NUMBER 230 /PMK.05/ 2011 ABOUT THE GRANT ACCOUNTING SYSTEM
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STATEMENT OF LIABILITY
UA-PBUN
STATEMENT OF RESPONSIBILITY
With this we declare a full responsibility for the contents
Financial report of the Directorate General of Management Ministry debt
Finance as UA-PBUN Maintainer Grant, consisting of (i) Report
Budget Realization, (ii) Neraca and (iii) Records of the Financial Report
as attached.
The financial report has been compiled based on the system
adequate internal control and its contents have been presents information
budgeting and financial position appropriate in accordance with
Government Accounting Standards.
Place, date
Director General of the Debt Management,
()
REPUBLIC OF INDONESIA FINANCE MINISTER,
AGUS D.W. MARTOWARDOJO
ANNEX II OF THE FINANCE MINISTER REGULATIONS
NUMBER 230 /PMK.05/ 2011 ABOUT THE GRANT ACCOUNTING SYSTEM
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STATEMENT HAS BEEN IN-REVIEW INSPECTOR GENERAL OF THE FINANCE MINISTRY
STATEMENT HAS BEEN IN-REVIEW SECRETARY OF DEBT MANAGEMENT
AS UAPBUN MANAGER OF THE BUDGET YEAR GRANT ..........
We hereby declare a review of the Financial Report
Directorate General of Debt Management as the Vapor Bun of the grant
Neraca for the 31st December 20XX, Budget Realization Report, and Notes
over the Financial Report for the period ending on that date accordingly
with the Governance Accounting Standards and related laws.
All information contained in the financial report constitutes a presentation
management of the Directorate General of the Debt as the Vapor Bun Manager Grant.
Review in principle consists of queries to officials
the reporting entity and the analytical procedures applied to the financial data. Review
contains more narrow coverage than audits implemented over the report
finance as a whole.
Based review of that, we stated there is no difference that
makes We believe that the financial statements in question are not presented as appropriate
with Act No. 17 of 2003 on State Finance, Regulation
Government Number 71 of 2010 on the Governance Accounting Standards and
rules Other related laws.
Place, date, Title signer statement review,
Chairman of Team Review (NIP)
REPUBLIC OF INDONESIA FINANCE MINISTER,
AGUS D.W. MARTOWARDOJO
ANNEX III OF THE FINANCE MINISTER REGULATIONS
NUMBER 230 /PMK.05/ 2011 ABOUT THE GRANT ACCOUNTING SYSTEM
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MODULE SIDOME
BAB I
PRELUDE
1.1. Background
Act Number 1 of 2004 on State Treasury stipulating that to finance and support priority activities in order to achieve development goals, the Government may hold a loan and/or accept grant, whether from within the country and abroad.
In addition, to carry out the mandate of Act No. 17 of 2003 on State Finance, the Government of the Republic of Indonesia (Government) is also being prosecuted for carrying out the order manage financial good (good governance) by increasing transparency and accountability, in particular in the mechanisms of procurement of loans and grants. The presentation and disclosure of (disclosure) a complete and informative report is an inseparable part in supporting the accountability and tranparance aspects.
As set in Law Number 1 of 2004 on The State Treasury, the Minister of Finance as the General Treasurer of State (BUN), is in charge of debt management. In connection with such authority, the Finance Minister may appoint officials to and on behalf of the Minister of Finance to hold debts and/or receive grants originating from within the country and/or abroad in accordance with legislation.
On the way with it, the Government Regulation No. 10 Year 2011 on the Tata Cara Procurement Loan Dan/Or the Reception of Hibah (PP 10/2011) states that the loan and/or grant must be tested, administered, and accrued Fine, so the report presented will provide benefits to the policy stakeholders.
Before PP 10/2011 is set, in the exercise of the liability of the grant, the Budget User (PA)/Pennguna Budget (KPA) guidelines are in place. Regulation of Finance Minister Number 40 /PMK.05/ 2009
ATTACHMENT IV REGULATIONS FINANCE MINISTER
NUMBER 230 /PMK.05/ 2011 ABOUT THE GRANT ACCOUNTING SYSTEM
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about the Hibah Accounting System (PMK 40/2009), which essentially contains the guidelines for the company and the responsibility of the grant. With the publication of PP 10/2011, PMK 40/2009 needs to be adjusted in order to accommodate the practice in enterprise, reporting, and more comprehensive and actual accountability of grants.
1.2. Scope
The scope of the Hibah Accounting System Module (SIDOMY) includes the Revenue Hibah acquired from within the country and/or abroad, Hibah Shopping, grants sourced from grants, shopping items for the passage of supplies from the grant, capital shopping for the attestation of fixed assets/other assets of the grant, and the financing expenditure for the passage of a valuable letter from the grant.
1.3. Intent
The SIDOMY module is intended as an operational guide for the execution of grant accounting both on the Ministry/Agency (K/L) and BUN so that the interested parties can understand and implement the grant accounting process Timely, accurate, transparent, can be accounted for at the applicable terms.
1.4. The goal
The SIDOME module is intended to fine-tune the previous SIDOME module as specified in PMK 40/2009 so that it is more comprehensive and easier for its users.
1.5. Related definitions
a. The State Revenue and Shopping Budget (APBN) is the annual financial plan of the state government approved by the People's Representative Council (DPR).
b. An appropriation is the budget approved by the Regional People's Representative Council which is the mandate given to the President/governor/mayor/mayor to conduct expenses-as per the stated purpose.
c. Gross asas is a principle that does not allow the record to accept acceptance after being reduced by spending on an organizational unit or not introducing a spending note after a compensation between acceptance and acceptance. expenses.
d. Cash Base is an accounting base that recognises the influence of transactions and other events at a time when cash or equivalent of cash is received or paid.
e. Shopping is all the expenditure of the State/Region Public Cash Account that reduces equity equity funds smoothly in the period
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The year of the budget is concerned that it will not be repaid by the government.
f. An Accounting entity is a unit of budgeting/user government of goods responsible for organizing accounting and compiling financial statements to be merged into the reporting entity.
g. A reporting entity is a unit of government consisting of one or more accounting entities that, according to the rules of the law, is required to submit a report of the financial statements.
h. Cash Negara is a state money vault designated by the Minister of Finance as BUN to accommodate all the admissions and expenses of the Central Government.
i. Accounting policies are the principles, conventions, rules, and practices specified by a reporting entity in the drafting and presentation of financial statements.
j. Kurs is a two-currency exchange ratio.
k. The Budget Credit Authorization (allotment) is a budget execution document indicating part of the apropriation provided to the instance and is used to obtain money from the State/Region Public Cash Account to finance the IBM Cloud Service. expenses-expenses during that authorization period.
l. The State Public Cash Account (R-KUN) is a state money storage account designated by the Minister of Finance as BUN to accommodate all state receipts and pay the entire state expenditure on the central bank.
m. The surplus/deficit is the difference in excess/less between income and shopping during a single reporting period.
n. A transfer is an acceptance/expense of money from an entity reporting from/to another reporting entity, including balancing funds and funds for the results.
o. Grant shopping is the expenditure of the Central Government in the form of money, goods, services, and/or letters of value to other governments, and local companies, which are specifically assigned to them, are unobligatory and non-binding, as well as not continuous.
1.6. Systematics
The SIDOME module is compiled with systematics as follows.
BAB I, INTRODUCTION
includes Background, Scope, Intent, Purpose, Understanding and Systematics.
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CHAPTER II, ACCOUNTING GRANT
includes Grant Definitions, Grant Classification, Grant Accounting Treatment, Grant Source Document, Accounting Entity and Reporting Entity for Hibah.
CHAPTER III, ACCOUNT CHART AND JOURNAL STANDARD GRANT
includes Standard Account Bagan, Standard Journal of Hibah, and Journal Simulation and Hibah Report.
CHAPTER IV, SYSTEM AND GRANT ACCOUNTING PROCEDURES
includes the planned Hibah System and Accounting Procedure, System and Directly Obtained Accounting Procedures, Systems and Procedure Reconciliation Grants.
CHAPTER V, GRANT REPORTING
includes the Budget Realization Report, and Notes on Financial Reporting.
Chapter VI, CLOSING
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CHAPTER II ACCOUNTING GRANT
2.1. General provisions regarding grants
Some common provisions that need to get further affirmation among others as follows:
a. Grant revenue;
b. Shopping Grant;
c. shopping sourced from the grant;
d. shopping items for the passage of supplies from grants, capital shopping for the passage of fixed assets/other assets of grants, and financing expenses for the passage of valuable mail from grants; and
e. shopping which is arising in the order of receiving grants.
2.1.1. Grant revenue
Grant revenue is the acceptance of the Central Government which is derived from the internal body/agency in the country or individual, government of foreign countries, foreign bodies/institutions, international bodies/institutions, both in the form of rupiah/devisa, valuable goods, services, and/or letters that do not need to be repaid by the government, and its benefits may be directly used to support K/L tasks and functions, or are passed on to the Local Government (Pemda), the State-Owed Business Agency (bUMN) /Regional Proprietary Entity (BUMD).
It is in accordance with the provisions of Article 23 of the Law No. 17 of 2003 on State Finance (Act 17/2003) which stated that the Central Government may grant grants/loans to or receive grants/loans from Governments/foreign institutions with the approval of the DPR. The authority to record the Revenue Hibah is in the Minister of Finance as BUN, and is structurally implemented by the Directorate General of Debt Management (DJPU).
2.1.2. Grant shopping
Grant shopping is the expenditure of the Central Government in the form of money, goods, services, and/or letters of value to other governments, and local companies, which have specifically been assigned to, are not obligatory, non-binding, and not continuous.
According to the provisions of Article 23 of the Act of 17/2003, the Government may provide grants/loans or receive grants/loans from foreign governments/foreign agencies with the approval of the DPR. The government in this regard is represented by the Minister of Finance as BUN. As such, the authority to record Hibah Shopping (56XXXX account code) is only on
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Ministry of Finance, and structurally exercised by DJPU and Financial Balance Officer.
As an illustration, for example the Government will provide grant assistance in the form of rice to the Government Somalia is tackling the famine, the expenditure is charged on the BUN Budget Section through the Hibah Shopping.
2.1.3. Shopping sourced from the grant
Shopping sourced from grants both from domestic and abroad is shopping that overloads K/L expenditures in order to implement/support K/L operational activities where the source of the funds It's from the Hibah Revenue. In terms of the grant that is received in the form of money, K/L can spend the money first preceding the revision of the DIPA. K/L shopping is charged into the goods shopping account code (52XXX account), capital shopping (53XXXX account) and social assistance shopping (57XXXX account).
2.1.4. Goods shopping for attestation of supplies from grants, capital shopping for the legalization of fixed assets/other assets of grants, and financing expenditures for the passage of valuable mail from grants
Shopping goods for attestation of supplies from grants is the goods shopping recorded by K/L and reported in the Budget Realization Report (LRA) as a result of the acquisition of inventory from the Awardees.
Shopping capital for the legalization of fixed assets/other assets of the grant is shopping capital noted by K/L and reported in the LRA as a result of the acquisition fixed assets/other assets of the grant party.
The financing spending for the passage of a valuable letter from the grant is the financing expenditure noted by the BUN Government Investment Manager and reported in the LRA as a result of the acquisition of valuable mail from the Grant Party.
2.1.5.Shopping arising in the Order of Hibah Revenue
Other shopping/expenses arising in the Order of the Hibah Revenue is all of the expenditure that the Government issued in Order to obtain a grant under a binding agreement which Make a commitment to pay to the designated party in accordance with the agreement. One example of another expense arising in the Hibah Revenue framework is the cost of banking commission.
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2011, No. 861 24
2.2. Grant Classification
2.2.1. Grant sources
reviewed from its source, Revenue Hibah is differentiated to the domestic sourced Hibah Revenue and Revenue sourced from abroad.
Hibah revenues sourced from within the country can came from:
1. Domestic financial institution;
2. non-financial institutions in the country;
3. Pemda;
4. foreign companies domiciled and conduct activities in the country region of the Republic of Indonesia;
5. other institution;
6. public and community groups; and
7. Individual.
Whereas overseas-sourced Hibah Revenue may be derived from:
1. foreign countries, i.e. countries that are bilaterally granted grants through government agencies or designated official agencies, including states, for example: USAID, AUSAID, KfW and more;
2. institutions under the United Nations, among others: UNDP, WHO, UNESCO, ILO and more;
3. other multilateral institutions, among other Asian Development Bank, Islamic Development Bank, ASEAN, and European Union;
4. foreign financial institutions, for example International Monetary Fund;
5. foreign non-financial institutions for example: Global Fund;
6. non-foreign financial institutions domiciled and conducting venture activities outside the country of the Republic of Indonesia; and
7. The individual is out of the country.
2.2.2. Grant according to its form
According to its form, the grant can be differentiated to:
1. grant money, consisting of:
a. a cash grant; and
b. grant money to finance activities;
2. barang/jasa; and
3 grants. a valuable mail grant.
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2.2.3. A grant based on the funding mechanism of the funds
Reviewed from its funding mechanism of funds, the grant is differentiated to the following:
1. Planned Grants
Grant the Government receives from the Awardees and the shopped by the K/L that its funds funds through KPPN. Planned Grants have features among others:
a. The mechanism of the liqueled funds by using the transfer mechanism to R-KUN, Direct Payment (Direct payment), Letter of Credit, Special Account (Special Account) and Pre Financing (preliminary financing); and
b. the ministry can defend grant funds from the Awardees after the budget documents are obtained.
2. Direct Grant
Hibah derived from the Grant Awardees are directly received by K/L and spent directly without going through the thawing of funds from KPPN. In order for the mechanism of receipt and use of grants by K/L in accordance with the APBN mechanism, then K/L is required to register, account opening permit, DIPA revision and attestation. Direct Grant has features among others:
a. grant agreement signed directly by K/L;
b. Its funding is not through KPPN, but its translation will be performed at KPPN;
c. grants can be obtained directly from the Awardees in the form of money, barang/services, and valuables (special BUN);
d. The procurement of goods/services may be carried out by the Awardees or K/L alone; and
e. The grant could be done on a planned (on budget), but the thawing of funds did not go through KPPN/BUN (off treasury).
For a grant in the form of money, K/L can spend it before the DIPA revision is set.
2.3. Grant Functions
Grant functions among others as follows:
a. Supports the execution of tasks and functions of the government;
b. supporting the provision of common basic services;
c. supports the increased human resources capability;
d. assist with the preparation of the development activities;
e. supporting the preservation of natural resources, the environment of life, and culture;
f. supporting research and technology development;
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2011, No. 861 26
g. supporting improved defense and security functions; and
h. supporting humanitarian activities.
2.4. Treatment Accounting Grant
2.4.1. Accounting Base
The accounting base used in drafting the government ' s financial statements is cash towards accrual. The cash base is used for recognition of revenue, shopping and financing in the LRA and an acrual basis for recognition of assets, liabilities, and equity in Neraca.
The cash base for the LRA means that revenue is recognized at the time the cash is received at the R-KUN or by the reporting entity, while shopping is recognized at the time of being issued from the R-KUN or reporting entity.
The acrual base for Neraca means that the assets, liabilities and equity funds are recognized and recorded at the time of the transaction or at the time events or environmental conditions affect the government ' s finances without regard to when cash or equivalent cash is received or paid.
2.4.2. Budget Accounting
Budget accounting is the responsibility and management control technique used to assist in revenue management, shopping, transfer, and financing. Budget accounting is organized in accordance with the budget structure consisting of revenue budgets, shopping, and financing. The revenue budget includes the estimated revenue that is defined as the allocation of revenue estimates. The shopping budget is made up of apropriations outlined to be a (allotment) budget credit authorization. Budget accounting is held at the time the budget is passed and the budget is allocated.
2.4.3. Grant Revenue Accounting
Revenue was recognized at the time it was received on the R-KUN. Grant revenue transactions that occur without being accepted on the R-KUN are recognized at the time of attestation of the Hibah Revenue transaction.
The normal and recurring (recurring) Repayment transaction of Revenue Hibah in the period Acceptance and prior periods have been standardized as revenue parcunes. (non-recurring), non-recurring (non-recurring) refunds of revenue revenue that occurred during the revenue receipt period in the same period as an income sacrifice in the same period. Unrecurring (non-recurring) correction and return (non-recurring) of revenue revenue that occurred in the previous period is set up as
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2011, No. 86127
The decoding of the fund is fluent in the period of the discovery of corrections and returns.
The income accounting is exercised based on the gross azas, which is to standardise the gross receipts and do not record. The number of his new shares (after being compensated with expense). Income accounting is compiled to meet the needs of accountability in accordance with the provisions and for the purposes of control for the management of the Central Government and the area.
2.4.4. Shopping accounting related to Hibah
Shopping was recognized at the time of the expenditure of the R-KUN. Special spending through the treasurer of his confession occurs at the time of account of the expenditure authorized by a unit of treasury function. Shopping is classified according to the economic classification (type of shopping), organization, and function. The realization of the shopping budget is reported in accordance with the classification that has been set out in the budget document.
Correction over spending on spending periods of shopping expenses are booked as a sacrifice. shopping in the same period. If accepted in the following period, a correction of the expenditure of shopping is set in other income. This accounting treatment is used for the accounting of Hibah Shopping, and the shopping accounting sourced from the grant.
2.4.5 Accounting grant received in valas form
The transaction in foreign currency must be made in the currency rupiah by laying out the amount of such foreign currency according to transaction kurs.
Against the Revenue Hibah in the form of money received in foreign currency (valas), the work unit is advised to convert the entire foreign exchange to the In the currency of the rupiah. The revenue passed by the realization of the amount of rupiah based on the conversion result. In such case, there will be no curs difference.
Further provisions against the grants received in the form of foreign exchange shall be governed in its own terms.
2.4.6.Preservation and Disclosure of Hibah
Revenue Grants are categorized as non-recurring (non-recurring) revenue transactions, so that in the case of a refund of the grant income then in the event of an income acceptance period is set to be an income parcuning. on
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2011, No. 861 28
same period. In terms of corrections and refunds occurring in the period after the revenue receipt period then it is standardised as an equities equity deduction.
The reporting entity presents an income classification according to the income type within the LRA, and more details of the revenue type are presented on the Note over the Financial Report (CaLK). The reporting entity presents a shopping classification according to the type of shopping in the LRA. The shopping classification according to the organization is presented in the LRA or in CaLK. The shopping classification according to function is presented in CaLK.
2.5. Grant Source Documents
Source documents related to Hibah among others:
a. Parent Document
1. Signed grant/document agreements and agreement changes;
2. a summary of the grant agreement and the withdrawal/realization plan of the grant; and
3. grant register number.
b. Document source documents and supporting documents
Documents included as a transaction data source are all documents related to:
1. The Apropriation in the APBN
The APBN document contained the amount planned to be spent or received.
2. Grant income plan allocation
source documents are List of Budget Implementation Filing (DIPA)
3. Realization of Revenue and Refunds of Grant Revenue
The source documents and their supporting documents in the form:
a) Notice of Disbursement (NoD) of a donor attached to Withdrawal Application published by the KPPN Special Jakarta VI;
b) SPHL (Direct Grant Confirmation Letter);
c) SP2HL (Direct Grant Warrant Authorization);
d) SP3HL (Direct Grant Refund Authorization Letter);
e) SP4HL (Order Of Orders) Direct Grant Income Return);
f) SP3HL-BJS (Warrant Direct Grant Income Attestation/Valuable Mail/Service Form);
g) MPHL-BJS (Memo Certificate Grant Direct Form Of Goods/Services/Valuable Letters);
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2011, No. 86129
h) MPHL-BJS Approval (Approval Memo Grant Direct Grant Forms Of Goods/Services/Valuable Mail);
i) SPTMHL (Statement Of Statements Have Received Direct Hibah);
j) SPTJM (Statement Of Liability) Absolute Reply);
k) BAST (The News Show News);
l) The Newspaper Account; and
m) Adjustment Memo.
4. Hibah/allotment Shopping Pagu Allocations
a source document is:
a. DIPA;
b. DIPA revision;
c. RKA-BUN; and
d. RKA-K/L.
5. Realization Shopping Grant
The source documents and its supporting documents in the form:
a. SPM/SP2D;
b. SSPB;
c. Memo Adjustment; and
d. BAST.
2.6. Accounting entity and the Entity Reporting Entity
An accounting entity is a Government of the Budget User ' s government unit and is therefore required to host accounting and draft financial statements to be merged into the entity Reporting.
The reporting entity is a government unit consisting of one or more accounting entities that are under the terms of the laws of law-the mandatory invitatory report of a financial laproan.
To host accounting and reporting activities, hence the set up accounting unit, That is:
a. The Associate Accounting Unit of BUN is carried out by the DJPU.
b. The Budget User Power Accounting Unit for Hibah Revenue and Hibah Shopping is executed by:
1. Directorate for Evaluation of Accounting and Setelemen (Dit. EAS)
Dit. EAS functions as a Budget User Power Accounting Unit for the following transactions:
a) Hibah Revenue with a melting mechanism through the Power of BUN.
b) Hibah Revenue through the passing of the Hibah Revenue transaction which is directly received by K/L.
c) Hibah Shopping.
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2. Directorate General of Financial Balance (DJPK).
DJPK serves as the Budget User Power Accounting Unit over the Hibah Shopping transactions to the area either using both the APBN fund and the on granting mechanism (grant forwarding).
2.6.2. Budget Users and Repository Reporting Entities
Based on the provisions of Article 7 paragraph (2) of the letter I Act No. 1 of 2004 on the State Treasury, the Minister of Finance as BUN authorities set the system of acceptance and expenditure country. Furthermore, under the provisions of Article 38 of the paragraph (2) the Minister of Finance may appoint officials who are authorized on behalf of the Minister of Finance to hold a State debt or receive grants originating from within the country and/or abroad.
Based on Finance Minister Regulation Number 184 /PMK.01/ 2010 on the Organization and Finance Ministry of Finance, it is stated that the unit of the organization that has the authority to manage debt and grants is DJPU so that this unit is designated as a reporting entity.
By doing so, DJPU acts as an Accounting Unit THE SERVANT OF THE BUN. DJPU will consolidate the entire Hibah Revenue transaction and the Hibah Shopping of any UAKPA-BUN. The VAPOUR financial report of the Grant Manager is then merged with another BUN Vapor financial report by the BUN Accounting Unit executed by the Directorate General of the Treasury.
On the other hand, K/L as an accounting entity received benefit of a grant that is received either by a planned grant mechanism or will directly account for it in the Instancy Accounting System that is reported in the LRA for the realization of goods shopping (52), capital shopping (53) and social assistance shopping (57) and in the balance sheet over supplies, fixed assets, and assets Other resulting.
UAKPA BUN
UAP-BUN
UA-BUN
UAKPA BUN
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BAB III
CHART ACCOUNT AND JOURNAL STANDARD GRANT
3.1. Standard Account Chart
The Standard Account is a list of ledger estimates set out and systematically compiled to make it easier for planning, budgeting, and accountability and financial reporting of the Central Government. The formation of this Standard Account Chart is intended for:
1. ensuring the financial plan (budget), realization and financial reporting are stated in the same terms;
2. improving the quality of financial information; and
3. easing financial oversight.
Accounts (estimates) related to the grant transaction among others as follows.
3.1.1. APBN Grant Account
43 Estimated Grant Income
431 Estimated Domestic And Foreign Grants
4311 Estimated Revenue Grants In The Country
43111 Estimated Grant Income In Countries-Planes
431111 Estimated Domestic Grant Income
Individual
431112 Estimates In Country-planned Revenues
Agency/Enterprise Entity
431119 Estimated Domestic Grant Income In Country-Planned
43112 Estimated Income In The Country-Direct Forms
Value-goods/Valuables
431121 Estimate Of Domestic Grant Income-Direct
Shapes Shape
431122
431123
Estimated Income In The Country-Direct
Services Form
Estimated Domestic Grant Income-Directly
Form Of Precious Mail
43113 Estimated Income Grant Income In Land-Direct Money Form
431131 Estimated Income Grant In Direct Land
The Form Of Money-Individual
431132 Estimated Revenue In Direct Country
The Form of Money-Instituting/Entity
431133 Estimated Income Grant In Direct State
Form Of Money-Government Area
431139 Estimated Income Grant In Direct Country
Form Of Money-Other
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4312 Estimated Foreign Grant Income
43121 Estimated Foreign Grant Income-Planned
431211 Estimated Overseas Grant Income-Planned
Individual
431212 Estimated Foreign Grant Income-Planned
Bilateral
431213 Estimated Foreign Grant Income-Planned
Multilateral
431219 Estimated Foreign Grant Income-Planned
Other
43122 Estimated Overseas Grant Income-Direct Form
Goods/Services/Letters Valuable
431221 Estimated Foreign Grant Income
form of goods
431222 estimated foreign grant income-directly
form of services
431223 Estied Foreign Grant Income Foreign-Direct
Shape Valuables
43123 Estimated Foreign Grant Income-Direct form Of Money
431231 Estimated Direct Foreign Grants Revenue-
Personal
431232 Estimated Revenue of Foreign Overseas Hibah-
Bilateral
431233 Estimated Direct Foreign Grant Income-
Multilateral
431239 Estimated Direct Foreign Grant Income Direct-
Other
43124 Estimated Overseas Grant Income Income Direct
Applied
431241 Estimated Revenue of External Property Forms
that Directly Applied
431242 Estimated Revenue of Foreign Forms Of Services
Direct Applied Income
431243 Estimated Revenue of Foreign Grants Form Letter
Direct Prices Applied to Even
52 Appropriation Of Goods Shopping
521 Appropriation Of Goods Shopping
5216 Appropriation of Shopping Items for Inventory Logging from Hibah
52161 Appropriation of Goods Shopping for Inventory Logging from Hibah
521611 Appropriation of Goods Shopping for Supply Notes
from Hibah
522 Appropriation of Services Shopping
5223 Appropriation of Services Shopping for the Service Itation of Hibah
52231 Appropriation of Service Shopping for the Service Itation of Hibah
522311 Appropriation of Service Shopping for the Service Pencatatan from
Hibah
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53 Appropriation Of Capital Expenditures
531 Appropriation Of Land Capital Shopping
5312 Appropriation Of Land Capital Expenditure for Land Seekers of Grants
53121 Appropriation Of Land Capital Expenditure for Illumination Land of
Grant
531211 Appropriation Of Land Capital Shopping for Seekers
Land of the Grant
532 Appropriation Of Capital Equipment Shopping and Machine
5322 Appropriation Of Capital Expenditure Equipment and Machine for Pencatatan Equipment
and Machine of the Grant
53221 Appropriation Shopping Capital Equipment and Machines for Seekers
Appliances and Machines of Grant
532211 Appropriation Of Capital Shopping Equipment and Machines for
Appliance and Machine Seekers Of The Grant
533 Appropriation Of Building Capital Shopping and Building
5332 Appropriation of Capital Shopping Building and Buildings for Building Seekers
and Buildings from Grant
53321 Appropriation Of Building Capital Shopping and Buildings for Pencatatan
Building and Building of Hibah
533211 Appropriation Building Capital Shopping and Buildings for
Building and Building Buildings of the Hibah
534 Appropriation Of Road Capital Shopping, Irrigation and Network
5342 Appropriation Expenditure of Road Capital, Irrigation and Networks for Seekers
Road, Irrigation and Network of Grants
53421 Appropriation Of Road Capital Shopping, Irrigation and Network for
Road Search, Irrigation and Network of Grants
534211 Appropriation Of Road Capital Shopping, Irrigation and Networks
for Road Seekers, Irrigation and Networks from Grants
536 Appropriation Of Physical Capital Shopping Other
5362 Appropriation Of Other Capital Expenditure for Other Fixed Asset Seekers
and/or Other Assets of the Grant
53621 Other Capital Shopping Appropriations for Fixed Asset Seekers
Other and/or Other Assets of the Grant
536211 Other Capital Shopping Appropriations for Seekers
Assets Remain Other and/or Other Assets from Grant
56 Appropriation Shopping Grant
561 Appropriation Of Shopping Grants To Foreign Governments
5611 Appropriation Of Shopping Grants To Foreign Governments
56111 Appropriations Shopping Grant To Foreign Governments
561111 Appropriation Shopping Grant To Foreign Government
562 Appropriation Of Shopping Grants To International Organizations
5621 Appropriation Of Shopping Grants To International Organizations
56211 Appropriation Of Shopping Grants To International Organizations
562111 Appropriation Of Shopping Grants To Organizations
International
563 Appropriation Of Shopping Grants To Local Governments
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5631 Appropriation Of Shopping Grants To Local Governments
56311 Appropriation Of Shopping Grants To Local Governments
563111 Appropriation Of Shopping Grants To Local Governments
56312 Approriation Shopping Grants To Local Government Of
Hibah Application
563121 Approriation Of Hibah Shopping To Government
Regions Of Foreign Hybah Application
563122 Approriation Shopping Hibah Services To The Local Government
of the Foreign Hybah Application
563123 Approriation of Mail Hibah Shopping Value To
Local Government From Foreign Grants
564 Appropriation Of Shopping Grants To Domestic Organizations
5641 Appropriation Of Shopping Grants To Domestic Organizations
56411 Appropriation Of Shopping Grant To Domestic Organizations
564111 Appropriation Of Shopping Grants To Organizations In
Country
72 Appropriation Of Financing Expenses
724 Appropriation Of State Capital
7244 Appropriation Of Inclusion State Capital for Valuable Mail Records of
Hibah
72441 Appropriation Country Capital Inclusion for Letter Seekers
priced from Grant
724411 Appropriation Of State Capital Inclusion for Seekers
Valuable Letters from Grant
3.1.2.Account dIPA Grant
43 Estied Income Grant Income
43 Estied Letters Allocated
431 Estimated Revenue In The Country And Overseas Allocated
4311 Estimated Income Grant Income In Land Allocated
43111 Estimated Income Grant In Planned Land That
Allocated
431111 Estimation Of Domestic Grant Income In Land-Planned
Individual Allocated
431112 Estimated Domestic Grant Income In Land-Planned
Agencies/Effort Allocated
431119 Estimated Domestic Grant Income In Country-Planned
Other Allocated
Other Information
43112 Estimated Domestic Grant Income-Immediate Form
Value-allocated Goods/Services Allocated
431121 Estimated Grant Income In The Country-Directly
The Form Of The Allocated Goods
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431122 Estimation Of Domestic Grant Income-Directly
Forms Of Services Allocated
431123 Estimated State Grant Income
Direct
Form Of Valuable Mail Allocated
43113 Estimated Revenue In the State-Direct form
The money allocated
431131 Estimated Revenue In Direct Country
The form of Money-Individual allocated
431132 Estimated Revenue Hibah In Direct Country
The Form of Money-Institut/Entity that
is allocated
431133 Estimated Revenue In Direct Lands
The Form of Money-The Local Government allotted.
431139 Estimated Revenue In Direct Lands
The other forms of Money-allocated.
4312 Estimated Foreign Grant Income Estimates
43121 Estimated Overseas Grant Revenue-Planned That
allocated
431211 Estimated Overseas Grant Revenue-Planned
The Individual allocated
431212 Estimated Foreign Grant Income-Planned
Bilateral yang allocated
431213 Estimated Overseas Grant Income-Planned
Multilateral Allocated
431219 Estimation of Foreign Hibah Revenue-Planted
Other allocated
43122 Estimated Revenue Overseas Grants-Direct Form
Valuables/Services Allocated
431221 Estimated Foreign Grant Income-Direct
The forms of Goods allocated
431222 Estimated Revenue of Overseas Grants- Directly
The form of the allocated Services
431223 Estimated Revenue Hibah Overseas-Direct
The Form Of A Valuable Letter allotted
43123 Estimated Revenue of Foreign Grants-Direct forms of Money
Allocated
431231 Estimated Direct Foreign Grant Income-
Allocated individuals
431232 Estimated Direct Foreign Grants Revenue-
Bilateral allocated
431233 Estimated Revenue Overseas Grants Direct-
Multilateral Allocated
431239 Direct Foreign Grant Income Estimate-
Other Allocated
43124 Direct Overseas Grant Income Estimates
Allocated That Are Allocated
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2011, No. 861 36
431241 Estimated Revenue Of External Property Forms
directly Applied To Allocated
431242 Estimated Foreign Grant Income Form
The Direct Published Unallocated
431243 Estimated Foreign Grant Income Form Mail Form
Directly Applied To Yang
allocated
52 Allotment Shopping Goods
521 Allotment Shopping Goods
5216 Allotment Shopping Goods for Inventory Logging of Hibah
52161 Allotment Shopping Items for Inventory Logging from Hibah
521611 Allotment Shopping Goods for Supply Records
from Hibah
522 Allotment Shopping Services
5223 Allotment Service Shopping for Service Seekers from Hibah
52231 Allotment Shopping Services for Merit Seekers from Hibah
522311 Allotment Shopping Services for the Service Pencatatan of
Hibah
53 Allotment Shopping Capital
531 Allotment Of Land Modal Shopping
5312 Allotment Land Capital Shopping for Land Seekers of Hibah
53121 Allotment of Land Modal Shopping for Land Seekers of Hibah
531211 Allotment of Land Modal Shopping for Land Pencatatan
from Hibah
532 Allotment Shopping Equipment and Machines
5322 Allotment Shopping Equipment and Machines for Appliance Seekers
and Machines of Hibah
53221 Allotment of Equipment Shopping and Machine for Pencatatan
Appliances and Machines of Hibah
532211 Allotment of Modal Shopping Equipment and Machines for
Appliance and Machine Seekers of Hibah
533 Allotment Shopping Building and Building
5332 Allotment Shopping Building and Building for Building Seekers
and Buildings from Hibah
53321 Allotment Shopping Building and Building for Pencatatan
Building and Building of Hibah
533211 Allotment Shopping Building and Building for
Building and Building Pencatatan Grant
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534 Allotment Shopping Modal Road, Irrigation and Network
5342 Allotment Shopping Modal Road, Irrigation and Network for Road Seekers,
Irrigation and Networks from Hibah
53421 allotment Of Road Capital Shopping, Irrigation and Networks for
Road Search, Irrigation and Network of Grants
534211 allotment Shopping Road Capital, Irrigation and Network
for Road Search, Irrigation and Network Grant
536 Allotment Of Other Physical Capital Shopping
5362 Allotment Other Modal Shopping for Fixed Fixed Asset Seekers
and/or Other Assets from Hibah
53621 Allotment Other Modal Shopping for Fixed Asset Seekers
Others and/or Other Assets from Hibah
536211 Allotment Other Modal Shopping for Asset Seekers
Other Stays And/Or Other Assets Of The Grant
56 Allotment Shopping Grant
561 Allotment Shopping Grants To Foreign Governments
5611 Allotment Shopping Hibah To The Foreign Government
56111 Allotment Shopping Grant To Foreign Governments
561111 Allotment Shopping Grants To Foreign Governments
562 Allotment Shopping Grants To International Organizations
5621 Allotment Shopping Grant To International Organizations
56211 Allotment Shopping Grant To International Organizations
562111 Allotment Shopping Grants To International Organizations
563 Allotment Shopping Grant To County Government
5631 Allotment Shopping Hibah To Government Section
56311 Allotment Shopping Grant To Local Government
563111 Allotment Shopping Grant To Local Government
56312 Allotment Shopping Grants To Local Governments Of The Application
Hibah
563121 Allotment Shopping Of The Goods To The Government
The Area Of The Foreign Hybah To The Government
563122 Allotment Shopping Of The Services To The Local Government
from Foreign Hybah To The Government
563123 Allotment Shopping Of Valuable Mail Grants To
The Local Government of Foreign Grant Forwarding
564 Allotment Shopping Grant To Domestic Organizations
5641 Allotment Shopping Grants To Domestic Organizations
56411 Allotment Shopping Grants To Organizations In The Country
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564111 Allotment Shopping Grants To Domestic Organizations
72 Allotment Financing Expenditure
724 Allotment The Country's Capital Inclusion
7244 Allotment The Inclusion State Capital for Valuable Letter Notes from
Hibah
72441 Allotment State Modal inclusion for the Letter Seekers
priced from Hibah
724411 Allotment of the State Modal inclusion for the Seekers
Valuable Letter from Grant
3.1.3.Account Redecision Income Income
43 Grant Income
431 Domestic And Foreign Grant Income
4311 Domestic Grants
43111 Planned Domestic Grants
431111 Domestic-Planned Grant Income
431112 Domestic Grant Income-Planned
Agency/venture Body
431119 Other Planned Domestic Grants
43112 Domestic Grant Income-Immediate Form
Goods/Services/Valuables
431121 Revenue In Country-Direct Forms
Goods
431122 Revenue Grant In Land-Directly Form
Services
431123 Income Grant In Land-Directly Form
Precious Letter
43113 Income Grant In Land-Direct Form Of Money
431131 Income Grant In The Country Directly Form Money
-Individual
431132 Revenue Hibah In Direct State Money Form
-Institut/entity
431133 Revenue Hibah In Direct State Money Form
-Regional Government
431139 Grant Income In Direct Country Form Of Money
-Other
4312 Revenue Grant Overseas
43121 Overseas Grant Income-Planned
431211 Foreign Grant Income-Planned Individual
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431212 Bilateral Foreign-Planned Grant Income
431213 Foreign-Planned Overseas Grant Income
431219 Other Planned Foreign-Planned Income Income
43122 Revenue Foreign Grants-Directly Form
Valuables/Valuables
431221 Foreign Grant Income-Immediate Form
Goods
431222 Income Overseas Grant-Direct Form Of Services
431223 Grant Income Overseas-Direct Form Of Mail
Valuable
43123 Income Overseas Grants- Directly Form Money
431231 Foreign Grant Income-Directly Form Money
Personal
431232 Foreign Grant Income-Direct Form Of Money
Bilateral
431233 Income Overseas Grant-Direct Forms Of Money
Multilateral
431239 Foreign Grant Income-Direct Form Of Money
Other
43124 Foreign Grant Income Directly Applied To
431241 Revenue Of Foreign Forms Of Goods which
Direct Applied to
431242 Revenue of Foreign Grants Form of Services
Directly Illuminated
431243 Foreign Grant Income Form Valuable Mail
Direct Published
52 Shopping Goods
521 Shopping Goods
5216 Shopping Goods for Supply Record from Hibah
52161 Shopping Goods for Inventory Logging from Hibah
521611 Shopping Goods for Logging Inventory from Hibah
522 Shopping Services
5223 Shopping Services for the Service Pencatatan of Hibah
52231 Shopping Services for the Merit Seekers of Hibah
522311 Shopping Services for the Merit Seekers of the Services Grant
53 Capital Shopping
531 Land Capital Shopping
5312 Home Capital Shopping for Land Pencils from Hibah
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53121 Modal Land Shopping for Land Seekers of Hibah
531211 Modal Land Shopping for Land Enlightenment from
Hibah
532 Modal Shopping Equipment and Machine
5322 Modal Shopping Equipment and Machine for Appliances and Machines
of Hibah
53221 Modal Shopping Equipment and Machine for Appliance Seekers
and Machines of Hibah
532211 Modal Shopping Equipment and Machine for Pencatatan
Appliances and Machines of Hibah
533 Shopping Capital Building and Building
5332 Shopping Building Capital and Building for Building Seekers and
Building of Hibah
53321 Modal Shopping Building and Building for Building Seekers
and Buildings of Hibah
533211 Shopping Capital Building and Building for Record
Building and Building of Grants
534 Road Capital Shopping, Irrigation and Network
5342 Shopping Modal Road, Irrigation and Network for Road Seekers, Irrigation
and Networks from Hibah
53421 Modal Shopping Road, Irrigation and Network for Road Seekers,
Irrigation and Network of Hibah
534211 Road Capital Shopping, Irrigation and Networks for
Road seekers, Irrigation and Networks from Grant
536 Other Physical Capital Shopping
5362 Other Capital Spending for Other Fixed Asset Seekers and/or Assets
Other from Hibah
53621 Other Modal Shopping for Fixed Fixed Asset Seekers
and/or Other Assets from Hibah
536211 Other Modal Shopping for Fixed Asset Seekers
Other and/or Other Assets of Hibah
3.1.4.Account Realisation Shopping Grant
56 Shopping Grants
561 Shopping Grants To Foreign Government
5611 Shopping Grants To Foreign Governments
56111 Shopping Grants To Foreign Governments
561111 Shopping Grants To Foreign Governments
562 Shopping Grants To Organizations International
5621 Shopping Hiba To International Organization
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56211 Shopping Grants To International Organizations
562111 Shopping Grants To International Organizations
563 Shopping Grants To Local Governments
5631 Shopping Grants To Local Governments
56311 Shopping Grant To Local Government
563111 Shopping Grant To Local Government
56312 Shopping Grant To Local Government Of The Hibah Application
563121 Shopping Hibah Goods To Local Government From
Overseas Grant Forwarding
563122 Shopping Grant Services To The Government Area of
Foreign Grant Publishing
563123 Shopping of Valuable Mail Grants To The Government
Area Of Foreign Grants Overseas
564 Shopping Grants To Domestic Organizations
5641 Shopping Grants To Home Organization
56411 Shopping Grants To Domestic Organizations
564111 Shopping Grants To Domestic Organizations
72 Financing Expenditures
724 State Capital
7244 State Capital Inclusion for Valuable Mail Logging
72441 Capital Modal inclusion for Valuable Letter Notes from
Hibah
724411 State Capital Inclusion for Mail Seekers
priced from Hibah
3.1.5. Balance Accounts
11 Fluent Assets 111 Cash and Equivalent Cash
1118 Other Cash and Other Cash 11182 Cash Equivalent on the Ministry of State/Institution
111822 Other Kas in the Ministry of State/Instituts of Grants
31 Equity Fund Smoothly 311 Equity Funds Smoothly
3119 Other Smooth Funds 31191 Other Smooth Funds
311911 Other Smooth Funds of Direct Hibah
The Standard Account is set out in its own regulations.
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3.2. Journal of the Standard Grant
a. Grant revenue allocated.
DR. Grant revenue allocated + description MAR XXX
CR. Debt to KUN XXX
(The standard journal conducted at the time of the receipt of the grant revenue that
allocated which is listed in DIPA)
b. Shopping Grants.
DR. Loan from KUN XXX
CR. Shopping + Description MAK XXX
(Standard journal performed at the time of the receipt of the provided grant shopping
in DIPA)
c. Realization of grant revenue.
DR Utang To KUN XXX
CR Revenue Hibah + description MAP XXX
(The standard journal conducted at the time of the grant revenue is being/realized)
d. Realization of the Shopping grant.
DR Shopping + description MAK XXX
CR Pidebted from KUN XXX
(The standard journal performed at the time of the grant shopping a/realized)
e. Realization Of Return Shopping Grant Year.
DR Pidebt of KUN XXX
CR Shopping + description MAK XXX
(The standard journal performed on the time of the grant shopping return
was realized in the budget year walk)
f. Realization Of Return Shopping Grant After Year Of Running.
DR Admissions Back Shopping Grant T.A. Ago XXX
CR Debt from KUN XXX
(Standard Journal conducted on the time of grant shopping return
is realized after the running budget year)
g. Realignment Of Year Grant Income Return.
DR revenue Grant + description MAP XXX
CR Utang To KUN XXX
(The standard journal performed at the time of the grant shopping return
is being realized on the year of the budget is running)
h. Realization Of Return Of Grant Income After Year Running.
DR SAL XXX
CR Kas XXX
The Journal related to the Instancy Accounting System (SAI) is conducted with
referring to the set up provisions regarding the journal SAI standard.
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BAB IV
SYSTEM AND ACCOUNTING PROCEDURES GRANT
In this Chapter will be described a series of accounting systems and procedures from various mutual grant transactions to generate outputs. consists of a report of grants for interested parties in the management of grants. Some of the stages of the system and the procedures that must be performed are as follows.
I. Signing of the grant agreement (grant agreement)
The grant agreement is a written agreement regarding the grant between the Government with the Grant which is poured in the grant agreement document or any other document that You're welcome. The grant agreement is compiled to provide legal certainty to the parties and in the agreement there are rights and obligations that perform a bond.
According to PP 10/2011, the least grant grant Agreement contains any provisions as follows:
a. Grant/Donor;
b. Recipient of a grant/beneficiary;
c. Number and plan of realization per year;
d. Form (uang/barang/jasa/letter);
e. Snot;
f. Provisions and Requirements; and
g. The timeframe (covering information about the time of the grant begins to be active and the grant is declared complete).
In the event of a planned grant, the signing of a grant agreement was conducted by the Minister of Finance or appointed officials, while the direct grant, the signing of the Grant Agreement may be conducted by the minister/leader of the agency or the official who is given power.
II. The registration application
Registration is the grant registration process submitted by K/L to the next DJPU will be given register number. The register number is a unique number given by DJPU in order to distinguish one grant with another. The grant registeration process is entry point to include grants in the APBN mechanism, with no register number to be influential to the process of implementation and the responsibility of the subsequent grant.
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Registrations are done not only for grants originating from abroad but also performed for grants originating from within the country. In addition, if viewed from its funding mechanism, the registration is mandatory for a planned grant (the thawing of the funds via KPPN) or the grant received directly by K/L (its funding is not via KPPN).
One grant/document agreement equated to have only one register number. In terms of the agreement there are more than one K/L to receive grants, then one of the K/L is designated as executing agency which will submit a registration process to the DJPU.
The registration number which has been published by the DJPU can be used by the K/L for the stage of implementation and the liability of the subsequent grant. With regard to that, then coordination between K/L as executing agency with K/another as Project Implementation Unit (PIU) is absolutely necessary.
Some of the steps that need to be done to obtain register numbers are as follows.
a. After a grant agreement was signed by K/L and the Grant, Secretary General K/L submitted a register number letter by attaching it:
1) Agreement grant (PH)/Memorandum of Understanding (MoU) or any other document which equate; and
2) Grant Summary or a summary of grant agreements and disbursement plan. Disbursement plan or a plan for withdrawal of grants presented per-year until the grant agreement is declared unretractable (closed).
b. The reply letter (registration number) of the Director General of the Financial Ministry ' s Debt Management in this case the Director of Evaluation, Accounting and Setelmen is addressed to the Secretary General of the K/L or to the party submitting a registration application.
The register number that has been obtained from DJPU constitutes the basis of filing the account opening permit and the inclusion of the register number to the Budget Document (DIPA). It is not allowed to submit a revised DIPA revision without the registration number provided by DJPU. In submission of the register number to the DJPU there is a provision as follows.
a. granting register numbers not based on the state of the Grant but based on the number of grant agreements, for example: grant from World Bank given to K/L as many as 5 (five) different grant agreements, then filing registration number to DJPU as much as 5 (five) grants and will be given 5 (five) register numbers;
b. the awarding of register numbers is not based on the form of grants, for example in one grant agreement, the grant grant will provide the grant
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is money, goods and services, hence grant register number is not based on that grant; and
c. awarding register number is not given on the basis of the length of time of the grant withdrawal, for example: in one grant agreement is determined to be accepted within 5 (five) years (multiyears), then the K/L does not need to file a register each year, just one time alone for one grant agreement.
The Request Process Loan and Grant Registration
The process of delivery of the loan registration number and Grant
Related to the attestation process for the submission of the assets done K/L to Pemda, there is no need for the application register request process.
III. The Planned Grant
1. The planned grant is a grant obtained by the planned mechanism, ranging from the submission of the funded activities of the grant, the inclusion in the List of Details of grant Activities, the signing of grants, the inclusion in the APBN and Documents The budget and the thawing of funds through KPPN (BUN) are to be held accountable. For the planned grant, there are some provisions to be set up in other regulations namely: a. plan the process of drafting the activities plan, submission of proposals, and
assessment activities are set in the Planning Minister Regulation on the directions of the drafting and suppressor of RKA-KL and RKA-BUN;
b. The drafting and revision of the budget document will be set up in the Finance Minister 's Regulation on the drafting of the budget revision; and
c. the order of the grant withdrawal is set in the Finance Minister' s Regulation regarding payment guidelines in the implementation of APBN.
2. Set out a planned grant of grant with 5 (five) ways: a. Transfer to R-KUN; b. Direct Payment (Direct Payment); c. Special Account (Special Account); d. Letter of Credit; and
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e. Preliminary Financing (Pre Financing).]
The order of the planned grant withdrawal guidelines guidelines on the Regulation of the Minister of Finance governing the order of the withdrawal of foreign loans and/or overseas grants.
In terms of the order of the grant withdrawal not through all five ways above, then the received grant is categorized as a grant received directly by K/L. In a particular grant the grant procurement process is conducted in a planned process, however, in the grant agreement it is stated that the procurement of goods/services is carried out directly by the Grant Provider (executed by donor) then the grant is also a direct grant. Similarly, if the Grant grant money to K/L without passing through KPPN (BUN) it is also categorized as a direct grant. It can thus be concluded that although the grant procurement process is carried out, however, if the execution process is performed by the Grant (executed by donor) without involving KPPN, then the grant is included in the category. direct grant.
To illustrate the planned procurement procurement process will be visible on the following flowchart.
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IV. Direct Grant
K/L can receive a direct Hibah from the Awardees with regard to principles in the Hibah Revenue. In addition, K/L is required to review the intent and purpose of the grant as well as responsible for the Hibah to be accepted and consult a direct Hibah acceptance plan on the year running to the Minister of Finance, the Minister of Development Planning National, and other related Ministers/Leaders prior to the signing of the Treaty of Hibah. For a grant directly received K/L, the most little grant agreement contains: a. Number one; b. Snot; c. form; d. terms and requirements; and e. term.
Direct Hibah is received K/L at any time, not following the APBN cycle, can be submitted by the Awardees to K/L at any time, depending on the budget cycle in the country where the grant is derived. However direct grants may have been included in the APBN planning, the DIPA was already available at the beginning of the year but the obscenity was not carried out via KPPN, hence the grant was also classified as Direct Hibah.
Direct Hibah The one that is accepted from the grant can be cash, money to finance activities, goods and valuable letters. Here is a picture of the system and the grant procedure according to its shape.
1. A Direct Grant Form A Form Of Money. System and Procedure of the grant money/cash received
directly by K/L 1) Registeration of the grant directly to DJPU 2) Submitting An Account Opening Permit
The acceptance of the grant is money, the Budget User/Power of the Budget User (PA/KPA) mandatory opening of the account addressed to the Director General of the Treasury (Central State Treasurer) the Ministry of Finance is exhaled to the Director of State Cash Management to obtain approval. Approval of the Grant Account Number can be performed after the account is opened.
3) The shopping pagu Adjustment is sourced from a grant in DIPA. Grant obtained from the grant of money, K/L is required to adjust the shopping pagu in DIPA to the Treasury Jen.
4) K/L performs the Revenue and Shopping Anxiety Flows sourced from the grant of the grant Fund. The donor was shopped in accordance with the forperation of the grant agreement. In terms of the DIPA revision not yet done, K/L can do the shopping that will
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passed in account: 52 (Shopping Goods), 53 (Modal Shopping), 57 (Social Aid Shopping).
The management and authentication mechanism can be described in the plot chart as follows:
2. Direct Grant Form of Goods/Services/Letters
As stated in the grant agreement, the grant will
realize the grant of goods/services to K/L or a valuable letter
to BUN. Full & fully valuable mail/letter procurement
conducted by the Grant, while the recipient of the (beneficiary)
only accepts benefits for the valuable bary/letter grant that
is given.
At the time the Grant Giver provides the grant of a barang/jasa/letter
is valuable, the steps that must be done are as follows.
a. Satker/KPA together Grants makes Event News
Accept (BAST) Goods/Services/Letters.
BAST is the source document in which at least-
lack of:
1) The date of the handover, is the submission date
barang/jasa/letter of the grant to the recipient
grant;
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2) The parties, the name of the grant and grant recipients;
3) The amount (valas and/or rupiah), is the nominal number of grants
received equivalents with money; and
4) The form/type of grant, is an accepted form of grant, can
be a valuable barang/letter. In the event of the grant received
in the form of the item must be mentioned the price details of the goods
received. If the price of the goods has not been listed on BAST, PA/KPA
can perform the goods price assessment according to the price
reasonable/market price (fair value).
5) The Surrender destination, represents the submission
barang/valuable mail, i.e. for grant from the grant
to the grant recipient.
BAST serves as follows:
1) The source document for the giver grant and grant recipients;
2) Early source documents for compiling of documents
other sources for the responsibility of the grant; and
3) The source document for the planning of receiving grant
(disbursement plan).
b. On the basis of a signed grant or document agreement, PA/KPA
submitted the required registration and document
for the registeration in the same procedure as the above.
In the case of a goods grant or services received as part of
grant activities whose hyper-agreement agreement is already registered, then Satker
does not need to file a new registration (can use the number
register the same).
c. Satker/KPA applied for the intended attestation
to the Director General Management of the c.q. Directorate of Evaluation
Accounting and Setelmen with completeness:
1) the Agreement of Hibah or any other document being equated;
2) News Events Receive (BAST); and
3) The Statement Has Received A New Form Of Goods
or Services/(SPTMHL) in the form of barber/services.
d. On the basis of the authorization request letter and various documents
such, the Directorate General of Debt Management conducted the passage
and as a source document for DJPU to record the realization
grant receipt.
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e. Assigning of a barang/jasa/letter form grant to KPPN
through the Memo of the Direct Grant Grant Form/Mail/Letter
Valuable (MPHL-BJS).
V. System and Reconciliation Procedure
Reconciliation is a data matching of one system with another
system by using the same source document. Reconciliation
grant is one of the internal control procedures to ensure
that Hibah Revenue and Hibah Shopping have been recorded with the same magnitude
between BUN with the User's Budget/Power Users
Grant budget. In addition, reconciliation is also implemented with the
DJPU as the accounting unit that reports Hibah Revenue with K/L
as the receiving of the Hibah Revenue directly. Reconciliation
is held at least once in 3 (three) months.
Reconciliation grant is carried out between:
1. DJPU with Dit. PKN over Revenue Hibah in the form of money that
is from abroad;
2. DJPU with the Ministry/Institution for Revenue grants received
directly of money, goods, and services;
3. DJPU with DJKN in terms of grant is a valuable letter;
4. DJPK with Dit.PKN/KPPN The working partner of Hibah Shopping (on granting);
and
5. DJPU with APK Directorate over Hibah Revenue and Hibah Shopping
which is accepted.
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5.4. Note on the Financial Report (CALK)
CaLK includes narrative explanation or details of the figures listed in
LRA and Neraca. The CaLK also includes information about the policy
accounting used by the reporting entity and other information
which are required and recommended to be disclosed within the Standard
Governance Accounting as well as The necessary expressions for
results in a reasonable financial report presentation.
CaLK Hibah specifically includes:
1. Presentation of information about the policy of Hibah, target achievement
The APBN Act, following the constraints and obstacles encountered
in the achievement of the intended target;
2. the overview of the financial performance achievement overview during the reporting year;
3. Presentation of information on the basis of the drafting of the financial statements and
accounting policies that are selected to be applied to
other important transactions and events;
4. the disclosure of information required by the Accounting Standards
Government that has not been presented on the report face sheet
finance;
5. explanation for the estimates of LRA and Neraca;
6. the measurement of the measurement base of the grant;
7. more detailed presentation of sources or types of grants; and
8. provisioning of the additional information required for the
reasonable preparation, which is not presented on the financial report face sheet.
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BAB VI
CLOSURE
The Hibah which is sourced from overseas and domestic is one of the country's sources of acceptance to support the country's expenditure. Grant revenue received by the Government not only through the planned grant mechanism, but many grants were obtained from the awardees directly to K/L. In order for the direct grant received by K/L can be implemented with good governance principles, a transparent and accountable accountability mechanism is required.
Guna answered the challenge above, has been compiled by PMK. 40/2009 which is a guideline in the governance of the grant accounting system. However, the PMK would still need to be made adjustments to answer the issue of grants and some provisions set up in PP 10/2011.
In order for the implementation of the responsibility of grants more easily to be exercised by accounting entities, it has compiled the SIDOME module as an annex of this Financial Minister Regulation. This module provides guidelines in the drafting and presentation of financial statements related to the grant in accordance with the principles set out in Government Regulation No. 71 of 2010 on Government Accounting Standards. Entities related to grants are not only in the Ministry of Finance environment as BUN, but also for the K/L which obtained the grant can directly authorization to BUN so that these Hibah Revenue can be recorded in the financial statements. Thus it is thus expected that efforts to realize the transparency and accountability of the financial management of the State in particular the management of grants can be realized.
The drafting of the Finance Minister ' s regulations following the SIVAULT Module is not a Final objective of implementation of the grant accounting But more importantly, it provides a legal umbrella over the execution of grant accounting and designing a comprehensive Hibah Application System so that it can help to structure accurate, informative and timely financial statements as well as Mandated in the Government Regulation No. 8 of 2006 on Financial Reporting and the Performance of Government Instancy and the Financial Minister Regulation Number 171 /PMK.05/ 2007 on the Accounting and Financial Reporting System of the Central Government.
MINISTER FINANCE REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
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