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Back NEWS REPUBLIC of INDONESIA No. 408, 2011 REGULATIONS MINISTER of FORESTRY of the REPUBLIC of INDONESIA NUMBER 56 of q./MENHUT-II/2011 of the CENTRAL ACCOUNTING SYSTEM of FINANCING the CONSTRUCTION of the FOREST with the GRACE of GOD ALMIGHTY the MINISTER of FORESTRY of the REPUBLIC of INDONESIA, Considering: a. that to implement the provisions of article 26 paragraph (4) the Government Regulation Number 23 in 2005 about the Agency's financial management public service need to be developed in accordance with the Accounting System services;
b. that the accounting systems current, not to accommodate the characteristics of the system of services on Development of forest Financing Center, necessitating developed accounting systems that will be applied by the Centre of forest Development Financing;
c. that in connection with this need to establish regulation of the Minister of Forestry accounting system construction of Forest Financing Center.
Remember: 1. Act No. 17 of 2003 about State Finances (State agencies of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
2. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
3. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400);
4. The Government of the Republic of Indonesia Number 35 Year 2002 about Reforestation Fund Gazette of the Republic of Indonesia Number 67 in 2002, an additional Sheet of the Republic of Indonesia Number 4207);
5. Government Regulation Number 23 in 2005 about the Agency's financial management public service (State Gazette of the Republic of Indonesia Number 48 in 2005, an additional Sheet of the Republic of Indonesia Number 4502);
6. Government Regulation number 6 in 2006 about the management of the State-owned Goods (State Gazette of the Republic of Indonesia Number 20 in 2006, an additional Sheet of the Republic of Indonesia Number 4609);
7. Joint Regulations the Minister of finance and the Minister of forestry number: 06.1/FMD. 01/2007 and number: 02/MENHUT-II/2007 on the management of funds in the Development Account Forest Reforestation;
8. Regulation of the Minister of finance Number 76 in 2008 about the system of accounting and financial reporting for public service Bodies;
9. Regulation of the Minister of forestry number: p. 64/Menhut-II/2009 on the standard cost of development of the Forest Industry and forest Crop Plants (Republic Indonesia in 2009 Number 394);
10. Regulation of the Minister of forestry number: p. 40/Menhut-II/2010 about the Organization and the work of the Ministry of forestry (Republic Indonesia in 2010 Number 407);
11. The decision of the Minister of finance Number: 105/KMK. 05/2010 regarding the determination of the Agency Financing the construction of the jungle as government agencies that Implement the Agency's financial management patterns of public service.
Decide: define: REGULATION of the MINISTER of FORESTRY ACCOUNTING SYSTEM CONSTRUCTION FINANCING FOREST CENTRE article 1 In regulation of the Minister of forestry it is: 1. Public Service Bodies, hereinafter called the BLU, in the Government's environmental agency is established to provide a service to the community in the form of the provision of goods and/or services sold without giving priority to profit and in conducting its activities based on the principle of efficiency and productivity;
2. Accounting is the process of recording, measurement, classification, pengikhtisaran transactions and financial incident, penginterpretasian over the results, as well as the presentation of the financial statements;
3. Financial accounting standards, hereinafter abbreviated SAK, was generally accepted accounting principles set by the accounting profession ties Indonesia in presenting the financial statements of a business entity;
4. Accounting Policies is the principles, fundamentals, conventions-conventions, rules, and practices specifically chosen by a reporting entity in the preparation and presentation of financial statements;
5. public accounting Policy is the General principles and the basic concepts underlying financial accounting practices Centers P2H;
6. Accounting Policies the accounting policies is detailed above specific accounts.
7. Recognition (recognize) in accounting is the process of the determination of whether an event or events will be recorded in the accounting records or not so it will be part of the element that complements the assets, liabilities, equity, revenue, and the burden of, as contained in the financial statements, the reporting entity;
8. Measurement (measurement) is the process of the determination of the value of money to acknowledge and put each post in the financial statements. Measurement of the outposts in the financial statements using the value of the acquisition (historical value).
9. Presentation and disclosure of financial reports is the policy to provide guidelines on how to present the information held in the accounting process to users;
10. the reporting Entity is the Government unit that consists of one or more accounting entity which, according to the provisions of legislation of compulsory liability report form of the financial statements;
11. The accounting Entity is the unit of Government that conducts accounting, drawing up and presenting the financial statements in respect of the budget/dikelolanya goods, and convey to the reporting entity;
12. Forest Development Financing is a Central Government agency at the Ministry of forestry to apply financial management patterns of Public Service Bodies (PPK-BLU) in accordance with the provisions of the legislation which is the reporting entity and accounting entity;
13. Standard account Chart is a list of great books set out estimates and compiled systematically to facilitate the planning and execution of the budget, as well as bookkeeping and financial reporting Center for Financing the construction of the forest;
14. The central accounting system of financing the construction of the forest is a series of manual or computerized procedures ranging from data collection, logging, pengikhtisaran, to the position of financial reporting and the financial activities undertaken by the Centre of forest Development Financing;
15. The financial report is a form of Financing the construction of the forest Centre accountability over the implementation of the Budget of the State Expenditures and Revenues in the form of activity reports, balance sheet, cash flow and notes to financial statements;
16. Activity report is a report that presents the income information and the burden of Financing the construction of the Center of the forest at certain periods;
17. The balance sheet is a report that presents the financial position of Government information assets, namely debt and Equity on a specific date;
18. the cash flow statement is a report that presents the inflows and the cash outflow during a certain period are classified based on operating activities, investing activities and financing activities;
19. Notes to financial statements is a report that presents information about a detailed list of explanation or analysis or the value of an email is presented in the activity reports, balance sheets and cash flow in order to adequate disclosure;
20. The reporting Date is the date of the last day of a reporting period;
21. Income is the gross inflows of economic benefits arising out of the activities of the Centre of forest Development Financing during the period which resulted in the addition of net equity;
22. The burden or cost is a decrease in economic benefits during the accounting period in the form of cash outflow or depletion of assets or the occurrence of the obligations that result in decrease in net equity;
23. Investment is an asset that is intended to obtain economic benefits such as interest, dividends, and royalties, or social benefits so as to improve the capability of the Government in the order of service to the community;
24. Assets are economic resources controlled and/or owned by the Government as a result of past events and from which economic benefits and/or social in the future is expected to be acquired, either by the Government or society and can be measured in units of money including non financial resources necessary for the provision of services to the general public and resources being maintained for reasons of history and culture;
25. The obligation is a debt arising from past events that penyelesainnya lead to the outflow of economic resources for financing the construction of the Center of the forest;
26. Equity is the residual right of the Centre of forest Development Financing over the assets after deducting the entire liability owned;
27. The nominal value is the value that is indicated in units of money, receipts, or the value of the agreed upon date of occurrence of the transaction;
28. The market value is the amount obtainable from the sale in a market that was active between independent parties;
29. Fair Value exchange rate is an asset or settlement of obligations between the parties understand and wish to make a transaction is reasonable;
30. The price of the acquisition is all costs incurred until the assets are ready for use;
31. Standard Journal is a journal that is used for record-keeping and transaction processing, acceptance and realization of budget expenditure budget and non budget;
32. The accounting Cycle is a process of recording, classification and reporting that starts from the evidence a legitimate corporate transactions up to the preparation of the financial statements;
Article 2 (1) the central accounting system of financing the construction of the forest consists of: a. a Financial Accounting System, which produces the financial statements a staple for the purposes of accountability, management, and complete;
b. Fixed Assets Accounting System, which produced the report fixed assets for the purposes of the management of fixed assets; and
c. Cost accounting systems, which generate cost information unit (unit cost) per unit of service, accountability for performance or other information for managerial interests.
(2) the central accounting systems referred to in paragraph P2H (1) consists of: a. introduction, are as set out in annex I;
b. General Accounting Policies, as set out in annex II;
c. Detailed Accounting Policies, as set out in annex III;
d. Accounting Cycle, are as set out in annex IV;
e. standard account Chart, are as set out in annex V;
f. the journal standard, is as set forth in annex VI;
g. financial statements, are as set out in Appendix VII;
(3) the accounting Cycle as mentioned in subsection (2), subparagraph (d) refers to the standard operating procedures established by the head of P2H.
Article 3 this becomes Minister of forestry Regulation guidelines and applicable special on Financing the construction of the Center of the forest.
Article 4 of the financial statements have been compiled a P2H Center prior to the establishment of a forestry ministerial regulation this is a legitimate management accountability report from Center P2H.
Article 5 the process of integrating the financial statements based on Financial accounting standards into the financial report based on Government accounting standards implemented in accordance with the legislation.
Article 6 further Provisions relating to the addition and or changes to the chart of Accounts standard (BAS), detailed accounting policies, Journal of financial reporting and the format, set up by the Secretary-General.
Article 7 regulation of the Minister of forestry began to take effect on the date of promulgation.
So everyone knows, this Minister of forestry Regulation enacted by its placement in the news of the Republic of Indonesia.
Established in Jakarta on July 6, 2011, the INDONESIAN MINISTRY of FORESTRY ZULKIFLI HASAN Enacted in Jakarta on July 13, 2011 MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR
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