Regulation Of The Minister Of Home Affairs Number 21 In 2011

Original Language Title: Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2011

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Microsoft Word-bn310-2011 REPUBLIC of INDONESIA No. 310, 2011 MINISTRY of the INTERIOR. Financial Area. The Management Guidelines. REGULATION of the MINISTER of INTERNAL AFFAIRS of the REPUBLIC of INDONESIA NUMBER 21 in 2011 ABOUT the SECOND AMENDMENT OVER the REGULATION of the MINISTER of HOME AFFAIRS number 13 YEAR 2006 about REGIONAL FINANCIAL MANAGEMENT GUIDELINES with the GRACE of GOD ALMIGHTY INTERIOR MINISTER of the REPUBLIC of INDONESIA, Considering: a. that the existence of a transfer of funds from the school operational assistance budget of revenue and Expenditure of the State Budget income and Expenditure into areas, the determination of the laws regarding invitation-tax areas and areas that have implications for Retribution against changes in the structure of earnings , the maker of the official position against the affirmation of commitments, budgeting year plural funding arrangements and emergency response disaster, refinement to be done against the regulation of the Minister of Home Affairs number 13 year 2006 Financial Management Guidelines of the region; b. that based on considerations as referred to in letters a need to set a regulation of the Minister of the Interior on changes in Both Top www.djpp.kemenkumham.go.id 2011, no. 310 2 regulation of the Minister of Home Affairs number 13 year 2006 Financial Management Guidelines of the region; Remember: 1. Act No. 28 of 1999 regarding the Organization of a country that is clean and free of corruption, Collusion and Nepotism (State Gazette of the Republic of Indonesia Number 75 in 1999, an additional Sheet of the Republic of Indonesia Number 3851); 2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286); 3. Act No. 20 of 2003 on the national education system (State Gazette of the Republic of Indonesia Number 78 in 2003, an additional Sheet of the Republic of Indonesia Number 4301); 4. 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); 5. 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); 6. Act No. 25 of 2004 about National Development Planning System (State Gazette of the Republic of Indonesia Number 104 in 2004, an additional Sheet of the Republic of Indonesia Number 4421); 7. Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 125 of 2004, an additional Sheet of the Republic of Indonesia Number 4437) as amended several times, the last by Act No. 12 of 2008 about the second amendment in the Law Number 32 of 2004 concerning Regional Government (www.djpp.kemenkumham.go.id, Sheet No. 3103 Republic of Indonesia Number 59 in 2008, an additional Sheet of the Republic of Indonesia Number 4844); 8. Act No. 33 of 2004 concerning the Financial Equalization Between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438); 9. Act No. 39 of 2008 of the Ministry of State (State Gazette of the Republic of Indonesia Number 166 in 2008, an additional Sheet of the Republic of Indonesia Number 4916); 10. Act No. 28 of 2009 about local tax and Regional Levies (State Gazette of the Republic of Indonesia Number 130 in 2009, an additional Sheet of the Republic of Indonesia Number 5049); 11. Act No. 10 of 2010 about the budget revenue and Expenditure of the State fiscal year 2011 (State Gazette of the Republic of Indonesia Number 126 of 2010, an additional Sheet of the Republic of Indonesia Number 5167); 12. 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); 13. Government Regulation Number 55 in 2005 about the Equalization Funds (State Gazette of the Republic of Indonesia Number 137 in 2005, an additional Sheet of the Republic of Indonesia Number 4575); 14. Government Regulation Number 57 in 2005 about grants to area (Sheet Republic of Indonesia Number 139 in 2005, an additional Sheet of the Republic of Indonesia Number 4577); 15. Government Regulation Number 58 in 2005 about the financial management area (State Gazette www.djpp.kemenkumham.go.id 2011, no. 310 4 Republic of Indonesia Number 140 in 2005, an additional Sheet of the Republic of Indonesia Number 4578); 16. Government Regulation No. 8 of 2006 about the financial report and the performance of government agencies (State Gazette of the Republic of Indonesia number 25 in 2006, an additional Sheet of the Republic of Indonesia Number 4614); 17. Government Regulation number 22 in 2008 about the funding and management of disaster aid (State Gazette of the Republic of Indonesia Number 43 in 2008, an additional Sheet of the Republic of Indonesia Number 4829); 18. Government Regulation Number 48 in 2008 about funding education (State Gazette of the Republic of Indonesia Number 91 in 2008, an additional Sheet of the Republic of Indonesia Number 4864); 19. Government Regulation number 5 in 2009 about the financial assistance to political parties (State Gazette of the Republic of Indonesia number 18 in 2009, an additional Sheet of the Republic of Indonesia Number 4972); 20. Government Regulation Number 69 in 2010 about the procedures for the granting of Tax Incentives and utilization of Voting area and Regional Retribution (Gazette of the Republic of Indonesia Number 119 in 2010, an additional Sheet of the Republic of Indonesia Number 5161); 21. Government Regulation Number 71 in 2010 about Governmental accounting standards (State Gazette of the Republic of Indonesia Number 123 in 2010, an additional Sheet of the Republic of Indonesia Number 5165); 22. The regulations President Number 54 in 2010 about Government procurement of goods/services; 23. Regulation of the Minister of Home Affairs number 13 Year 2006 about Regional Financial Management Guidelines as amended by regulation of the Minister of www.djpp.kemenkumham.go.id 2011, no. 3105 in-country Number 59 in 2007 about the changes to the regulation of the Minister of Home Affairs number 13 year 2006 Financial Management Guidelines of the region; 24. Regulation of the Minister of Home Affairs Number 41 in 2010 about the Organization of Work and the Ministry of the Interior (Republic Indonesia in 2010 Number 317); Decide: define: REGULATION of the MINISTER of INTERNAL AFFAIRS ABOUT CHANGES BOTH OVER the REGULATION of the MINISTER of HOME AFFAIRS number 13 year 2006 FINANCIAL MANAGEMENT AREA GUIDELINES ABOUT article I of some provisions in the regulation of the Minister of Home Affairs number 13 Year 2006 about Regional Financial Management Guidelines as amended by regulation of the Minister of Home Affairs Number 59 in 2007 about the changes to the regulation of the Minister of Home Affairs number 13 Year 2006 about Regional Financial Management Guidelines , amended as follows: 1. The provision of article 34 1 number, numbers 61 and 62 modified figures, between 62 and 63 figures figure inserted new figures i.e. digits 62a, added new numbers numbers numbers 79 and 80, so that article 1 reads as follows: article 1 In this ministerial regulation is: 1. The Central Government, hereinafter referred to as the Government, is the President of the Republic of Indonesia that holds the powers of the Government of the Republic of Indonesia as a unitary State within the meaning of the Constitution of the Republic of Indonesia in 1945. 2. Local governance is conducting the Affairs of the Government by the local government and regional people's representative Council (DPRD) according to the principle of autonomy and pembantuan with the principle of autonomy in the system and the existence of the principle of the unitary State of the Republic of Indonesia as stipulated in the Constitution of the Republic of Indonesia in 1945. www.djpp.kemenkumham.go.id


2011, no. 310 6 3. The local government is the Governor, Governor, and/or the Mayor, and the region as organizer of local governance. 4. The autonomous region, hereinafter referred to as the area, is the unity of Community law which has territorial boundaries which authorities manage and administer the Affairs of Government and the interests of the local community according to its own initiative on the basis of the aspirations of the community in the system of unitary State of the Republic of Indonesia. 5. The village or called by another name, hereinafter referred to as the village is the unity of Community law which has territorial boundaries are authorized to arrange and take care of the interests of the local community, based on the origin and the local customs are recognized and respected in the system of Government of the Republic of Indonesia Unity State. 6. financial Area is all the rights and responsibilities of the regions in the framework of the Organization of local governance which can be assessed with the money including all forms of wealth associated with the rights and obligations of the area. 7. Local regulations are regulations established by DPRD with the mutual agreement of the head of the region, including the Qanun in Nanggroe Aceh Darussalam Province and regulations Provinces (Perdasi) that apply in Papua Province. 8. Financial management is a whole Area of activity which includes planning, implementing, administering, reporting, accountability, and supervision of the financial area. 9. Budget revenue and Spending areas, hereinafter abbreviated annual financial plan is to GRANT local governance are discussed and approved jointly by local governments and LEGISLATORS, and is set by local regulations. 10. Work Unit Device Area hereinafter abbreviated SEGWAY is a local government area on the device as a user/users budget items. 11. Regional Financial Manager Work Units which subsequently abbreviated to SKPKD is a local government area on the user/users as a budget item, which also implement the financial management area. www.djpp.kemenkumham.go.id 2011, no. 3107 12. The organization is an element of local governance consisting of the DPRD, the head of the region/Deputy Head of regions and work units of the device area. 13. The head of the Region is gubemur for provinces or Regent for district or Mayor for city areas. 14. The holders of power financial management Area is the head of the region because of his Office has the authority to convene the overall financial management of the region. 15. Regional Finance Manager Officials hereinafter abbreviated to PPKD is the Chief Financial Manager of work unit area hereinafter referred to. the head of the SKPKD which has the task of implementing the management of BUDGETS and acted as Treasurer General of the region. 16. The Treasurer General Areas which further shortened BUD is PPKD acting in the capacity as Treasurer General of the region. 17. The user authorizes the holder of the official Budget is the use of the budget to carry out basic tasks and functions of his SEGWAY. 18. The user of the goods is the official holder of the authority of the use of the goods belonging to the area. 19. The General Treasurer of the Regional Authority hereinafter abbreviated Power BUD is the official authorized to carry out some task BUD. 20. Power User Budget officials are authorized to carry out the partial authority of budget users in performing some tasks and functions of the SEGWAY. 21. The officials Administering Finance SEGWAY hereinafter abbreviated PPK-SEGWAY is officials who carry out the administrative functions of Finance on a SEGWAY. 22. The technical Implementing activities that Officials subsequently abbreviated PPTK is acting on a SEGWAY work units which carry out one or more activities of a program according to the field of duty. 23. The acceptance of the Treasurer appointed functional officers is to receive, store, produce, menatausahakan, and account for the money income regions in the framework of the implementation of the BUDGETS on a SEGWAY. www.djpp.kemenkumham.go.id 2011, no. 309 8 24. Treasurer expenses is the designated functional officials receive, save, pay, menatausahakan, and charge money for purposes of shopping areas in the framework of the implementation of BUDGETS on a SEGWAY. 25. the reporting Entity is the governmental units, consisting of one or Iebih accounting entities according to the provisions of laws-mandatory accountability reports deliver the invitations in the form of financial statements. 26. the accounting Entity is a unit of government budget users/user of goods and therefore obliged to organise accounting and financial reports to reporting entities incorporated in. 27. Work Unit is part of the SEGWAY that implement one or more programs. 28. the medium term Regional development plan hereinafter abbreviated RPJMD is planning documents area for a period of 5 (five) years. 29. The annual Regional development plan, henceforth called the local government work plan (RKPD), is the regional planning document for the period of 1 (one) year. 30. the regional government Budget Teams next abbreviated TAPD is a team formed by decision of the head of the region and led by the Secretary of the region which had the task of preparing and carrying out the policy of the head of the region in the framework of the preparation of the BUDGETS of its members consist of officials of regional planners, PPKD and Iainnya according to your needs. 31. Public Policy GRANT hereinafter abbreviated KUA is a document that contains the policy areas of revenue, spending and financing, as well as the underlying assumption for the period of 1 (one) year. 32. The provisional Budget Ceiling priority and which further shortened PPAS is the draft programme priorities and limit the maximum benchmark of the budget given to SEGWAY for every program as a reference in the preparation of RKA-SEGWAY before agreed with PARLIAMENT. 33. Deleted. www.djpp.kemenkumham.go.id 2011, no. 3109 34. Work plan and budget a SEGWAY next abbreviated RKA-SEGWAY is a planning document and the pengangggaran which contains the plan of income and expenditure plans programs and activities of the SEGWAY as the basis for drafting the BUDGETS. 34A. the work plan and Budget Officer Financial Manager Area hereinafter abbreviated RKA-PPKD is the work plan and budget Agency/Department/Agency finance/financial section as Treasurer General of the region. 35. the medium term Expenditure Framework is an approach to budgeting based on policy, with decision-making against such policies is carried out in a perspective of more than one fiscal year, taking into account the cost implications resulting from decisions concerned the following year which poured in forecasts going forward. 36. Forecasts going forward (forward estimate) is the calculation of the funding needs for the next fiscal year from the year planned in order to ensure the sustainability of programs and activities that have been approved and became the basis for drafting the budget next year. 37. The performance is the output/outcome of activities/programs that will be or has been achieved with respect to the use of the budget with a measurable quantity and quality. 38. The integrated Budgeting (unified budgeting) was the compilation of annual financial plan integrated to all types of shopping in order to carry out the activities of a Government that is based on the principle of allocation efficiency achievement. 39. The function is the embodiment of a certain task in the Governence is implemented in order to achieve national development goals. 40. Government Affairs is a governmental functions be the rights and obligations of each level and/or order the Government to arrange and take care of these functions which became those powers in order to protect, serve, empower, and prosper in society. 41. The programme is the elaboration of policies in the form of SEGWAY effort that contains one or more activity by using the provided resources to achieve measurable results in accordance with the Mission of the SEGWAY. www.djpp.kemenkumham.go.id


2011, no. 310 10 42. The activity is part of program implemented by one or more units of work on a SEGWAY as part of the achievement of measurable goals on a program and consists of a set of actions the deployment resources either in the form of personnel (human resources), the capital goods including appliances and technology, funds, or a combination of some or all of the resource type as input (input) to produce output (output) in the form of goods/services. 43. Target (target) is the expected results of a program or the expected output of an activity. 44. Output (output) is goods or services generated by the activities undertaken to support the achievement of the goals and objectives of the program and kebijakar. 45. The results (outcomes) are all things that reflect the proper functioning of the outputs of activities in a single programme. 46. Public Cash is money Storage Area the area defined by the regional heads to accommodate the entire reception area and used to pay the whole of the expenditure areas. 47. The General Treasury Account account storage area is money the area defined by the regional heads to accommodate the entire reception area and used to pay for the entire regional expenditure on specified bank. 48. The reception Area is money coming into the Treasury. 49. The region is Spending money out of the cash area. 50. The income of the region is the right of local governments to supplement the recognized value of net worth. 51. Shopping Area is the obligation of local governments are recognized as deduction on the value of net worth. 52. Regional Budget Surplus is the difference between regional and income more shopping areas. 53. The regional budget deficit is the difference between income less area and shopping districts. 54. Financing Regional acceptance is all paid back and/or expense will be accepted back, both on the financial year in question or in the next fiscal year. www.djpp.kemenkumham.go.id 2011, no. 31011 55. The rest of the next budget Calculations More abbreviated SiLPA is the difference between acceptance and realization of more expenditure budget during a period of budget. 56. Regional Loans are all transactions which resulted in the region received a sum of money or receive benefits worth the money from other parties so that the region bears the obligation to repay. 57. Regional accounts receivable is the amount of money that must be paid to local governments and/or local government rights which can be assessed with the money as a result of agreements or other consequences based on legislation or other legal consequences. 58. The regional Debt is the amount of money that must be paid in local government and/or the obligations of local governments that can be assessed with the money based on legislation, agreements, or other legitimate reasons. 59. the reserve fund is a fund set aside to fund activities that require relatively large funds that could not be met in one fiscal year. 60. Investment is the use of assets to benefit economically interest, dividends, royalties, social benefits and/or other benefits so it can improve the ability of the Government in order of service to the community. 61. The implementation of the budget Documents which further shortened SEGWAY DPA-SEGWAY is a document that contains revenue and spending that are used as the basis for the implementation of the budget by the budget user. 61A. Document the implementation of the Budget of the regional Finance Manager Officials hereinafter abbreviated DPA-PPKD is a document the implementation of the budget of the Agency/Department/Agency finance/financial section as Treasurer General of the region. 62. Document the implementation of the budget change next abbreviated DPPA SEGWAY--SEGWAY is a document that contains the changes to the income and expenditure were used as the basis for the implementation of the budget change user budget. www.djpp.kemenkumham.go.id 2011, no. 310 12 62a. Document the implementation of the budget of the next Advanced abbreviated DPAL is a document that contains the rest of the expenditures of the previous year as the basis for the implementation of the budget of the following year. 63. The cash Budget is an estimated cash flow of incoming documents sourced from acceptance and estimated cash flows out to regulate the availability of sufficient funds to fund the implementation of activities in each period. 64. A letter Providing the funds hereinafter abbreviated as SPD is a document that States the availability of funds to carry out its activities as the basis for issuing SPP. 65. Letter of request for payment that is subsequently abbreviated SPP is a document published by the officials responsible for the implementation of activities/Treasurer expenses to request payment. 66. the supply of Money in the next SPP abbreviated SPP-UP is a document submitted by the Treasurer to request advance payment of expenses of work that is charging back (revolving) which can't be done with direct payments. 67. SPP the next inventory Money Replace abbreviated SPP-GU is a document submitted by the bendaharan expenditure for the replacement request money supplies that can't be done with the payment of Iangsung. 68. SPP extra money supplies are further abbreviated SPP-TU is a document submitted by the Treasurer to request additional spending money supplies in order to carry out the activities of the SEGWAY is urgent and cannot be used for payment of Iangsung and money supplies. 69. SPP Direct hereinafter abbreviated SPP-LS is a document submitted by the Treasurer of the expenditure for payment requests Iangsung to third parties on the basis of the employment contract or agreement warrants work Iainnya and payment of salary by the number of recipients, designation, and the time of payment of certain documents prepared by PPTK. 70. the Pay Warrant further abbreviated MSS, is a document that is used/published by users on a budget/budget users power to issue SP2D top load spending DPA-SEGWAY. www.djpp.kemenkumham.go.id 2011, no. 71 31013. Warrant pay money supplies are further abbreviated MSS-UP is a document published by the users budget/budget users power to issue SP2D top load load spending DPA-SEGWAY used as money supply to fund activities. 72. A warrant to pay Money to replace Supplies which further abbreviated SPMGU is a document published by the users budget/budget users power to issue SP2D over the burden of expenses that the Fund SEGWAY-DPA is used to replace the money supply that have been spent. 73. A warrant to pay extra money Inventory which further abbreviated MSS-TU is a document published by the users budget/budget users power to issue SP2D top load spending DPA-SEGWAY, because it needs the Fund exceeds the limit of the amount of the money supply that have been launched are assigned according to the provisions. 74. A warrant to pay Direct hereinafter abbreviated MSS-LS is a document published by the users budget/budget users power to issue SP2D top load spending DPA-SEGWAY to a third party. 75. A warrant Disbursement hereinafter abbreviated to SP2D is a document that is used as the basis of disbursements was published by BUD based on SPM. 76. The goods belonging to the area are all goods purchased or obtained a GRANT or burden comes from obtaining a valid Iainnya. 77. The regional Disadvantage is lack of money, securities, and real stuff and certainly in number as a result of tort either deliberately or negligent. 78. The regional public service Agency hereinafter abbreviated BLUD is SEGWAY/SEGWAY to work on the unit in an environment of local government which was established to provide services to the community in the form of the provision of goods and/or services sold without giving priority to seeking profit, and in conducting its activities based on the principle of efficiency and productivity. 79. The activities of the year of the plural is budgeted and implemented activities for a period of more than 1 (one) year budget work is done through multiple years contract. www.djpp.kemenkumham.go.id


2011, no. 310 14 80. The school Operational assistance, hereinafter abbreviated BOSS is money used mainly to costs of non personnel for units of primary education as compulsory execution, in accordance with the legislation. 2. Between article 10 and article 11 inserted 1 (one) new article, namely Article 10A, to read as follows: article 10A in order procurement of goods/services, users of the budget act as Official maker of the commitment in accordance of legislation in the field of Government procurement of goods/services. 3. The provisions of article 11 and added one (1) new paragraph paragraph (5), so that article 11 reads as follows: article 11 (1) officials of the budget users/users of the goods in carrying out the tasks referred to in article 10 may be part of its grant to the head of unit work on a SEGWAY as a power user of budget/power user stuff. (2) Pelimpahan some authority as referred to in paragraph (1) upon consideration of the level of the area, the magnitude of SEGWAY, the magnitude of the amount of money managed, workload, location, competence, control range, and/or other objective consideration. (3) the Pelimpahan portion of the authority referred to in subsection (1) is designated by the head of the upper area suggested the head of the SEGWAY. (3a) the Pelimpahan portion of the authority referred to in subsection (1), include: a. take actions that result in expenditure over budget burden; b. carry out his work unit budget; c. do the test over the Bill and ordered the payment; d. hold the bonds/partnership agreements with other parties within the limits of the budget has been set; www.djpp.kemenkumham.go.id 2011, no. 31015 e. signed LS and SPM-SPM-TU; f. overseeing the implementation of the budget of his work unit; and g. carry out tasks other budget users based on power of Attorney power of attorney assigned by the user's budget officials. (4) the user's Power budget/power user stuff as mentioned in subsection (1) is responsible for the execution of his duty to the user/users budget items. (5) In the procurement of goods/services, the power users of the budget referred to in paragraph (1), as well as acting as the Official manufacturer of the commitment. 4. The provisions of article 45 paragraph (1) and paragraph (4) was deleted, so the Article 45 reads as follows: article 45 (1) social assistance Expenditures as stipulated in article 37 of the letter e is used for the granting of the aid have budgeted social community in the form of money and/or goods to groups/community members. (2) social assistance as referred to in subsection (1) is granted selectively, not continuous/non-binding and has the clarity of the provisions taking into account the financial ability of their use of the area and established by decision of the head of the region. (2a) the Social Assistance provided by continuous/not binding is defined that the granting of such assistance is not mandatory and is not necessarily given each year to the budget. (3) is deleted. (4) deleted. 5. The provisions of article 47 paragraph (1) is amended so that Section 47 reads as follows: article 47 (1) the financial assistance referred to in Article 37 of the letter g is used to estimated financial aid that is general or special from the province to the district/city government, www.djpp.kemenkumham.go.id 2011, no. 310 of 16 villages, and to other local government or district/city government to the Government of the village, and other local authorities in the framework of equity and/or increased financial capability and to political parties. (2) the financial assistance that is commonly referred to in subsection (1), designation and its use is fully handed over to the local authorities/Government of the village of recipient. (3) the financial aid that is specifically referred to in subsection (1), designation and management has directed/designated by local governments aid givers. (4) special aid Givers as referred to in paragraph (3), may require the provision of matching funds in the BUDGETS or budget revenue and expenditure of the village of recipient. 6. The provisions of article 52 amended so that Article 52 reads as follows: article 52 (1) Shopping goods/services as referred to in article 50 of the letter b is used for the procurement of goods and services estimated that the value of benefits is less than 12 (twelve) months in carrying out the programs and activities of local governance, including the items to be delivered or sold to the public or third parties. (2) Shopping goods/services as referred to in paragraph (1) in the form of shopping goods use consumable materials/materials, Office services, insurance premiums, motor vehicle care, printing/duplication, rent a house/building/warehouse/parking lot, rent a means of mobility, rental of heavy equipment, rental of office equipment and supplies, food and drink, the clothing Department and its attributes, work clothes, special clothing and certain days, travel agency, travel agency of moving tasks and the repatriation of employees service, maintenance, consultation, other procurement of goods/services, and any other similar expenditure as well as the procurement of goods which are intended to be handed over or sold to the public or third parties. 7. Between Article 54 and article 55 inserted 1 (one) new article, namely Article 54A, to read as follows: section 54A (1) activities referred to in Article 54 can bind the Fund budget: www.djpp.kemenkumham.go.id 2011, no. 31017 a. for 1 (one) year budget; or b. more than 1 (one) year budget in the form of the plural year activities appropriate legislation. (2) the activities of the year of the plural as referred to in paragraph (1) letter b must meet the criteria at least: a. the construction work the implementation of activities that technically is a single entity to produce one output which takes the resolution of more than 12 (twelve) months; or b. the work of the implementation activities which by their nature should still take place at the turn of the fiscal year such as planting seeds/seedlings, forestry, pioneering air/sea service, food and medicine in the hospitals, garbage disposal and procurement services of cleaning service. (3) the Budgeting activity year plural as mentioned on paragraph (2) based on the approval of PARLIAMENT which is poured in the mutual agreement between the heads of the regions and PARLIAMENT. (4) mutual agreement Memorandum referred to in subsection (3) is signed concurrently with the signing of the memorandum agreement KUA and PPAS in the first year implementation plan activities year plural. (5) N. mutual agreement as referred to in paragraph (3) contains at least: a. the name of the activity; b. the period of implementation of the activities; c. the amount of the budget; and d. the budget allocation per year. (6) the period of time budgeting activities year plural as intended in paragraph (3) does not go beyond the end of a term of the regional Head ends. 8. The provisions of Section 66 amended so that Article 66 reads as follows: article 66 of wealth results in sales areas are separated as stipulated in article 60 paragraph (2) Letter c is used among other things for www.djpp.kemenkumham.go.id 2011, no. 310 of 18 spends the proceeds the company belongs to the region/LOCAL GOVERNMENT and the divestment of equity capital in local government. 9. The provision of article 71 is added to subsection (8) and paragraph (9), so that Article 71 reads as follows: article 71 (1) short term Investments is an investment that can be sold immediately/melted, intended in order to lower risk and cash management as well as owned for less than 12 (twelve) months. (2) short-term Investments as mentioned in subsection (1) includes time deposits 3 (three) months up to 12 (twelve) months which can be extended automatically, the purchase of a Bond (SUN), Bank Indonesia Certificate (SBI) and the letter of the State Treasury (NES). (3) long-term investments used to accommodate budgeting investments are intended to have more than 12 (twelve) months consisting of an investment permanent and non-permanent. (4) a long term investment as referred to in paragraph (3), among others, the purchased securities of local government in order to take control of a business entity, such as a purchase of securities to increase its ownership of the share capital in a business entity, securities purchased local government for the purpose of maintaining good relations within and outside the country, securities that are not intended to be disbursed in meeting the short-term cash needs. (5) permanent Investment as referred to in paragraph (3) aims to be owned in a sustainable way without any intention to use it or not revoked, such as regional cooperation with third parties in the form of penggunausahaan/asset utilization, the inclusion of capital area region in LOCAL GOVERNMENT and/or other business entities and other permanent investments are owned by local governments to generate revenue or improve services to the community. (6) a non permanent Investment as referred to in paragraph (3) to aim for sustainable not owned or have the intention to be sold or withdrawn, such as purchases of bonds or www.djpp.kemenkumham.go.id


2011, no. 31019 long-term bonds that are intended to be owned up to the due date, the local Government set aside funds in the order of service/community empowerment such as working capital, help the establishment of a revolving fund basis to community groups, granting funding facilities to the micro and medium enterprises. (7) a long term investment of local Government can be budgeted in the amount that will be included in the fiscal year concerned has been established in local regulations about the inclusion of capital based on the provisions of the legislation. (8) the inclusion of capital in order fulfillment of obligations that have been listed in the applicable local capital participation in previous years, not published its own local regulations along the amount of capital investment budget is not exceeded the amount of equity capital that have been assigned to the local regulations concerning the inclusion of capital. (9) in the event that the regional government will increase the amount of equity capital exceeds the amount of equity capital that have been defined in the local regulations concerning the inclusion of capital, the local Government make changes to local regulations concerning the inclusion of capital in this regard. 10. The provision of article 77 paragraph (3), subsection (4), subsection (8) and paragraph (10) amended so that Article 77 reads as follows: article 77 (1) of the code and classification of Government Affairs and regional organizations referred to in Article 75 para (2) listed in Annex a to this regulation of the Minister A.I.. (2) income account Code, the code of the account shopping, and account code financing as referred to in article 75 (3) paragraph is part financial account code arrangement areas listed in Appendix a. II ministerial regulation. (3) income account Codes as referred to in article 24 paragraph (1) for the provinces listed in Appendix URA.III. a regulation of the Minister. www.djpp.kemenkumham.go.id 2011, no. 310 (4) income account Codes as referred to in article 24 paragraph (1) to kabupaten/kota are listed in Appendix a. IV. a regulation of the Minister. (5) the code and the classification of the functions listed in Appendix a. v. Regulation of the Minister. (6) the classification code and shopping areas by function for the harmony and cohesiveness of the State financial management referred to in Article 33 are listed in Appendix URA.VI. a regulation of the Minister. (7) the code and the programs and activities of the regional government affairs according to listed in the annex to URA.VII. a regulation of the Minister. (8) account Code shopping areas as referred to in article 24 paragraph (2) are listed in Appendix a. VIII. a. 1 this Ministerial Regulation. (9) removed. (8) financing account Code area as referred to in article 24 paragraph (3) are listed in Appendix a. a.1 IX. Regulation of the Minister. (11) removed. (12) the annex referred to in paragraph (1), subsection (3), subsection (4), subsection (7), subsection (8) and paragraph (10) is a list of the name of the account and the account code does not constitute a precedent for baku in the preparation of the election code of accounts tailored to the needs of the real objective and appropriate characteristics of the region. 11. The provisions of article 86 letter b modified, so that Article 86 read as follows: Article 86 Draft PPAS as stipulated in article 83 paragraph (1) are compiled with the following stages: a. determine the scale of the regional development priorities; b. determine the priorities program for each matter synchronized with national programs and priorities set forth in the Government work plan every year; and c. compiled a budget ceiling for each program/activities. www.djpp.kemenkumham.go.id 2011, no. 31021 12. The provisions of article 87 paragraph (2) are amended so that Article 87 reads as follows: article 87 (1) of the draft and draft KUA PPAS as stipulated in article 84 paragraph (2) is submitted to the regional head of PARLIAMENT no later than mid-June fiscal year runs to be discussed in the talks preliminary RAPBD the next fiscal year. (2) the discussion referred to in subsection (1) is carried out by the joint LEGISLATIVE Budget Agency TAPD. (3) Draft KUA and draft the PPAS have been discussed as referred to in subsection (2) further agreed upon be KUA and PPAS no later than the end of July the fiscal year running. (4) the Format of KUA and PPAS listed in Appendix a and A.X. a. XI. a regulation of the Minister. 13. The provisions of Section 98 subsection (2) amended so that Article 98 reads as follows: article 98 (1) on the SKPKD compiled RKA RKA and SEGWAY--PPKD. (2) the RKA-SEGWAY as referred to in paragraph (1) contains the programs/activities. (3) the RKA PPKD used to hold: a. revenue comes from fund balances and income grant; b. flower shopping, shopping, shopping for subsidies, grants social assistance expenditures, expenditures for financial aid, shopping results and unforeseen expenditures; and c. the receipt of financing and financing expenditure areas. 14. The provisions of article 102 paragraph (2) letter b modified, so Article 102 reads as follows: article 102 (1) of the draft regulation concerning the elaboration of the regional head of the BUDGETS referred to in Article 101 paragraph (1) is equipped with an attachment that consists of: www.djpp.kemenkumham.go.id 2011, no. 310 22 a. summary outlining BUDGETS; and b. the elaboration of regional government affairs according to a GRANT, organizations, programs, activities, groups, types, objects, object details income, spending and financing. (2) the draft regulation of the regional head of the translation BUDGETS contain explanations as follows: a. for income include the basic law; b. for shopping include shopping activities and locations that are special and/or has directed its use, sources of funding are listed in column description; and c. for financing include the legal basis and the source of financing for the groups of acceptance an acceptance financing and financing for the Group spending purpose expenditure financing. (3) the Format of the draft regulation to the head area and their attachments as mentioned in subsection (1) are listed in Annex URA.XVI regulation of the Minister. 15. The provision of article 106 paragraph (1), subsection (2) and paragraph (3) are amended so that Article 106 reads as follows: article 106 (1) when the PARLIAMENT until the time limit referred to in Article 105 subsection (3 c) don't set the approval along with the head of the region's response to the draft local regulations about BUDGETS, the head of the region carry out spending extended a GRANT number of the previous fiscal year. (2) the expenditure referred to in subsection (1) are prioritized for binding shopping and shopping that is mandatory. (3) the binding Expenditure referred to in subsection (2) is the required expenditure continuously and should be allocated by local governments with sufficient amounts for the purposes in the fiscal year concerned, as employees shopping, shopping for goods and services. (4) the mandatory nature of Shopping is shopping for provided the continuity fulfillment of funding basic services among other community education and health and/or carry out obligations to a third party. www.djpp.kemenkumham.go.id 2011, no. 16 31023. The provisions of article 123A subsection (2) amended so that Article 123A reads as follows: article 123A (1) on the SKPKD compiled DPA-SEGWAY and DPA-PPKD. (2) DPA-SEGWAY as referred to in paragraph (1) contains the programs/activities. (3) DPA-PPKD is used to accommodating: a. revenue comes from fund balances and income grant; b. flower shopping, shopping, shopping for subsidies, grants social assistance expenditures, expenditures for financial aid, shopping results and unforeseen expenditures; and c. the receipt of financing and financing expenditure areas. (4) the Format of the DPA PPKD listed in Appendix b to this Ministerial Regulation B.I.. 17. The provisions of article 161 paragraph (2) letter d amended so that Article 161 reads as follows: article 161 (1) Balance the budget more in previous years are in fact the more the calculation of previous fiscal year. (2) the circumstances that led to more budget balances of the previous year should be used in the fiscal year runs as stipulated in article 154 clause (1) the letter c can be either: a. pay interest and principal on debt and/or regional bonds that go beyond the available budget to precede changes in BUDGETS referred to in Section 145 subsection (2); b. pay off the entire debt principal and interest obligations; c. Fund salary increases and allowances of CIVIL SERVANTS due to government policies; d. follow-up activities Fund (DPAL) that have been defined in the DPA-SEGWAY years earlier, then accommodated in local regulations regarding changes to the BUDGETS of the next fiscal year; www.djpp.kemenkumham.go.id


2011, no. 310 24 e. Fund programs and activities with the new criteria to be completed up to the deadline for the completion of the payment in the fiscal year; and f. Fund activities that are close to the target performance is improved from the original has been defined in the DPA-SEGWAY fiscal year running that can be completed up to the deadline for the settlement of payments in the budget year is running. (3) use the previous year's budget balance for funding the expenditure referred to in paragraph (2) letter a, letter b, letter c, and the letter f is formulated beforehand in the DPPA-SEGWAY. (4) the use of budgetary balances more in previous years to fund expenditure as referred to in paragraph (2) letter d formulated beforehand in DPAL-SEGWAY. (5) the use of budgetary balances more in previous years to fund expenditure as referred to in paragraph (2) letter e is formulated beforehand in RKA-SEGWAY. 18. The provision of article 162 paragraph (8) was modified and between paragraph (8) and (9) inserted new paragraph paragraph (8a), subsection (8b), and verse (8 c), so that Article 162 reads as follows: article 162 (1) a State of emergency as stipulated in article 154 clause (1) the letter d at least meet the following criteria: a. is not a normal activities of local government activity and cannot be predicted before; b. not expected occurs repeatedly; c. are outside the control and influence of the local government; and d. have a significant impact against the budget in order to recovery caused by emergencies. (2) in the case of an emergency, the local Government can do expense not yet available the budget, which was proposed in the draft changes to BUDGETS. www.djpp.kemenkumham.go.id 2011, no. 31025 (3) Emergency Funding that has not been available the budget referred to in paragraph (2) may use unexpected shopping. (4) in the event of unforeseen expenditures not sufficient can be done by means of: a. the use of funds from the rescheduling of the target product performance programmes and other activities in the fiscal year; and/or b. utilizing the available cash money. (5) the Expenses referred to in subsection (2) includes expenditure for the purpose of urging that the message specified in the local regulations about BUDGETS. (6) the criteria for urgent expenditure as referred to in paragraph (5) includes the following: a. the programs and activities of the basic services that the Community budget is not yet available in the fiscal year; and b. other pressing needs that would cause any harm if postponed for local government and communities. (7) the rescheduling of the target product performance programmes and other activities in the fiscal year runs as intended in paragraph (2) letter a formulated beforehand in the DPPA-SEGWAY. (8) Emergency Funding for the activities referred to in paragraph (2) was formulated in advance in RKA-SEGWAY, except for disaster emergency response needs. (8a) the shopping needs of the disaster emergency response referred to in subsection (8) is performed with the direct imposition on unexpected expenditures. (8b) a disaster emergency response needs of Expenditure referred to in subsection (8) is used only for search and rescue disaster victims, emergency relief, evacuation of the victims of the disaster, the need for clean water and sanitation, food, clothing, shelter and health services as well as temporary dwellings. www.djpp.kemenkumham.go.id 2011, no. 310 26 (8 c) the procedures for implementation, administering, and accountability needs of disaster emergency response expenditures referred to in subsection (8b) is done with the following stages: a. after the disaster emergency response statement by the head of the region, the head of the SEGWAY that carry out the functions of disaster Plans put forth the needs of shopping (RKB) disaster emergency response to PPKD as the BUD; b. PPKD as BUD withdraw funds emergency disaster to Head a SEGWAY perform disaster relief at the latest 1 (one) working days as of receipt of the RKB since; c. disbursement of disaster emergency response mechanism is carried out by TU and delivered to the Treasurer a SEGWAY expenses of carrying out the functions of disaster response; d. the use of disaster emergency response funds are recorded on the books of its own Public Coffers by spending on a SEGWAY Treasurer perform disaster relief; e. head of SEGWAY that implement disaster relief functions responsible for the physical and financial funds against the use of the dikelolanya disaster emergency response; and f. accountability over the use of disaster emergency response fund delivered by head of the SEGWAY that carry out the functions of disaster relief to PPKD by attaching evidence of legitimate expenses and complete statement of responsibility or shopping. (9) in the event an emergency occurs after a change has set BUDGETS, local governments can do expense not yet available the budget, and the expenditure presented in the report on the realization of the budget. (10) of the basic expenditure for the activities referred to in paragraph (9) was formulated in advance in RKA-SEGWAY to relied upon the passage of DPA-SEGWAY by PPKD after obtaining the approval of the Secretary. (11) the implementation of expenditure to fund activities in an emergency situation as referred to in paragraph (2) and paragraph (5) first set by regulation of the head area. www.djpp.kemenkumham.go.id 2011, no. 31027 19. The provisions of article 293 paragraph (1) is amended so that article 293 reads as follows: article 293 (1) report on the realization of the first half of the GRANT and the prognosis for 6 (six) months as stipulated in article 292 is submitted to PARLIAMENT and Minister of the Interior no later than the end of July the budget year concerned. (2) the Format of the report on the realization of the first half of the GRANT and the prognosis for 6 (six) months referred to in subsection (1) are listed in Annex URE.XXI regulation of the Minister. 20. Among the 296 Article 297 Article and pasted one (1) new article, namely Article 296A, which reads as follows: article 296A Report realization of the budget referred to in Article 296 paragraph (2) letter a, delivered by the head of the area to the Minister of the Interior at least 3 (three) months after the fiscal year ends. 21. The provision of article 324 paragraph (1), and subsection (2) and paragraph (3) are deleted, so the Article 324 reads as follows: article 324 (1) the head of a region may set a SEGWAY or a work Unit on a SEGWAY that duties and functions are operating in public service by applying the Agency's financial management patterns of public service Area in accordance with legislation. (2) is deleted. (3) is deleted. 22. Among the Chapters XV and XVI inserted Chapter 1 (one) Chapter i.e. Chapter XVA so that it reads as follows: Chapter GRANTS MANAGEMENT OPERATIONAL XVA SCHOOL Article 329B (1) Officials who are appointed to manage the Fund BOSS schools as follows: www.djpp.kemenkumham.go.id 2011, no. 310 28 a. Heads of regions set power user budget proposal over the head of the SEGWAY User Education as Budget; and b. the principal appointed PPTK. (2) the duties referred to in paragraph PPTK (1) letter b, to manage the funds transferred by Treasurer BOSS spending the maid on a SEGWAY. Article 329C (1) boss to Fund public schools budgeted in the form of programs and activities. (2) private school boss to Fund budgeted spending on other types of grants. (3) the RKA-SEGWAY for the program/activity fund BOSS as referred to in paragraph (1) compiled by SEGWAY education. (4) the RKA-PPKD to spend the grants fund BOSS as mentioned on paragraph (2) was compiled by PPKD. (5) account Code expenditures indirect and direct expenditures from the Fund's boss, for object description object details and shopping shopping as stated on attachment a. VIII. a. 1 this Ministerial Regulation. Article 329D (1) disbursement boss to public schools do with TU mechanism. (2) the disbursement of the BOSS for private schools do with the mechanisms of the LS. Article 329E (1) Channelling funds BOSS for public schools is conducted quarterly by the Treasurer of the auxiliary expenses SEGWAY education through the account of each school. (2) the Fund's Channelling the BOSS for a private school conducted quarterly by the BUD through the account of each school. (3) the Fund's Channelling the BOSS referred to in subsection (1) and paragraph (2) of the next quarter can be done without waiting for the submission of reports on use of funds the previous quarter'S BOSS. www.djpp.kemenkumham.go.id


2011, no. 31029 Article 329F (1) Channelling the funds referred to in article BOSS 329E subsection (2) is based on the script of the Treaty grants the region. (2) the paper grant agreement referred to in subsection (1) was signed between the head of the area with the head of the private school. (3) in order to speedup channeling funds grant, head of the SEGWAY Education on behalf of the head area can sign the paper agreement grants. (4) the script of the Treaty grants referred to subsection (1) is done one (1) time for 1 (one) year budget. (5) the Format of the paper agreement grants as listed in Appendix f. i. Regulation of the Minister. Article 329G to (1) the head of State delivered a report on the use of funds the BOSS quarterly quarterly I and II no later than July 10, while for quarter III and IV quarter at the latest on 20 December of the year in regard to the Treasurer spending helpers. (2) use of funds Report the BOSS referred to in subsection (1) enclosed evidences a legitimate expense and complete. (3) use of funds Report the BOSS referred to in subsection (1), was passed by the Power User Budget after verified by officials administering Finance Education SEGWAY. (4) the principal referred to in subsection (1) is responsible for the use of funds the BOSS received quarterly. Section 329H of the Ordinance the accountability of funds received by the BOSS of a private school is set in the script of the Treaty grants the region. www.djpp.kemenkumham.go.id 2011, no. 310 30 article II of this Ministerial Regulation comes into force on the date specified. So everyone knows, this Home Secretary Rules enacted by its placement in the news of the Republic of Indonesia. Established in Jakarta on May 23, 2011 MINISTER of INTERNAL AFFAIRS of the REPUBLIC of INDONESIA, GAMAWAN FAUZI Enacted in Jakarta on May 25, 2011 MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.kemenkumham.go.id 2011, no. 31031 APPENDIX f. i: REGULATION of the MINISTER of HOME AFFAIRS number: 21st Years 2011 date: 23 May 2011 EXAMPLE SCRIPT FORMAT AGREEMENT GRANTS area (NPHD) today....................... , tanggal ..................... bulan .................... tahun ........................... yang bertanda tangan di bahwa ini: I Nama : ........................................................................................................................ NIP : ........................................................................................................................ Pangkat : ........................................................................................................................ Jabatan : ........................................................................................................................ Unit Kerja : ........................................................................................................................ Acting for and on behalf of the Governor/Regent/Mayor of the province/County/town........................................................ the hereinafter referred to the FIRST PARTY. II Nama : ........................................................................................................................... No. KTP : ........................................................................................................................... Position: Principal Address:................................................. Kecamatan.................................................... District/City ... ... ... ... ... ... ... ... ... ... ... ... ... .... Activities: School Operational Assistance (BOS) acting for and on behalf of.................................... (sekolah) ............................... Villages............................... Kecamatan .................................................................. District/city ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... in the paper the Covenant of Grant of this area is called the SECOND PARTY. The two sides agreed to conduct Regional Grants Agreements with the following provisions: article 1 the NUMBER and PURPOSE of the GRANT (1) the FIRST PARTY gave a grant of funds to the SECOND PARTY BOSS, in the form of money amounting to Rp............................................... (......................................................................... ....................................................................... rupiah) (2) the funds of the BOSS referred to in subsection (1) is used for School Operational Assistance in accordance with the technical instructions specified as enacted also for public schools and the technical instructions is the part that is inseparable from the script grants the region. (3) the use of the funds as paragraph (2) aims to exempt the entire levy poor students from all charges of any kind and to lighten the load of school operational costs for the students of the school. (4) use of funds as referred to in paragraph (2) and paragraph (3) specifically for the types of activities the school Operational Assistance (BOS) managed by the mechanism of management of the school. www.djpp.kemenkumham.go.id 2011, no. 310 32 Chapter 2 GRANT DISBURSEMENT area (1) disbursement of grants for school BOSS swasata sourced from Budgetary income and Expenditure area (NATIONAL) provincial/district/city ... ... ... ... ... ... ... ... ... ... ... .... Year ... ... ... ... ... done quarterly according the specified allocation. (2) for disbursement of grant funds, the SECOND PARTY BOSS menngajukan application to the FIRST PARTY, with the enclosed Script: a. the agreement Grants the region; b. copy the accounts of private schools that are still active; c. Waiver of liability; (3) the SECOND PARTY after receiving grants from the FIRST PARTY, immediately carrying out activities with technical instructions based on the use of Funds Operating schools (BOS) and the provisions of the applicable legislation. Article 3 OBLIGATIONS of the SECOND PARTY (1) implementing and fully responsible over the implementation of programs and activities that are funded from a grant of the BOSS approved the FIRST PARTY with based on the provisions of the legislation. (2) implement the procurement of goods and services in accordance with the provisions of the applicable legislation. (3) the PARTIES to BOTH make and submit quarterly report the use of a BOSS grants accompanied by documents and evidence of a valid and complete liability to the FIRST PARTY, to PPKD as the BUD for the first quarter and the second quarter at the latest on 10 July and for the third quarter and the fourth quarter at the latest end of December of the year concerned. Article 4 RIGHTS and OBLIGATIONS of the PARTIES first (1) the FIRST PARTY reserves the right to delay the disbursement of the SECOND PARTY, if the BOSS is not/has not met the requirements set out. (2) the FIRST PARTY reserves the right to carry out the evaluation and monitoring of the use of the Fund BOSS based on use of funds accountability reports submitted to the SECOND PARTY. (3) the FIRST PARTY shall be obliged to immediately disburse grants BOSS when all terms and completeness of file submission of disbursement has been filled by the SECOND PARTY and declared complete and correct through verification by the local government. Article 5 changes/SHIFT of budget (1) When there is the addition of a number of private school students due to the new school year, the SECOND PARTY to make changes the allocation of funds for school BOSS is concerned in accordance with the mechanism of change of a GRANT, after the allocation changes are set by the Government. www.djpp.kemenkumham.go.id 2011, no. 31033 (2) in the event of a change or shift in the budget due to the change in the number of real students at the private school, the SECOND PARTY can do a shift by not changing the nominal amount and purpose of the use of the grants, who then reported to the Minister of national education. Article 6 other (1) Regional Grants Agreements Script (NPHD), organized a double 5 (five), the first and second pieces each part enough so that has the same legal power. (2) other matters that are not yet listed in the NPHD this can be regulated further in the Addendum. PIHAK KEDUA, PIHAK PERTAMA, .................................................. .................................................. (Name Of Principal) Rank/Goals. NIP. ............................................. MINISTER of HOME AFFAIRS GAMAWAN FAUZI, www.djpp.kemenkumham.go.id 2011, no. 310 34 21 year 2011 www.djpp.kemenkumham.go.id 2011, no. 31035 www.djpp.kemenkumham.go.id 2011, no. 310 36 www.djpp.kemenkumham.go.id 2011, no. 31037 www.djpp.kemenkumham.go.id 2011, no. 310 38 www.djpp.kemenkumham.go.id 2011, no. 31039 www.djpp.kemenkumham.go.id 2011, no. 310 40 Appendix a. IV. a: REGULATION of the MINISTER of HOME AFFAIRS number: 21st Years 2011 date: 23 May 2011 REVENUE ACCOUNT CODE district/City Code 1 2 4 Description of INCOME accounts of the AREA NATIVE 4 1 1 4 1 INCOME Tax Result Area 4) 4 1 1 01 Tax Hotel 4 Five star Hotel Diamond 1 1 01 01 4 1 1 01 02 five star Hotel four star Hotel 4 1 1 01 04 4 1 1 01 03 three star Hotel two star Hotel 4 1 1 01 05 4 1 1 01 06 one star Hotel 4 1 1 01 07 budget Hotels Budget Hotel Two Three 4 1 1 01 08 4 1 1 01 09 Budget One Motel 4 1 4 1 1 01 10 Cottage 1 01 11 4 1 1 01 12 B & BS/Guesthouses/Building/boarding houses 4 1 1 01 13 Pensions Tourism Tourist Huts 4 1 1 01 14 4 1 1 01 15 etc. ... ... ... .... 4 1 1 02 Tax Restaurant Restaurant Brasserie 4 1 1 02 02 4 1 1 02 01 4 1 1 02 03 4 1 1 02 04 Cafeteria Canteen Catering 4 1 1 02 05 4 1 1 02 06 4 1 1 02 07 Stalls Bar 4 1 1 02 08 Foodservice 4 1 1 02 09 ff.............. Entertainment Tax 4 1 1 03 4 1 1 03 01 Spectacle Film/Cinema Arts Performances 4 1 1 03 02/Music/Dance/Fashion 4 1 1 03 03 beauty contest 4 1 1 03 04 www.djpp.kemenkumham.go.id Bodybuilding Contest


2011, no. 1 2 4 1 1 03 05 Blurb Account Code 31041 Exhibition 4 1 1 03 06 4 1 1 03 07 Disco Karaoke Nightclubs 4 1 1 03 08 4 1 1 03 09 Circus/Acrobatic/Magic Game 4 1 1 03 10 4 1 1 03 11 Billiard Golf Game Bowling Game 4 1 1 03 12 4 1 1 03 13 horse racing 4 1 1 03 14 motor racing 4 1 1 03 15 Agility Game 4 1 1 03 16 massage parlor/Reflection 4 1 1 03 17 steam bath/Spa Fitness Center 4 1 1 03 18 4 1 1 03 19 4 1 1 03 20 sporting events etc.............. 4 1 1 04 Tax Billboard Advertisement Board 4 1 1 04 01/Billboard/Videotron/Megatron 4 1 1 04 02 Fabric Billboard Advertisement Attached 4 1 1 04 03/Sticker 4 1 1 04 04 4 1 1 04 05 Flyers Advertising Billboard Goes 4 1 1 04 06 4 1 1 04 07 Air Floating Billboard Billboard 4 1 1 04 08 4 1 1 04 09 Sound Billboard Billboard Film/Slide 4 1 1 04 10 Billboard Demonstration 4 1 1 04 11 ff.............. 4 1 1 05 Tax Tax 4 1 1 05 01 street lighting street lighting PLN 4 1 1 05 02 ff.............. 4 1 1 06 Tax Taking Minerals Group C 1) 4 1 1 06 01 4) asbestos-Slate 4 4 1 1 06 02) 4 1 1 06 03 Stone Half Jewels 4) 4 1 1 06 04) 4 4 1 1 06 05 Limestone Pumice 4) 4 1 1 06 06 ff.............. 4) 4 1 1 07 4 1 1 07 01 Parking Parking Tax Tax 4 1 1 07 02 ff.............. 1) 4 1 1 08 Tax Tax 4 1 1 08 01 Groundwater Groundwater www.djpp.kemenkumham.go.id 2011, no. 310 42 Code Description 1 2 4 1 1 08 02 Account etc.............. 1) 4 1 1 09 Tax bird nest Swiftlet bird nest Swiftlet Tax 4 1 1 09 01 4 1 1 09 02 ff.............. 1) 4 1 1 10 4 1 1 10 01 1) Environmental Taxes Tax Environment 1) 4 1 1 10 02 ff.............. Mineral Tax 4 1 1 11 1) instead of metal and Rocks 4 1 1 11 01 Asbestos Slate Stone 4 1 1 11 03 4 1 1 11 02 Half Jewels 4 1 1 11 04 4 1 1 11 05 Pumice Limestone 4 1 1 11 06 ff.............. the Earth and building Tax 4 1 1 12 Rural and urban Tax 4 1 1 12 01 Earth and Building Rural and urban Customs 4 1 1 13 acquisition of land rights and buildings 4 1 1 13 01 Bea acquisition of Rights over the land and buildings of the regional Levy Results 4 1 2 4 4 1 2 01) Public Services levy of Levy 4 1 2 01 01 health services 4 1 2 01 02 Persampahan/Janitorial Services Levy 4 1 2 01 03 Levy Replacement card fee Alerts residents and civil registry Deed 4 1 2 01 04 Retribution Service funeral and Corpse Pengabuan 4 1 2 01 05 Levy Service parking at the curb Market Public Service Levies 4 1 2 01 06 4 1 2 01 07 motor vehicle Testing 4 1 2 01 08 Levy Levy Inspection fire extinguishers 4 1 2 01 09 Levy Replacement Costs Print Map 4 1 2 01 10 educational services Levy 4 1 2 01 11 Levy Provision and/or 4 1 2 01 12 Latrines are siphoned off Retribution Liquid waste management 4 1 2 01 13 4 1 2 01 14 telecommunications tower Control Levy Levy Service Tera/Tera Birthday 4 1 2 01 15 ff.............. 4 1 2 02 4 1 2 02 01 Venture Services Levy Levy Levy 4 1 2 02 02-use of the wealth of Regional wholesale market/Shops 4 1 2 02 03 4 1 2 02 04 Auction Levy Levy Terminal www.djpp.kemenkumham.go.id 2011, no. 31043 Account Code Description 1 2 4 1 2 02 05 Special Place Parking Levy 4 1 2 02 06 Levy Residence/Building/Villa 4 1 2 02 07 Levy Provision and/or Latrines are siphoned off 1) 4 1 2 02 08 Levy Slaughterhouse Animals 4 1 2 02 09 Kepelabuhan 4 1 2 02 10 Service Levy Levy Recreation and sport 4 1 2 02 11 4 1 2 02 12 water Crossings Levy Levy management of liquid waste 1) 4 1 2 02 13 Levy Sales Production Business Area 4 1 2 02 14 ff.............. Licensing Certain Retribution 4 1 2 03 4 1 2 03 01 4 1 2 03 02 Building Permit Levy Levy a sales Place Permissions alcoholic beverage Permit Levy 4 1 2 03 03 Disorder 4 1 2 03 04 4 1 2 03 05 Route Permit Levy Levy 4 1 2 03 06 Fisheries business license etc.............. 4 1 3 wealth management Results area that Separated 4 1 3 01 Part return on Equity Capital in the Companies belonging to the regional/LOCAL Area Company 4 1 3 01 01 4 1 3 01 02 BUMD.............. 4 1 3 01 03 ff.............. 4 1 3 02 Part return on Investment Capital in State-owned enterprises BUMN/SOE 4 1 3 02 01.............. 4 1 3 02 02 ff.............. 4 1 3 03 Part return on Equity capital at a joint venture/Private-owned joint venture 4 1 3 03 01 4 1 3 03 02 ff.............. 4 1 4 other Revenue Native a legitimate Asset sales results 4 1 4 01 Area Waiver 4 1 4 01 01 Separated the top Land equipment sales 4 1 4 01 02/Unused office supplies 4 1 4 01 03 Sales Machine/heavy equipment Unused 4 1 4 01 04 Home Sales Office/Home Office 4 1 4 01 05 vehicle sales office of two-wheeled Vehicle Sales Department 4 1 4 01 06 Wheels Four Former Drum Sale 4 1 4 01 08 4 1 4 01 07 Sales Result Deforestation 4 1 4 01 09 Sales of used Lamps 4 1 4 01 10 Selling Secondhand Building materials 4 1 4 01 11 www.djpp.kemenkumham.go.id Traffic Equipment Sales 2011, no. 310 44 Account Code Description 1 2 4 1 4 01 12 sale of drugs and Pharmaceutical Results 4 1 4 01 13 4 1 4 01 14 Agricultural Sales Sales Results of forestry 4 1 4 01 15 4 1 4 01 16 Estates Sales Results Sale Results Sales Results 4 1 4 01 17 Fishing Farms 4 1 4 01 18 Sales Proceeds Confiscated 4 1 4 01 19 ff.............. 4 1 4 02 Services Giro Giro Services 4 1 4 02 01 4 1 4 02 02 Service Area Checking Cash Holders Cash reserve fund Giro Services 4 1 4 02 03 4 1 4 02 04 etc.............. 4 1 4 03 4 1 4 03 01 Deposits interest income On Bank Deposits Accounts.............. 4 1 4 03 02 ff.............. 4 1 4 04 4 1 4 04 01 Area Damages Claims Losses of money Losses 4 1 4 04 02 Regional Goods Area 4 1 4 04 03 ff.............. 4 1 4 05 commissions, piece and the difference in the exchange rate of Rupiah 4 1 4 05 01 Admission Commission of the placement Area 4 1 4 05 02 Cash acceptance of pieces of ... ... ... ... ... ... .... 4 1 4 05 03 Admissions Advantages the difference in the exchange rate of Rupiah ... ... ... ... ... ... .... 4 1 4 05 04 etc.............. 4 1 4 06 Revenues of fines for the delay in the implementation of Work 4 1 4 06 01 4 1 4 06 02 Health Education 4 1 4 06 03 Fields of Public Housing Field 4 1 4 06 04 4 1 4 06 05 Field Spatial development planning Field 4 1 4 06 06 4 1 4 06 07 Field of transportation the environmental Field 4 1 4 06 08 4 1 4 06 09 Land Field 4 1 4 06 10 ff.............. Income Tax Fines 4 4 1 4 07) 4 1 4 07 01 Income Tax Fines Income Tax Fines 4 1 4 07 02 Hotel Restaurant 4 1 4 07 03 Income Tax Fines Income Tax Fines 4 1 4 07 04 Entertainment Advertising Income Tax Fines 4 1 4 07 05 street lighting www.djpp.kemenkumham.go.id 2011, no. 31045 Account Code Description 1 2 4 1 4 07 06 Income Tax Fines Retrieval Minerals Group C 1) 4 1 4 07 07 Income Tax Penalty Parking Fines Income Taxes 4 1 4 07 08 Groundwater 4 1 4 07 09 Income Tax Fines Swiftlet bird nest 4 1 4 07 10 Income Tax Fines Environment 1) 4 1 4 07 11 Income Tax Mineral Fines instead of metal and Rocks 4 1 4 07 12 Tax Fines Revenue of Earth and Building Rural and urban Customs Fines Income 4 1 4 07 13 acquisition of land rights and buildings 4 1 4 08 Income Levy Fines 4 1 4 08 01 Public Service Levies Fines Income 4 1 4 08 02 Income Levy Fines Business Services 4 1 4 08 03 Income Levy Fines a particular Licensing Income Execution Results 4 1 4 09 Security 4 1 4 09 01 the results of execution of warranties the implementation of Job Execution Results 4 1 4 09 02 to security over the demolition of the execution Results 4 1 4 09 03 Billboard over the collateral for the KTP Seasonal 4 1 4 09 04 etc.............. 4 1 4 10 4 1 4 10 01 Return Of Income income from Refunds of income tax Article 21 4 1 4 10 02 revenue from the repayment of Overpaid health insurance 4 1 4 10 03 revenue from the repayment of Overpaid salaries and Allowances 4 1 4 10 04 revenue from the repayment of Overpaid Travel 4 1 4 10 05 revenue from the repayment of an advance 4 1 4 10 06 ff.............. 4 1 4 11 Facilities and social Facilities the public Social Facilities 4 1 4 11 01 4 1 4 11 02 4 1 4 11 03 public facilities etc.............. 4 1 4 12 income from Conducting education and training 4 1 4 12 01 Admission/entrance examination 4 1 4 12 02 Tuition/education and training 4 1 4 12 03 Money test of rate hikes 4 1 4 12 04/class etc.............. 4 1 4 13 revenue from Installment Sales Installment Installment 4 1 4 13 01//Instalment Sales Home Office Areas Class III 4 1 4 13 02/Installment Repayments Individual vehicle sales Department 4 1 4 13 03/Installment Repayments Indemnify Goods belonging to the area of Revolving Fund Management Results 4 1 4 14 4 1 4 14 01 Rolling Fund Management Results from community groups 4 1 4 14 02 ff.............. www.djpp.kemenkumham.go.id


2011, no. 310 46 Account Code Description 1 2 4 2 4 2 1 EQUALIZATION FUND funds for Tax/Results for results Not Tax the tax Results For 4 2 1 01 4 2 1 01 01 for the results of the Earth and building Tax 4 2 1 01 02 for the results of the Bea acquisition of Rights over the land and buildings 1) 4 2 1 01 03 For the result of income tax (PPh) Article 25 and article 29 Compulsory Taxes People Private Domestic and the PPh Pasal 21 4 2 1 01 04 etc.............. 4 2 1 02 for results rather than Taxes/natural resources 4 2 1 02 01 for the results of Forest Concession Rights 4 2 1 02 02 Dues For the result of the provision of the resources of the forest 4 2 1 02 03 For results from Fund Reforestation 4 2 1 02 04 for the results of the fixed Levy (Land-Rent) 4 2 1 02 05 For results from exploration and exploitation of the Dues Dues (Royalty) 4 2 1 02 06 For the outcome of the levy Concession Fishing 4 2 1 02 07 for the results of the plebiscite Results Fisheries 4 2 1 02 08 For the result of the Mining of petroleum 4 2 1 02 09 for results from Mining Gas 4 2 1 02 10 For results from Geothermal mining, 4 2 1 02 11 ff.............. 4 2 2 4 2 2 01 General Fund Appropriations Funding Allocation allocation of Public Funds 4 2 3 4 2 2 01 01 General Fund allocation of Special Funds 4 2 3 01 Special Allocation of the Special Allocation Funds 4 2 3 01 02 4 2 3 01 01 ff.............. 4 3 other LEGITIMATE AREAS of REVENUE 4 3 1 4 3 1 01 Grant Income Income from Government Grants Government 4 3 1 01 02 4 3 1 01 01 ff.............. 4 3 1 02 Revenue grants from local governments local governments 4 3 1 02 01 Other.............. 4 3 1 02 02 ff.............. 4 3 1 03 Revenue grants from Agencies/institutions/Organisations In the country 4 3 1 03 01 Body/institution/Organization private.............. www.djpp.kemenkumham.go.id 2011, no. 1 2 4 3 1 03 02 Blurb Account Code 31047 etc.............. 4 3 1 04 Revenue grants from community groups/Individuals 4 3 1 04 01 community groups/Individuals 4 3 1 04 02 ff.............. 4 3 1 05 Revenue Grants from abroad 4 3 1 05 01 Revenue grants from Bilateral grants from Multilateral Revenue 4 3 1 05 02 4 3 1 05 03 Revenue grants from Other Donors 4 3 1 05 04 etc.............. 4 3 2 4 3 2 01 Emergency Funds to cope with Casualties/damage caused by natural disaster Victim 4 3 2 01 01/damage from natural disasters.............. 4 3 2 01 02 ff.............. 4 3 3 funds for Tax Results from Other provinces and local governments 4 3 3 01 funds for Tax Results of 2) 4 3 3 01 01 for the results from motor vehicle Tax 4 3 3 01 02 for the results of the Vehicle Tax on Air 1) 4 3 3 01 03 for results from Bea behind the Name the motor vehicle Tax for the results of the 4 3 3 01 04 Bea Behind the vehicle's Name on Air 1) 4 3 3 01 05 for the results of the motor vehicle fuel tax for the results of the 4 3 3 01 06 Tax Retrieval and utilization of underground water 1 4 3 3 01 07) for results from surface water 4 3 3 01 08 Tax For proceeds from Tax Cigarettes 4 3 3 01 09 ff.............. 1) 4 3 3 02 funds for Tax Results of 3) 4 3 3 02 01 funds for Tax Results from the provinces.............. 4 3 3 02 02 ff.............. 4 3 3 03 funds for Tax Results from District 3) 4 3 3 03 01 funds for Tax Results from the district ... ... ... ... ... ... .... 4 3 3 03 02 ff.............. 4 3 3 04 funds for Tax Results from the city 3) 4 3 3 04 01 funds for Tax Results from the city ... ... ... ... ... ... .... 4 3 3 04 02 ff.............. 4 3 4 adjustments and special autonomy Fund 4 3 4 01 4 3 4 01 01 Adjustment Fund Fund BOSS 4 3 4 01 02 ff.............. www.djpp.kemenkumham.go.id 2011, no. 310 48 Account Code 1 2 4 3 4 02 special autonomy Fund Description 4 3 4 02 01 4 3 4 02 02 special autonomy Funds etc.............. 4 3 5 financial assistance from the province or local governments More financial aid from the province 4 3 5 01 4 3 5 01 01 financial assistance from the province.............. 4 3 5 01 02 ff.............. 4 3 5 02 financial assistance from District 4 3 5 02 01 financial help from district ... ... ... ... ... ... .... 4 3 5 02 02 ff.............. Financial aid from the city 4 3 5 03 4 3 5 03 01 financial help from the city.............. 4 3 5 03 02 ff.............. Description: 1) Removed 2) of the Province in question 3) of the province or district/city outside the territory of the province concerned or from the Kabupaten/Kota in the province concerned. 4) the income enacted also for DKI Jakarta in accordance with the provisions of the legislation. MINISTER of HOME AFFAIRS GAMAWAN FAUZI, www.djpp.kemenkumham.go.id 2011, no. 31049 Appendix a. VIII. a. 1: REGULATION of the MINISTER of HOME AFFAIRS number: 21st Years 2011 date: 23 May 2011 SHOPPING ACCOUNT CODE Code Description 1 2 5 Account AREA SHOPPING DISTRICTS of INDIRECT EXPENDITURES 5 1 5 1 1 5 1 1 01 EMPLOYEE EXPENDITURES salaries and Allowances 5 1 1 01 01 Salary of CIVIL SERVANTS/money Representasi7) Family Allowances 5 1 1 01 02 Office of Allowances 7 5 1 1 01 03) 5 1 1 Functional Allowance 5 1 1 01 05 01 04 Allowances 5 1 1 01 06 Common Stipends of rice Functional 7) 5 1 1 01 07 PPh Allowance/Special Allowances 5 1 1 01 08 Rounding Salary 5 1 1 01 09 5 1 1 01 10 health insurance Dues Money Package 2) 5 1 1 01 11 Allowances Agency Deliberations. 2) 5 1 1 01 12 5 1 1 01 13 Commission 2) Allowances Allowances Agency Budget 2) 5 1 1 01 14 Honorary Body 2) Allowances 5 1 1 01 15 Allowances Other Fittings 2) Housing Allowance 5 1 1 01 16 2) 5 1 1 01 17 Money Grief Died/was killed 1) 5 1 1 01 18 Buck Service Devotion 2) 5 1 1 01 19 Operational Support Expenditures of LEGISLATIVE leadership of the Health Benefits of LOCAL 5 1 1 01 20 5 1 1 01 21 ff.............. Additional 5 1 1 02 Earning an extra Income 5 1 1 02 01 PNS based on workload 5 1 1 02 02 Income based on place of duty 5 1 1 02 03 Supplementary Income based on working conditions 5 1 1 02 04 Additional Income based on the rarity of the profession 5 1 1 02 05 Dst................... 5 1 1 03 other Receipts and Expenditures of members of PARLIAMENT as well as WKDH/KDH 5 1 1 03 01 Intensive leadership and Communications Allowances of members of PARLIAMENT www.djpp.kemenkumham.go.id 2011, no. 310 50 Account Code Description 1 2 5 1 1 03 02 Operational Support Expenditures WKDH/KDH 5 1 1 03 03 ff............... Tax Collection Costs 5 1 1 04 5 1 1 04 01 UN Ballot Costs 5 1 1 04 02 Regional Tax Collection Costs 1) 5 1 1 04 03 ff............... Voting Incentive 5 1 1 05 tax areas Voting Incentive 5 1 1 05 01 Area 5 1 1 06 Tax Incentives Ballots Voting Incentive 5 1 1 06 01 Area Levy Levy 5 1 2 5 1 2 01 FLOWER SHOPPING Area Interest Debt Interest Debt Loan 5 1 2 01 01 loans to Government Debt Interest 5 1 2 01 02 loans to local Government Debt Interest 5 1 2 01 03 other loans to financial institutions Bank 5 1 2 01 04 Interest Debt loans to financial institutions is not a Bank 5 1 2 01 05 Dst....................................... 5 1 2 02 Interest Debt Interest Debt 5 1 2 02 01 Bonds Bonds ... ... ... 5 1 2 02 02 ff....................................... 5 1 2 03 Dst ................................ 5 1 3 5 1 3 01 SUBSIDY Shopping EXPENDITURES Subsidies to the company/Institution 5 1 3 01 01 Expenditure Subsidy to the company .... 5 1 3 01 02 Expenditure Subsidy to institutions. ... 5 1 3 01 03 ff....................................... 5 1 3 02 ff....................................... 5 1 4 5 1 4 01 GRANTS EXPENDITURE grants to Central Government Spending 5 1 4 01 01 Central Government Spending 5 1 4 02 Grants to local governments lainnya3) 5 1 4 02 01 provincial government ... ... .... 5 1 4 02 02 County Government/city ... ... .... 5 1 4 02 03 ff....................................... www.djpp.kemenkumham.go.id 2011, no. 1 2 5 1 4 03 Blurb Account Code 31051 Shopping Village Government grants for Village Government 5 1 4 03 01 ... ... .... 5 1 4 03 02 ff....................................... 5 1 4 04 Shopping the company grants to the region/LOCAL/STATE-OWNED 4) 5 1 4 04 01 Company Area/LOCAL/STATE-OWNED ENTERPRISES ... ... ... ... ... ... .... 5 1 4 04 02 ff...................................................... 5 1 4 05 Shopping grants to agency/institution/Organization/institution/Agency 5 1 4 05 01 organization.............. 5 1 4 05 02 ff...................................................... 5 1 4 06 Shopping grants to groups/Group 5 1 4 06 01 Community Member/members of the public ... ... ... ... .... 5 1 4 06 02 ff....................................... Grant Funds Spending 5 1 4 07 BOSS 6) 5 1 4 07 01 Shopping Grants Fund BOSS to SD Private Grant Funds Spending 5 1 4 07 02 the BOSS into a private JUNIOR HIGH SCHOOL 5 1 4 07 03 ff....................................... 5 1 4 08 ff................................. SOCIAL ASSISTANCE EXPENDITURES 5 1 5 5 1 5 01 social assistance Expenditures to the Social organization of Community social assistance Expenditures 5 1 5 01 01 to Civic social organization .... 5 1 5 01 02 Etc ... ... .... 5 1 5 02 Shopping social assistance to community groups 5 1 5 02 01 Shopping social assistance to community groups................. 5 1 5 02 02 ff....................................... 5 1 5 03 Shopping social assistance to members of the public to social assistance Spending 5 1 5 03 01........................ 5 1 5 03 02 ff....................................... the political Party Assistance Expenditures 5 1 5 04 1) 5 1 5 04 01 Aid Expenditures of political parties 1) 5 1 5 04 02 ff................................ 1) 5 1 5 05 Dst............................... 5 1 6 SHOPPING for RESULTS to provincial/district/city GOVERNMENT and the VILLAGE Shopping for results 5 1 6 01 tax areas to the province of the results For Shopping 5 1 6 01 01 tax areas to the Province ... 5 1 6 01 02 ff....................................... www.djpp.kemenkumham.go.id


2011, no. 307 52 Account Code Description 1 2 5 1 6 02 Shopping For local tax Proceeds to the Kabupaten/Kota 5 1 6 02 01 Shopping For local tax Proceeds to the Kabupaten/Kota ... 5 1 6 02 02 ff....................................... 5 1 6 03 Shopping For local tax Proceeds to the Village Government For Spending 5 1 6 03 01 Results tax areas to the Government of the village ... 5 1 6 03 02 ff....................................... 5 1 6 04 Shopping For Levy Results Area to the district/city 5 1 6 04 01 Shopping For Levy Results Area to the district/city .... 5 1 6 04 02 ff....................................... 5 1 6 05 Shopping For Levy Results Area to the Village Government Spending 5 1 6 05 01 for the results of the regional Government To Levy the village .... 5 1 6 05 02 ff....................................... 5 1 6 06 ff.................................. 5 1 7 SHOPPING FINANCIAL ASSISTANCE to the PROVINCES/COUNTIES/cities, Government and POLITICAL PARTY Spending 5 1 7 01 financial assistance to the province 5 1 7 01 01 Expenditure financial assistance to the province of ... ... 5 1 7 01 02 ff....................................... 5 1 7 02 Shopping financial assistance to counties/cities 5 1 7 02 01 Shopping financial assistance to district/city ... ... 5 1 7 02 02 ff....................................... 5 1 7 03 Shopping financial assistance to Village Shopping 5 1 7 03 01 financial assistance to the village ... ... 5 1 7 03 02 ff....................................... 5 1 7 04 Shopping financial assistance to local governments/Government other Spending 5 1 7 04 01 financial assistance to the province of ... 5 1 7 04 02 Shopping financial assistance to district/city ... Shopping 5 1 7 04 03 financial assistance to the Government of the village ... 5 1 7 04 04 etc....................................... 5 1 7 05 Shopping assistance to political parties Spending 5 1 7 05 01 assistance to political parties................ 5 1 7 05 02 Dst.................................... 5 1 7 06 Dst.................................... UNFORESEEN EXPENDITURES 5 1 8 www.djpp.kemenkumham.go.id 2011, no. 1 2 5 1 8 01 Blurb Account Code 31053 Shopping Unforeseen Unforeseen Expenditures 5 1 8 02 5 1 8 01 01 ff............................... DIRECT SHOPPING 5 2 5 2 1 5 2 1 01 Honorarium PNS EMPLOYEE SHOPPING 5 2 1 01 01 Managing Committee Activities Honorarium 5 2 1 01 02 Honorarium Team of procurement of goods and services 5 2 1 01 03 ff....................................... 5 2 1 02 Honorarium Non CIVIL SERVANTS 5 2 1 02 01 Honorarium Experts/instructor/Speaker Honorarium Honorary Officer 5 2 1 02 02/not fixed 5 2 1 02 03 ff....................................... 5 2 1 03 5 2 1 03 01 Overtime Money Money Overtime Overtime Money 5 2 1 03 02 Non CIVIL SERVANTS CIVIL SERVANTS 5 2 1 03 03 ff............................ 5 2 1 04 Honorarium fund management BOSS 6) 5 2 1 04 01 Honorarium fund management BOSS 5 2 1 05 Money to be given to third parties/5 2 1 05 01 community Money to be given to third parties for Money given to 5 2 1 05 02 community 5 2 1 05 03 ff............................ 5 2 1 06 ff.............................. SHOPPING GOODS and SERVICES 5 2 2 5 2 2 01 Shopping Supplies run out 5 2 2 01 01 Shopping Shopping 5 2 2 01 02 office stationery/administration of tender document 5 2 2 01 03 ff....................................... 5 2 2 02 Shopping Material/Material raw material Shopping 5 2 2 02 01 building materials Expenditures 5 2 2 02 02/5 2 2 02 03 plants seeds etc....................................... www.djpp.kemenkumham.go.id 2011, no. 54 Code 310 Account Descriptions 1 2 5 2 2 03 5 2 2 03 01 Office Services Shopping Shopping Shopping 5 2 2 03 02 5 2 2 03 03 air phone Etc ... ... ... ... ... ... ... ... ... ... ... ... ... 5 2 2 04 Shopping insurance premiums Health insurance premium Spending 5 2 2 04 01 2) 5 2 2 04 02 Belongings insurance premium Shopping Area 5 2 2 04 03 ff....................................... 5 2 2 05 Shopping Shopping 5 2 2 05 01 motor vehicle Maintenance Services 5 2 2 05 02 Shopping Service replacement parts 5 2 2 05 03 ff....................................... 5 2 2 06 Print Shopping and Duplication of print Shopping Shopping 5 2 2 06 02 5 2 2 06 01 Doubling 5 2 2 06 03 ff....................................... 5 2 2 07 Shopping house rental/Building/Warehouse/parking lot 5 2 2 07 01 Shopping house rental office/home office building rent Shopping 5 2 2 07 02/Office/place of 5 2 2 07 03 ff....................................... 5 2 2 08 5 2 2 08 01 Mobility Means Rent Shopping Shopping rent Means Mobility Army 5 2 2 08 02 Shopping rent Means mobility of Water 5 2 2 08 03 ff....................................... 5 2 2 09 5 2 2 09 01 heavy equipment Lease Shopping Shopping Shopping 5 2 2 09 02 Eskavator lease rent Bulldozers 5 2 2 09 03 ff....................................... 5 2 2 10 Shopping Rent equipment and office equipment lease Expenditures table 5 2 2 10 01 5 2 2 10 02 lease Shopping computer and printer 5 2 2 10 03 ff....................................... Food and beverage Expenditures 5 2 2 11 5 2 2 11 01 Shopping to daily food and beverage employee food and beverage Expenditures 5 2 2 11 02 meetings 5 2 2 11 03 ff....................................... Clothes Shopping and Service 5 2 2 12 Attributes 5 2 2 12 01 Shopping Clothing Department and WKDH KDH 5 2 2 12 02 Civil Clothes Shopping to daily (PSH) www.djpp.kemenkumham.go.id 2011, no. 1 2 5 2 2 12 03 Blurb Account Code 31055 etc....................................... 5 2 2 13 5 2 2 13 01 work clothes Shopping Clothing Shopping field work 5 2 2 13 02 ff....................................... Special Clothing Shopping 6 5 2 2 14 and certain days 5 2 2 14 01 Shopping Clothing Shopping clothing of INDEPENDENCE of indigenous regional 5 2 2 14 02 5 2 2 14 03 ff....................................... 5 2 2 15 5 2 2 15 01 Travel Expenditures travel Expenditures in the area of travel Expenditures 5 2 2 15 02 outside the area 5 2 2 15 03 ff....................................... 5 2 2 16 5 2 2 16 01 PNS Scholarship Shopping Shopping scholarship study D3 5 2 2 16 02 Undergraduate study scholarships Expenditures 5 2 2 16 03 ff............................ Shopping 5 2 2 17 courses, training, technical guidance and socialization of CIVIL SERVANTS 5 2 2 17 01 Shopping short courses/training 5 2 2 17 02 socializing Shopping 5 2 2 17 03 ff....................................... 5 2 2 18 5 2 2 18 01 Moved shopping travel shopping trips moving tasks in the area of shopping trips 5 2 2 18 02 moved a task outside the area 5 2 2 19 5 2 2 19 01 Employee Repatriation Shopping Shopping the repatriation of employees who retire in the area Shopping 5 2 2 19 02 repatriation of employees who retire beyond the area 5 2 2 19 03 ff....................................... 5 2 2 20 5 2 2 20 01 Maintenance Expenditures Spending Of Money Shopping 5 2 2 20 02 Road Bridge 5 2 2 20 03 ff....................................... 5 2 2 21 5 2 2 21 01 Consultancy Services Shopping Shopping Shopping Research Consultancy Services 5 2 2 21 02 Planning Consultancy Services 5 2 2 21 03 Shopping Services Consultancy Supervision 5 2 2 21 04 etc....................................... 5 2 2 22 Shopping Goods Fund BOSS 6) 5 2 2 22 01 Shopping Goods Fund BOSS www.djpp.kemenkumham.go.id 2011, no. 310 56 Account Code Description 1 2 5 2 2 23 Shopping goods that will be submitted to the community/third party 5 2 2 23 01 Shopping Goods will be handed over to the community The Goods Shopping 5 2 2 23 02 will be handed to third parties 5 2 2 24 Shopping items that will be sold to the public/third party 5 2 2 24 01 Shopping goods that will be sold to the public 5 2 2 24 02 Shopping Goods will be sold to a third party 5 2 2 25 ff............................... 5 2 3 5 2 3 01 CAPITAL EXPENDITURE capital expenditure capital expenditure 5 2 3 01 01 Land Procurement the procurement of land Office of 5 2 3 01 02 capital expenditure land procurement health facilities hospitals 5 2 3 01 03 ff.................................... 5 2 3 02 capital expenditure provision of heavy equipment 5 2 3 02 01 capital expenditure capital expenditure 5 2 3 02 02 tractors procurement procurement bulldozers 5 2 3 02 03 ff..................................... 5 2 3 03 capital expenditures of procurement tools Motorized land transport 5 2 3 03 01 capital expenditures of procurement tools motorized land transport sedan 5 2 3 03 02 capital expenditures of procurement tools motorized land transport jeep 5 2 3 03 03 ff....................................... 5 2 3 04 capital expenditures of procurement tools land transport Motor 5 2 3 04 01 No capital expenditures capital expenditures 5 2 3 04 02 wagon procurement procurement pedati/horse/cart/carriage/cidomo/andong 5 2 3 04 03 ff....................................... 5 2 3 05 capital expenditures of procurement tools Motor 5 2 3 05 01 Water transport in capital expenditures of procurement expenditures 5 2 3 05 02 motor boat ferry procurement 5 2 3 05 03 ff....................................... 5 2 3 06 capital expenditures of procurement tools transport in water is not a motor 5 2 3 06 01 procurement capital expenditures capital expenditures 5 2 3 06 02 sailboat boat sampan 5 2 3 06 03 procurement etc....................................... 5 2 3 07 capital expenditures of procurement tools air transport 5 2 3 07 01 capital expenditures of procurement expenditures 5 2 3 07 02 cargo aircraft supplying passenger plane 5 2 3 07 03 ff....................................... 5 2 3 08 capital expenditures of procurement tools Workshop www.djpp.kemenkumham.go.id


2011, no. 31057 Code Description 1 2 5 2 3 08 01 capital expenditure Account the procurement of welding machine 5 2 3 08 02 capital expenditure procurement lathes 5 2 3 08 03 ff....................................... 5 2 3 09 capital expenditures of procurement Processing tools Agricultural and livestock procurement expenditures 5 2 3 09 01 agricultural grinder 5 2 3 09 02 capital expenditure provision of grain dryers 5 2 3 09 03 ff....................................... 5 2 3 10 capital expenditures the procurement of office equipment procurement 5 2 3 10 01 capital expenditure capital expenditure 5 2 3 10 02 typewriter procurement calculator 5 2 3 10 03 ff....................................... 5 2 3 11 capital expenditure Procurement Office supplies procurement expenditures table 5 2 3 11 01 pictures 5 2 3 11 02 capital expenditure procurement cupboards 5 2 3 11 03 ff....................................... 5 2 3 12 5 2 3 12 01 Computer Procurement capital expenditure capital expenditure provision of mainframe/server computer procurement expenditures 5 2 3 12 02/PC 5 2 3 12 03 ff....................................... 5 2 3 13 5 2 3 13 01 Mebeulair the procurement of capital expenditures capital expenditures of procurement work table 5 2 3 13 02 capital expenditures table 5 2 3 13 03 meeting procurement etc....................................... 5 2 3 14 capital expenditures of procurement expenditures 5 2 3 14 01 kitchen equipment procurement of gas tube 5 2 3 14 02 capital expenditure provision of gas burner 5 2 3 14 03 ff....................................... 5 2 3 15 capital expenditures of procurement to decorate Room 5 2 3 15 01 Household expenditures of procurement lamps 5 2 3 15 02 capital expenditure procurement wall clock/table 5 2 3 15 03 ff....................................... 5 2 3 16 capital expenditures of procurement tools Studio 5 2 3 16 01 camera 5 2 3 16 02 provision of capital expenditures capital expenditures of procurement handycam 5 2 3 16 03 ff....................................... 5 2 3 17 capital expenditures of procurement tools Communication 5 2 3 17 01 capital expenditure capital expenditure 5 2 3 17 02 phone procurement procurement faximili 5 2 3 17 03 ff....................................... www.djpp.kemenkumham.go.id 2011, no. 310 58 Account Code Description 1 2 5 2 3 18 capital expenditures of procurement tools Measure 5 2 3 18 01 capital expenditure capital expenditure 5 2 3 18 02 scales procurement procurement teodolite 5 2 3 18 03 ff....................................... 5 2 3 19 capital expenditures of procurement tools Medicine 5 2 3 19 01 capital expenditures of procurement tools General Medicine 5 2 3 19 02 capital expenditures of procurement tools dentistry 5 2 3 19 03 ff....................................... 5 2 3 20 capital expenditures of procurement tools Lab 5 2 3 20 01 capital expenditures of procurement tools Biology Lab 5 2 3 20 02 capital expenditures of procurement tools laboratory of Geodesy/geology/physics 5 2 3 20 03 ff....................................... 5 2 3 21 road construction Procurement capital expenditures capital expenditures 5 2 3 21 01 procurement expenditures 5 2 3 21 02 road construction road construction procurement fly over 5 2 3 21 03 ff....................................... 5 2 3 22 capital expenditures of procurement expenditures 5 2 3 22 01 bridge construction procurement construction suspension bridge 5 2 3 22 02 capital expenditure procurement construction pontoon bridge 5 2 3 22 03 ff....................................... 5 2 3 23 capital expenditures of procurement Network Construction of water 5 2 3 23 01 procurement dam construction capital expenditures capital expenditures 5 2 3 23 02 procurement construction of reservoirs 5 2 3 23 03 ff....................................... 5 2 3 24 capital expenditures of procurement street lighting, parks and Forest City 5 2 3 24 01 capital expenditure for the procurement of road lamps 5 2 3 24 02 capital expenditures of procurement 5 2 3 24 03 garden lamps etc....................................... 5 2 3 25 capital expenditures of procurement of electrical and Telephone Installations 5 2 3 25 01 capital expenditure procurement electrical installation 5 2 3 25 02 capital expenditure procurement phone installations 5 2 3 25 03 ff....................................... Construction capital expenditures 5 2 3 26 Procurement/purchase *) 5 2 3 26 01 capital expenditures Buildings construction procurement/purchase 5 2 3 26 02 Office building construction capital expenditures of procurement/purchase a Home Office 5 2 3 26 03 ff....................................... Capital expenditure for the procurement of books 5 2 3 27/5 2 3 27 01 — capital expenditures of procurement expenditures 5 2 3 27 02 math books procurement of books 5 2 3 27 03 physics etc....................................... 5 2 3 28 Procurement Expenditures and the Office of cultural arts, www.djpp.kemenkumham.go.id 2011, no. 1 2 5 2 3 28 01 Blurb Account Code 31059 capital expenditures of procurement painting/Photo 5 2 3 28 02 capital expenditure procurement statue 5 2 3 28 03 ff....................................... 5 2 3 29 capital expenditures the procurement of animal/Livestock and crop procurement expenditures 5 2 3 29 01 Animal Zoo 5 2 3 29 02 livestock procurement expenditures 5 2 3 29 03 ff....................................... 5 2 3 30 capital expenditures the armaments Procurement tools/security procurement expenditures 5 2 3 30 01 firearms 5 2 3 30 02 capital spending 5 2 3 30 03 radar procurement etc....................................... 5 2 3 31 capital expenditures Fund BOSS 6) 5 2 3 31 01 capital expenditure Fund BOSS 6) 5 2 3 32 ff................................. Description: 1) Removed 2) just for the leadership and members of the DPRD Shopping 3 Shopping) grants to the province, kabupaten/kota, a village outside the province or to the provinces/counties/cities in givers provinces grant 4) Shopping grants the province, kabupaten/kota to the company area/LOCAL GOVERNMENT belong to the province, kabupaten/kota concerned or the property of the province, kabupaten/kota and to STATE-OWNED ENTERPRISES 5) Shopping for the results of the provincial tax to the province/district/province or territory outside of the city to tax proceeds to the district/city province/ district/city within the province in question 6) just to the shopping Fund boss. 7) Used for the leadership and members of the DPRD, the head of a region and Deputy Head of the local CIVIL SERVANTS *) choke on unnecessary, INTERIOR MINISTER GAMAWAN FAUZI www.djpp.kemenkumham.go.id 2011, no. 310 60 Appendix a. IX. a: REGULATION of the MINISTER of HOME AFFAIRS number: 21st Years 2011 date: 23 May 2011 REGIONAL FINANCING ACCOUNT CODE Code Description 1 2 6 Account FINANCING AREA 6 1 6 1 1 Area the rest of the Financing Acceptance More Previous fiscal year Budget Calculation 6 1 1 01 lending in excess of acceptance PAD 6 1 Local tax Levy 6 1 1 01 02 1 01 01 Area 6 1 1 01 03 wealth management Result Areas separated 6 1 1 01 04 other legitimate PAD 6 1 1 01 05 Dst............. 1) 6 1 1 02 6 1 1 02 01 Equalization Fund lending in excess of acceptance for the results of the tax Results For Tax Not 6 1 1 02 02/natural resources 6 1 1 02 03 ff............. 6 1 1 03 lending in excess of revenue receipt of other Legitimate Areas 6 1 1 03 01 ff............. 6 1 1 04 Remaining Thrift Shopping or due to any other Employee of the Grocery Shopping 6 1 1 04 01 indirect Employees of the Shopping Shopping 6 1 1 04 02 direct 6 1 1 04 03 6 1 1 04 04 goods and services Expenditures capital expenditures 6 1 1 04 05 6 1 1 04 06 Flower Shopping Shopping Shopping 6 1 1 04 07 Subsidy Grants social assistance Spending 6 1 1 04 6 1 1 04 08 09 shopping shopping Shopping 6 1 1 04 10 Results For financial aid 6 1 1 04 11 6 1 1 04 12 Unexpected Expenditures and so on ... ... ... .... 6 1 1 05 Obligations to third parties until the end of year 6 1 1 05 01 unresolved security deposit ... ... 6 1 1 05 02 Taspen Pieces 6 1 1 05 03 pieces of rice 6 1 1 05 04 Askes 6 1 1 05 05 Dst............. follow-up Activities www.djpp.kemenkumham.go.id 6 1 1 06 2011, no. 31061 Account Code Description 1 2 6 1 1 06 01 follow-up Activities ... ... 6 1 1 06 02 ff............. 6 1 1 07 Dst .............................. 6 1 2 6 1 2 01 reserve fund Disbursements Disbursements Disbursements 6 1 2 01 01 Reserve Reserve number ... ... 6 1 2 01 02 ff............. 6 1 2 02 Dst .............................. 6 1 3 Proceeds of wealth Areas separated 6 1 3 01-owned company sales results region/LOCAL GOVERNMENT-OWNED COMPANIES 6 1 3 01 01 .... 6 1 3 01 01 ff............. 6 1 3 02 proceeds of assets belonging to local governments that cooperated with third parties 6 1 3 02 01................................ 6 1 3 02 02 ff............. 6 1 3 03 Dst.............................. Loan Reception Area 6 1 4 6 1 4 01 Reception Area of the Government Loan 6 1 4 01 01 Forwarding loans. .... 6 1 4 01 02 ff............. 6 1 4 02 Reception Area of the Government Loans other areas 6 1 4 02 01 local government ... ... 6 1 4 02 02 ff............. 6 1 4 03 Reception Area from a financial institution Lending bank 6 1 4 03 01 Bank. ... 6 1 4 03 02 ff............. 6 1 4 04 Reception area from Lending financial institutions not bank 6 1 4 04 01 financial institution is not a bank ... ... 6 1 4 04 02 ff............. 6 1 4 05 acceptance of the results of the issuance of bonds on bonds on behalf of 6 1 4 05 01 area .... 6 1 4 05 02 Bonds number. ... 6 1 4 05 03 ff............. 6 1 4 06 ff.............................. www.djpp.kemenkumham.go.id


2011, no. 310 62 Account Code Description 1 2 6 1 5 6 1 5 01 Lending Back Acceptance acceptance of Return receipt of Loan the loan Acceptance Acceptance 6 1 5 01 01 Back. ... 6 1 5 01 02 ff............. 6 1 5 02 Dst .............................. 6 1 6 Acceptance Receivables receivable 6 1 6 01 Reception Areas areas of regional income receivable 6 1 6 01 01 Reception area of the income tax area 6 1 6 01 02 Acceptance receivables area from the income levy area 6 1 6 01 03 Acceptance receivables area from other legitimate income 6 1 6 01 04 etc............. 6 1 6 02 Reception area of the Government accounts receivable 6 1 6 02 01 Reception area of the Government accounts receivable 6 1 6 02 02 ff............................ 6 1 6 03 Acceptance receivables from other local government areas 6 1 6 03 01 local governments................ 6 1 6 03 02 ff............. 6 1 6 04 Acceptance receivables area from financial institutions bank 6 1 6 04 01 Bank ... ... ... ... ... ... ... ... .... 6 1 6 04 02 ff............. 6 1 6 05 Acceptance receivables area from financial institutions is not a bank 6 1 6 05 01 financial institution is not a bank ... ... ... ... ... ... ... .... 6 1 6 05 02 ff............. 6 1 7 receipt of returned funds investment 6 1 7 06 01 rolling Admissions get back rolling investment funds 6 1 7 06 02 Acceptance back funds rolling from community groups 6 1 6 07 etc............. Financing Expenditure Area 6 2 6 2 1 6 2 1 01 reserve fund Formation the formation of a reserve fund 6 2 1 01 01 the establishment of a reserve fund number ... ... 6 2 1 01 02 ff............. 6 2 1 02 ff.............................. www.djpp.kemenkumham.go.id 2011, no. 1 2 6 2 2 Blurb Account Code 31063 Inclusion of capital/Investasi 6 2 2 01 local government-owned enterprises (SOEs) 6 2 2 01 01 Government-OWNED ENTERPRISES ... .... 6 2 2 01 02 ff............. 6 2 2 02 area owned enterprises (BUMD) 6 2 2 02 01 BUMD ... ... .... 6 2 2 02 02 ff............. the private-owned enterprise 6 2 2 03 6 2 2 03 01 body.............. 6 2 2 03 02 ff............. Revolving Funds 6 2 2 04 6 2 2 04 01 rolling Funds to community groups 6 2 2 04 02 ff............. 6 2 2 05 Dst............. 6 2 3 Payments of principal Debt Principal Payments 6 2 3 01 Debt due to the Government loan Forwarding 6 2 3 01 01. .... 6 2 3 01 02 ff............. 6 2 3 02 Payment of principal Debts due to the Government other areas 6 2 3 02 01 local government ... ... 6 2 3 02 01 ff............. Principal Debt Payments 6 2 3 03 due to financial institution bank 6 2 3 03 01 Bank. ... 6 2 3 03 02 ff............. 6 2 3 04 Payment of principal Debts due to financial institutions is not a bank 6 2 3 04 01 financial institution is not a bank ... ... 6 2 3 04 02 ff............. 6 2 3 05 Payment before maturity Debt Principal to the Government loan Forwarding 6 2 3 05 01. .... 6 2 3 05 02 ff............. 6 2 3 06 Payment of principal Debt before it is due to the Government other areas 6 2 3 06 01 local government ... ... 6 2 3 06 02 ff............. www.djpp.kemenkumham.go.id 2011, no. 310 64 Account Code Description 1 2 6 2 3 07 Debt Principal Payments before maturity to financial institution bank Bank 6 2 3 07 01. .... 6 2 3 07 02 ff............. 6 2 3 08 Payments before maturity of principal Debt to financial institutions is not a bank 6 2 3 08 01 financial institution is not a bank ... ... 6 2 3 08 02 ff............. regional bond Repayment 6 2 3 09 at maturity 6 2 3 09 01 Bonds on behalf of ... ... ... ... 6 2 3 09 02 Bonds number ... ... ... ... 6 2 3 09 03 ff............. Bond repurchase 6 2 3 10 region 6 2 3 10 01 Bonds before maturity on behalf of ... ... ... ... 6 2 3 10 02 Bonds number ... ... ... ... 6 2 3 10 03 ff............. 6 2 3 11 Dst .............................. 6 2 4 6 2 4 01 Area Lending Lending to the Government Area 6 2 4 01 01 6 2 4 02 Government Lending to local governments in other Areas 6 2 4 02 01 local government ... ... 6 2 4 02 02 ff............. 6 2 4 03 Dst .............................. 6 3 the rest of the budget Year as regards Financing More Description: 8) is removed, the MINISTER of HOME AFFAIRS GAMAWAN FAUZI www.djpp.kemenkumham.go.id ttd