STATE NEWS
REPUBLIC OF INDONESIA
| No. 1623, 2013 | MINISTRY OF FINANCE. Accounting. Central Government. Policy. |
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 219 /PMK.05/ 2013
ABOUT
CENTRAL GOVERNMENT ACCOUNTING POLICY
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that in accordance with the provisions of Article 7 paragraph (2) of the letter o Act No. 1 of 2004 on the State Treasury, the Finance Minister is authorized to establish the country's financial accounting and financial reporting system;
B. that in accordance with the provisions in Government Regulation No. 71 of the Year 2010 on Governance Accounting Standards, the Government needs to implement acrual-based governance accounting standards;
c. that in order to carry out the financial accounting and reporting system as referred to in the letter a and to apply an acrual based government accounting standard as referred to in the letter b, the Finance Minister needs to establish principles, basics, conventions, rules, and specific practices selected in the drafting and presentation of financial statements in the central government environment;
D. that in order to provide certainty for setting up accounting and financial reporting, principles, fundamentals, conventions, rules, and specific practices selected in the drafting and presentation of the report financial in the government environment of the pusatas referred to in the letter c needs to be set in an accounting policy;
e. that based on the consideration as referred to in the letter a, the letter b, the letter c, and the letter d, need to establish the Finance Minister ' s Regulation on the Central Government Accounting Policy;
Remembering: 1. Act No. 1 Year 2004 on the State Treasury (Indonesian Republic Year 2004 Number 5, Additional Gazette of the Republic of Indonesia Number 4355);
2. Government Regulation No. 71 of 2010 on the Governing Accounting Standards (State Sheet Indonesia Year 2010 Number 123, Additional Gazette Republic of Indonesia Number 5165);
DECIDED:
Establish: FINANCIAL MINISTER REGULATION ON CENTRAL GOVERNMENT ACCOUNTING POLICY.
Section 1
In Regulation of the Minister this is referred to:
1. The subsequent Government Accounting Standards of SAPare the accounting principles applied in drafting and presenting the government ' s financial statements.
2. The Central Government Accounting Policy is the principles, the basics, conventions, rules, and specific practices selected in the drafting and presentation of the central government financial statements.
3. Reporting Data is a unit of government consisting of one or more accounting entities or reporting entities that are required to provide account of the account of a financial report.
4. The accounting entity is a unit of budgeting/freight user government and is therefore obliged to host accounting and compiling financial statements to be combined on the Reporting Entity.
5. Financial Reporting is the form of government accountability for the implementation of the APBN report of the Budget Realization Report, Cash Flow Reports, Operational Reports, Reports of Change of Budget Balance (SAL), Financial Change Report, Balance, and Notes For the financial statements.
Section 2
The Central Government Accounting Policy as referred to in the Regulation of the Minister is compiled based on acrual-based SAP.
Section 3
Central Government Accounting Policy aims to:
a. Provides a guideline for the Accounting Entity and Reporting Entity on the central government in compiling the Central Government Financial Report, the State Public Treasurer Financial Report, and the Ministry of State/Institute Financial Report in order to improve comparison of Financial Reports both between periods and Reporting Entities; and
B. Provide guidelines in the implementation of the system and accounting procedures of the central government.
Section 4
The Central Government Accounting Policy consists of:
a. The Introduction of Accounting Policy, as set forth in Annex I which is an inseparable part of this Minister ' s Regulation;
B. Financial Reporting Policy, as set forth in Annex II which is an inseparable part of the Regulation of this Minister;
C. Cash Accounting and Cash Equivalent Policy, as set forth in Annex III which is an inseparable part of the Regulation of this Minister;
D. Investment Accounting Policy, as set forth in Annex IV which is an inseparable part of the Regulation of this Minister;
e. Accounting Policy of Pidebts, as set forth in Annex V which is an inseparable part of this Minister ' s Regulation;
f. Inventory accounting policy, as set forth in Appendix VI which is an inseparable part of the Regulation of this Minister;
G. Fixed Asset Accounting Policy, as set forth in Annex VII which is an inseparable part of the Regulation of this Minister;
h. Fixed Asset Accounting Policy, Others as set forth in Annex VIII which is an inseparable part of this Ministerial Regulation;
i. Accounting Obligations/Utang, as set forth in Annex IX which is an integral part of the Regulation of this Minister;
J. Equity Accounting Policy, as set forth in Annex X which is an inseparable part of this Minister ' s Regulation;
No, Income Accounting Policy, as set forth in Annex XI which is an inseparable part of the Regulation of this Minister;
I. Load Accounting, Shopping, and Transfer Policy, as set forth in Annex XII which is an inseparable part of this Minister's Regulation;
M. Financing Accounting Policy, as set forth in Annex XIII which is an inseparable part of the Regulation of this Minister;
N. The SiLPA/SiKPA/SAL Accounting Policy, as set forth in Appendix XIV which is an inseparable part of this Minister's Regulation; and
O. Transitoris Accounting Policy, as set forth in Annex XV which is an inseparable part of the Regulation of this Minister.
Section 5
(1) The Minister/Leader of the Institution may draw up accounting technical directions in the Ministry of State/Institute environment each by referring to the Accounting Policy of this Central Government.
(2) The accounting technical instructions as referred to in paragraph (1) must obtain consideration of the Minister of Finance c.q. Director General of the Treasury.
Section 6
At the time the Regulation of the Minister came into effect, in order to assemble the Financial Report on the Central Government:
a. Accounting and Entity entities that have implemented an Akrual-Based Governing Accounting Standard, using the Central Government Accounting Policy as set out in the Regulation of this Minister;
B. The Accounting and Entity entity that has not yet implemented the Akrual-Based Governing Accounting Standard, using the existing Central Government Accounting Policy before the Minister's Regulation is in effect, at most for financial reporting. Year of Budget 2014.
Section 7
All the provisions that govern regarding the Central Government Accounting Policy that have been pre-existing before this Ministerial Regulation are in effect, revoked and it will not be done starting on 1 January 2015.
Section 8
The Minister ' s rules are beginning to apply at the date of the invitation.
In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on December 31, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA
MUHAMAD CHATIB BASRI
Promulgated in Jakarta
on December 31, 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA
AMIR SYAMSUDIN
Attachment:
bn1623-2013
