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Act No. 23-Year 2013

Original Language Title: Undang-Undang Nomor 23 Tahun 2013

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as specified in Law Number 35 of the Year 2008 on Establishing Government Regulation Replacement of Law Number 1 Year 2008 on Changes to Law No. 21 of 2001 on Special Autonomy for Papua Province to Act, and Law Number 11 of 2006 on the Government of Aceh.
19.Dana Privileges of Yogyakarta Special Region are funds allocated for the establishment of special affairs Special Region of Yogyakarta, as specified in Law Number 13 of the Year 2012 on Special Regional Specialties Yogyakarta.
20.Funds Adjustment is the funds allocated to assist the area in order to carry out certain policies in accordance with the provisions of the Laws Ordinance.
21.pembienriation is any receipt that needs to be repaid, readmission of the preceding budget years, respending on the receipt of previous budgeting years, the use of the budget balance more, And/or expenses to be readmitted, either on the budget year or the next budget years.
22.Pembienriable Internal Affairs is all financing receipts originating from banking and non-banking in the country, consisting of receipt of loan repayment returns, more budget balances, asset management results, mail publishing. value of neto state, domestic loans, reduced by financing expenditure, which includes allocation for Government Investment Center, state capital inclusion, rolling funds, national education development fund, and liabilities arising from the Government licensing.
23.Rest Over Budget Financing, which next called SiLPA, is the difference in more realization of budget financing over the realization of the budget deficit that occurs in a single reporting period.
24.Saldo More Budget, which is further abbreviated SAL, is the accumulation of neto of SiLPA and the Rest of the Less Budgeting Budget (SiKPA) year of the budget and the year the budget is concerned after being closed, added/reduced by correction Bookkeeping.
25.Mail of State, which is further abbreviated as SBN, includes state debt and state sharia-letter letters.
The 26.Letters of State Debt, which is also abbreviated as SUN, is a valuable letter of debt recognition in the currency of the rupiah and foreign exchange which is guaranteed the payment of interest and its interest by the State of the Republic of Indonesia in accordance with the expiring term.
27.Surat Prized Sharia State, which is next abbreviated as SBSN, or may be called the country's sukuk, is SBN published based on the principle of sharia, as evidence for the inclusion of SBSN assets, both in the currency of the rupiah and the Foreign exchange.
The subsequent Syariah Countries Project-based (Project Based Sukuk/PBS) is a source of funding through the issuer of the SBSN to finance certain activities implemented by the Ministry of State/Instituts.
29.assist Government, which is subsequently abbreviated as BPYBDS, is the government's assistance of the State-owned Goods derived from APBN, which has been operated and/or used by the BUMN based on the News Event News. Accept and to date are recorded on the financial statements of the Ministry of State/Institute or on the BUMN.
30.A Government Investment Fund is the allocation of Government investment funds to the Government Investment Center, the inclusion of the state capital, and/or the perculation aid fund of the effort whose distribution properties are rolling, which is done to benefit economic, social, and/or other benefits.
31.1 Country Capital Attacks, which is further shortened to PMN, is the APBN fund allocated into the wealth of the country that is separated or the establishment of a company reserve or other resources to serve as a capital of BUMN and/or limited liability. Other and publicly managed, including capital disputes to international financial organizations/institutions and the inclusion of other state capital.
32.Dana Rolling is a fund managed by the BLU to be loaned out and be rolled out to the public/agency with the aim of improving the people ' s economy and other purposes.
33,Loans Home is any loan by the Government obtained from a domestic lender that must be repaid with certain requirements, in accordance with the expiring term.
34,liability Warranties are liabilities that are potentially the burden of the Government due to the granting of guarantees to the BUMN and/or the Regional Proprietary Entity (BUMD) in terms of BUMN and/or BUMD is referred to not being able to pay its obligations to the creditors As per loan agreement.
The Neto Foreign enriches 35.Pemfinancing is all financing derived from foreign loan withdrawations consisting of program loans and project loans reduced by the forwarding of the loan and The payment of the mortgage on the foreign debt.
36,Loans of the Program is a cash-received loan in which its obscenity requires that certain conditions are agreed upon by both parties such as a policy matric or a specific activity.
37.Loans The project is a foreign loan used to finance certain activities of the Ministry of State/Instituts, including loans that are released and/or are published even to local governments and/or BUMN.
The 38,Application of the Loan is a foreign loan or domestic loan accepted by the Central Government which is sent to the local government and/or the BUMN which must be repaid with certain provisions and requirements.
The 39.budgeting Education is a budget allocation on the educational function that is budgeted through the Ministry of State/Instituations, the allocation of education budgets through transfers to regions, and the allocation of education budgets through financing expenditures, including the salary of educators, but not including the budget of education, in order to finance the hosting of education that is the responsibility of the Government.
The 40,percentages of Education Budget is a comparison of the allocation of education budgets to the total state budget.
The 41.Year of the 2014 Budget is the 1 (one) time period from 1 January to 31 December 2014.

Section 2
APBN consists of the State Revenue budget, the State Shopping budget, and budget financing.

Section 3
The State Revenue Budget of 2014 was planned to be Rp1.667.140.799.639.639.000.00 (one quadriliun of six hundred and sixty-seven trillion hundred and ninety-nine million six hundred and thirty-nine thousand. rupiah), obtained from the source:
a. Receipt Of Taxation;
B. PNBP; and
C. Grant Receipt.

15.Funds For Results, which are further abbreviated DBH, are funds sourced from APBN revenues allocated to the area based on a specific percentage rate to fund the needs of the area in order to perform decentralization.
16.Dana General Allocation, further abbreviated DAU, is a fund sourced from APBN revenue allocated to the area with the goal of structuring the financial capability between regions to fund the needs of the area in order to perform Decentralization.
17.Fund Special Allocation, next abbreviated DAK, is a fund sourced from APBN revenue allocated to specific areas with the aim of helping to fund special activities that are area affairs and in accordance with National priority.
18.1 Special Autonomy Fund is the funds allocated to finance the implementation of special autonomy of an area,ndred and fifty million rupiahs), whose funds are sourced from overseas grants.
(3) The Central Government Shopping Budget as referred to in paragraph (1) is grouped over:
a. Central Government Shopping According to the Organization;
B. Central Government Shopping According to the Functions; and
C. Central Government Shopping According To The Shopping Type.
(4) The 2014 Budget Year Shopping budget details According to the Organization as referred to in paragraph (3) of the letter a, According to the Function as referred to in paragraph (3) the letter b, and According to the Shopping Type as referred to in paragraph (3) The letter c, set further with the Presidential Decree set at the slowest date of 30 November 2013.

Section 9
Transfer to the Regions as referred to in Article 7 of the letter b is planned to be Rp592.552,297.797,000.00 (five hundred ninety two trillion five hundred and fifty-two billion two hundred and ninety-seven million seven hundred and ninety-five million. seven thousand rupiah), consisting of:
a. Balancing funds; and
B. Special Autonomy Fund and Adjustment Fund.

Section 10
(1) The balancing fund as referred to in Article 9 of the letter a planned Rp487.931.001.869.000.00 (four hundred and eighty-seven trillion nine hundred and thirty one million one million eight hundred sixty nine thousand rupiah), which consists of:
a. DBH;
B. DAU; and
C. DAK.
(2) The DBH as referred to in verse (1) the letter a planned Rp113.711.676.218.000.00 (one hundred and thirteen trillion seven hundred eleven billion six hundred and seventy six million two hundred and eighteen thousand rupiah).
(3) DAU as it is referred to in paragraph (1) the letter b is allocated by 26% (twenty-six percent) of the Internal Revenue (PDN) neto or planned by Rp341,219.325,651.000.00 (three hundred and forty one trillion two hundred nineteen billion three hundred and twenty-five million six hundred and fifty-one thousand rupiah).
(4) PDN neto as referred to in paragraph (3) is calculated based on the sum of the sum between Taxation and PNBP, minus by:
a.   DBH;
B.   Shopping budget is geared towards the PNBP shopping Ministry/Country/Weak market;
c. DTP tax subsidy; and
D. Other subsidies made up of certain types of fuel subsidies and LPG tubes 3 (three) kilograms, electricity subsidies, food subsidies, fertilizer subsidies, and seed subsidies calculated based on certain weights/percentages.
(5) In the event of an APBN change that causes PDN neto to increase or decrease, the magnitude of the DAU has not undergone any changes.
(6) The DAK as referred to in paragraph (1) the letter c is planned to be Rp33.000.000.000.000.00 (thirty-three trillion rupiah), which consists of:
a. The DAK of Rp30.200,000.000.00 (thirty trillion two hundred billion rupiah); and
B. An additional DAK amounted to Rp2,800,000.000.00 (two trillion eight hundred billion rupiah).
(7) Additional DAK of Rp2,800.000.000.00 (two trillion eight hundred billion rupiah) as referred to in paragraph (6) the letter b is allocated to the county district left behind and used to fund activities:
a. The road infrastructure is Rp1,691.130.000.00 (one trillion six hundred ninety one billion one hundred and thirty million rupiah);
B. Irrigation infrastructure of Rp633.980.000.000.00 (six hundred thirty-three billion nine hundred and eighty million rupiah);
c. sanitation infrastructure of Rp229.680.000.00 (two hundred and twenty-nine billion six hundred and eighty million rupiah); and
D.   The drinking water infrastructure amounted to Rp245.210,000.00 (two hundred and forty-five billion two hundred ten million rupiah).
(8) The companion funds for the additional DAK as referred to in paragraph (7) are set on the basis of the regional financial ability of the area left behind, provided the following terms:
a. Low-area financial capabilities once, required to provide a mutual support fund 0% (zero percent);
B. Low-area financial capabilities, required to provide co-production of at least 1% (one percent);
c. moderate area financial capability, required to provide a least 2% companion fund (two percent); and
D. High-area financial capabilities, required to provide co-funds at least 3% (three percent).
(9) The details of the 2014 Budget Year Balance Fund as referred to in paragraph (2), paragraph (3), and paragraph (6) are listed in the Attachment that are an inseparable part of this Act.

Section 11
(1) The Special Autonomy Fund and the Adjustment Fund as referred to in Article 9 of the letter b are planned to be Rp104.621.295.928.000.00 (one hundred four trillion six hundred and twenty-one billion two hundred and ninety-five million nine hundred and twenty-five million. eight thousand rupiah), consisting of:
a. Special Autonomy Fund;
B. Special Regional Fund Special Yogyakarta; and
C. Dana Adjustment.
(2) The Special Autonomy Fund as referred to in paragraph (1) the letter a is planned to be Rp16.148,773,028,000.00 (sixteen trillion hundred and forty eight billion seven hundred seventy three million twenty-eight thousand rupiah), which consists of up:
a. The allocation of the Special Autonomy Fund of the Province of Papua and West Papua Province amounted to Rp6.824,386,514.000.00 (six trillion eight hundred and twenty-four billion three hundred and eighty-six million five hundred thousand rupiah) agreed to be divided each with a proportion of 70% (seventy percent) for Papua Province and 30% (thirty percent) for West Papua Province with details as follows:
1. Papua Special Autonomy Fund amounted to Rp4,777,070.560.000.00 (four trillion seven hundred seventy-seven billion seventy million five hundred sixty thousand rupiah).
2. The Special Autonomy Fund of West Papua Province amounted to Rp2.047.315,954,000.00 (two trillion forty-seven billion three hundred and fifteen million nine hundred and fifty-four thousand rupiah).
B. Allocation of Special Autonomy Fund of Aceh Province amounted to Rp6.824.386,514.000.00 (six trillion eight hundred and twenty-four billion three hundred and eighty-six million five hundred and fourteen thousand rupiah); and
C. Additional funds of infrastructure in the framework of special autonomy of Papua and West Papua provinces amounted to Rp2,500,000.000.00 (two trillion five hundred billion rupiah) with details as follows:
1. Additional infrastructure funds for Papua Province amounted to Rp2,000.000.000.00 (two trillion rupiah); and
2. Additional funds of infrastructure for West Papua Province amounted to Rp500.000.000.00 (five hundred billion rupiah).
(3s its funds sourced from overseas grants;
G. Australia-Indonesia grant for sanitation construction amounted to Rp93.360.000.00 (ninety-three billion three hundred sixty million rupiah) whose funds were sourced from overseas grants;
h. Provincial Road Improvement and Maintenance (PRIM) amounted to Rp122.000.000.000.00 (a hundred and twenty-two billion rupiah) whose funds were sourced from overseas grants; and
i.   The grant water grant is Rp3.450.000.00 (three billion four huracts and land purchase payments and buildings beyond the other affected area maps at 66 (sixty-six) of the neighboring rukun (Kelurahan Mindi, Kelurahan Gedang, Pamotan Village, Kalitgasps Village, Gempolsari Village, Glagaharum Village, Village "Besuki, village of Wunut, Ketapang Village, and Kelurahan Porong)".
(3) In order of the economic rescue and social life of the community around the tanges of the Sidoarjo mud, the shopping budget allocated to the Sidoarjo Mud Board (BPLS) The 2014 Budget Year may be used for activities The mitigation and countermeasures of mud bursts, including the handling of the main levees up to the Kali Porong (flowing mud from the main embankment to the Porong Kali) with the highest pagu of Rp155,000.000.00 (one hundred and fifty-five billion) rupiah).

Section 16
(1) In order of efficiency and effectiveness of the implementation of the Ministry of State/Institute spending 2013, the Government needs to implement an award-granting system and the imposition of sanctions on the implementation of the Ministry of State/Institute ' s shopping budget in accordance with the Terms of the Laws.
(2) The results of the application of the award system and the sanction of the implementation of the 2013 Ministry of State shopping budget as referred to in paragraph (1) are counted in the assignment of the Ministry of State/Institute of Year's shopping budget allocation Budget 2015.

Section 17
(1) Any further details changes of the Central Government Shopping budget are:
a. shopping budget shift:
1. of the Budget Section 999.08 (Other Treasury Managers of the Other Shopping Manager) to the Ministry of State/Weak Budget Section;
2. Interactions in 1 (one) program along such shifts do not reduce output volume (output) that have been planned for priority, urgent, emergency or unpostponed things, which are The administration is being conducted by the Government;
3. Intertype of shopping and/or intertype of activities in 1 (one) program and/or interprogram in 1 (one) State Ministry/Institution to meet the expenses incurred in connection with the court ruling that has already been the power of the law remains (inkracht);
4. Intertype shopping in 1 (one) activities; and/or
5. Between the budget subsections in the Budget 999 (BA BUN);
B.   shopping budget changes sourced from PNBP;
c. change pagu loan projects and overseas grants and loans and domestic grants (PHDN) as a result of advanced and accelerated withdrawal of project loans and overseas grants and PHDN, including overseas grants/grants in the country after the Act on APBN is set;
D.   changes to the overseas project loan system as a result of the reduction of overseas loan allocation;
e.   shopping budget changes sourced from the receipt of direct grants in the form of money; and
f.   the changes in the project's pagu are financed through the issuer of the PBS SBSN as a result of the accelerated realization of implementation of projects that funds from SBSN PBS after the legislation on APBN is set,
established by the Government.
(2) The use of the PNBP sourced shopping budget over the APBN pagu for the BLU is set by the Government.
(3) The change in the Central Government Shopping details as referred to in paragraph (1) may be conducted throughout still in 1 (one) provincial /city for activities executed in order of hosting and Joint Affairs (UB) or in 1 (one) province for activities carried out in order of deconcentration.
(4) The change in the Central Government Shopping details as referred to in paragraph (1) may be interprovince/district/city for activities executed by an organizational unit at the central level and by the vertical instance in the area.
(5) Changes as referred to in paragraph (1), paragraph (2), paragraph (3), and paragraph (4) are reported to the People's Representative Council in the APBN of the Budget Year 2014 and/or the Central Government Finance Report (LKPP) of 2014.
(6) Further provisions on how to change the details of the Central Government Shopping budget details as referred to in paragraph (1) are governed by the Regulation of the Minister of Finance.

Section 18
The government is authorized to grant grants to the Government/Foreign Institution and establish the Government/Foreign Institution the recipient for the purpose of humanity.

Section 19
(1) The Education Budget is planned to be Rp368.899.059,983,000.00 (three hundred sixty eight trillion eight hundred ninety-nine billion fifty-nine million nine hundred and eighty-thirty-three thousand rupiah).
(2) The percentage of the Education Budget is by 20.0% (twenty zero percent commas), which is the comparison of the Education Budget allocation as referred to in paragraph (1) against the total State Shopping budget of Rp1,842.495,299.913.000.00 (one quadriliun of eight hundred and forty-two trillion four hundred and ninety-five billion two hundred and ninety-nine million nine hundred and thirty thousand rupiah).

Section 20
(1) The amount of the State Revenue Budget of 2014, as referred to in Article 3, is smaller than the amount of State Shopping budget as referred to in Article 7 so that in the 2014 Budget Year there is a budget deficit of the Rp175.354.500.274.000.00 (one hundred seventy-five trillion three hundred fifty-four billion five hundred million two hundred and seventy-four thousand rupiah) that will be financed from budget financing.
(2) The funding of the 2014 Budget Year Budget as referred to in paragraph (1) is obtained from the sources:
a. The Home Financing amounted to Rp196.258.036.783.000.00 (one hundred ninety-six trillion two hundred and fifty-eight billion thirty-six million seven hundred and eighty-three thousand rupiah); and
B.   Neto's Foreign Financing amounted to a negative Rp20,903.536.509.000.00 (twenty trillion nine hundred three billion five hundred and thirty-six million five hundred and nine thousand rupiah).
(3) Neto Foreign Financing as referred to in paragraph (2) letter b covers foreign debt financing, but does not include SBN publishing in international markets.
(4) The details of the 2014 Budget Year budget financing as referred to in paragraph (2), are listed in the Attachment that are an inseparable part of this Act.

Section 21
(1) The Government may use the activities of the Ministry of State/Instituations derived from the Pure Rupiah in the Central Government Shopping budget allocation to be able to be used as the basis of the SBSN issuer.
(2) The details of activities of the Ministrfunds to the Sidoarjo Mud Penangguation Agency (BPLS) of the 2014 Budget Year.
(2) The funds Alocation as referred to in paragraph (1), may be used for:
a. The payment of the payment of the purchase of the land and the building beyond the map of the affected area on 3 (three) villages (Besuki Village, Kedunggring Village, and Peimprisoned Village); and 9 (nine) of the neighbours in 3 (three) kelurahan (Kelurahan Siring, Kelurahan Jatirejo, and Mindi kelurahan);
B. help of home cont"s14"> (2) The Government may conduct a Value Lindung transaction in order to control the risk of payment of debt interest and the issuance of debt principal payments.
(3) The fulfillment of the obligations arising out of the Value Lindung transaction as referred to in paragraph (2) is charged on the debt interest payment budget and/or the issuance of the underlying mortgage debt.
(4) The liability arising as referred to in paragraph (3) is not a country ' s financial loss.
(5) The further provisions of the implementation of the Value Lindung transaction as referred to in paragraph (2) are governed by the Regulation of the Minister of Finance.

Section 29
(1) The Minister of Finance is authorized to resolve the Government of the Government's debts taken care of/managed by the Committee on Foreign Affairs of the State/Directorate General of the Wealth of State, in particular the debt to micro, small, and medium enterprises (UMKM), and The debt Credit of the Simple Home/Home is Simple (RS/RSS), covering and not limited to restructuring and granting of the underlying debt relief up to 100% (100%).
(2) The further provisions of the Government of Government receivance terms as referred to in paragraph (1) are governed by the Regulation of the Minister of Finance.

Section 30
(1) In order to maintain the continuity of activities for the Program/Community Empowerment National Activities (PNPM) which consists of:
a. PNPM Independent of Perdesaan;
B. Urban Independent PNPM;
C. The Perdestic Infrastructure Development Program (PPIP); and
D. Development of the Area Economic Social Infrastructure (PISEW);
in the DIPA of Budget Year 2013, it can resume until the end of April 2014.
(2) The subsequent proposal submission of the program/activities as referred to in paragraph (1) was delivered to the Minister of Finance in the form of the slowest budget revision on 31 January 2014.
(3) The further provisions of the implementation of the budget revision as referred to in paragraph (2), are governed by the Regulation of the Minister of Finance.

Section 31
(1) Activities in the framework of infrastructure development as well as rehabilitation and reconstruction of natural disasters carried out in 2013, but have not been able to be completed until the end of December 2013, can resume its completion to 2014.
(2) Funding for activities as referred to in paragraph (1) is sourced from the pagu of the Ministry of State/Instituts each in the 2014 Budget Year.
(3) The subsequent proposal submission of the program/activities as referred to in paragraph (1) was delivered to the Minister of Finance in the form of the slowest budget revision concept on 31 January 2014.
(4) Further provisions against the execution of activities as referred to in paragraph (1) and paragraph (2) follow the revised budget terms set forth in the Regulation of the Minister of Finance.

Section 32
(1) The remainder of the budget is not absorbed for the implementation of the activities which funds are sourced from overseas lending and has been allocated in the DIPA until the end of the 2013 Budget Year can be continued in the 2014 Budget Year.
(2) Further proposal submission as referred to in paragraph (1) was delivered to the Minister of Finance in the form of the slowest budget revision dated 31 January 2014.
(3) The further provisions of the implementation of the budget revision as referred to in paragraph (2), are governed by the Regulation of the Minister of Finance.

Section 33
(1) In the middle of the 2014 Budget Year, the Government compiled a report of the realization of the implementation of the First Semester APBN Budget Year 2014 concerning:
a. State Revenue realization;
B. realization of the State Shopping; and
c. The realization of Budget Financing.
(2) In the report as referred to in paragraph (1) the Government includes the prognosis for the next 6 (six) months.
(3) The report as referred to in paragraph (1) and paragraph (2) was delivered to the People's Representative Council the slowest in late July 2014, to be discussed together between the House of Representatives and the Government.

Section 34
(1) The APBN Adjustment of the Budget Year 2014 with the development and/or change of state is discussed with the People's Representative Council with the Government in order to draft an estimated change over the 2014 Budget Year APBN, if it occurs:
a.   Macro economic development that does not conform to the assumptions used in the 2014 Budget Year APBN;
B.   changes to the fiscal policy-subject;
c. circumstances resulting in the need to be conducted by a budget shift between the organizational unit, interprogram, and/or intertype of shopping; and/or
D.   the circumstances that led SAL the previous year should be used for the financing of the year-running budget.
(2) SAL as referred to in paragraph (1) the letter d is the SAL which is in the Bank Indonesia account that its use is specified by the Minister of Finance in accordance with the terms applicable and reported in the liability of the APBN implementation.
(3) The Government submitted the Draft Law on Change of the Revenue Budget and State Shopping Act of 2014 based on changes as referred to in paragraph (1) to obtain the approval of the House of Representatives The People before the 2014 Budget Year ended.

Section 35
(1) In the event of an emergency, in the event of any of the following:
a. Economic growth projections under the assumptions and deviations of other macroeconomic assumptions that lead to the decline of state revenue, and/or increase in state spending significantly;
B. the systemic crisis in the national financial and banking system, including the domestic SBN market, which requires additional banking and Financial Institutation funds instead of the Bank (LKBB) for its handling; and/or
c. rise in debt costs, in particular the imbal of SBN results significantly,
Government with the approval of the People ' s Representative Council can do the steps:
1. The expenses that are not available and/or expenses exceeding the pagu specified in the 2014 Budget Year;
2. The interprogram of interprogram, interactivity, and/or intertype of shopping in one portion of the budget and/or budget intersection;
3. The reduction of State Shopping pagu in order to increase efficiency, by keeping the target program/activities a priority applications, designated by the Government and reported in the APBN Change of the Year. 2014 Budget and/or Central Government Financial Report (LKPP) Year 2014.

Section 28
(1) The government may make the payment of a debt interest and the issuance of a debt principal exceeding the pagu specified in the 2014 Budget Year, which further reported the Government in the APBN Changes Year of the 2014 Budget and/or Financial Reporting The Central Government (LKPP) in 2014.
4. The use of SAL to close its APBN financing shortfall, with first taking into account the budget needs up to the end of the budget year running and the start of next budget year;
5. The addition of debt emanating from the standby loans of bilateral and multilateral creditors and/or SBN issuers; and
6. The granting of loans to the Institute of Savings Guarantee (LPS), in terms of LPS experiencing the difficulty of liquidity.
(2) In the case of an emergency, the Government can conduct the withdrawal of standby loans derived from bilateral and multilateral creditors as an alternative to the source of financing in terms of market conditions does not support SBN issuer.
(3) The expenses incurred by the procurement of standby loans as referred to in paragraph (1) figure 5 and paragraph (2) are the interest payments portion of the debt.
(4) Measures to address the systemic crisis state as referred to in paragraph (1) letter b that impacts the APBN done after coordinating with the Bank of Indonesia (BI), the Financial Services Authority (OJK), and/or the Handsome Guarantee Institution (LPS).
(5) The DPR ' s approval as referred to in paragraph (1) is the stated decision in the conclusion of the Parliamentary Budget Office of the Republic of Indonesia with the Government, which is granted in no more than one time twenty-four hours after the proposal delivered the government to the House.
(6) If the approval of the DPR as referred to in paragraph (1) because one and other things cannot be done, then the Government can take the steps as referred to in paragraph (1).
(7) The Government convees the implementation of policy measures as referred to in paragraph (1) and paragraph (2) in the APBN of the Budget Year 2014 and/or the Central Government Finance Report (LKPP) of 2014.

Section 36
(1) After the 2014 Budget Year ended, the Government drafted responsibility for the implementation of the 2014 APBN Budget Office of the Central Government Finance Report (LKPP).
(2) The Central Government Financial Report (LKPP) as referred to in paragraph (1) includes reports of budget realization, balance sheets, cash flow reports, and records on financial statements.
(3) The budget realization report as referred to in paragraph (2) is equipped with acrual-based income and shopping information.
(4) Neraca as referred to in paragraph (2) presents the assets and liabilities based on an acrual basis.
(5) The application of state revenue and shopping in the financial statements of 2014 was implemented gradually on the BLU.
(6) The Central Government Financial Report (LKPP) as referred to in paragraph (1) is compiled based on the cash-based Governance Accounting Standards (SAP) towards the acrual.
(7) The Government submitted the Bill of Responsibility for the Implementation of the Budget and Budget of the State of the Budget Year 2014, after the Central Government Finance Report (LKPP) as referred to in paragraph (1) is checked by The Financial Examiner 's Body, the slowest 6 (six) months after the 2014 Budget Year ended to obtain the approval of the People' s Representative Council.

Section 37
In the event there is a remainder of the budget that is not absorbed until the end of the 2014 Budget Year for:
a. activities whose funds are sourced from SBSN PBS;
B. activities whose funds are sourced from the Foreign Loan Succession; and
c. activities in order to accelerate the poverty countermeasures through the PNPM,
may continue in the 2015 Budget Year.

Section 38
The government in implementing the 2014 Budget Year APBN should seek fulfillment of quality economic growth targets, which is reflected in:
a. decline in poverty to be by 9.0% (nine comma zero percent) to 10.5% (ten comma five percent);
B.   economic growth of every 1% (one percent) can absorb around 200,000 (two hundred thousand) of labor;
c. The unemployment rate is open to 5.7% (five comma seven percent) to 5.9% (five comma nine percent); and
D. Gini Ratio, an increase in the Peasants 'Exchange Rate and the Fisherman' s Exchange Rate, by staying considering the factors affecting, both external and internal.

Section 39
The Act came into force on 1 January 2014.

In order for everyone to know it, order the invitational of this Act with its placement in the State Sheet of the Republic of Indonesia.

Passed in Jakarta
on November 14, 2013
PRESIDENT OF THE REPUBLIC OF INDONESIA,

-DR. H. SUSILO BAMBANG YUDHOYONO

Promulgated in Jakarta
on November 14, 2013
MINISTER FOR LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN





Attachment: uu23-2013