. Managing Director is authorized and responsible for establishing policies and guidelines and performing the management of BMN.
13. The Budget User is the official holder of the Ministry of State (Ministry) of the State of the Union (State) budget.
14. The user of the Goods is the authority holder of the use of BMN.
15. Workforce is a Budget User/User Power User that is part of an organizational unit on the Ministry of State/Institution that carries out one or more activities of a program.
16. State of the Ministry of State/Functional Institutional organizations carrying out accounting functions and financial reporting of agencies comprising the Financial Accounting Unit and the Goods Accounting Unit.
17. The Budget User Power Accounting Unit, which is next abbreviated UAKPA, is UAI conducting accounting and working unit level reporting activities.
18. Associate Accounting Unit User of the Region, which is further abbreviated to UAPPA-W, is UAI which conducts reports of merging reports, both financial and all-UAKPA items that are within its work area.
19. The Eselon I Budget User Accounting Unit, which is further abbreviated to UAPPA-E1, is UAI which conducts reports of merging reports, both financial and all-UAPPA-W items that are in its work area as well as the direct UAKPA It's under it.
20. Budget User Accounting Unit, which is further abbreviated to UAPA, is UAI at the Ministry of State/Instituting (Budget User) level which conducts report merger, both financial and all UAPPA-E1 items that are in the Underneath.
21. User Power Accounting Unit, which is subsequently abbreviated UAKPB, is a Unit of Work/Power User that has authority to take care of and/or use BMNs.
22. The User Value Unit Accounting Unit, which is further abbreviated UAPPB-W, is a BMN accounting unit at the region level or other work unit designated as UAPPB-W and performs the activities of the merger of the BMN Report from UAKPB, The charge is the Head of the Area Office or the head of the working unit designated as UAPPB-W.
The Eselon I, later abbreviated UAPPB-E1 Accounting Unit, is a BMN accounting unit at the Eselon I level which conducts the BMN Report's merger of UAPPB-W and UAKPB directly below it. His handler was Officer Eselon I.
24. User Accounting Unit, later abbreviated UAPB, is a BMN accounting unit at the Ministry of State/Institute level that conducts the BMN Report's merger of UAPPB-E1, whose responsibility is the Minister/Leader of the Institute.
25. Source documents, further abbreviated DS, are documents related to financial transactions used as a source or evidence to generate accounting data.
26. Budget Realization Report, further abbreviated LRA, is a report that presents information realization of income, shopping, transfer, surplus/deficit, financing, and the remaining more/less budget financing that each year compares to with his budget in 1 (one) period.
27. Neraca is a report that presents the government ' s financial position information, i.e. assets, debt, and equity funds on a specific date.
28. BMN Report is a report presenting BMN positions at the beginning and end of a period as well as BMN mutations that occurred during that period.
29. Note of the Financial Report is a report that presents information about an explanation or detailed list or analysis of the value of a post presented in the LRA, Neraca, and LAK in the order of adequate disclosures.
30. Note to the BMN Report is a report that presents a concise account of the explanation of the BMN Report.
31. Reciliation is the process of matching the financial transaction data processed with several different systems/sub systems based on the same DS.
32. The next National Narcotics Agency (BNN) is a Non-Ministry Government Institution that is under and responsible for the President who has the duty to carry out government in the field of Prevention and Eradication. Drug Abuse and Illegal Drugs (P4GN).
BAB II
ACCOUNTING SYSTEM
Section 2
(1) BNN organizes SAI to produce a financial report.
(2) The SAI as referred to in paragraph (1) consists of:
a. SAK; and
B. SIMAK-BMN.
(3) In the staging of SAI as referred to in paragraph (1), BNN makes up a single-level Accounting Unit consisting of:
a. The Budget User Accounting Unit/Goods (UAPA/B), is on the Principal Secretariat with a BNN Chief Respond Stage;
B. The Budgeting/Board User Accounting Unit/Stuff Eselon 1 (UAPPA/B-E1) is in the Principal Secretariat or the work unit of Eselon 1 with the appointed Principal Secretary or Eselon 1 Official Officer;
C. The Budgeting (UAPPA/B-W) Associate Accounting Unit (UAPPA/B-W) is located on the entire BNN Province with the Provincial Head of BNN; and
D. The User Power Unit (UAKPA/B) Accounting Unit (UAKPA/B) is located on all units of work in the BNN environment with the Acting Chief of the Working Unit.
(4) In maintaining the continuity of the drafting and reliability of the financial statements, each accounting unit is in charge of the coaching and monitoring drafting of financial reports in its work area.
(5) In the implementation of the coaching and monitoring activities as referred to in paragraph (4), the accounting unit may cooperate with the Directorate General of the Treasury of the Ministry of Finance.
(6) The working unit in the BNN environment as referred to in paragraph (3) the letter d consists of:
a. Main Secretariat;
B. Main Inspectorate;
C. Deputy;
D. Research and Information Center of Information;
e. UPT;
f. Hall;
G. BNN Province; and
h. BNN Regency/Kota;
(7) The BNN chief carries out accounting for the budget allocation and estimated revenue of BNN.
(8) The DS used in carrying out accounting for budget allocation and estimated revenue at BNN is a List of Budgeting Implementation (DIPA).
(9) The DIPA as referred to in paragraph (8) is compiled according to the organizational unit, functions, sub functions, programs, outputs, sub-output, components, sub components, and shopping types as per the provisions of the laws.
BAB III
THE TASK AND FUNCTION OF THE FINANCIAL ACCOUNTING UNIT
The Kesatu section
The Budget User Power Accounting Unit
Sectionource documents in order to generate information for the drafting of Neraca and BMN Reports as well as other managerial reports under applicable terms.
8. Governance Accounting Standards are the accounting principles applied in drafting and presenting the Government Finance Report.
9. Intern Control System is a process influenced by management created to provide adequate confidence in the achievement of effectiveness, efficiency, obedience to applicable laws, and reliability Government Financial Report preservation.
10. Reporting Entity ID is a unit of measure by which the Cloud Service can be used.
11. The accounting entity is a Budget User/User government unit and is therefore mandatory for organizing accounting and compiling financial statements to be combined on the reporting entity.
12 3
(1) The UAKPA structure consists of:
a. Responsible for the Chief of the Workforce;
B. Chairman by the Chief Sub-Part of the Tata Business or the appointed official; and
C. Financial Accounting Officer.
(2) The UAKPA Act as referred to in paragraph (1) letter a has the task of hosting financial accounting in the working unit environment.
(3) In carrying out the task as referred to in paragraph (2), the UAKPA Responsibilities Charge has the following e task of all accounting units at the central and regional level;
c. preparing the human resources, means, and infrastructure required;
D. monitoring the implementation of the SAK on the accounting units;
e. provide instructions to accounting units at the central and local level of working relationships, human resources, source of funds, means, infrastructure, and other administrative matters;
f. conduct a supervision/coaching on the implementation of the SAK in accounting units;
G. Research and analysis of the BNN Financial Report will be distributed;
h. coordinate the creation of an activity report and its distribution;
i. evaluate the work results of Accounting Officer;
J. coordinate the execution of internal reconciliation between reports of goods with financial statements;
No, coordinate the implementatios referred to in paragraph (2) and paragraph (3), the UAPPA-E1 Charge carries out activities as follows:
a. coordinate the implementation plan of the SAK in the scope of Eselon I;
B. coordinate the UAPPA-E1 organization setup as the SAK executor;
c. directing the preparation of human resources, means, and infrastructure required;
D. set the UAPPA-E1 organization as a SAK executor in the scope of Eselon I;
e. coordinate the implementation of the coaching and monitoring implementation of the SAK in the scope of UAPPA-E1;
f. monitor the execution of accounting activities to fit the specified target;
G. coordinate the implementation of the SAK with UAPPA-W and the Guidance Team of the Directorate General of the Ministry of Finance;
h. sign the financial report and the UAPPA-E1 level Responsibility Statement which will be delivered to the Chief of BNN; and
i. deliver the UAPPA-E1 Financial Report to the Head of BNN as a report on the implementation of the budget.
(5) The UAPPA-E1 Reply Handler as referred to in paragraph (1) letter b has the task:
a. setting up the SAK implementation plan in the scope of Eselon I;
B. setting up the draft of the official assignment/officer on the UAPPA-E1 organization;
c. preparing the human resources, means, and infrastructure required;
D. monitor accounting process activities at the UAPPA-E1 level; and
e. approved the Eselon I level financial report which will be delivered to UAPA, before signing the Principal Secretary/Officials Eselon I.
(6) The Chairman and Vice Chairman as referred to in paragraph (1) the letter c and the letter d have the task:
a. carrying out the SAK based on a set target;
B. monitoring and evaluating the work achievements of the exacting/officers involved in the implementation of the SAK;
c. conducting coaching and monitoring the implementation of SAK in the scope of UAPPA-E1;
D. signing activity reports and letters to external parties in connection with the implementation of the SAK;
e. coordinate the execution of internal reconciliation between reports of goods with financial statements;
f. coordinate the implementation of reconciliation with the Directorate General of the Treasury c.q. Accounting and Financial Reporting Directorate if deemed necessary;
G. examine and analyze the UAPPA-E1 Financial Report which will be distributed; and
h. deliver the UAPPA-E1 Financial Report after signing the Principal Secretary/Officials Eselon I and ADK to UAPA.
(7) Financial Accounting Officer as referred to in paragraph (1) letter e consists of Accounting/Verify Officer and Computer Officer.
(8) Accounting Officer/Verification and Computer Officer as referred to in paragraph (7) has the task:
a. maintaining financial reports and ADK from UAPPA-W;
B. receive and verify ADK from UAPPA-W;
c. perform internal reconciliation between a financial report with a report of goods compiled by the Goods Accounting Officer, as well as perform corrections if found errors; and
D. exercised reconciliation with the Directorate General of the treasury c.q. Directorate of Accounting and Financial Reporting, as well as doing corrections if found error.
Fourth Quarter
The Budget User Accounting Unit
Section 6
(1) The UAPA Structure consists of:
a. The director by the BNN Head;
B. The handler by the Principal Secretary;
C. Coordinator by the Chief Financial Bureau;
D. Chair by the Head of Verification and Accounting or a designated official;
e. Co-Chair by the Chief Accounting Officer or a designated official; and
f. Financial Accounting Officer.
(2) The direction and performance of UAPA has the task of hosting financial accounting in the environment of BNN Central, BNN Province, and BNN Regency/City.
(3) In executing the task as referred to in paragraph (1) the letter a and the letter b, the direction and the charge of UAPA have the following functions:
a. hosting financial accounting;
B. assemble and deliver the financial reports periodically; and
c. monitor the execution of financial accounting.
(4) In carrying out tasks and functions as referred to in paragraph (2) and paragraph (3), the UAPA Director and Responsibilities Charge doing the following activities:
a. fostering and coordinating the SAK implementation plan;
B. Fostering and monitoring of accounting execution on budget users, human resources, means, and infrastructure required;
c. assign UAPA organization as SAK executor;
D. fostering the SAK implementation;
e. The BNN ' s head signed the Statement of Responsibility;
f. Deliver the annual and annual financial statements to the Minister of Finance c.q. Director General of the Treasury as a liability for the budget execution; and
G. The BNN chief signed the BNN Financial Report of the meter and annual that will be delivered to the Finance Minister.
(5) The Coordinator and Chairman as referred to in paragraph (1) of the letter c and the letter d carry out the task:
a. coordinate the SAK implementation plan;
B. directing the necessary human resources, means, and infrastructure preparation;
c. monitor the execution of accounting activities to fit the set target;
D. coordinate the implementation of SAK with UAPPA-E1 and the Guidance Team of the Directorate General of the Ministry of Finance; and
e. approve the Finance Report of the Ministry of State/Institute to be delivered to the Finance Minister c.q. Director General of the Treasury before signing the BNN Chief.
(6) The Vice Chairman as referred to in paragraph (1) the letter e has the task:
a. executing SAK;
B. prepare organizational structure proposals and description of thrections if found error;
e. Drafting UAPPA-W level financial statements based on the merger of financial statements and ADK UAKPA;
f. preparing the concept of the Statement of Responsibility;
G. conduct analysis to create a Note to the Financial Report;
h. preparing the distribution of the UAPPA-W; level financial report and
i. save ADK and perform a book-closing process every year of the budget year.
Third Part
Eselon Budget User Associate Accounting Uni n of reconciliation with the Directorate General of the Treasury c.q. Directorate of Accounting and Financial Reporting each semester; and
I. delivered UAPA Finance Report and ADK to the Finance Minister c.q. Director General of the Treasury which has been signed by the Head of BNN.
(7) The Financial Accounting Officer as referred to in paragraph (1) the letter f consists of Accounting Officer/Verify and Computer Officer.
(8) Accounting Officer/Verification and Computer Officer as referred to in paragraph (7) perform the task: a. maintaining financial statements from UAPPA-E1;
B. receive and verify ADK from UAPPA-E1;
c. perform internal reconciliation between the financial statements and reports of items compiled by the Goods Accounting Officer as well as making corrections if found errors;
D. performing a reconciliation with the Directorate General of the Treasury c.q. Accounting and Financial Reporting Directorate as well as doing corrections if found error;
e. Compiling of the UAPA-level annual and annual financial statements based on the merger of the financial statements and ADK UAPPA-E1;
f. Examining and analyzing the financial and annual financial statements of the UAPA to make a Note to the Financial Report;
G. preparing the concept of the Statement of Responsibility;
h. preparing for distribution of UAPA level financial statements; and
i. save ADK and perform a book-closing process every year of the budget year.
BAB IV
MANAGEMENT INFORMATION SYSTEM
AND ACCOUNTING FOR STATE GOODS
Article 7
(1)
The Accounting Unit Structure of the Goods is attached to the Financial Accounting Unit.
(2) In terms of BMN acquisition is exercised by the Accounting Officer of the Goods.
Section 8
(1) UAKPB conducts an accounting process over DS BMN to generate:
a. List of User Power Goods (DBKP);
B. Semesmeter User Power Report (LBKPS);
C. Annual User Power Report (LBKPT);
D. BMN Transaction Journal; and
e. list/other managerial reports.
(2) LBKPS as referred to in paragraph (1) letter b accompanied by a Note of the BMN Report along with ADK transaction BMN is delivered to UAPPB-W/UAPPB-E1 and the State and Lelang Wealth Service Office (KPKNL) each semester.
(3) The LBKPT as referred to in paragraph (1) of the letter c with the Report of the Goods and Notes on the BMN Report is delivered to UAPPB-W/UAPPB-E1 and KPKNL each year.
(4) The BMN Transaction Journal as referred to in paragraph (1) the letter d is delivered to the SAK accounting officer each month in the form of ADK for the preparation of Neraca.
(5) In order to believe the reliability of BMN values in Neraca with the BMN Report, UAKPB conducts internal reconciliation with UAKPA.
(6) UAKPB performs a reconciliation of BMN Reports with KPKNL each semester.
(7) In addition to meeting managerial needs, BMN Reports as referred to in paragraph (1) as well as Notes on the BMN Report are Neraca ' s composition materials and Notes on Financial Reports as well as rate financial report attachments -FUCK.
Section 9
(1) UAPPB-W compiled a List of User-User (DBPP-W) items, reports of auxiliary goods-Region Semestra (LBPP-WS), Annual User-User Items (LBPP-WT), and managerial reports. Other areas of the region based on the results of the BMN Report of the entire UAKPB in its work area
(2) UAPPB-W performs a reconciliation of BMN Reports with the Office of the Regional Directorate General of the State of the Ministry of Finance each semester.
(3) In order to believe the reliability of the BMN Report and region-level financial statements, UAPPB-W conducted internal reconciliation with UAPPA-W.
(4) The LBPP-WS region level BMN Report as referred to in paragraph (1) with a Note of the BMN Report and ADK delivered to UAPPB-E1 and the Office of the Directorate General of Wealth of State of the Ministry of Finance in the region each semester each.
(5) LBPP-WT as referred to in paragraph (1) and the BMN Report of Goods and Notes on the BMN Report and ADK is delivered to UAPPB-E1 and the Office of the Directorate General of State of the State of the Ministry of Finance in the region each year each.
(6) In addition to meeting the managerial needs, BMN Reports as referred to in paragraph (1) as well as the Notes on the BMN Report are the composition materials of Neraca and the Records of the Financial Reports as well as the level of financial report UAPPA-W.
Section 10
(1) UAPPB-E1 is compiling the Eselon i (dBPP-E1) Auxiliary Goods List (dBPP-E1), User-user Eselon i SemesMeter (lBPP-E1S) report, Annual User-Eselon I Goods Report (LBPP-E1T), and list/report Other managerial levels of Eselon I level are based on the results of the entire UAPPB-W report in its work area, including UAPPB-W Deconcentration and the Task Force and the UAKPB directly below.
(2) UAPPB-E1 may conduct a reconciliation of BMN Reports with the Directorate General of Wealth of the Ministry of Finance each semester.
(3) In order to believe the reliability of the BMN Report and the Eselon I level financial statements, UAPPB-E1 is conducting internal reconciliation with UAPPA-E1.
(4) LBPP-E1S as referred to in paragraph (1) accompanied by a Note to the BMN Report and ADK is delivered to UAPB each semester.
(5) The LBPP-E1T as referred to in paragraph (1) is accompanied by the Report of the Goods and Notes on the BMN Report and ADK is delivered to UAPB each semester every year.
(6) In addition to meeting the managerial needs, the BMN Report as referred to in paragraph (1) and the Note on the BMN Report are the composition materials of Neraca and the Note to the Financial Reports as well as the level of financial report UAPPA-E1.
Section 11
(1) UAPB compiling the User List of Goods (DPB), Semesmeter User Goods Report (LBPS), Annual User Goods Report (LBPT), and other managerial reports/Ministerial/Institut/Institution level based on results The incorporation of BMN Reports from all over the UAPPB-E1 in its work area.
(2) UAPB performing the BMN Report Conciliation with the Directorate General of the State Wealth of the Ministry of Finance each semester.
(3) In order to believe the reliability of BMN Reports and financial statements, UAPB is conducting internal reconciliation with UAPA.
(4) The LBPS as referred to in paragraph (1) is accompanied by a Note of the BMN Report as well as ADK delivered to the Minister of Finance c.q. Director General of the Country Wealth each semester.
(5) The LBPT as referred to in paragraph (1) is accompanied by the Report of the Goods and Notes on the BMN Report and ADK is delivered to the Minister of Finance c.q. The Director General of the Country Wealth annually.
(6) In addition to meeting the managerial needs, the BMN Report as referred to in paragraph (1) and the Note of the BMN Report as referred to in paragraph (4) is the framing material of Neraca and the Note to the Financial Report as well as The BNN Financial Reporting Attachment.
Article 12
(1) In order to support the reliability of the BMN Report, each of the Goods Accounting Unit performs an inventory of the BMNs that it exes.
(2) The inventories as referred to in paragraph (1) are performed at least 1 (one) times in (5) five years except for the inventory and construction in the works are executed each year.
Article 13
The BMN Report Format is created through the BMN application in accordance with the provisions of the laws.
BAB V
Liability
The Kesatu section
Financial Report
Article 14
(1) In the responsibility of the implementation of APBN, the Head of BNN as the Budget User compiled a financial report to be delivered to the President through the Minister of Finance.
(2) All the Working Units as a budget user power/goods are required to deliver financial statements and reports of periodic and annual items of goods and annual reports.
(3) Against the report as referred to in paragraph (2) carried out the merger by the Head of BNN.
Section 15
(1) The report as referred to in Article 14 of the paragraph (1) before being delivered to the Minister of Finance, first made reviu by the Main Inspectorate as the Intern Supervisors Intern of BNN.
(2) The report as referred to in paragraph (1) is delivered to the Finance Minister c.q. the Directorate General of the Treasury most slowly 2 (two) months after the budget year is ended.
(3) The report as referred to in paragraph (2) is equipped with:
a. The Statement of Responsibility (Statement of Responsibility) signed by the Head of BNN; and
B. The statement has been revised signed by the Main Inspector of BNN.
(4) The Statement of Responsibility (Statement of Responsibility) as referred to in paragraph (3) of the letter a letter of the statement:
a. that APBN management has been organized based on an adequate internal control system; and
B. Financial accounting has been compiled in accordance with the Governance Accounting Standards.
(5) The report as referred to in paragraph (2) is delivered periodically semester and annual.
(6) The format and contents of the Statement of Responsibility (Statement of Responsibility) as referred to in paragraph (3) are made in accordance with the provisions of the laws.
Article 16
(1) Pidebt, investment, and shopping debt on BNN must be reported in the financial report.
(2) The debt as referred to in paragraph (1) is the State Reception Not Tax (PNBP).
(3) The investment as referred to in paragraph (1) is a short-term investment carried out by BNN.
(4) The shopping bill as referred to in paragraph (1) is the unpaid shopping at the time of drafting the financial statements.
Second Part
Financial Report Source document
Section 17
(1) DS processed in the drafting of the BNN Financial Report constitutes the DS year of the budget running until 31 December.
(2) DS as referred to in paragraph (1) in accordance with the provisions of the laws.
Third Part
Reconciliation and Reviu Financial Report
Section 18
(1) In the drafting of financial statements, BNN is required to reconcile financial statements with the provisions as follows:
a. UAKPA levels with KPPN are performed each month.
B. UAPPA-W level with the Office of the Ministry of Finance Directorate General of the Ministry of Finance which is conducted every quarter.
C. UAPPA-E1 levels with the Directorate General of the Treasury c.q. Directorate of Accounting and Financial Reporting conducted each semester.
D. UAPA levels with the Directorate General of the Treasury c.q. Directorate of Accounting and Financial Reporting conducted each semester.
(2) The terms of the implementation of reconciliation of financial statements and goods in accordance with the provisions of the laws.
Section 19
(1) The report as referred to in Article 14 of the paragraph (1) consists of:
a. Budget Realization Report;
B. Balance sheet; and
C. Note to the Financial Report.
(2) The financial statements as referred to in paragraph (1) are equipped with a supporting attachment among others:
a. Note to the BMN Report;
B. BPK findings and follow-up to the findings (if any);
c. a managed government account; and
D. Acrual shopping and income information.
(3) The Sistematics and examples of the format of the financial report presentation as referred to in paragraph (2) in accordance with the provisions of the laws.
BAB VI
OTHER LAIN-CONDITIONS
Section 20
(1) Accounting unit in carrying out SAK and SIMAK-BMN get an honorarium.
(2) The honorarium referred to the paragraph (1) is set by the Minister of Finance.
BAB VII
CLOSING PROVISIONS
Section 21
This rule of the BNN Head starts to take effect on the date of the invitation.
So that everyone knows it, order the invitational of the BNN Chief Regulation with its placement in the Indonesian Republic News.
Specified in Jakarta
on March 22, 2013
THE HEAD OF THE NATIONAL NARCOTICS AGENCY,
ANANG ISKANDAR
It is promulred in Jakarta
on 2 April 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
