2011, No. 762 6

Third Part

Investment Measurement

Article 7

(1) Permanent investment is recorded as much as its cost.

(2) The acquisition fee as referred to in paragraph (1) includes:

a. Investment transaction pricing; and

b. other costs incurred in the order of the Investment.

(3) In terms of the cost of the Permanent Investment as referred to in paragraph (2) is unknown because it is not obtained proof of exchange transaction or purchase, measurement Permanent investment is done using reasonable value.

(4) In terms of Permanent Investment in the form of a valuable letter is obtained without the cost of the acquisition, then Permanent Investment is referred to based on the Investment Rate on the date the size of the market value.

Article 8

(1) Investment Non-Permanent in the form of purchase of long-term bonds and other Non-Permanent Investments that are not intended to be government-owned is continuously recorded as much as the cost of the labor.

(2) In terms of other Non-Permanent Investments As referred to in paragraph (1) not known, the Non-Permanent Investment is assessed based on the Investment Value on the date of its share, namely the Market Value.

(3) the Non-Permanent Investment intended for the economic vision/rescue assessed as a value clean that can be realized.

(4) Non-Permanent Investments in the form of capital planting in a development project that can be diverted to third parties as much as the cost of development including expenses incurred for planning and expenses other issued in the order of the project completion until the project is submitted to third parties.

Article 9

(1) The Long Term Investment obtained from the exchange of government assets is assessed at the cost of the acquisition or The reasonable value of the investment if the cost of the zoom does not exist.

www.djpp.kemenkumham.go.id

2011, No. 7627

(2) The Cost of Long-Term Investment in foreign exchange paid with foreign currency must be expressed in Rupiah by using the central bank's central curs value on the date of the transaction.

(3) The margin of the Investment post in foreign currency is expressed between the date of the transaction with the balance sheet date noted as the increase/decline of the running period equity.

The Fourth Quarter

Investment Assessment Method

Section 10

(1) Investment assessments are conducted with the following methods:

a. Method of Charges;

b. The Equity Method; and

c. The Realisable Clean Value Method.

(2) The method of charge as referred to in paragraph (1) the letter a is used in terms of government ownership of less than 20% (twenty-perhundred).

(3) The equity method as referred to in paragraph (1) letter b is used in terms of:

a. Government ownership is equal to 20% (twenty perhundred) to 50% (fifty-perhundred);

b. Government ownership is less than 20% (twenty-perhundred) but has significant influence; or

c. Government ownership of more than 50% (fifty-perhundred).

(4) The realisable Clean Value Method as referred to in paragraph (1) the letter c is used in terms of non-permanent government ownership.

(5) In certain conditions the selection of the Investment assessment method is determined by the level of influence or control to investee.

Fifth Section

Investment Confessions

Article 11

(1) Investment Results among others may be:

a. Dividend;

b. bond interest; or

c. revenue over the rolling funds flow.

www.djpp.kemenkumham.go.id

2011, No. 762 8

(2) The dividend yield of the dividend as referred to in paragraph (1) of the letter is included:

a. cash dividend; and/or

b. Share dividend.

Section 12

Investment results as referred to in Section 11 of the letter b and the letter c are recognized as the income of the Investment.

Article 13

(1) In terms of the Investment is assessed using the Cost Method as referred to in Section 10 of the paragraph (1) the letter a, the result of the investment in cash dividends as referred to in Section 11 of the paragraph (2) of the letter is recognized as the income of the Investment.

(2) In terms of the Investment is assessed using the Equities Method as referred to in Section 10 of the paragraph (1) letter b, the Investment result is a cash dividend. as referred to in Section 11 of the paragraph (2) the letter is recognized as the income of the Investment and reduces the investment value.

Section 14

The Investment Results as referred to in Article 12 and Section 13 are noted and reported as State acceptance is not a tax.

Article 15

(1) In terms of the Investment is assessed using the Charge Method as referred to in Section 10 of the paragraph (1) letter a, the Investment proceeds of a stock dividend as referred to in Article 11 of the paragraph (2) The letter b is recognized as an Investment Value Add.

(2) In terms of the Investment is assessed using the The Equity Method as referred to in Article 10 of the letter b, the investment in the stock dividend as referred to in Section 11 of the paragraph (2) letter b, is not recognized as an Investment Value Add.

Part 6

Release Investment and Investment Postvernment Investment Accounting System Module.

BAB III

ACCOUNTING POLICY

Section Parts

Investment Classification

Article 5

(1) Long Term Investment as contemplated m Article 2 is classified as:

a. Permanent Investment; and

b. Non-Permanent Investment.

www.djpp.kemenkumham.go.id

2011, No. 7625

(2) Permanent Investments as referred to in paragraph (1) letter a may be:

a. The inclusion of the country in the state/region company, the international body and other entity that does not belong to the country; or

b. Other permanent investments owned by the government to generate revenue or improve services to the community.

(3) Non-Permanent Investments as referred to in paragraph (1) letter b may be:

a. purchase of a long-referred to in Section 16 of the letter a reduced Investment.

Article 18

(1) The release of the Investment through the release of the rights due to the laws as referred to in Article 16 of the letter b occurs because the Investment is submitted to the party As per the rules of the invitation rule.

(2) Release Investment through the release of rights due to the laws as referred to in Article 16 of the letter b reduces Investment.

Article 19

(1) Investment stripping through other releases as referred to in Article 16 of the letter c occurred due to the presence of a refund to the government.

(2) The release of the Investment through the other release as referred to in Article 16 of the letter c is recognized as the receipt of financing.

(3) Investment stripping through release In accordance with Article 16 of the letter c reduces the investment.

Article 20

(1) Based on the particular reason for the transfer of the Investment post.

(2) The specific reason as referred to the paragraph (1) is made up of:

a. government policy;

b. exchange; or

c. other reasons.

(3) The removal of the Investment post as referred to in paragraph (1) is done by the reclassification of the Permanent Investment into Short-Term Investment, Fixed Asset, Other Assets, and vice versa.

BAB IV

REPORTING

Article 21

(1) Investments are presented in Neraca in accordance with the Note Value.

www.djpp.kemenkumham.go.id

2011, No. 762 10

(2) Investments are disclosed in detail in the form of the Investment List to present better information.

(3) The investments that must be disclosed in the financial statements include:

a. an accounting policy for the determination of the Investment Value;

b. Investment Types, Permanent Investment and Non- Permanent Investments;

c. Market Value Change;

d. the decrease in significant investment value and the cause of such decline;

e. Investment assessed with the Wajar Value and the reason for its application; and

f. Investment post change.

(4) UAPBUN reveals any state capital inclusion that includes the amount of the amount entitled within 12 (twelve) months and more than 12 (twelve) months after the reporting date.

Article 22

(1) UAKPA-BUN is compiling a financial report every month.

(2) The financial statements as referred to in paragraph (1), consist of:

a. LRA; and

b. Balance sheet.

(3) UAKPA-BUN performs reconciliation over financial statements with the State Treasury Service Office each month.

(4) The reconciliation results as referred to verse (3) are poured in the news of the reconciliation event.

(5) UAKPA-BUN addresses the financial statements and the archive of computer data each month to UAPBUN.

Article 23

(1) UAKPA-BUN is compiling a financial and annual financial report.

(2) The financial statements as referred to in paragraph (1) are composed of:

a. LRA;

b. Balance sheet; and

c. Note to the Financial Report.

(3) The financial statements as referred to in paragraph (1) are accompanied by a statement of responsibility.

www.djpp.kemenkumham.go.id

2011, No. 76211

Article 24

(1) UAPBUN conducts the incorporation of the financial report of the entire UAKPA-BUN as referred to in Article 23 of the paragraph (1).

(2) Based on the results of the financial report merger as referred to in paragraph (1), UAPBUN is compiling a financial and annual financial report of the UAPBUN.

(3) The financial statements as referred to in paragraph (2), consist of:

a. LRA;

b. Balance sheet; and

c. Note to the Financial Report.

(4) UAPBUN performs a reconciliation every semester over the financial statements as referred to in paragraph (3) with the Directorate General of the Treasury of c.q. Accounting and Financial Reporting Directorate.

(5) The results of the reconciliation as referred to in verse (4) are poured in the news of the reconciliation event.

(6) UAPBUN addresses UAPBUN level financial statements, Managerial Reports and Computer Data Archive to UABUN each semester and annually.

Article 25

In terms of the Long Term Investment assessed with the Method Equity as referred to in Section 10 of the paragraph (1) letter b, record and transaction reporting are performed periodically at the measure of the annual and annual terms.

Article 26

Further provisions are required regarding the Investment Reporting Set with Regulation of the Director General of the Wealth of State.

BAB V

STATEMENT OF RESPONSIBILITY AND REVIEW

Article 27

In the framework of financial responsibility, UAPBUN presents the UAPBUN Financial Report Semesmeter and Annual of LRA, Neraca, and Notes on Financial Reporting, which are accompanied by Statement Liability (Statement of Responsibility) and Statement Have Been In-Review.

Article 28

www.djpp.kemenkumham.go.id

2011, No. 762 12

(1) The Director General of Wealth of State as UAPBUN makes the Statement of Responsibility (Statement of Responsibility) of the financial statements delivered as referred to in Article 27.

(2) TheStatement of Responsibility (Statement of Responsibility) as referred to in paragraph (1) contains the statement that the management of the APBN has been held on the basis of an adequate internal control system and financial accounting. organized in accordance with government accounting standards.

(4) The form and content of the Statement of Responsibility (Statement of the Responsibility of Responsibility) Responsibility) as referred to in paragraph (1) and paragraph (3) is made according to the format as set forth in the Government Investment Accounting System Module.

Article 29

(1) The financial statements as referred to in Article 27 in-review by the intern supervisor apparatus.

(2) Review as referred to a paragraph (2) is poured in a review report of aReviewstatement.

(3) The statement has been in-Review as referred to as paragraph (2) is signed by the internal supervising apparatus.

(4) The form and content of the Statement has been in-Review as referred to in paragraph (2) and the paragraph (3) is made in accordance with the terms of the paragraph (2). format as set forth in the Government Investment Accounting System Module.

BAB VI

TRANSITIONAL provisions

Article 30

(1) At the time the Regulation of the Minister comes into effect, the funds set aside the government in order Community service that is managed by a working unit is not a General Services Agency reported as Non-Permanent Investment.

(2) Reporting as referred to in paragraph (1) is performed until the term of the rolling fund is completed.

(3) The Reporting as referred to in paragraph (1) is executed after the end of the process of inventorization and verification done under applicable terms.

BAB VII

www.djpp.kemenkumham.go.id

2011, No. 76213

CLOSING provisions

Section 31

(1) SA-IP is implemented in accordance with the Government Investment Accounting System Module as set forth in the Attting Treatment accounting for accounting treatment is a standard applicable measure

or equal to financial transactions on an entity's activities in the event of accounting records that the entity does with regard to The rules of the accounting rules are common. The problem in accounting records is solved by accounting treatment which is seen as meeting the general applicable accounting rules and is a management decision. Issues in accounting records are grouped into:

www.djpp.kemenkumham.go.id

2011, No. 76223

a. Confession; When will a government financial transaction be recognized to be booked?

b. Measurements; How much is it worth to make up of a government financial transaction?

c. Presentation; How is the financial transaction presented in the entity ' s financial report? And will it be classified as what on the financial statements of the financial transaction entity?

d. Disclosure; Is there any relevant information in the value presented and needs to be disclosed adequately?

In applying accounting treatment needs to pay attention to the base of bookkeeping or logging used for any financial transaction. The basic bookkeeping or record is more commonly known as the Accounting Base. Following an in-depth description of the Accounting Base, the Accounting Treatment of the Government 's Long Term Investment Budget, the Accounting Treatment of the Government' s Long Term Investment Transaction, and the Government ' s Long Term Investment Preservation Government Finance Report. Where accounting treatment of the Government's Long-Term Investment Transaction consists of the Income Income Investment, Financing Expenses, Financing and Investment Transfer Revenue, and Investment Assessment.

C. 1. The Accounting Base Accounting Base used in the drafting of the Government Financial Report is Cash Towards Accrual. The cash base is used for recognition of revenue, shopping, and financing in the Budget Realization Report and an acrual basis for the recognition of assets, liabilities, and equity in Neraca.

The cash base for the Budget Realization Report applies recognition income at a time when cash is accepted in the State Public Cash Account or by the reporting entity, while shopping is recognized at the time of being excluded from the State Public Cash Account or the reporting entity.

The acrual base for Neraca applies asset recognition, obligations and equity of the funds at the time of the transaction or at the time of event or Environmental conditions affect the government's finances regardless of cash or equivalent of cash received or paid for.

C. 2. The Budget Accounting Government's Long Term Investment Accounting is a responsible accounting and management control technique used to aid revenue management, shopping, transfer and financing.

www.djpp.kemenkumham.go.id

2011, No. 762 24

Budget accounting is held in accordance with the budget structure consisting of the revenue budget, shopping, transfer and financing.

The revenue budget includes the estimated revenue estimates. An estimated level of revenue is needed. The shopping budget consists of the appropriation outlined to be the allotment authorization.

The financing budget consists of receiving financing and financing spending. The budget acceptance budget includes the estimated financing receipts outlined to the estimated allocation of financing receipts.

The financing expenditure budget consists of the appropriation outlined to the budget credit authorization (allotment).

i. The recognition of the budget expenditure was recognized as appropriation at the time of the State Budget and Revenue Budget Act (APBN) and at the level of the Budget User Power Unit (UAKPA) recognized as credit authorization budget (allotment) at the time of issuance of the Budgeting Implementation (DIPA) List of Filings.

ii. Budget measurement of financing in the form of an appropriation is a government investment value planned at a budget year, while allotment is measured by the magnitude of which the UAKPA plans to use the expenditure Financing in an investment transaction bond is either permanent or nonpermanent.

iii. The presentation of the budget expenditure budget, either an appropriation and allotment, is presented as the allocation of funds available on the Budget Realization Report with the quantity in accordance with the budget document passed.

C. 3. Income Revenue is a dividend, bond interest, and revenue over the management of rolling funds. Following an explanation of the accounting treatment of each type of income-income income.

www.djpp.kemenkumham.go.id

2011, No. 76225

a. The dividend yield of the investment is cash dividends obtained from the inclusion of government capital whose account is using the cost method, noted as the income of the investment. In the case of an equity method, cash dividends obtained by the government are listed as revenue revenue and reduce the value of the government's investment.

Dividen in the form of shares received will add value to the investment. The government should record the cost of government investment using a method of charge. If government investment records use the equity method then the accepted stock dividend does not add to the value of the government's investment.

Accounting revenue is carried out based on the gross azas, which is to freeze gross receipts and does not record the number of its members (after being compensated with expense).

i. The cash dividend recognition is recognized as the State Revenue Not Tax (PNBP) at the time accepted in the State Public Cash Account.

ii. The cash dividend measurement is recorded in accordance with an income accounting approach based on the Government Accounting Standards, where it is grounded in the amount of gross receipts and does not enlist the net amount after being reduced by spending to get the results of that investment.

iii. The cash dividend presentation is presented as a realization of the PNBP which is presented to the Budget Realization Report with the quantity in accordance with the Applicable Taxes (SSBP), state acceptance proof or other document that is disseminated.

b. The bonds of bond yields are bond interest obtained after the government bought the bonds recorded as interest income.

The income accounting is carried out based on the gross azas which is by blinding it. Gross acceptance and not

www.djpp.kemenkumham.go.id

2011, No. 762 26

records the number of its net (after being compensated with expense).

The revenue accounting is structured to meet the accountability needs according to the provisions and for the purposes of control for central and regional government management.

i. Bond income recognition is recognized as the State Revenue Non-Tax (PNBP) at the time accepted in the State Public Cash Account.

ii. The measurement of bond income is noted in accordance with the income accounting approach based on the Government Accountird parties;

The funds of the Funds set aside by the government in order of community services such as the help of working capital rolling out to community groups. The rolling funds managed by the employment unit instead of the BLU are reported to be non permanent investments. The reporting of these funds is carried out after the process of inventories and verification.

Other nonpermanent Investments, whose nature is not intended to be government-owned sustainably, such as the capital surrender intended for Economic vision/rescue.

C. Accounat the government has to share is valued by using average values. The average value is obtained by dividing the total investment value against the total number of shares owned by the government.

Based on certain reasons then there can be a transfer of investment posts. These reasons include the first changes in government policy, the two exchanges, and all three other reasons. Changes in government policy can be exemplifiable for example in the initial intention the government made an investment with the goal of being permanently owned or owned until it was due to be due. In the following period because of the reason for the funds or other reasons the government wants to sell those investments in the near future so that it needs to be reclassified from long-term investments into short-term investments.

The reason Another postal transfer is the exchange of a government investment into a fixed asset or other asset. With the exchange, the government's investment posts were conducted by reducing the value of government investment. The transfer of government investment posts for other reasons is another reason than the two reasons above which there is essentially no cash flow into the country's coffers, thus only the reclassification of government investments.

Transfer of investment posts can be a reclassification of government long-term investments into a short-term investment of government, fixed assets of other assets-and vice versa.

i. Investment release recognition is recognized at the time of the severing of investment bonds between investors and investee due to an agreement or received a number of cash in the State Public Cash Account.

ii. The measurement of the release of the investment is noted as high as the cash value is received or a specific value correction in the investment release transaction.

www.djpp.kemenkumham.go.id

2011, No. 76231

iii. The presentation of the release of the investment is presented as a decrease in the value of government investment in Neraca by magnitude according to the budget document passed.

C. 7. The Investment Assessment Method used to assess government invetation is:

a. Method of Charges; Government using the method of charge in recording investments as much as the cost of acquisition. Income on such investment is recognized as much as the received share and does not affect the magnitude of the investment in the related body/legal entity.

b. Equity Method; the Government uses the equity method in recording initial investment in the cost of acquisition and plus or reduced by the government's profit/loss portion after the acquisition date. The profit portion except the deviders in the form of shares received by the government would reduce the value of the government's investment.

The adjustment to the value of the investment was made to maintain the stability of the government's investment holdings, for example:

1. Changes arising from the influence of the foreign exchange;

2. Announcement of cash dividend sharing; and 3. An investor change in the net worth of wealth (equity)

from the investment recipient's agency (investee) which occurs after the initial acquisition of investment.

The adjustment is recorded at the end of the semester after the financial statements. Investee.

c. A reproducible net value method; the realized net value method is used primarily for the entitlements to be removed/sold in the near term.

Use of 3 (three) method above is based on the criteria as follows:

a. Entitlement of less than 20% using the cost method;

www.djpp.kemenkumham.go.id

2011, No. 762 32

b. Ownership is 20% up to 50%, or ownership of less than 20% but has a significant influence using equity methods;

c. Ownership of more than 50% use the equity method; d. The entitlement is non-permanent using the method

The net value is realized.

D. Government's Long Term Investment and Disclosures in Government Finance Report

Investment in Neraca at the rate of acquisition, and or of a realized net value. Things should be disclosed in the government ' s financial statements among others:

a. Accounting policy for the determination of investment values; b. Investment types both permanent investment and

nonpermanent; c. Market price changes both short-term investment and

long-term investment; d. A significant decrease in investment value and the cause of

that decrease; e. Investment assessed with reasonable value and reason

its application; and f. Change of investment posts. That needs to be expressed in the explanations of Neraca's outposts

(a) the details of each type of investment, (b) the investment assessment method and (c) the percentage of government ownership.

E. The source of the source document Government Investment Management which is related to Government Investments consists

of the parent data source document and the financial accounting/reporting source document.

1. The Master Data Source document, which includes: a. Government regulations regarding the addition of the Inclusion

The Country Capital to the State-owned Business Agency; b. Government Regulation on the establishment of the Company

Country; c. State Company Financial Reports (Property Administration

Country) and Other Limited Perseroan; d. Overview of State-owned Enterprises Finance Report and

Other Limited Perseroan; e. Base Budget and Enterprise Budget

Property of State and Other Limited Perseroan;

www.djpp.kemenkumham.go.id

2011, No. 76233

f. Other State-owned Enterprises Shareholders ' General Meeting Treatises and Other Limited Perseroan;

g. University Finance Report Of The State-owned Law Agency;

h. BP's Financial Reports Other Business Agency's Financial Reports; Organization/Financial Institution/Financial Report

International/Regional; k. Financial Report of Indonesia ' s Export Financing Agency; l. Resolutions of the Board of Governors of International Bodies; m. Promissory Notes in exchange for inclusion payment

to the International Financial Institution/Regional;

n. Details of the bailout funds by the Bank of Indonesia for the payment of membership in the International/Regional; International Financial Institution;

o. News show reconciliation of the value of the Government that has not been set up status, between the Ministry/Institute with the State-owned Enterprises.

2. Transaction Data Source document: Documents included as a transaction data source are all documents related to:

a. Government Investment Plan Allocation, consists of: 1) APBN authorization Act; 2) Budget Units per Working Unit (SAPSK); 3) List of Budgeting Implementation (DIPA).

b. The allocation of the IBM Government's Profit Plan Acceptance Plan, consists of: 1) APBN attestation Act; 2) List of Budgeting Implementation (DIPA).

c. The allocation of Sales Reception Plans, consists of: 1) APBN attestation Act; 2) List of Budgeting Implementation (DIPA).

d. Government Invd

2011, No. 762 30

country. Upon receipt of this admission will be recognized the acceptance of financing and reduce the value of government investment.

The acceptance of long-term investment releases resulting in cash flow into the state coffers are classified in acceptance. Financing. If there is no cash flow into the state coffers, it is only recorded as a paranointing of the government's investment value. The partial release of certain investments thestment Realization Payment, consists of: 1) The Funds of the Fund (SP2D); 2) Pay Request Letters (SPM).

e. Acceptance Of The Government Profit Section, Consisting Of: 1) State Acceptance Proof. 2) The Deposit Is Not A Tax.

f. Acceptance Of Investment Sales Results, Made Up Of: 1) State Reception Evidence. 2) The Deposit Is Not A Tax.

g. Government Investment Reclassification, consisting of:

www.djpp.kemenkumham.go.id

2011, No. 762 34

1) Government Regulation on Reclassification Reclassification; 2) The Government Investment Reclassification List.

F. Reporting entity and Accounting Entity Investment Accounting Entity is a government unit consisting of one

or more accounting entity that is under the terms of the laws of the law to deliver the accountability report A financial report. Under Law No. 1 of 2004 on the Treasury of the State Article 7 paragraph 2 letters (h) the Minister of Finance as the General Treasurer of the State of the State is authorized to put the country's money and manage/view the investment. Next in section 41 paragraph (1) The government may conduct a long-term investment to obtain economic, social and/or other benefit benefits. Whereas in section 41 paragraph (2) the investment as referred to in paragraph (1) is carried out in the form of shares, debt and direct investment.

The Reporting Entity for the implementation of government investments is the C.q. Financial Services Department. The Wealth of State, with the State General Treasurer ' s Budget Code (999.03). Thus DJKN acts as the State General Treasurer ' s Accounting Unit (VAPOR BUN). DJKN will consolidate the entire revenue transaction, receipt of financing and spending financing of any UAKPA BUN Investment. While acting as Accounting Unit BUN is the Directorate General of the Treasury that will combine the entire financial report of Vapor Bun that is in the Treasury Department.

The accounting entity is a unit of user governance budget/user of the goods and therefore mandatory accounting and compiling financial statements to be combined on the reporting entity.

The budget user power for the implementation of government investments among others:

a. Ministry of State BUMN; b. Directorate General of Wealth of State; c. Directorate General of Debt Management; d. The Directorate of State Reception Is Not Tax, General Directorate

Budget; e. The fiscal policy body; f. Directorate of Investment Management Systems, Directorate General

Treasury; g. Government Investment Center; h. The General Services Agency is Rolling.

www.djpp.kemenkumham.go.id

2011, No. 76235

i. State-owned Law Agency. Every BUN Budget User Power for government investment

is mandatory to form UAKPA BUN Investment (UAKPA BUN Investment). UAKPA BUN is obligated to host accounting and draft financial statements to be combined on the reporting entity.

www.djpp.kemenkumham.go.id

2011, No. 762 36

BAB III

STANDARD ACCOUNT CHART AND GOVERNMENT INVESTMENT STANDARD JOURNAL

A. Standard Account Chart chart is a list of major book estimates that

designated and compiled systematically to make it easier for planning, budgeting, and accountability and financial reporting of the central government.

The formation of this Standard Account Chart aims to:

1. Ensuring the financial plan (budget), realization and financial reporting are stated in the same terms;

2. Improving the quality of financial information; 3. Displayed financial oversight. Accounts (estimates) related to investment transactions can be

grouped into 3 (three), i.e.:

a. An APBN and DIPA account. B. Budget Realization Account. C. Balance sheet. Here's the list of account codes as per group:

a. An APBN and DIPA account. i. AKUN APBN code-government investment transaction

1. APBN account code-state acceptance of non-tax

account description account

4 ESTIMATED STATE INCOME AND GRANT 42 Estimation of State Reception Not Tax 4221 Estimated Revenue of Government over Laba BUMN 42211 Estimation of Laba Revenue BUMN Banking 422111 Estimated revenue revenue BUMN banking

42212 Non-banking BUMN Profit Revenue 422121 Estimated Income Revenue BUMN Non Banking

423 Estimated Income PNBP Revenue 42312 Estimated Sales Revenue Asset 423121 Estimated Home Sales Revenue, Building,

Building and Land 423122 Estimated Motor Vehicle Sales Revenue 423123 Rent Sales Estimate Purchased 423124 Estimated Sales Revenue Former Foreign-owned Assets

www.djpp.kemenkumham.go.id

2011, No. 76237

2. The APBN account code-receipt of financing

ACCOUNT DESCRIPTION ACCOUNT

7 FINANCING 71 Estimate Receipt Financing 711 Admissions Admissions In Country 7111 Estimated Receipt Of Financing In The Country 71111 Estimated Receipt Of Financing In The Country-

Banking 711111 Estimated Revenue Remaining Budget (SAL) 711112 Estimated Financing Receipts of Fund Accounts

Investment 711113 Estied Refinancing From A BUN Account

for Obligations

71112 Estimated Receipt Of Financing In State-Banking Moratorium

711121 Estimated Receipt of Financing from the Funds Eks Moratorium for Aceh Reserve

7112 Estimated Refinancing In The Country-nonbanking

71121 Estimated Reprivation Results 711211 Estimated Acceptance Of Results Privatization

7113 Estimated Receipt Of Asset Sales Restructuring Program

71131 Estimated Receipt Of Asset Sales Restructuring Program

711311 Estimated Receipt Of Asset Sales Restructuring Program

711312 Estimated Reception of Sales Results/Settlement of BPPN

3. APBN account code-financing expenses

ACCOUNT DESCRIPTION ACCOUNT

7241 Appropriation Of State Capital Disputes on State-owned Enterprises (BUMN)

72411 Appropriation Of State Capital Inclusion on State-owned Enterprises (BUMN)

724111 Appropriation Of State Capital Inclusion on State-owned Enterprises (BUMN)

www.djpp.kemenkumham.go.id

2011, No. 762 38

7242 Appropriation Of State Capital Inclusion on the International Agency

72421 Appropriation Of State Capital Inclusion on the International Agency

724211 Appropriation Appropriation Of State Capital on the International Agency

7243 Appropriation Of Other Capital Disputes 72431 Appropriation Of Other Capital Disputes 724311 Appropriation Of Other Capital Disputes 724312 Appropriation Of Capital SMF Government

7261 Appropriation Of Infrastructure Support 72611 Appropriation Infrastructure Support 726111 Appropriation of Infrastructure Support

7271 Appropriation Of Government Investment 72711 Appropriation Of Government Investment 727111 Appropriation Of Government Investment

ii. AKUN DIPA Code-government investment transaction

1. DIPA account code-state receipt of non-tax

ACCOUNT DESCRIPTION ACCOUNT

4 STATE INCOME ESTIMATES AND ALLOCATED GRANTS

42 Estimated State Reception Not Tax allocated

4221 Estimation of Revenue Government of the allocated Laba BUMN

42211 Estimated Revenue Laba BUMN Banking allocated

422111 Estimated Revenue Laba BUMN Banking allocated

42212 Estimated Revenue Laba BUMN Non Banking allocated

422121 Estimated Revenue Laba BUMN Non Banking allocated

423 Other PNBP Revenue Estimated 42312 Estimated Asset Sales Revenue allocated 423121 Estimated Home Sales Revenue, Building Financing Receipt Financing

1,500,000 200,000 2,000,000

3,500,000 200,000.

Non Permanent IP Funds invested in

Long Term investment

1,500,000 2,000,000 2,000,000

2,000,000 3.300,000

IP Permanent Parts of the Government

1,500,000 200,000 100,000

1.300,000 100,000

REPORT

The Two-permanent Investment Balance Of 2,000,000

Investment Permenent 1.300,000

Invested At A Long-Term Investment Of 3.300,000

3.300,000 3.300,000

www.djpp.kemenkumham.go.id

2011, No. 76251

BAB IV

GOVERNMENT INVESTMENT CONDUCT MECHANISM