THE REPUBLIC OF INDONESIA NEWS

No. 1491, 2015 FRANKKOP-UKM. Insurance. Real Sector Cooperative. General guideline. Revocation.

REGULATION OF COOPERATIVE MINISTERS AND SMALL AND MEDIUM ENTERPRISES

REPUBLIC OF INDONESIA

NUMBER 12 /Per/M. KUKM/IX/ 2015

ABOUT

THE GENERAL GUIDELINES ACCOUNTING FOR THE REAL COOPERATIVE SECTOR

WITH THE GRACE OF THE ALMIGHTY GOD

MINISTER OF COOPERATIVES AND SMALL AND MEDIUM ENTERPRISES

THE REPUBLIC OF INDONESIA,

DRAWS: A. that it is basically financial accounting and

financial statements of the real sector operatives are intended

to provide accountability information

finance of a real sector cooperative entity

in an orderly and tranparan for retrieval

the decision in its inclusion should be appropriate

with the general guidelines accounting Koperative sector

real;

b. that to realize the goals as

referred to in the letter a, then it needs to be refinement

Regulation of the Minister of State of Operations and Small Effort and

Medium Number 04 /Per/M. KUKM/VII/ 2012 on

General Accounting Guidelines Cooperatives, in order to set

cooperative accounting systems that have businesses in

the real sector to conform to the cooperative principles

and the development of financial accounting standards that

apply;

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2015, No. 1491 -2-

c. that based on consideration as

referred to in letter a and letter b, necessary

setting the Minister of Operations and Effort

Small and Medium about the General Guidelines

Accounting For Real Sector Operatives;

Given: 1. Act Number 25 of 1992 on

Percofeelings (Republic Of The Republic Of Indonesia

In 1992 Number 116, Additional Leaf Country

Republic Indonesia Number 3502);

2. Law No. 23 of 2014 on

Local Government (Republican Gazette

Indonesia Year 2014 No. 244, Supplement

sheet of State of the Republic of Indonesia Number 5587);

3. Government Regulation No. 38 Year 2007 on

Partition of Government Affairs between Government,

Provincial and Government Local Government

District/City Area (Republic State Sheet

Indonesia Year 2007 Number 82, Supplement

Republic of the Republic of Indonesia Number 4737);

4. Policy of the President of the Republic of Indonesia No. 7

In 2015 of the Organization of the Ministry of State

(State Sheet of the Republic of Indonesia 2015

Number 8);

5. Regulations of the President of the Republic of Indonesia No. 62

In 2015 on the Ministry of Koperations and Effort

Small and Medium Republik Indonesia (Sheet

State of the Republic of Indonesia 2015 No. 106);

6. Minister of Cooperative and Small Business and

Mid-Republic Indonesia Number

10 /PER/M. KUKM/IX/ 2015 about Institutional

Cooperative;

Notice: Statement Revocation Of Financial Accounting Standard

(PPSAK) 8 about the revocation of the Standard Statement

Financial Accounting (PSAK) 27: Cooperative Accounting.

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DECIDED:

Establishing: COOPERATIVE MINISTER REGULATION AND SMALL BUSINESSES

AND MEDIUM ABOUT THE GENERAL GUIDELINES ACCOUNTING

REAL SECTOR OPERATIVES.

Article 1

The General Sector Cooperative Accounting guidelines are

as set forth in this regulatory attachment and

is an inseparable part of the Regulation

this is.

section 2

The General guidelines of the Real Sector Cooperative Accounting

as referred to in Section 1 are the guidelines

in the drafting of the financial statements of the real sector cooperatives in

Indonesia and as well as the guidelines in

cooperative coaching by the Minister as well as the other parties

related.

Section 3

(1) Real-sector operations that do not have accountability

the public, then requires its financial report

refers to the Entity Financial Accounting Standards

Without Public Accountability (SAK-ETAP).

(2) Real sector operations that have public accountability,

its financial statements are required to use the Standard

General Financial Accounting (SAK-General).

Section 4

(1) Real sector operations using the Standard

Public Accountability Entity Accounting

(SAK-ETAP) may switch to using the Standard

General Financial Accounting (SAK-General).

(2) Real sector operations that use the Standard

General Financial Accounting (SAK-General) not

allowed to re-use the Standard

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Accounting Financial Accounting Without Accountability

Public (SAK-ETAP)

(3) Financial accounting guidelines of the cooperative save are borrowed

and for saving efforts of borrowing and financing

sharia by The cooperative is governed by the Minister's Ordinance

Operations and Small and Medium Enterprises of its own.

Article 5

With the provisions of this Regulation, Minister Regulation

State of Operations and Small and Medium Enterprises

04 /Per/M. KUKM/VII/ 2012 about the General Guidelines

The Koperating accounting is revoked and declared not apply.

Article 6

The Minister ' s Regulation shall begin in effect on the date

promulgled.

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For everyone to know, ordered

the invitational of this Minister's Regulation with

its placement in the Republic of Indonesia News.

Set in Jakarta

on the 28th September 2015

MINISTER OF COOPERATIVES AND SMALL BUSINESSES

AND MEDIUM REPUBLIC OF INDONESIA,

ttd.

AAGN. PUSPAYOGA

promulded in Jakarta

on October 8, 2015

DIRECTOR GENERAL

REGULATION

MINISTRY OF LAW AND HUMAN RIGHTS

REPUBLIC OF INDONESIA,

ttd.

WIDODO EKATJAHJANA

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ATTACHMENT

COOPERATIVE MINISTER REGULATION AND SMALL AND MEDIUM ENTERPRISES

REPUBLIC OF INDONESIA

NUMBER 12 /Per/M. KUKM/IX/ 2015

ABOUT

THE GENERAL GUIDELINES OF ACCOUNTING FOR REAL-SECTOR COOPERATIVE ACCOUNTING

REAL SECTOR COOPERATIVE ACCOUNTING GENERAL GUIDELINE

BAB I

PRELUDE

A. Background

Government duties in building and developing

cooperatives as an enterprise body as well as economic movement

the people are to realize the cooperative managed

professionals with implement the principles of openness, transparency and

accountability that can be recognized, accepted and trusted, both by

members in particular as well as by the wider community at

generally.

One of the lactating indicators of such a principle

is through the preparation of honest, orderly and

financial statements. Since the real sector cooperatives have an identity,

the application of accounting standards and the delivery of its financial statements

also shows specificity compared to the accounting standards

and other business body financial statements on generally.

The financial report of the real sector cooperatives presents information that

concerns the conditions, performance and changes in the cooperative financial position,

which is beneficial for strategic decision making for

development This real sector cooperative.

The guidelines are an improvement over the General guidelines

Previous operating accounting, which contains standard accounting practices

on cooperatives with regard to changes to the development

Financial Accounting Standards in Indonesia and do not expire

Statement Financial Accounting Standards 27 (PSAK-27) regarding

cooperative accounting by the Financial Accounting Standards Board, Bond

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Indonesian accountant on April 8, 2011 through Statement

revocation of Financial Accounting Standards Number 8 (PPSAK-8) over

revocation of the Financial Accounting Standards statement 27 (PSAK-27)

regarding the Koperative Accounting.

The guidelines set out the form, content of preservation and disclosure

financial statements of real sector operatives for internal interest

cooperatives and other parties as financial statements users

Cooperative.

The guidelines are a reference to which cooperatives should be adhered to

real sectors and cooperative Pembina in doing coaching in

compiling real sector cooperative financial statements.

The guidelines are made as a reference for Real-sector cooperatives which

do not have public accountability, hence the application of accounting

its finances are referring to the Entity Financial Accounting Standards

Without Public Accountability (SAK-ETAP). Whereas the real sector cooperatives

which have public accountability, are obliged to use the Standard

General Financial Accounting (SAK-General), such as the real sector cooperative

which has published cooperative debt, cooperative bonds,

accepts the capital of inclusion and the cooperative that forms the body

another law (Limited Perseroan).

B. Purpose

The purpose of the General Organization Accounting General Accounting for the Real Sector is

to provide the default guidelines on presentation of the report

finance of the real sector cooperatives (services cooperatives, consumer cooperatives,

marketing cooperatives and cooperatives manufacturers) who have activities

venture fields of trade and industry services, so help

administrators understand the principles used as the basis

in the drafting of the cooperative financial accountability report

real sectors to members in the annual members meeting and

for The purpose of interpretation by other parties of interest.

C. Target

Target Real Sector Cooperative Accounting For Real Sector Operatives

for:

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1. Provides financial infomation that helps the wearers

report in decision making and set investment

on the real sector cooperative.

2. Provide information about asset changes, liabilities and

cooperative equity in real;

3. Provides information that the cooperative effort management is appropriate

with cooperative values and jatidiri;

4. Disclose information related to the report

finance relevant to the user needs of the report.

D. Scope

The general guidelines of the cooperative accounting of this real sector governs

the financial information of the real sector cooperatives presented in the balance sheet,

calculation of the results of the effort, the report of equity change, cash flow reports,

dancatatan over financial statements.

E. The general understanding

The common sense in these guidelines includes things as

following:

1. A cooperative is a body of enterprise that is a person-an

or a cooperative body of the cooperative, with a description of its activities

based on the principle of cooperatives as well as the economic movement

the people based on family-based azas, as

referred to in Act Number 25 of the Year 1992 about

Percofeelings.

2. A primary cooperative is a cooperative established by and

consists of a person.

3. The Secondary Cooperative is a cooperative established by and

members of the cooperative law agency.

4. The General Guidelines Accounting General Real Sector is a guide

which provides direction for the drafting of cooperative accounting

the real sector that regulates accounting for the cooperative legal entity

the real sector over transactions arising from activities activities

cooperative efforts with members, non members and/or cooperatives

others.

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5. Real Sector Cooperative accounting is a systematic system of records that

systematic that reflects the management of real sector cooperatives

that is transparent and responsible for value,

cooperative norms and principles Good management.

6. Services To Members are real-sector cooperative transactions

with members who are either selling/purchasing services

barang/services and or lending to members.

7. Sales to Non Members is a sector cooperative transaction

real with non members who are a business relationship over

barang/service sales.

8. Principal Price is an economic or economic sacrifice

acquisition of goods/services (purchasing price) required of cooperatives

real sectors to acquire revenue in a given period.

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BAB II

COOPERATIVE SPECIAL CHARACTERISTICS

A. "Cooperative"

1. A cooperative is a body of enterprise that is a person of the

or the legal entity of the cooperative, under its activities

based on the principle of the cooperative, as well as an economic movement

a people based on family principles;

2. The cooperative was established and carried out its activities based on the value-

value: honesty, openness, social responsibility and caring

against others;

3. The cooperative principle is a single entity as the cornerstone

cooperative life, consisting of:

a. Membership is willingly and open

b. The management is done democratically

c. The share of the remainder of the proceeds was fair comparable

with the size of each member's business services

d. Limited-service allowance for capital

e. Independence

f. Urban education

g. Cooperation between cooperatives

The overall principle of the cooperative is of the essence and basis

cooperative work as an enterprise entity and is a hallmark

the cooperative that distinguates it from other business bodies.

4. Cooperatives aim to advance the welfare of members in

in particular and society in general and participate

build a national economic order in order

embody an advanced, fair and prosperous society.

5. Members of the cooperative are the owners and services users

cooperatives.

B. Identity Cooperative

1. The main characteristic of the cooperative is the position of the cooperative member

as its owner as well as a cooperative service user.

Based on that, the cooperative has some

characteristics as follows:

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a. Cooperatives are set up by members on the basis of interest

the same economy;

b. Cooperatives were established and developed based on values-

values of independence, loyalty, justice, equality and

democracy, social responsibility and concern for

others;

c. Cooperatives are established, arranged, managed, supervised and

utilized by its members;

d. The subject matter of the cooperative is to serve the economic needs

of its members in order to advance the welfare of members;

e. If there is an excess of the cooperative service capability

to its members then the excess of service capability

it can be used to meet the needs

the surrounding communities.

2. Real-sector cooperatives can have business activities

services efforts, trading ventures and production ventures.

3. Each member as an owner is closely related to

rights and obligations, most of which includes:

a. Participate in the process

decision making through member meeting/member meeting

annual, among other things:

1) Passed the base budget, household budgets,

cooperative special regulations and strategic policies

cooperatives;

2) Selectees, elevate and dismiss administrators

and supervisors;

3) Legalizing Administrator liability report

and supervisors as managing responsibility

and cooperative supervision;

4) Establits a work plan (RK) and budget plan

cooperative revenue and shopping (RAPBK);

5) Authorize other operational provisions that

diagrams.

b. Actively performing surveillance through the surveillance system

in effect at a member meeting, for example in

form:

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1) Responded to basic budget contents, household budgets,

special regulations and cooperative strategic policies

in the field of organization-management, service, effort and

finance;

2) Responding to the administrator's accountability report and

supervisors;

3) Responded to the administrator and supervising work plan

cooperatives;

4) Responded to other operational provisions that

diagenes.

c. Actively developing cooperative application, whether capital

determines ownership (principal savings, compulsory savings)

and capital that does not specify cooperative ownership,

such as voluntary savings, futures or capital savings.

inclusion.

d. Actively responsible for the cooperative for the loss

suffered from the cooperative, the principal stash and

the mandatory stash.

4. Member participation as a user is embodied in the enablement

utilizing the service of the briefcase. In consumer cooperatives

members actively purchase goods/services needs consumption, in

services cooperatives provide services that are not goods

so are not to be sold buy, on the manufacturer's cooperative

active members buy goods/services for input needs

production and on marketing cooperatives sold the results

its products to the cooperative to be marketed collectively-

are equal and or through the cooperative.

5. Based on the cooperative characteristics as referred to in

number 1, then these guidelines regulate the treatment arising from

a service relationship between cooperatives and members,

transactions between cooperatives and non-members and another transaction

which is specific to the real sector cooperative.

6. A cooperative transaction with a member that is a relationship

specifically called a service relationship. For cooperative transactions

with non members is called a business relationship. The treatment

accounting arising from the relationship of such transactions should be

separated, as it must reflect the implementation of the principle,

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The goal and function of the cooperative to improve welfare

members, and the general public. For certain reports it needs to be

consolidated in such a way, so it reflects

the conditions and achievements of the cooperative in providing the services

to members and in business with non-members.

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BAB III

FINANCIAL STATEMENTS

A. General provisions

Given the users of the cooperative financial report are members

cooperatives, supervisors, supervisors as well as other stakeholders (government,

creditors and other interested parties) then financial statements

must satisfy the provisions in qualitative presentation of the report

finance, among others:

1. Characteristics that are specific to the cooperative financial statements

the real sector of which is:

a. The financial statements are part of the report

accounting accountability for one period

accounting, which can be used as a material to assess

cooperative management work results;

b. The financial statements of the real sector cooperatives are part of the

cooperative reporting system intended for both the parties

internal and external cooperative real sectors.

c. The financial statements of the real-sector cooperatives should be dayaguna

for its members, so the member parties can assess

the economic benefits given the real sector cooperatives and

are useful also to know:

1) The achievements of real-sector cooperative activities that are

specifically tasked with providing services to the

members for one particular accounting period.

2) The achievements of the real sector cooperative activities that are

specifically intended for business purposes with non

members during one particular accounting period.

3) Other important information affects the state

short-term and long-term cooperative finance.

2. Compliance with the accounting standards

Koperations must specify explicitly and in full

for compliance with the SAK-ETAP stated in

record of the financial statements. This statement should not

be included in the record of its financial report if not

meeting all provisions of SAK-ETAP.

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3. Continuity (Going Concern)

The financial statements must be compiled on the basis of the survival of

and the assumption according to a financial report reader, that

the real sector cooperative will continue its operations in the past

forward unless its financial statements are compiled for the purpose of

certain, such as the dissolution plan, incorporation, smelting

and separation, then must be disclosed in the top note

financial report.

4. Real sector financial report component

Real sector operations must present a liability report

cooperative financial answer in the form of a financial report that

at least published as much as 1 (one) months before

annual member meeting activities (RAT) are organized, in this case:

1) Balance

2) The calculation of the effort

3) The report of an equity change.

4) Cash flow report

5) Notes on the Financial Report;

The real sector cooperatives must present the financial report

complete and accompanied by a statement of responsibility

the administrator you signed on the seal is enough by

administrator.

B. Qualitative characteristics of the Cooperative Financial Report

The purpose of the cooperative financial report is to provide information

regarding the financial position, performance and information that is beneficial to

maintainers, cooperative members and users Other in

interprets the state of the cooperative management.

The presentation of the cooperative financial report information should pay attention

the SAK-ETAP provision which is a qualitative information among others:

1. Understandable

The essential quality of the information presented in the financial report

is the ease to be understood by the user;

2. Relevant

Financial information must be relevant to the user needs

for the decision making process and assist in

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performing an evaluation of past events, present and present

front;

3. Materiality

The information is delivered in a sufficient amount of material.

The material amount of the material is presented itself in

the financial statements. While the amount is not material

can be combined along it has the nature or function that

a type. Information is considered material if the omission for

lists (omission) or error in noting

(misstatement) affects the decision taken;

4. Reliability

Information has a reliable quality if it is free of error

material and bias (if intended to affect

making a decision or policy for the purpose

achieves a certain result;

5. The substance outperforms the form

Transactions and events are noted and presented in accordance with

the substance and the economic reality and not just the form

its laws.

6. Healthy consideration

A healthy consideration contains a care-care element at the time

does the necessary consideration in the conditions

uncertainty, so that the assets or earnings are not presented

higher and obligation or load is not presented more

low. The use of healthy considerations does not introduce

asset formation or lower income or

record liability or higher load;

7. Completeness

To be reliable, information in the financial statements must be

complete in the limits of materiality and cost. The rejuvenation for

does not disclose the resulting information being not

true or misleading, as it is not reliable and

is less sufficient if it is reviewed in terms of relevance;

8. Compare

Users must be able to compare financial statements

cooperatives between periods to identify trends

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The position and performance of the finance. Users should also be able to

compare intercooperative or cooperative financial statements

with other business entities, to evaluate financial position,

performance as well as relative financial position changes;

9. Timely

The information in the financial report should be able to affect

the economic decisions of its users. Exact time includes

provision of financial report information in the term

decision making;

10. Balance between Cost and Benefits

Evaluation of fees and benefits is a substantial consideration process

substantial. In the evaluation of the benefits and costs, the entity must

understand that information benefits may also benefit which

is enjoyed by external users.

C. Measurement of the Financial Report elements

The measurement is the pricing process for the amount of money used

the entity for measuring the assets, liabilities, income and load in

financial statements. This process includes the primary selection of the measurement

.

The general measurement of measurement is a historical and reasonable cost:

1. The historical cost of the asset is the amount of cash or equivalent of cash that

paid or the reasonable value of the payment given to

obtaining an asset at the time of the acquisition. An obligation is recorded as much as

cash or cash equivalent received or as large as the reasonable value of the assets

non cash received as an exchange of liabilities at the time

an occurrence of liability.

At the time of initial recognition, the assets remained must be measured by the cost

the acquisition.

2. A reasonable value is the amount used to exchange

an asset, or to complete an obligation, between

parties of the desire and have sufficient knowledge

in a reasonable transaction.

D. An Akrual base

The entity must draft a financial report, by using

the acrual base, except the cash flow report. In acrual base, post-post

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is recognized as an asset, duty, equity, income, and load

(financial report elements) when meeting the definitions and criteria

recognition for those posts.

E. Remove each other

The real sector cooperatives must draft a cooperative financial report,

for example over an asset with a liability for the load

unless it is allowed by other regulations in effect.

1. For example, the measurement of the cooperative reserve (from the section

SHU) is not removed, as with the unpaid debt

or the value of the damage or the obsoleness of the supply and the other.

2. If the usual entity activities do not include purchasing and

selling uneventfully assets (including investment and assets

operational), then the entity reported profits and losses

over the release of the asset by reducing the results sales with

record number of related assets and sales loads.

F. Consistency Consistency

The presentation and classification of outposts in the financial statements must remain

equally (consistent) from the periodeke of the following period. Changes in

in presentations are only allowed when:

a. Default requires changes in the presentation

b. A significant change occurred in the operating nature of the entity,

or a study of its financial statements that

requires the use of a presentation, or any other classification

that is considered to be more adequate.

G. Real Sector Cooperative Accounting

1. Type Of Transaction On A Real Sector Cooperative.

a. A transaction between a cooperative with its members consists of:

1) a deposit transaction, can be shaped:

a) the modal deposit which determines the entitlement

(principal savings, mandatory savings).

b) Other deposits that do not specify entitlements

(for example: voluntary savings, savings, savings

futures and other savings).

2) service transactions, can be shaped:

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a) Service in the form of channeling activity and

procuring goods/services to meet

member needs.

b) Provide and channel the input needs

for process activities production of member enterprises.

c) The resulting service of goods/services produced

members for marketing to the cooperative.

b. Transactions between cooperatives with non-members, can

form:

1) Barang/services sales to non-members or

people of umum/enterprises;

2) The purchase of non-member services.

c. Special transactions on real-sector cooperatives, can be shaped:

1) Acceptance and capital inclusion inclusion for

venture activities/projects of members or other parties.

2) The admission of capital donations (hibah/donation) of

member or other party;

3) Allocation of "percofeelings load";

4) Formation of backup.

2. Recognition and Measurement (Treatment), Preservation and

Disclosure.

In the application of accounting and drafting of financial statements

conducted process of recognition and measurement (treatment),

preservation and disclosure of any transaction and estimation

over the incidence of accounting on cooperatives, can be described as

following:

a. Recognition is the process of setting up a post/account

in the balance sheet or report of a calculation of the results (PHU)

which has a measurable value or cost, where

the economic benefits associated with such estimates,

will flow from or to the cooperative entity;

b. A measurement is the pricing process for which

is used by the cooperative to measure asset value,

liabilities, revenues and loads in the financial statements;

c. Presentation is a post/account placement process

(estimated) in the financial report in a reasonable and reasonable manner;

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d. Disclosure is granting additional information

needed to explain the post/account elements

(estimate) to the party interested as

note in the cooperative financial report.

The purpose of the the statement above is to apply

accounting may be done by the real sector cooperative entity

measurable, precise, reasonable and consistent, so the financial statements

presented are true, accurate and able Accounted for.

3. Real Sector Cooperative accounting logging

Cooperative accounting records include elements of post/account

(estimates) in the balance sheet, calculation of business results, reports

equity changes, Cash Flow Reports, and Notes top Reports

Finance.

4. Recognition of the Financial Report Elements

Recognition of the financial report element is the process

the formation of a post in the balance sheet or calculation report

a result of an effort that meets the definition of an element and meets

criteria as follows:

a. there is a possibility that the related economic benefits

with that post will flow from or into the

entity, and

b. The post has a measurable value or fee

with andal.

The probability concept is used in the recognition criteria

refers to the degree of uncertainty of uncertainty that

the economic benefits of the future associated with that post

will flow kea tau from within the entity.

The degree of uncertainty of uncertainty attached to the current

the economic benefits of the future are conducted on the basis of the evidence

related to the conditions of the available at the end of the reporting period

while compiling the financial statements.

Recognition A post is a cost or value that can be

measured by reliable means. In many cases, the cost or value of an

post is known and in many cases other charges or values

it must be estimated. Enviable use of estimate

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is an essential part in the drafting of the financial report

without reducing the reliability level. Nevertheless, if

a viable estimate is unlikely to be done, then the post

is not recognized in the balance sheet or the remainder of the effort report.

A post that failed to meet the recognition criteria remains necessary

disclosed in the financial report notes, explanout materials

or additional skedules.

5. The selection and Application of Accounting Policy

Accounting policy is the principle, foundation, conventions, rules and

certain practices applied by a cooperative entity

in compiling and presenting its financial statements.

If SAK-ETAP does not specifically set up a transaction,

the event or other conditions, then management must

use its scale (judgement) for

develop and implement a policy accounting

that generates information:

i. presents with an honest financial position of financial performance

and cash flow of a cooperative entity.

ii. reflect the economic substance of the transaction, events

and other conditions as well as not only mirroring the form

its laws.

iii. neutral is free from bias.

iv. reflect the discretion (conservatism), and

v. is complete in all material matters

The entity of the real sector cooperatives must select and apply

its account of its accounting policies. consistent for transactions,

events and other conditions, except for the SAK-ETAP specifically

require or allow a categorization of posts so

a different accounting policy is appropriate. If SAK-ETAP

requires or allows such categorization, then an

appropriate accounting policy is selected and applied

is consistent for each category.

The entity of the real sector cooperatives must change accounting policy

only if the change is:

a) is required to change according to SAK-ETAP, or

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b) will result in financial statements providing

reliable and more relevant information about the influence

transaction, event or other conditions against the position

finance, performance financial or cash flow.

6. Identification of the Financial Report

The real sector operations should clearly identify any

component of the financial statements including records over the report

finance. If the financial statements are a component of

another report, then the financial statements must be distinguished from

other information in the report.

Besides, the following information is presented and retweeted

when necessary on each of the financial statements pages.

a. The name of the cooperative labeling and the change in that name

since the last period report.

b. The date or period covered by the financial report

which is more appropriate for any component of the report

finance.

c. Specify the currency used in the reporting

d. Rounding of the numbers used in the presentation of the report

finance

The note over the cooperative financial report must disclose:

a. General information on founding history, legal entities,

types of cooperatives as well as domicile office addresses registered, permissions

venture, NPWP, Business Field Group (KLU)

b. List of cooperatives and supervisors of the cooperative

c. An explanation of the nature of the operation and its main business activity

d. The accounting policy is embraced

e. Explanation of important financial statements posts

f. Event after balance date

g. Financial report description date.

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BAB IV

ACCOUNTING ASSET

A. The General Terms

The future economic benefits realized in assets are potential

of those assets to provide donations, either directly

nor directly against cash flow and cash equivalities to

cooperatives. Such cash flow may occur through the use of assets or

release of asset ownership.

1. An asset is a wealth owned and managed cooperatives for

running an enterprise operation;

2. An asset is a cooperative-held resource as

as a result of past events and from which economic benefits in

the future is expected to be obtained by cooperatives;

3. The assets obtained from the donation (grant), which are not bound

its use, is recognized as an uneventable asset.

B. Asset Component:

1. Good asset

a. Understanding

Assets are fluent in assets that have less than one year of benefits

of a year and meet the criteria:

1) Expected to be reproductable or owned for

sold or used, in the cycle timeframe

cooperative accounting.

2) Owned to be traded (sold for buy);

3) Expected to be realized in the term of 12

months after the end of the reporting period.

b. Fluent assets include estimated components:

1) Kas

is a currency and metal currency value, both in

rupiah and foreign currency as a tool

payment and ready and free use for

drugging the Company ' s general activities

a. Recognition and measurement (Treatment)

Cash transactions are recognized as assets and are noted

for the nominal value of the value.

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2015, No. 1491 -24-

b. The presentation

Kas is presented in a seamless asset post. Cash in

an async currency form should be presented with

converting into rupiah currency.

c. Disclosure

Things to be explained in the top note

financial statements such as details of the amount of cash

and the explanation of the rupiah curs per date of the report.

2) The Bank, is the cooperative stash at a particular bank

whose licuid, such as: savings, giro and deposits as well as

other deposits.

a. Recognition and measurement (Treatment)

The Bank transaction is recognized as an asset and is noted

for the value of its nominal value.

b. The presentation

The bank is presented in a seamless asset post

c. Disclosure

Things to be explained for e.g. details

savings/tabungan/giro/deposits on different banks

.

3) Valuable Letters

is an investment in various forms of valuable mail,

which can be liqueled and sold in the form

in cash at all times;

a. Recognition and measurement (Treatment)

The transaction is recognized as an asset and is noted as much as

the value of the perp.

b. Presentation

Presented at an uneventable asset post.

c. Disclosure

Details of valuable mail that provide information

classification, type, nominal, issuer, due.

4) Business debt,

is the cooperative bill as a result of submission

barang/services to parties other unpaid

in cash.

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a. Recognition and measurement (Treatment)

The transaction is recognized as an asset and is noted for

the value of the debt acquisition.

b. Presentation

Presented to a seamless asset post of net worth

debt, i.e. the value of the attempted debt balance is reduced

with an estimated estimate of not billing

receivables (reserve loss of debt) ..

c. Disclosure

Details of the business debt and explain the debt

that occurs with members and with non

members.

5) Supplies

is the cooperative wealth value invested

in the form of merchandise supplies, raw materials,

items in the process, goods so with the criteria:

-available for sale in activities normal business

-still in the production process to be completed

then sold

-will be used for the production of goods

so that will be sold (raw materials, helper materials

or supplies).

a. Recognition and measurement (Treatment)

The transaction is recognized as an asset and noted as of

the value of the inventory acquisition.

b. Presentation

Presented at an uneventable asset post.

c. Disclosure

The details of inventory based on the type and group

supplies and the amount of supplies warranted.

6) The charge is paid in advance, is a number of funds that have been

paid to the other party to obtain

the benefits of certain goods/services. Examples: rental building

paid upfront for a specific period of time

from one accounting period.

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a. Recognition and measurement (Treatment)

The transaction is recognized as an asset and is noted as much as

the value of the perp.

b. Presentation

Presented in an uneventable asset post.

c. Disclosure

The important things related to the agreement.

7) The Still Accepted Revenue

is a range of cooperative income that already

can be recognized as revenue but not yet

received payment in cash;

a. Recognition and measurement (Treatment)

The transaction is recognized as an asset and is noted as of

the value of the nominee.

b. Presentation

Presented in an uneventable asset post.

c. Disclosure

The important things related to the agreement

and the occurrence of the advance.

8) Muka money,

is a number of cooperative payments

as payment upfront as payment of the

purchases of physical goods or services not

received, payment upfront over Article 25 tax and

a similar upfront payment.

a. Recognition and Measurement (treatment)

The transaction is recognized as an asset and noted for

the value of the acquisition.

b. Presentation

Presented in an uneventable asset post.

c. Disclosure

The important things related to the document

agreement and the occurrence of the advance

9) PPH paid upfront

is a number of cooperative payments

as the upfront payment of installments Article tax

25.

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a. Recognition and Measurement (treatment)

The transaction is recognized as an asset and noted for

nominal value

b. Presentation

Presented in an uneventable asset post.

c. Disclosure

The SHU value after tax last year and

its split in 12 months

10) Another Lancar Asset, is an asset that does not include

as on item 1 to 9 above.

a. Recognition and measurement (Treatment)

The transaction is recognized as an asset and noted for

its nominal value

b. Presentation

Presented in an uneventable asset post.

c. Disclosure

The important things related to

the formation of other fluent assets.

2. Uneventable Asset

a. Understanding

An uneventable asset is an asset consisting of some

an asset, a lifetime of more than one accounting period,

owned and used in operational activities with

compensation for use of cost depreciation

(depreciation).

b. Uneventable assets include estimated components:

1) Long-term investments, are assets or wealth

invested in secondary cooperatives, cooperatives

others or companies for more than

one year cannot be liqueled, either saved or

a capital inclusion.

a. Recognition and measurement (Treatment)

The transaction is recognized as an uneventable asset and

is catatatised by the value of its perp.

b. Presentation

Presented to an asset post is not smooth.

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2015, No. 1491 -28-

c. Disclosure

Things that need to be informed such as details

of its investment types, the essential provisions of the agreement

and the amount recorded over the total investment.

2) The Investment Property, is property (land or building

or part of a building or both)

controlled (by co-operative or lessee through

rent financing) and may generate rent or

increase in value or both. The investment property

is not used for production activities or

provision of services, administrative purposes, or

for sale in daily business activities.

a. Recognition and measurement (Treatment)

The transaction is recognized as an uneventable asset and

noted for the value of its products.

The addition of property value occurs when there is

expense expense for the property have

the benefits of the dating or those costs will

add to the age of the property.

The investment property must cease its recognition

when not in cooperative control and not

meet the recognition criteria regarding

possible future economic benefits.

b. Presentation

Presented at an uneventable asset post of value

book.

c. Disclosure

Things that need to be informed such as the source

acquisition, details of such uneventfully assets,

depreciation value

3) Accumulation Of Investment Property Shrinkage, is

"the depreciation of the acquisition value" an investment property,

as a result of use and the passage of time.

The accumulation of depreciation is done systematically

starting initial usage up to the date

reporting.

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a. Recognition and measurement (Treatment)

The increase in depreciation for each period

is recognized as a burden for the period that

is concerned and its value is adjusted to

method of depreciation of the cooperative investment property

concerned.

b. Presentation

The accumulation of investment property shrinkage is presented

as a posse of the acquisition value of the asset is not

smoothly.

c. Disclosure

Things that need to be disclosed include tariffs

depreciation and/or economic benefit age.

4) Fixed Assets

is the tangible assets obtained in ready form

wear or by being built up Previously that

used first used in

cooperative operations and was not intended to

sold in the framework of the cooperative normal business activities and

having a benefit lifetime of more than 1 (one) years.

The fixed assets include indispenable assets and

assets that can be disbursed, includes:

a) Land/Upper Right of the Land, is a wealth that

invested in the form of land rights;

a. Recognition and measurement (Treatment)

The transaction is recognized as a fixed asset and is noted

of the value of the acquisition.

b. Presentation

Presented at a fixed asset post

c. Disclosure

Things that need to be informed as

source of acquisition, asset-top details and

estimated time of use, entitlement

(therefore property rights should be on behalf

agency of the Koperating hokum)

b) Buildings, is the wealth invested

in the form of various buildings;

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a. Recognition and measurement (Treatment)

The transaction is recognized as a fixed and recorded asset

for the size of its perp.

b. Presentation

Presented to a fixed asset post of value

book, i.e. the value of asset acquisition minus

accumulated depreciation.

c. Disclosure

Things that need to be informed as

source of acquisition, details of assets.

c) Machine and Factory Equipment, is

the wealth invested in the form

various types, such as engine, vehicle or

production equipment.

a. Recognition and measurement (Treatment)

The transaction is recognized as a fixed and recorded asset

for the size of its perp.

b. Presentation

Presented to a fixed asset post of value

book, i.e. the value of asset acquisition minus

accumulated depreciation.

c. Disclosure

Things that need to be informed as

source of acquisition, details of the engine,

vehicles and equipment.

d) Inventory and Office Appliances, is a wealth

invested in various forms

inventory and office equipment;

a. Recognition and measurement (Treatment)

The transaction is recognized as a fixed and recorded asset

for the size of its flow

b. Presentation

Presented to a fixed asset post of value

book, which is the value of the acquisition of the assets minus

accumulated depreciation

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2015, No. 1491 -31-

c. Disclosure

Things that need to be informed as

source of acquisition, details over inventory.

5) Accumulated Fixed Asset Shrinkage, is "depreciation

the value of the acquisition" is the addition of depreciation load

up to a fixed period of fixed assets,

as a result of use and passage of time.

The accumulation of depreciation is systematically calculated starting

initial usage until the reporting date.

a. Recognition and measurement (Treatment)

The increase in depreciation for each period

is recognized as a burden for the period that

is concerned and its value is adjusted to

the method of depreciation of the cooperative remains of the cooperative

concerned.

b. Presentation

The accumulation of assets depreciation is presented as

the value of the acquisition value of the asset is not

smoothly.

c. Disclosure

The things that need to be disclosed include rates

depreciation and/or economic benefits.

6) Non-tangible Assets (other than Goodwill), are non-

monetary assets that can be identified and do not have

physical form. Owned for use in activities

production, licensed or leased to another party

or contracted through an asset related contract

or an individually or shared liability.

An example of an asset non-tangible: patent, rights

copyright, forest enterprise rights, import/export quotas,

franchise.

The following expense must be recognized as a load,

not as an intangible asset:

-brand, logo, publication title

-a core activity (core cost), including

legal costs and secretariacy in order

set up cooperatives, expenses in order

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2015, No. 1491 -32-

opening new businesses or facilities (fees

opening) or expenses to start

new operations or launching a product or

new process (pre-operation cost)

a. Recognition and measurement (Treatment)

The value of intangible assets is noted according to the value

acquisition, and has an economic benefit period

and can be measured reliably.

b. Presentation

Presented at an uneventable asset post of value

net, i.e. the value of the acquisition minus the accumulated

amortization.

c. Disclosure

Things that need to be informed:

a) Age of amortization or amortization rates;

b) amortization method;

c) Accumulation of amortization at the beginning and end

period;

d) Element in the report calculation report

in which there is an amortization of assets not

tangible;

e) Reciliation of the number recorded at the beginning and

end of the period indicating the addition,

release, amortization and other changes

separately.

7) Accumulated Amortization Of Assets Not Tangible, is

"the reduction in value of the acquisition" of load addition

amortization up to a certain period of an asset

is intangible as a result of use and

the passage of time.

Accumulated amortization of intangible assets is calculated

systematically starting initial use up to date

reporting.

a. Recognition and measurement (Treatment)

Amortisation of intangible assets for each period

is recognized as a burden for the period

concerned whose value is adjusted to

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2015, No. 1491 -33-

amortization method of intangible asset intangible assets

are concerned.

b. Presentation

Intangible asset accumulation of intangible assets is presented

as a containment post of the acquisition value of the assets

intangible.

c. Disclosure

Things that need to be disclosed like the method

amortization and/or economic benefits ..

8) Other Inradiated Assets, are assets that do not include

as in item 1 to 7 such as

buildings in completion, the debt bogged down, the assets that

are not used anymore.

a. Recognition and measurement (Treatment)

The transaction is recognized as a no other asset and

is noted for the value of its nominating value.

b. The presentation

Presented at an asset post is not another smooth.

c. Disclosure

Things that need to be informed such as the source

acquisition, details of the assets are not another smooth.

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BAB V

ACCOUNTING OBLIGATIONS

A. General provisions

1. An obligation is an economic sacrifice that should be

done by a future cooperative that will come in form

the transfer of assets or services, caused by

the actions or transactions of the previous term.

2. The obligation is the responsibility of the current cooperative, which

arises from past events, whose completion

is expected to require economic resources.

3. A member's mistress outside of the principal's stash and mandatory stash,

which does not specify an entitlement, is recognized as an obligation

short or long-term according to the fall date

tempo and based on the agreement.

4. The cooperative may collect or receive a stash of

savings and or savings futures or other savings, from

members and or other cooperative members, recognized as an obligation

cooperatives. The savings were given interest in interest or

other forms according to the meeting of the members ' meeting.

B. Obligations Component

1. Short term obligations

a. The definition

Short-term obligation is the cooperative debt that

is used for the needs of working capital and maintains

cooperative liquidity, and must be paid the longest in

one cooperative accounting period.

b. Short-term obligations include estimates among others:

1) Effort, is a debt to members and non

members who occur as a result of attempted transactions

a purchase of non-cash goods by cooperatives.

a. Recognition and measurement (Treatment)

The transaction is recognized as a liability and is noted

of the value of the perp.

b. Presentation

Presented at short term liability post.

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c. Disclosure

The details of the business debt include the type, group,

term, and the layout of the softening which

is required.

2) Member-view, is the handover of cash

to the cooperative by the undetermined member

entitlement (equity) whose security is restricted

by agreement.

a. Recognition and measurement (Treatment)

The transaction is recognized as a liability and is noted

for the size of its transmission

b. Preservation

Presented at short term liability post

c. Disclosure

File details based on type, load

interest, withdrawal terms and other information that

is required.

3) The SHU fund, is the allocation of the remainder of the

venture after minus the backup funds that

is the member, administrator, supervisor,

employee, member education fund, development fund

area work and others as per the allocation set

in the base budget, the household budget and

member meeting decisions that have not been paid to

are concerned.

a. Recognition and measurement (Treatment)

The transaction is recognized as a liability and is noted

of the value of the perp.

b. Presentation

Presented at short term liability post.

c. Disclosure

Details of the remaining allocation of Effort and other information

required such as social funding,

member education fund and development fund

work area.

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4) The Bank/Financial Institution Is Not a Bank, is

debt to other financial banks/institutions for

meeting the needs of working capital and/or investment.

a. Recognition and measurement (Treatment)

The transaction is recognized as a liability and is noted

of the value of the perp.

b. Presentation

Presented at short term liability post.

c. Disclosure

The details of the cooperative debt to banks

other finance and other information and other information

that are required either of the principal debt, interest,

due date, payment terms, collateral that

mated and other provisions based on

credit agreements.

5) Other Short-term Upliers, are cooperative debt

another short-term, to other parties that must

be paid the longest in one accounting period;

a. Recognition and measurement (Treatment)

The transaction is recognized as a liability and is noted

of the value of the perp.

b. Presentation

Presented at short term liability post.

c. Disclosure

Details of other short-term cooperative debt types

to other parties and other information that

is required either of the principal and interest debt

which is due a year/accounting period

6) Load which must still be paid, is a load that

has occurred, and is recognized as the burden of the year

is concerned but not yet paid in cash.

a. Recognition and measurement (Treatment)

The transaction is recognized as a liability and is noted

for the value of its perforation.

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b. Presentation

Presented at short term liability post.

c. Disclosure

Details of the type of load still to be paid

and load information.

7) Revenue received in advance, is the revenue that

has been received in cash but has not been recognized

as revenue in the book year that

is concerned.

a. Recognition and measurement (Treatment)

The transaction is recognized as a liability and is noted

for the size of its transmission.

b. Preservation

Presented at short term liability post.

c. Disclosure

Details of the revenue received upfront and

information for the revenue received upfront

as well as when it will be recognized as revenue.

8) The Tax Debt, is the income tax included

all domestic and foreign taxes as a basis

income taxable. Income tax also

including taxes, e.g. polling and cuts

the tax owed by the cooperative.

a. Recognition and measurement (Treatment)

The operation must recognize liability for the whole

running period income tax and period

previously that has not been paid. If the amount

has been paid for the running period and the period

previously exceeded the amount owed to

the period, the cooperative must recognize

such excess as an asset.

b. Preservation

Presented at short term liability post

c. Disclosure

Koperation must disclose separately

key components of the tax load

earnings.

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2. Long-term obligation

a. The definition

The long-term obligation is the cooperative debt that

is used for the investment needs and/or other needs

, and can be repaid more than a year.

b. Long-term obligations include estimates among others:

1) The Bank/Other Financial Instituts, is debt

to other financial banks/institutions to meet

investment needs and/or other needs, which

is done with the credit/financing withdrawal process.

a. Recognition and measurement (Treatment)

The transaction is recognized as a long-term obligation

and is recorded as big as its nominal value.

b. Presentation

Presented at a long-term duty post.

c. Disclosure

Details of the cooperative debt to the bank/agency

other financial and other information and other information

that required both the underlying debt, interest,

agunan, timeframe and relaption of the softening.

2) Post-Work rewards, in exchange for post

work (other than working severance) which are owed

after workers complete their work.

a. Recognition and measurement (Treatment)

The transaction is recognized as a long-term obligation

and is recorded as big as its nominal value.

b. Presentation

Presented at a long-term duty post.

c. Disclosure

The details of the post-work reward obligations and

other necessary information.

3) Other Long Term Oblicity, is the obligation

other long term, whether the inclusion capital

of the partner work or other financial institutions or from

the government to meet the investment needs of an effort

in particular.

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a. Recognition and measurement (Treatment)

The transaction is recognized as a long-term obligation

and is recorded as big as its nominal value.

b. Presentation

Presented at a long-term liability post

other and for the part of the inclusion capital

that will be returned in less than 1

the year must be reclassified to the group

obligations Short term

c. Disclosure

Details of other long-term debt types and

other information required is value

capital inclusion, for results, timeframe and tata

way of softening.

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BAB VI

ACCOUNTING EQUITY

A. General provisions

1. Equity is a capital that has a feature:

a. Derived from members, such as principal stash and stash

obligatory, hibah/donation and or from source in

cooperative such as backup, SHU year running.

b. Paying for risk and income is not fixed.

c. Could not be moved to, but could be retrieved

back at the time the member exited its membership, or

the cooperative disbanded, after the cooperative obligations

was completed.

2. Cooperative equity consists of principal deposits, mandatory savings,

grants; backup and remaining venture (SHU) years running.

B. Equity Components

The details of the cooperative equity source are as follows:

1. Principal stash, is a sum of the same amount of money,

that was required to be paid by members to the cooperative at the time

entry became a member. The principal stash could not be retrieved

as long as it is concerned is still a member.

a. Recognition and measurement (Treatment)

The subject is recognized as equity and noted for

its nominal value is appropriate in the budget

base and the cooperative household budget.

b. Presentation

Presented at an equity post.

c. Disclosure

The subject of the subject is disclosed as large as the

has been paid in full by the member and the deposit

paid for by the candidate, thus reflecting

the full number of members. The underlying savings details are presented

based on the member name in the form of an attachment in

note the financial report.

2. Mandatory Savings, is a sum of money that does not have to be the same

its broadcasts, which are required to be paid by members to the cooperative

each period during which it is concerned to be a member.

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The mandatory storage cannot be taken as long as it is concerned

is still a member.

a. Recognition and measurement (Treatment)

The mandatory storage is recognized as equity and noted for

its nominal value paid according to which

is set in the base budget and the home budget

the cooperative ladder.

b. Presentation

Presented to the equity postal group.

c. Disclosure

The mandatory storage is disclosed as large as the total number of savings

is mandatory for full and unpaid

by members. The details of the mandatory simapan may be presented

based on the member name in the form of an attachment in

note the financial report.

3. A grant (Donation), is a sum of money or capital goods that

has a value that can be measured in units of the currency,

received from other good parties that bind and that is not

binding its use, which is an asset lancer or fixed assets

others. The grant (donation) cannot be shared to the member;

a. Recognition and Measurement (Treatment)

Hibah (donation) is recognized as equity and noted as of

the value of the perp.

b. Presentation.

Presented at an equity group post.

c. The disclosure

Disclosure of the grant (donation) contains the source information,

terms of its tail, its shape and the date of its perforation.

4. Backup

(1) Reservists are part of the remainder of the effort that

set aside in accordance with the base budget provisions and

household budgets or member meeting provisions

(2) It is the cooperative equity that cannot be shared

to members

(3) The decision is intended for the development of the effort

the cooperative and to close the loss if needed.

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(4) The use of backup for capital weathering purposes and

risk objectives are set in basic budgeting provisions

cooperatives by considering interests

cooperative effort development.

A. Recognition and Measurement (Treatment)

The cooperative reserve is recognized as equity and noted

for the value of its nominating value.

b. Presentation.

Presented at an equity group post.

c. Disclosure

The thing that needs to be disclosed is the goal and

reserve use.

5. Remainder of the Work (SHU) Year Walk.

(1) The remainder of the Effort is the sale of goods/services as

cooperative income acquired in one period

accounting is reduced by operating expenses, shrinkage

and other charges, including taxes in one period

accounting are concerned;

(2) The remainder of the Business Results after being reduced by backup

venture development is shared to members, administrators,

supervisors, employees, and shares others as

set in the base budget and household budget

such as member education funds and development funds

work area.

(3) In terms of the number of SHU divisions has been clearly set up,

then the remaining portion of the Effort is not entitled

cooperatives, recognized as lancer ' s obligation after getting

the annual member meeting approval. The SHU section

is a cooperative right recognized as a backup and

is the cooperative equity;

(4) If the number of its parts is not clearly defined,

then The Rest of the Effort is recorded as the SHU of the year

runs as well as to be described in the records of the

finance report.

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a. Recognition and Measurement (Treatment).

The rest of the Effort to be cooperative rights recognized

as a backup is cooperative equity as well as

noted for its product value;

The remainder of the Business Results that do not become a cooperative right

is recognized as a liability lancer and recorded for value

the product after obtaining the decision in

arapat member.

The remainder of the Effort was recognized as large as the value of the product and

noted as minus-equity if SHU minus. Remainder

The results are recorded as backup decideers

cooperatives and are presented in the equity change report

after obtaining a decision in the member meeting.

b. Presentation.

Presented at an equity group post.

c. Disclosure

The thing that needs to be disclosed is the allocation of SHU

a year-running cooperative, the basis of the allocation calculation and

SHU information coming from non-member transactions.

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BAB VII

CALCULATION OF THE EFFORT

A. General provisions

1. Calculation of the Results is a report describing

cooperative effort results in one accounting period.

2. The final presentation of the results calculation is called SHU (Rest

Effort Results). The SHU is not solely a measure of profit magnate

but also describes the service to members and

business transactions with non-members.

B. Enterprise Output Calculation

Revenue is the income arising in the execution of

the usual entity activity and known as a different designation

such as sales, rewards, interest, royalty and rental income.

1. Revenue from Member Services

a. Is the revenue or revenue sourced from

the main activity of the cooperative venture with the members.

The service consists of:

1) the member's gross service of the cooperative income

arising from the transaction Economic services to

members;

2) The principal load of service is the value of the purchase which

is issued plus the cost of up to

barang/services are ready for sale with members in one

accounting period.

b. Total member services are reduced by the underlying load

the service is a member of the member's neto (cost of goods

sold)

2. Revenue from Business with Non Member

a. Is revenue sourced from the business activity

cooperatives with non members, consisting of:

1) Sales of the non-members, i.e.

cooperative revenue arising from business transactions

with parties non members.

2) The principal price of sales with non members for

consumer cooperatives or marketing cooperatives i.e. value

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buy issued plus cost of up to

barang/service is ready for sale with non-member in

accounting period. While the calculations are

following: initial supplies plus purchases and

minus the final inventory.

3) The principal load of non-member sales for the cooperative

manufacturer is the principal price of the product issued

plus the acquisition fee of up to barang/services

is ready for sale with non members in one period

accounting.

b. Total sales of goods/services to non-members are reduced

the subject load of sale on non members is the non-member SHU

(gross profit) non-member.

c. Illustration of the sales core load calculation component for

consumer/marketing cooperatives:

-Early freight supply period Rp.xxx

-Purchase of concerned period goods Rp.xxx

-Retour Purchase of goods (Rp.xxx)

-Supplied items available for sale Rp.xxx

-Supplied end-of-period goods (Rp.xxx)

-Pokok Load Sales Rp.xxx

d. Illustration of the sales subject load calculation component for

for the production activities of goods/services:

1. Direct Materials:

-Early raw materials supplies Rp.xxx period

-Purchase of the period raw materials concerned Rp.xxx

-Supplied raw materials available for use of Rp.xxx

-Supplied raw materials supply period (Rp.xxx)

-The cost of using raw materials in Rp.xxx production

2. Baiaya works direct Rp.xxx

3. Rp.xxx factory overhead costs

Total Production Cost Rp.xxx

(+) Supply of goods in the initial process of Rp.xxx period

The amount of materials in the Rp.xxx process

(-) The supply of goods in the final process of the period (Rp.xxx)

Load Rp.xxx Production Point

(+) Supplied items so early Rp.xxx period

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(-) Supplies of goods so end of period (Rp.xxx)

The Rp.xxx Sales Pom load

3. The Rest Of The Gross Venture

Is a summation of the member neto enterprise circulation and

non members are reduced the principal price of the sale.

4. Operational Load

a. Is the cost arising in the conduct of the activity

the operation of the cooperative directly or not

directly related to the cooperative venture activity.

b. Operational Load Components include:

1) The workload, is the charges issued by

cooperatives relating directly to the activity

cooperative efforts, including the sales load of which:

The promotion of the promotional load

the distribution load

the other sales load

2) The Administration and General Load, are the costs that

issued by the cooperatives related to support

administration and the general for supporting activities

cooperative operations, including:

leasehold employee payroll

mal Load stationery

lease leasehold

mal Load of insurance premiums

Burden of transport Load

Electricity costs; telephones; water

Another common administration fee

the employee's education load

the serbi-serbi load of the cost.

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3) The burden of Percofeeling, is the cost incurred

by cooperatives that are not related to development

cooperative organizations include:

The cost of the workload/supervisors and the other costs

related to percolation

the organization's meeting load of organizations

the educational load of education and cooperative member exercises

the meeting of the members ' meeting load

the percolation of the percolation burden.

5. Revenue and/or Other Workload

a) Other Revenue, is the revenue received

in connection with the implementation of non-profit activities

is the primary activity of the cooperative effort. Among them:

bank interest income from cooperative deposits in banks,

dividend income, asset sales gain and

revenue beyond any other venture..

b) Another load, is a load issued by

cooperatives in relation to the implementation of the business activities

which is not a major activity of the cooperative effort.

Among these are: tax burden over interest, load

bank administration, provision of asset sales losses and load

outside of any other venture.

6. The Agency Tax burden

is the cooperative body income tax burden that the cooperative issued

relates to the taxation provisions.

7. Rest of the Results After Tax

This post lists the remaining net proceeds of the net effort after

body income tax.

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BAB VIII

REPORTS CASH FLOW

A. General provisions

1. Cash flow is the entry current and the cash flow out or

the cash equivalent.

2. Cash flow reports provide information about money changes

cash and cash equivales in one entity for a period that

reported in a separate component, consisting of: cash flow

of operating activities, cash flow from investment activity and current

cash from funding activities. The composition uses

indirect method

B. Cash Flow Component

1. Operation Activity

The cash flow of the operating activities, is a cash flow derived from

the main activity of the cooperative. The cash flow in general

comes from transactions and events as well as other conditions that

affect SHU's magnitude, among them:

a. Cash receipt of sales/jasa;

b. Cash receipts from royalty, fees, commissions and other income;

c. Cash payment to a barang/jasa;

d. Cash payment to and on behalf of the employee;

e. Cash payment or income tax restitution unless

may be identified specifically as part of

funding and investment activity;

f. Receipts and cash payments from investments, loans

and other contracts owned for trading purposes

a type with supplies intended for

resale.

2. Investment Activity

Investment Activity is a cash flow of receipts and expenses

in respect of the resources used for the purposes

generates future revenue, among them:

a. Sales of valuable mail

b. Long-term investment sales;

c. Investment property sale;

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2015, No. 1491 -49-

d. Fixed asset sales;

e. Valuable mail acquisition;

f. Long-term investment gains;

g. Acquisition of investment properties;

h. Fixed asset acquisition.

3. Funding Activities

Funding activities are cash flow of receipts and expenses

in conjunction with funding sources for the purposes

generate future earnings, among them:

a. Cash receipt of the principal stash

b. Cash receipts from the mandatory stash

c. Cash receipt of grant/capital donation

d. Cash receipt of the debt letter

e. Cash receipts of the bonds

f. Cash receipt of the inclusion capital

g. Cash receipts from bank loan/other financial institutions

h. Cash expenses for the underlying savings return

i. Cash expenses for the mandatory savings return

j. Cash issuer for debt mail payment

k. Cash issuer of bonds

l. Cash issuer of the inclusion capital

m. Cash expenses for loan refunds

bank/other financial institutions.

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BAB IX

EQUITY CHANGE REPORT

A. General provisions

1. The equity change report aims to present the laba/loss

cooperatives for a period, the income post and the load that

is recognized directly in equity for that period,

the influence of accounting policies and corrections error that

recognized in that period.

2. The information presented in the equity change report includes:

a. Rest of the business results for the period;

b. The income and load are recognized directly in equity;

c. Influence of accounting change and error correction that

is recognized, as per the accounting policy, estimation, and error

for any equity component;

d. Reconciliation between the number recorded at the beginning and

the end of the period for each equity component, which

shows the changes separately from:

1) The remainder of the effort;

2) The revenue and load recognized directly In

equity;

3) The number of SHU is shared and another distribution for

members, which indicate separately the component

member savings.

B. Equity Change Report Component

The Equity Change Report component indicates changes from

principal savings, mandatory savings, grants, backups, remaining results

an effort not shared in the accounting period.

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BAB X

NOTE TO THE FINANCIAL REPORT

The General Terms

1. Records of the cooperative financial statements must contain disclosure

cooperative policies resulting in a change of treatment

accounting and disclosure of other information. Accounting treatment

which must be disclosed or informed among others:

a. Overview of the Cooperative, including:

History of the founding of the cooperative, hokum body, domicile address,

administrator arrangement, supervising arrangement, business activities, NPWP,

effort-permit, number of members and cooperative employees.

b. Information on the basis of the drafting of the financial statements

c. Accounting policy on recognition, measurement and

treatment: transactions in foreign currency, cash and cash equivales,

debt, inventory assessment, upfront cost, fixed assets,

income tax, and so on, including:

1) Recognition, accounting and accounting policies regarding

fixed assets, among them:

a) Asset belonging to the cooperative derived from the donation

b) Terms of fixed asset usage of the donation

c) Economic/engineering age designation policy as well as

depreciation method

d) These things are considered important regarding fixed assets

2) accounting policies on supplies, such as:

a) Supply-type supplies

b) Use inventory assessment method

c) Treatment of related special problems

with supplies

d) The inventory logging method used.

3) Policy accounting of receivables, such as:

a) Types of debt

b) Indebable receivables

c) Credit Requirements and payment terms

d) Treatment of related special issues

with a debt.

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d. Explanation that supports outposts and calculation of the remainder of the results

the effort that the value of the material (based on the provisions of

each cooperative) in accordance with the order of the presentation of each

the financial report component and the order of presentation The post-post

.

e. Records on the cooperative financial statements must be clear and real,

loading other information such as:

1) Co-cooperative business activities

2) Cooperative services activities to members

3) Cooperative business activities with non members who

targeted and executed.

2) The information regarding business activities Cooperatives with non

targeted and executed members.

3) Cooperative activities to promote the economy and

development of member resource capabilities through

education and training.

2. The SHU division and the use of backup based on the provisions

apply in the cooperatives are concerned.

3. Host and influential member meeting decisions

against accounting treatment and presentation of financial statements.

4. Disclosure of transactions with parties with a relationship

special

5. Disclosure of important events after balance sheet date

6. Financial report completion date

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BAB XI

DECREASE IN ASSET VALUE

SCOPE

The decrease in value loss occurs when an asset's recorded value exceeds the amount

that can be obtained back. This policy must be specified in

accounting for the decrease in the value of all assets, except for the emerging assets

of the work reward.

DECREASE IN VALUE

a. A given loan and a debt

1) Decline the value of the given loan and the debt was formed

amounting to an estimated loss of loss

2) The decrease in value is determined by paying attention among others

experience, industry prospects, venture prospects, financial conditions

with an emphasis on cash flow, paying ability

debtors, and agunan mastered.

b. Supplies

1) The sale price is reduced the cost to complete and sell

Koperation must assess at any reporting date whether

supplies down its value. The cooperative had to make an assessment

by comparing the recorded number of each inventory type

(or the same supply group, at the sale price

minus the cost to complete and sell. If an

type of inventory or supply group is down its value, then

the cooperative must recognize the loss in the Effort Report

over the difference between the recorded number and the reduced sale price

the cost to complete and sell.

2) Recovery decrease in value

Koperation must make a new assessment of the reduced sale price

the cost to complete and sell in any period

next. If the situation in the previous period caused

the inventory dropped its value no longer or any real evidence

a rise from the sale price was reduced the cost to complete

and sell due to changing economic conditions, then the cooperative

must recover the number of previous value declines, so

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The new recorded number is a lower value between the price

the acquisition and sale price is reduced the cost to complete

and sell the revised one.

3) Other Assets

Cooperative should assess at any reporting date whether

there is an indication that there are assets that are down in value. If

those indications exist, the cooperative must estimate the reasonable value

minus the cost to sell those assets.

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BAB XII

P E N U T U P

The General Accounting of the Real Sector Cooperative Accounting was crucified as

guidance for real sector cooperatives in the drafting of financial statements

as well as for Pembina Cooperative in Indonesia in carrying out tasks

coaching.

MINISTER OF COOPERATIVES AND SMALL BUSINESSES

AND MEDIUM REPUBLIC OF INDONESIA

AAGN. PUSPAYOGA

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2015, No. 1491 -56-

a. Examples of Consumer Cooperative Balance Illustration

COOPERATIVE ........ (type) "XYZ"

BALANCE

POSITION: 31 December 20X1 and 20X0

I. ASET 20X1

(Rp.)

20X0

(Rp.) II. LIABILITIES AND EQUITIES

20X1

(Rp.)

20X0

(Rp.)

I. 1 ASSET SMOOTHLY II.1 LIABILITY

SHORTER

I. 2

I. 1.1 Kas

I. 1.2 Bank

I. 1.3 Valuable Letter

I. 1.4 Pidebt effort

I. 1.5 receivables

unpaid

I. 1.6 Supplies

equipment

office

I. 1.7 Stock supply

merchandise

I. 1.8 Cost paid

upfront

I. 1.9 Revenue

still must be accepted

I. 1.10 Other lancer Assets

I. 1.11 The Number of Assets

Lancar

ASSETS NOT SMOOTHLY

I. 2.1 Long-term Investment

length

I. 2.2 Investment Property

I. 2.3 Akum shrinkage

investment property

I. 2.4 fixed assets

I. 2.4.1 Land

I. 2.4.2 Building

I. 2.4.3 Engines and

Vehicles

I. 2.4.4 Inventaris &

office equipment

I. 2.4.5 I m depreciation

assets fixed

xxx

xxx

xxx

(xxx)

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

(xxx)

xxx

xxx

xxx

xxx

xxx

II.1.1 SimFront

member

-Simms

voluntary

-Simms

futures

II.1.2 The SHU fund

II.1.3 Utang effort

II.1.4 Utang

Bank/Lemb

Another Keu

II.1.5 Utang jk.

other short

II.1.6 Load that

still must

be paid

II.1.7 Revenue

received

upfront

Xxx

Xxx

Xxx

xxx

xxx

xxx

xxx

xxx

xxx

Xxx

Xxx

Xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx xxx Number Of Liability

Short Term

xxx xxx

Xxx

xxx

(xxx)

xxx

xxx

xxx

xxx

(xxx)

Xxx

xxx

(xxx)

xxx

xxx

xxx

xxx

xxx

(xxx)

II.2 LIABILITY

LENGTH

II.2.1 Utang

Bank/Lemb

Other Keu

II.2.2 Liability

post-post

work

II.2.3 Liability Jk.

Another length

-Modal

The inclusion

Xxx

Xxx

Xxx

xxx

Xxx

Xxx

Xxx

xxx

The Number Of Liability

Long Term

xxx xxx

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I. 2.5. The assets are not

tangible

I. 2.5.1 Akum amort. assets

intangible

I. 2.6 Asset is not smooth

other

The Number of Not Lancar Assets

Xxx

(xxx)

xxx

Xxx

(xxx)

xxx

III EQUITY

III.1.1 Stash

Principal

III.1.2 Mandatory Stash

III.1.3 Grant

III.1.4 Reserve

III.1.5 SHU Year

Walk

Xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx xxx The amount of the xxx xxx Equities

ASSET NUMBER XXX XXX

THE NUMBER OF LIABILITIES AND

EQUITY XXX XXX

Calculations of Effort

CALCULATION OF BUSINESS RESULTS

Position: 31 December 20X1 and 20X0

Description 31 December 20X1 31 December 20X0

Revenue:

member gross service

Subject of member services

xxxx

(xxxx)

xxxx

(xxxx)

Neto Member Services (a) xxxx xxxx

Revenue from Non Members

Sales at non-members

Sales Load Sales

xxxx

(xxxx)

xxxx

(xxxx)

Laba/non Member (b) xxxx xxxx

SHU Kotor (a + b) xxxx xxxx

Operational Load

-Load Effort

-Administration Load And General

-The Percofeeling load

xxxx

xxxx

xxxx

xxxx

xxxx

xxxx

Total Operational Load (c) xxxx xxxx

SHU Operational ((a + b)-c) xxxx xxxx

Revenue and Other Load

-Other Revenue

-Other Load

xxxx

(xxxx)

xxxx

(xxxx)

SHU Before Bunga and Taxes xxxx xxxx

-Load Interest (xxxx) (xxxx)

SHU Before Tax xxxx xxxx

-Income Tax xxxx xxxx

SHU After Tax xxxx xxxx

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b. Sample illustration of the Kas Report

COOPERATIVE "XYZ"

The Kas Current Report (direct method)

Position: 31 December 20X1 and 20X0

Description 20X1 20X0

I. Cash flow from Operation Activity

Acceptance of Kas

-Acceptance of Kas from service to members

-Acceptance of Kas from non-member sales

xxx

xxx

xxx

xxx

Spending Kas

- Barang/service payment to members

-payment of barber/services to non members

-Operating and administration fees

-Interest costs

-Tax fee

-extraordinary post payment

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

The amount of Kas Flow from the Operation xxx xxx Activity

II. Cash Flow of Investment Activities

Acceptance

-Sales Letter priced

-Long-term investment sales

-Investment Property Sales

-Fixed Asset Sales

Spending

-Purchase Valuables

-Purchase of long-term investment

-Purchase Investment Property

-Purchase Fixed Assets

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

The amount of Kas Flow from Xxx Xxx

III Investment Activity Cash flow from the Funding Activity

Acceptance

-Stash Principal

-Compulsory Savings

-Grant/donation (in form of money)

-Debt Mail

-Loan Bank/Other Financial Instituts

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

Expense

-Debt Payment

-other financial bank/financial institutions

xxx

xxx

xxx

xxx

The amount of Kas Flow from xxx xxx Funding Activity

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Total Flow Kas xxx xxx

Initial Cash balance period xxx xxx

The final Cash balance of the xxx period xxx

c. Example illustration of the Equities

COOPERATIVES "XYZ"

Equity Change Report

Position: 31 December 20X1 and 20X0

Deposits

Principal

Savings

Mandatory Backup Grant

SHU Not

Total Shared

Initial Balance

Addition

(reduction)

Last Saldo

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx

xxx xxx

xxx

xxx

xxx

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