Regulation Of The Minister Of Cooperatives And Smes Number 12/per/m. Kukm/ix/2015 2015

Original Language Title: Peraturan Menteri Koperasi dan UKM Nomor 12/PER/M.KUKM/IX/2015 Tahun 2015

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Microsoft Word-BN 1491-2015. doc REPUBLIC INDONESIA No. 1491, 2015 KEMENKOP-SME. Insurance. Real Sector Of Cooperation. General Guidelines. Repeal. REGULATION of the MINISTER of COOPERATIVES and SMALL and MEDIUM ENTERPRISES of the REPUBLIC of INDONESIA number 12/Per/m. KUKM/IX/2015 ABOUT GUIDELINES of the COOPERATIVE SECTOR ACCOUNTING for REAL with the GRACE of GOD ALMIGHTY the MINISTER of COOPERATIVES and SMALL and MEDIUM ENTERPRISES of the REPUBLIC of INDONESIA, Considering: a. that basically financial accounting and the financial statements of the cooperative sector in the real intended to provide information to the financial liability of a business entity for real sector cooperative in an orderly and transparent decision-making for authors must comply with the guidelines of the accounting Cooperative the real sector; b. that to realize the goals referred to in letter a, then the necessary refinements to the Regulations of the State Minister of cooperatives and small and medium enterprises number 04/Per/m. KUKM/VII/2012 about the accounting guidelines of the cooperative, in order to organize the accounting system of cooperatives which have business in the real sector to conform with the principles of cooperation and the development of the financial accounting standards; www.peraturan.go.id 2015, no. 1491-2-c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of cooperatives and small and medium enterprises about the accounting guidelines of the Real sector of the Cooperative; Remember: 1. Act No. 25 of 1992 concerning Perkoperasian (State agencies of the Republic of Indonesia Number 116 of 1992, an additional Sheet of the Republic of Indonesia Number 3502); 2. Act No. 23 of 2014 about local governance (State Gazette of the Republic of Indonesia Number 244 by 2014, an additional Sheet of the Republic of Indonesia Number 5587); 3. Government Regulation Number 38 in 2007 about Government Affairs Divisions between the Government, local governance and local governance Provincial district/city (State Gazette of the Republic of Indonesia Number 82 in 2007, an additional Sheet of the Republic of Indonesia Number 4737); 4. Regulation of the President of the Republic of Indonesia number 7 by 2015 about the Organization of the Ministry of State (State Gazette of the Republic of Indonesia number 8 by 2015); 5. Regulations of the President of the Republic of Indonesia Number 62 by 2015 about Ministry of cooperatives and small and medium enterprises of the Republic of Indonesia (the State Gazette of the Republic of Indonesia by 2015 Number 106); 6. Regulation of the Minister of cooperatives and small and medium enterprises of the Republic of Indonesia number 10/PER/m. KUKM/IX/2015 about Institutional Cooperative; Notice: statement of financial accounting standards Revocation (PPSAK) 8 concerning Revocation Statement of financial accounting standards (PSAK) 27: Accounting cooperative. www.peraturan.go.id 2015, no. 1491-3-decide: define: REGULATION of the MINISTER of COOPERATIVES and SMALL and MEDIUM ENTERPRISES ABOUT the ACCOUNTING GUIDELINES of the COOPERATIVE SECTOR in the REAL. Article 1 General guidelines of real Sector Cooperative Accounting is as listed in the annex to this regulation and are the part that is an integral part of this regulation. Article 2 of the guidelines of the Accounting of real Sector of cooperation referred to in article 1 is a guide in the preparation of the financial statements of the cooperative sector in Indonesia and real at the same time as a guide in the construction of a cooperative by the Minister as well as other parties concerned. Article 3 (1) of the real sector Cooperatives do not have public accountability, then the required financial reports refer to Standard financial accounting Entities Without public accountability (SAK ETAP-). (2) the cooperative sector has real public accountability, financial reports mandatory use of financial accounting standards (SAK-General). Article 4 (1) of the real sector Cooperatives using Financial accounting standards Entities public accountability (SAK-ETAP) can switch to using Public Finance accounting standards (SAK-General). (2) the cooperative sector, the real General financial accounting standards (SAK-General) were not allowed to return using the standard www.peraturan.go.id 2015, no. 1491-4-financial accounting Entities Without public accountability (SAK ETAP-) (3) guidelines for financial accounting and loan cooperative efforts to save and borrow and Sharia financing by a cooperative governed by regulation of the Minister of cooperatives and small and medium enterprises. Article 5 With the establishment of this rule, the rules of the State Minister of cooperatives and small and medium enterprises number 04/Per/m. KUKM/VII/2012 about the accounting guidelines of the Cooperative revoked and declared inapplicable. Article 6 this Ministerial Regulation comes into force on the date of promulgation. www.peraturan.go.id 2015, no. 1491-5-so that everyone knows it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia. Established in Jakarta on September 28, 2015, MINISTER of COOPERATIVES and SMALL and MEDIUM ENTERPRISES of the REPUBLIC of INDONESIA, ttd. AAGN. PUSPAYOGA Enacted in Jakarta on 8 October 2015, DIRECTOR GENERAL of the MINISTRY OF JUSTICE Legislation and HUMAN RIGHTS of REPUBLIC of INDONESIA, ttd. WIDODO EKATJAHJANA www.peraturan.go.id 2015, no. 1491-6-ANNEX REGULATIONS the MINISTER of COOPERATIVES and SMALL and MEDIUM ENTERPRISES of the REPUBLIC of INDONESIA number 12/Per/m. KUKM/IX/2015 of the ACCOUNTING GUIDELINES of the COOPERATIVE SECTOR COOPERATIVE ACCOUNTING GUIDELINES of REAL SECTOR REAL CHAPTER I INTRODUCTION a. Background task of Government in establishing and developing the cooperative as a business entity as well as the economic movement of the people is to realize the professionally managed cooperatives by applying the principle of openness , transparency and accountability that can be recognized, accepted and trusted by either members in particular and the public in General. One of the indicators of the implementation of the application of the principle is through the preparation of the financial statements are honest, orderly and fair. Due to the cooperative sector has a real identity, then the application of accounting standards and the delivery of a robust report also shows specificity compared with accounting standards and other business entity financial statements in General. The financial statements of the cooperative sector in the real present information regarding conditions, performance and changes in financial position of the cooperative, which is beneficial to strategic decision making for the development of the real sector of the cooperative. These guidelines constitute a refinement over previous Cooperative Accounting Guidelines, which contain the standard accounting practices in cooperative with attention to changes in the development of financial accounting Standard in Indonesia and not the enactment of a statement of Financial accounting standards (PSAK) regarding Accounting Standards Board Accounting cooperative finance, Bond www.peraturan.go.id


2015, no. 1491-7-Accountant Indonesia on 8 April 2011 through the Statements of financial accounting standards for the removal of the number 8 (PPSAK-8) upon revocation statement of financial accounting standards (PSAK) Accounting concerning Cooperatives. This manual sets out the form, the contents of the presentation and disclosure of financial statements of the cooperative sector in the real interests of the co-operative as well as internal to other parties as the users of the financial statements of the cooperative. This manual is a reference that must be obeyed by the real sector and cooperatives Builder cooperative in doing the coaching in drawing up the financial statements of the cooperative sector in the real. These guidelines are created as a reference for the real sector cooperatives do not have public accountability, then the application of financial accounting financial accounting Standards refers to Entities Without public accountability (SAK ETAP-). While the cooperative sector has real public accountability, mandatory use of financial accounting standards (SAK-General), such as cooperative sector a real bond has published a cooperative, the cooperative bonds, accept capital participation and cooperatives that formed another legal entity (limited liability company). B. Objective the objective of the accounting guidelines of the Real sector of the Cooperative is to provide guidelines on the presentation of raw financial reports of real sector cooperative (cooperative services, consumer cooperatives, cooperative marketing and cooperative producers) who have a business activity services for trade and industry, thus helping administrators understand the principles that are used as a basis in the preparation of the report of the financial responsibility of the cooperative sector to real member in the annual Member meeting or for the purpose of interpretation by other parties concerned. C. the accounting guidelines of the Target Objectives of the cooperative Sector is for Real: www.peraturan.go.id 2015, no. 1491-8-1. Providing financial information that helps the user reports in decision-making and establish cooperative investment in the real sector. 2. Provide information on changes in assets, liabilities and equity cooperative are real; 3. Provide the information that the management of the cooperative in accordance with the values and identity of the cooperative; 4. Disclose information relating to financial reports that are relevant to the needs of the users of the report. D. scope of the accounting guidelines of the cooperative sector in this real set of real sector cooperative financial information presented in the balance sheet, the calculation results of the efforts, the report changes in equity, cash flow statement, dancatatan the financial statements. E. general sense of Common Sense in the guidelines include the following matters: 1. The cooperative is a business entity that included those of a cooperative or legal entities with the underpinning its activities based on the principles of the cooperative movement as well as the people's economy which is based upon the principle of kinship, as stipulated in Act No. 25 of 1992 concerning Perkoperasian. 2. Primary Cooperative is a cooperative founded by and composed of a. 3. Secondary Co-operative is a co-operative founded by and composed of the legal entity of cooperatives. 4. the guidelines of the Accounting of real Sector Cooperative is a guide that provides instructions for the preparation of the accounting of real sector cooperative governing accounting for real sector cooperative legal entities over the transactions arising from the business activities of the cooperative relationships with members, non-members and/or other cooperatives. www.peraturan.go.id 2015, no. 1491-9-5. Accounting of real Sector Cooperative is a systematic record-keeping system that reflects the real sector cooperative management transparent and responsible in accordance with the values, norms and principles of cooperative governance and good management. 6. Service to Members is the real sector cooperative transaction with a member who is the relationship of service buy/sell goods/services and or give loans to members. 7. Sales to Non-members is the real sector cooperative deals with non-members which is a business relationship upon sale of goods/services. 8. Cost of goods sold is the economical sacrifice or the price of goods/services acquisition (purchase price) that is necessary for real sector cooperatives to earn income in a given period. www.peraturan.go.id 2015, no. 1491-10-CHAPTER II the SPECIAL CHARACTERISTICS of the COOPERATIVE A. Co-op Identity 1. The cooperative is a business entity that consists of a person or legal entity of cooperatives by underpinning its activities based on the principles of cooperation, as well as people's economic movement based on the principle of family; 2. Cooperative established and do activities based on values: honesty, openness, social responsibility and caring for others; 3. The principle of cooperatives is one of unity as the Foundation of cooperative life, consisting of: a. Membership is both willing and open b. Management done democratically c. Division of the remainder of the results of the efforts carried out equitably in proportion to the magnitude of the services of business each Member d. granting of retribution are limited to capital e. Independence f. perkoperasian g. Education cooperation among cooperatives the entire principle of this cooperative is the essence and basis of the work of the cooperative as a business entity and is the hallmark of a cooperative that sets it apart from other business entities. 4. Cooperative aims at advancing the welfare of members in particular and society in General as well as join the build order of the national economy in order to realize a society forward, just and prosperous. 5. A member of the cooperative is the owner of the cooperative service users at once. B. the identity of cooperatives 1. The main characteristics of the cooperative is a cooperative member's position as owner and user of the services of the cooperative. Based on the foregoing, the cooperative has some characteristics as follows: www.peraturan.go.id


2015, no. 1491-11-a cooperative formed by members on the basis of the same economic interests; b. Cooperative was established and developed based on the values of independence, solidarity, justice, equality and democracy, social responsibility and concern for others; c. Cooperative was founded, governed, managed, monitored and exploited by its members; d. basic tasks of cooperation is serving the needs of its member economies in order to promote the welfare of members; e. If there is an excess of capability services cooperative members then excess capability services may be used to meet the needs of the surrounding community. 2. Cooperative sector can have real business activities in the field of business services, trade and production business venture. 3. Each member as the owner who is closely related to the rights and obligations, at least include the following: a. grant voting rights to participate in the decision-making process through the Member meeting/annual Member meeting, among other things: 1) ratified the statutes, bylaws, regulations, special cooperation and strategic cooperative policy; 2) Select, appoint and dismiss administrators and supervisors; 3) Endorses report on accountability for administrators and supervisors as the responsibility of the management and oversight of cooperatives; 4) sets the work plan (RK) and the plan of budget revenues and expenditures of the cooperative (RAPBK); 5) Confirms the Ordinances other operational agenda. b. Active surveillance through a system of oversight that apply at the time of the meeting of members, for example in the form of: www.peraturan.go.id 2015, no. 1491-12-1) respond to the content of the articles of Association, bylaws, regulations and special cooperative organization in the field of strategic policy management, services, business and finance; 2) responded to a report of accountability for administrators and supervisors; 3) responded to the work plan administrators and Trustees of the cooperative; 4) respond to the provision of other operational agenda. c. actively developing co-operative capital, both capital that determines ownership (principal deposits, deposits required) as well as the capital did not specify ownership cooperatives, such as voluntary deposits, deposits for futures or capital investment. d. takes part actively in cooperative risk loss suffered by cooperatives, limited savings and deposits mandatory staple. 4. Participation of members as user embodied in koperasinya service utilizing the liveliness. On a consumer co-operative active members purchase goods/services the needs of consumption, on cooperative services provide a service that is not an item so as not to buy dollars, on cooperative producers active members purchase goods/services to the needs of production and input on the cooperative marketing sell its products to the cooperative to be marketed together-equal and or through the cooperative. 5. Based on the characteristics of a cooperative referred to in number 1, then these guidelines govern the treatment arising from the relationship between the Ministry of cooperatives with cooperative transactions between members, with non-members and other specific transaction on the real sector of the cooperative. 6. cooperative Deals with members of the special relationship which is called relationship service. For transactions with non-cooperative member called the business relationship. The accounting treatment arising from the relationship of such transactions must be separated, since it should reflect the implementation of the principle, www.peraturan.go.id 2015, no. 1491-13-goals and functions of cooperatives to improve the welfare of the members, and the general public. For certain reports need to be consolidated in such a way, so as to reflect the conditions and the achievement of cooperation in providing services to members and to do business with non-members. www.peraturan.go.id 2015, no. 1491-14-CHAPTER III FINANCIAL STATEMENTS a. General provisions given the users of the financial statements of the cooperative is a cooperative members, administrators, trustees and other stakeholders (the Government, creditors and other parties concerned) the financial statements must meet the conditions of qualitative presentation of financial statements, among other things: 1. the nature of the specific Characteristics of the financial statements of the cooperative sector in the real they are: a. financial statements is part of the accountability report of the Executive Board during one accounting period , which can be used as a basis for assessing the results of the work of the management of the cooperative; b. the financial statements of the cooperative sector a real reporting system is part of a cooperative devoted to internal and external parties in the cooperative sector in the real. c. the financial statements of the cooperative sector in the real must be berdayaguna to its members, so that party members can assess the economic benefits given the real sector and cooperatives also useful to know: 1) the achievement of real sector cooperative activities unit specifically tasked with providing services to its members for a particular accounting period. 2) achievements of real sector cooperative activity units that are specifically intended for business purposes by non-members for a particular accounting period. 3) other important Information that affect the State of the cooperative financial short term and long term. 2. Compliance with the accounting standards of cooperatives should be stated explicitly and in full upon adherence to the SAK ETAP-stated in the notes to financial statements. This statement should not be included in the notes to the financial report if it does not meet all the conditions of the SAK ETAP-. www.peraturan.go.id


2015, no. 1491-15-3. Continuity of Business (Going Concern) the financial statements must be prepared on the basis of the continuity of effort and assumptions according to a reader of financial statements, that the real sector cooperatives will continue to operate in the future unless their financial reports are compiled for a specific purpose, such as the plan of dissolution, amalgamation, melting and separation, then it should be disclosed in the notes to financial statements. 4. The components of the financial statements of real sector real sector Cooperatives should present a report to the financial responsibility of the cooperative in the form of financial statements published at least as much as 1 (one) month prior to the annual Member meeting activity (RAT) was held, in the form of: 1) balance sheet 2) calculation of the business results of 3) reports changes in equity. 4) 5) cash flow statement notes to financial statements; Real sector cooperatives must present the financial statements in full and accompanied by sheets of a sysop responsibility statement signed by enough postage labels above. B. Qualitative Characteristics of financial statements the financial statements of the cooperative Purpose Co-operative is to provide information about the financial position, performance and useful information for managers, members of cooperatives and other users in interpreting the State of the management of the cooperative. The presentation of the information financial statements of the cooperative should pay attention to the provisions of the ETAP-SAK is the qualitative information, such as: 1. It is understood an important quality of the information presented in the financial statements is easy to be understood by the user; 2. Relevant financial information must be relevant to the needs of users for the decision-making process and help in www.peraturan.go.id 2015, no. 501-16-do the evaluation of the events of the past, the present and the future; 3. Materiality of information delivered in a sufficient amount of material. Posts that amount of material presented in the financial statements individually. While the amount is not material can be incorporated into all have properties or functions. Information is considered material if omission to list (omission) or errors in records (misstatement) affect the decisions taken; 4. The reliability of the Information has quality reliable if error free material and bias (if intended to influence a decision or policy making for the purpose of achieving a particular result; 5. The substance of the transaction form and outperformed the events recorded and are presented in accordance with their substance and economic reality and not just a form of law. 6. Consideration of the Healthy Consideration in healthy contain elements of prudence at the time of the consideration required under the conditions of uncertainty, so that assets or income are not presented higher obligation or burden not presented lower. The use of the healthy consideration does not allow the formation of asset or income lower or recording an obligation or burden is higher; 7. Completeness in order to be reliable, the information in the financial reports should be complete in terms of materiality and cost. Deliberate action to not reveal results in information into incorrect or misleading, because it is unreliable and lacking sufficient if in terms of relevance; 8. Can compare the user must be able to compare the financial statements of the cooperative between periods to identify a tendency www.peraturan.go.id 2015, no. 1491-17-position and financial performance. Users should also be able to compare the financial statements between cooperatives or cooperative with other business entities, to evaluate the financial position, performance and changes in financial position are relative; 9. Timely Information in the financial statements should be able to influence the economic decision of users. Timely provision of information includes financial statements in the period of decision-making; 10. The balance between the costs and benefits of the evaluation of costs and benefits is a substantial consideration process. In the evaluation of benefits and costs, the entity should understand that benefits information may also benefit enjoyed by external users. C. measurement of the elements of the financial statements the measurement process is the determination of the amount of money used entities to measure the assets, liabilities, revenue and load in the financial statements. This process includes the selection of a particular measurement basis. A common measurement basis is historical cost and fair value: 1. Historical Cost of an asset is the amount of cash or cash equivalents paid or the fair value of the payment is given to acquire an asset at the time of acquisition. Liabilities are recorded in the amount of cash or cash equivalents received or the fair value of the assets of a non cash received in exchange of the obligation at the time of the occurrence of the obligations. At the time of initial recognition, assets should still be measured of the acquisition cost. 2. Fair Value is the amount that is used to exchange an asset, or to complete an obligation between the parties wished and have adequate knowledge in a transaction with reasonable. D. Accruals Basis entity must compile financial reports, using the accrual basis, except for the cash flow statement. In accrual basis, www.peraturan.go.id posts


2015, no. 1491-18-is recognized as an asset, liability, equity, revenue, and the load (the elements of financial statements) when it meets the definitions and criteria for the recognition of such outposts. E. Remove the real sector Cooperative Mutual should draw up the financial statements of the cooperative, for example over the asset with liability for income with a load unless allowed by the other applicable rules. 1. For example, the measurement of backup against cooperatives (from the SHU) is not clear, as with each other receivables no collectible value or damage or wear and tear and other supplies. 2. If the activities of an entity which it does not include regular buying and selling assets not smoothly (including investments and operating assets), then the entity reporting profit and losses on asset disposals by reducing sales results with the number of recorded assets and related sales load. F. Consistency of presentation the presentation and classification of posts in the financial report should remain the same (consistent) of periodeke the following period. A change in presentation is only allowed when: a. Standard requires that a change in the presentation of b. significant changes in the nature of the operations of the entity, or a financial report of the study of which requires the use of the presentation, or other classification considered more adequate. G. Accounting Cooperative Real Sector 1. This Type Of Transaction In The Real Sector Of The Cooperative. a. transactions between cooperatives with members consisting of: 1) deposit Transactions, may take the form: a) the Paid-up capital that determines ownership (principal deposits, deposits required). b other Deposits) do not determine ownership (such as voluntary deposits, savings, deposits other deposits and Futures). 2) Transaction Service, may take the form: www.peraturan.go.id 2015, no. 1491-19-a) service in the form of channeling and procurement activities of the goods/services to meet the needs of members. b) provide and transmit the input requirements for the activities of the production process of business members. c) Service delivery of goods/services produced for marketed by the cooperative. b. transactions between cooperatives with non-members, may take the form of: 1) the sale of goods/services to non-members or the general public/companies; 2) Purchase goods/services from non-members. c. Special Deals on real sectors of cooperation, may take the form of: 1) acceptance and inclusion for payback business activities/projects from members or other parties. 2) acceptance of the capital contribution (grant/donation) from the Member or any other party; 3) Allocating "load perkoperasian"; 4) establishment of reserves. 2. Recognition and Measurement (Treatment), Presentation and disclosure. In the application of accounting and preparation of financial statements conducted the process of recognition and measurement (treatment), presentation and disclosure of each transaction and the estimated top accounting events on cooperative, can be explained as follows: a. Recognition is the process of the establishment of a post/accounts in the balance sheet or the calculation report business results (PHU) that has a value or costs that can be measured, where the economic benefits related to such estimates , will flow from or into a cooperative entity; b. Measurement is the process of the determination of the amount of money used by the cooperative to measure the value of the assets, liabilities, revenue and load in the financial statements; c. Presentation is the process of placing the posts/accounts (estimated) in the financial statements appropriately and reasonably; www.peraturan.go.id 2015, no. 1491-20-d. Disclosure is the awarding of additional information is needed to explain the elements of the post/accounts (estimated) to interested parties as a note in the financial statements of the cooperative. The purpose of the statement above is in order for the application of accounting can be done by the real sector cooperative entity are measured, appropriately, reasonably and consistently, so that the financial statements presented are true, accurate and responsive. 3. The recording of Real Sector Cooperative Accounting record-keeping accounting cooperative elements include posts/accounts (estimated) in the calculation of the balance sheet, business results, report changes in equity, cash flow statement, and notes to financial statements. 4. Recognition of the elements of financial statements financial statements item Recognition is the process of formation of a heading in the balance sheet or report calculation results of the business which meet the definition of an element and satisfies the following criteria: a. the possibility exists that the economic benefits associated with the post will flow to or from within the entity, and b. the post has value or cost can be measured reliably. The concept of the probability recognition criterion used in referring to the sense of the degree of uncertainty that the future economic benefits associated with the post will flow from tau kea in the entity. The study of the degree of uncertainty inherent in the current future economic benefits is done on the basis of the evidence associated with the condition are available at the end of the reporting period the time of preparation of the financial statements. The recognition of an email is a cost or value that can be measured reliably. In many cases, the cost or value of an email is known and in many cases other costs or value must be being estimated. The use of a worthy estimation www.peraturan.go.id


2015, no. 1491-21-is an essential part in the preparation of the financial statements without reducing the level of reliability. However, if a decent estimate is not possible, then the post is not recognized in the balance sheet or report the rest of business results. A post that fail to meet the criteria of the confession remains need to be disclosed in the notes of the financial statements, schedule additional explanation or material. 5. The selection and application of Accounting Policies the Accounting Policies, the basic principle is, conventions, rules and certain practices applied by an entity of cooperatives in concoct and presenting their financial reports. If SAK ETAP-not specifically set up a transaction, other event or condition, then management must use reasoning (judgement) to develop and implement a policy that generates the accounting information: i. serves to honestly the financial position of the financial performance and cash flows of an entity of cooperatives. II. the economic substance of the transaction reflects, other events and conditions as well as not only menverminkan the form of law. III. a neutral that is free from bias. IV. reflect prudence (conservatism), and v. are complete in all material things of real sector cooperative Entity must select and apply policy consistently to akuntansinya transactions, other events and conditions, unless the SAK ETAP-specifically requires or permits categorisation outposts so that different accounting policy is appropriate. If SAK ETAP-require or allow such categorization, then an appropriate accounting policies are selected and applied consistently to each category. Real sector cooperative entities should change accounting policy only if such changes: a) the required change according SAK ETAP-, or www.peraturan.go.id 2015, no. 1491-22-b) will produce financial statements that provide information that is reliable and more relevant regarding the influence of transactions, other events or conditions against the financial position, financial performance or cash flows. 6. The identification of the financial statements of the cooperative sector in the real must identify clearly each component of the financial statements including notes to financial statements. If the financial report is a component of another report, then the financial statements should be distinguished from other information in the report. In addition, the following information is presented and repeated whenever necessary on each page of the financial statements. a. name of cooperatives rapporteur and a change in the name of the last period of the report. b. the date or the period covered by the financial statements which is more appropriate for each component of the financial statements. c. Declare currency used in reporting d. Rounding the numbers used in the presentation of financial statement notes to financial statements of the cooperative must disclose: a. General information regarding the history of the establishment, a legal entity, the type of cooperatives as well as the registered office address domicile, business license, TAX ID, Group Business Field (KLU) b. list of Executive Board and supervisory co-operative c. Description of the nature of the operation and its main business activity d. Accounting Policy embraced e. Explanation outposts of important financial statements f. Events after the date of the balance sheet Date g. an explanation of the financial statements. www.peraturan.go.id 2015, no. 1491-23-CHAPTER IV ACCOUNTING ASSETS a. General provisions the future economic benefits embodied in an asset are the potential of these assets to make a donation, either directly or indirectly against the flow of cash and cash equivalents to the cooperative. The cash flow can occur through the use of the assets or ownership of the assets of the release. 1. An asset is the wealth that owned and managed the cooperative to run business operations; 2. An asset is a resource controlled by the cooperative as a result of past events and from which future economic benefits expected to be obtained of the cooperative; 3. Assets acquired from donations (grant), who is not tied to its use, is recognised as an asset. B. Components of assets: 1. Assets smoothly a. Understanding Assets i.e. assets which have a smooth time benefits for less than one year and meet the criteria: 1) is expected to be realised or possessed for sale or use, the accounting cycle in a period of cooperation. 2) Owned to be traded (bought and sold dollars); 3) are expected to be realised within 12 months after the end of the reporting period. b. Assets smoothly covers the estimated components: 1) Cash is the value of paper currencies and metals, both in rupiah or foreign currency as means of payment and ready and free for the General activities of the company membiayaai a. recognition and measurement (Treatment) Cash Transaction is recognized as an asset and are recorded in the amount of face value. www.peraturan.go.id 2015, no. 1491-24-b. presentation of Cash assets in the post presented smoothly. Cash in the form of currency asingharus presented by converting into rupiah. c. the disclosure of matters which should be explained in the notes to financial statements such as the details of the amount of money cash and rupiah exchange rate explanation per report date. 2) banks, is a co-operative bank deposits of certain liquid investments, such as savings, current and deposit and other deposits. a. recognition and measurement (Treatment) Bank transactions are recognized as assets and note of face value. b. presentation of the Bank's assets in the post smoothly served c. the disclosure of matters which should be described e.g. details of deposits/savings/giro/bank deposits in different banks. 3) securities is the investment in various forms of securities, which can be melted down and sold in cash at any time; a. recognition and measurement (Treatment) Transactions are recognized as assets and note amounting to the value of his acquisition. b. Presentation presented at the pos is the assets smoothly. c. disclosure of Details of securities which give the information classification, the type, nominal, issuer, maturity. 4) Receivables receivables are cooperative efforts, as a result of delivery of goods/services to other parties that are not paid in cash. www.peraturan.go.id


2015, no. 1491-25-a. recognition and measurement (Treatment) Transactions are recognized as assets and note amounting to the value of the acquisition of receivables. b. Presentation presented at the pos is the assets accounts receivable net value amounted to smoothly, that is the value of the accounts receivable balance is reduced by the effort estimates are likely not tertagihnya receivables (receivables loss reserves). c. disclosure of details of the accounts receivable business and describes the accounts receivable that happened with the members and with non-members. 5) Inventories is the value the wealth of cooperatives that invested in the form of supplies of merchandise, raw materials, goods in process, finished goods with the criteria:-available for sale in the normal business activities – still in the production process to be finished later sold-will be used for the production of goods – goods for sale (raw materials, auxiliary materials or equipment). a. recognition and measurement (Treatment) Transactions are recognized as assets and note amounting to the value of obtaining supplies. b. Presentation presented at the pos is the assets smoothly. c. disclosure of details of the supply based on the type and amount of inventory and supplies group warranted. 6) Fees paid in advance, are a number of funds that have been paid out to other parties to obtain the benefit of certain goods/services. Example: lease a building paid upfront for a specified period of more than one accounting period. www.peraturan.go.id 2015, no. 1491-26-a. recognition and measurement (Treatment) Transactions are recognized as assets and note amounting to the value of his acquisition. b. postal assets are presented in the Presentation smoothly. c. disclosure of important matters relating to the agreement. 7) income that Still have to be accepted is the income of various types of cooperatives that can already be recognized as income but not yet accepted payment in cash; a. recognition and measurement (Treatment) Transactions are recognized as assets and note of face value. b. postal assets are presented in the Presentation smoothly. c. disclosure of important matters related to the agreement and the occurrence of a cash advance. 8) down payment, is the number of payments made upfront payments as cooperative as payment for the purchase of goods or services which are not yet physically received, payment in advance upon the tax upfront payment of 25 and Article of its kind. a. recognition and Measurement (perlakuaan) Transaction is recognized as an asset and a note of the value of the acquisition. b. postal assets are presented in the Presentation smoothly. c. disclosure of Things – important things related to the agreement and document the occurrence of cash advance 9) PPH paid upfront are a number of payments made upfront payments as a cooperative top tax installment Article 25. www.peraturan.go.id 2015, no. 1491-27-a. recognition and Measurement (perlakuaan) Transaction is recognized as an asset and note amounting to a nominal value b. postal assets are presented in the presentation smoothly. c. disclosure of SHU after taxes last year and the Division within 12 months 10) Assets Other assets, is Smoothly not included as items 1 to 9 above. a. recognition and measurement (Treatment) Transactions are recognized as assets and note of face value b. postal assets are presented in the presentation smoothly. c. disclosure of important matters relating to the establishment of asset other smoothly. 2. An asset is not Smoothly a. Understanding Assets not smoothly is an asset that is composed of several kinds of assets, the benefits more than one accounting period, owned and used in operations with the use of compensation in the form of depreciation expenses (depreciation). b. Assets do not include the estimated components smoothly: 1) a long term investment, asset or wealth is invested in secondary cooperatives, other cooperatives or companies for a period of more than one year cannot be disbursed, in the form of deposits or investment capital. a. recognition and measurement (Treatment) Transaction is recognized as an asset not smoothly and dicatatsebesar value of his acquisition. b. Presentation presented at the post's assets were not smooth. www.peraturan.go.id 2015, no. 1491 – 28 – c. disclosure of matters that need to be informed as details of darijenis investment, an important provision of the agreement and the amount listed above total investment. 2), investment property is property (land or a building or part of a building or both) held (by the owner/lessee or cooperative through lease financing) and can produce the rent or the increase in value or both. Investment property is not used for the production or provision of goods/services, administrative purposes, or sold in everyday business activities. a. recognition and measurement (Treatment) Transaction is recognized as an asset not smoothly and noted the value of his acquisition. Adding up the value of the property occurs when there are expenses for a property that has the benefit of such costs in the dating or will increase the age property. Investment property should be stopped when not in control of his cooperative and did not meet the criteria for recognition of the possibility of economic benefits in the future. b. Presentation presented at the post asset book value of none. c. disclosure of matters that need to be informed as the source of acquisition, details of assets not smoothly, the depreciation value 3) Accumulated Depreciation of investment Property, is "a deduction on the value of the acquisition" an investment property, as a result of the use and the passage of time. Accumulated depreciation is carried out systematically start early use of up to date reporting. www.peraturan.go.id


2015, no. 1491-29-a. recognition and measurement (Treatment) the increase of the depreciation for any period is recognized as a burden for the period in question and its value adjusted by the method of depreciation of investment property of the cooperative concerned. b. presentation of the accumulated depreciation of investment property was presented as a pospengurang value of acquisition of assets is not smooth. c. disclosure of matters that need to be disclosed include the depreciation rate and/or age benefit economically. 4) fixed assets intangible assets are obtained in the form of ready-made or built it first used it first used in operational cooperation and not intended for sale in the course of normal business activities of cooperatives and have benefits over a period of 1 (one) year. Fixed assets include assets that can not be depreciated and assets can be depreciated, include: a) land/land rights, is wealth invested in the form of land rights; a. recognition and measurement (Treatment) Transactions are recognized as fixed assets and note amounting to the value of the acquisition. b. Presentation presented at the post fixed assets c. disclosure of matters that need to be informed as the source of acquisition, the details of the assets and the expected time of use, the right of ownership (property rights therefore had to inform the Agency on behalf of a cooperative) Building b), is the wealth invested in the form of various buildings; www.peraturan.go.id 2015, no. 1491-30-a. recognition and measurement (Treatment) Transactions are recognized as fixed assets and note amounting to the value of his acquisition. b. Presentation presented at the post fixed assets registration book value, i.e. the value of the acquisition of the assets minus the accumulated depreciation. c. disclosure of matters that need to be informed as the source of acquisition, details of assets. c) engine and vehicle and Equipment manufacturers, is wealth invested in the form of various kinds, such as machinery, vehicles or equipment production. a. recognition and measurement (Treatment) Transactions are recognized as fixed assets and note amounting to the value of his acquisition. b. Presentation presented at the post fixed assets registration book value, i.e. the value of the acquisition of the assets minus the accumulated depreciation. c. disclosure of matters that need to be informed as the source of acquisition, details of machines, vehicles and equipment. d) Inventory and office equipment, is wealth invested in the form of various forms of inventory and office equipment; a. recognition and measurement (Treatment) Transactions are recognized as fixed assets and note amounting to the value of his acquisition b. Presentation presented at the post fixed assets registration book value, i.e. the value of the acquisition of the assets minus the accumulated depreciation www.peraturan.go.id 2015, no. 1436-31-c. disclosure of matters that need to be informed as the source of acquisition, details over the inventory. 5) Accumulated Depreciation fixed assets, is "a deduction value acquisition" in the form of the addition of the depreciation burden up to a certain period a fixed asset as a result of the use and the passage of time. Accumulated depreciation is calculated systematically start early use of up to date reporting. a. recognition and measurement (Treatment) the increase of the depreciation for any period is recognized as a burden for the period in question and the value is adjusted with depreciation method of fixed assets of the cooperative concerned. b. presentation of the accumulated depreciation deduction as a post tetapdisajikan assets the value of the acquisition of the assets is not smooth. c. disclosure of matters that need to be disclosed include the depreciation rate and/or age benefit economically. 6) Intangible Assets (other than Goodwill), is a non-monetary assets that can be identified and have no physical form. Owned for use in production activities, licensed or leased to other parties or through a related contract dikontrakan asset or liability on an individual basis or collectively. Examples of intangible assets include patents, copyrights, rights of forest concessions, import/export quotas, franchises. The following expenditure should be recognized as an expense, not as intangible assets: brands, logos, title of publication-pioneering activity (initial cost), including legal and secretarial costs in order to establish a cooperative, spending in order www.peraturan.go.id 2015, no. 1491-32-open business or new facilities (fee) or spending to start new operations or launch new products or processes (cost pre surgery) a. recognition and measurement (Treatment) the value of intangible assets recorded in accordance with the value of the acquisition , and had a period of economical and measurable benefits are reliable. b. Presentation presented at the post's assets not smoothly of net worth, that is the value of the acquisition minus accumulated amortization. c. disclosure of matters that need to be informed: a) Age benefits or rate amortization; b) method of amortization; c) Accumulated amortization at beginning and end of the period; d) items on the business results of calculation reports therein lies the amortization of intangible assets; e) Reconciliation number recorded at the beginning and end of the period that shows additions, disposals, amortization and other changes separately. 7) Intangible Asset Amortization Accumulated, is "a deduction on the value of the acquisition" in the form of the addition of a load of amortization up to a certain period of an intangible asset as a result of the use and the passage of time. Accumulated amortization of intangible assets is calculated systematically start early use of up to date reporting. a. recognition and measurement (Treatment) Amortization of intangible assets for each period are recognized as a burden for the period concerned, the value is adjusted with www.peraturan.go.id 2015, no. 1491-33-method of amortization of intangible assets of the cooperative concerned. b. presentation of the accumulated amortization intangible assets are presented as a deduction from the acquisition value of postal assets are intangible. c. disclosure of matters that need to be disclosed as a method of amortization and/or benefit economically ... 8) Other Assets Not Smoothly, are assets that are not included as items 1 to 7 as buildings in the settlement, accounts receivable, assets in the traffic jam that is not used anymore. a. recognition and measurement (Treatment) Transaction is recognized as an asset is not fixed and the note of face value. b. Presentation presented on other assets post none. c. disclosure of matters that need to be informed as the source of acquisition, details of assets not smoothly to another. www.peraturan.go.id


2015, no. 1491-34-chapter v. ACCOUNTING LIABILITY a. General provisions 1. The obligation is the economical sacrifice that must be made by co-operatives in the future in the form of the submission of an asset or granting of services, caused by the acts or transactions in earlier times. 2. An obligation is the responsibility of the cooperative this time, arising from past events, the settlement of which is expected to require economic resources. 3. Deposits of members outside of the staple and mandatory savings deposits, which do not specify ownership, are recognized as liabilities short term or long term in accordance with the due date and based on the agreement. 4. Cooperatives can collect or accept deposits in the form of savings and deposits or futures or other deposits, from members and or other cooperative members, recognized as liabilities of the cooperative. Stash the retribution in the form of flowers or other form in accordance with the agreement of the meeting of members. B. components of Liabilities 1. Short-term liabilities a. Understanding short term Obligation is cooperatives debt used for working capital needs and maintaining the liquidity of the cooperative, and must be repaid the longest in one accounting period the cooperative. b. short-term Liabilities include the estimated: 1) Debt businesses, is owed to members and non-members that occurs as a result of the transaction businesses purchase goods/services are non cash by the cooperative. a. recognition and measurement (Treatment) Transactions are recognized as liabilities and note amounting to the value of his acquisition. b. Presentation presented on the short-term obligations of the post. www.peraturan.go.id 2015, no. 1491-35-c, disclosure of Details of the debt effort include types, groups, time period, and the procedures for payment are required. 2) Deposits of members, is the delivery of cash to cooperatives by members who do not determine ownership (equity) which they were taken are restricted accordingly. a. recognition and measurement (Treatment) Transactions are recognized as liabilities and recorded his acquisition value of b. Presentation presented on the short-term obligations of postal c. disclosure of details of deposits by type, interest expenses, withdrawals and other necessary information. 3) funds SHU, is the allocation of the remaining business results after deducting reserve fund which is part of the members, administrators, supervisors, employees, Education Fund, regional development fund members and other appropriate allocation provided for in the articles of Association, bylaws and meeting of members who have not been paid to the question. a. recognition and measurement (Treatment) Transactions are recognized as liabilities and note amounting to the value of his acquisition. b. Presentation presented on the short-term obligations of the post. c. disclosure of the details of the allocation of the remainder of the business results and other information required as allotment of funds social, Education Fund members and regional development funds. www.peraturan.go.id 2015, no. 1491-36-4) debt of the Bank/financial institution is not a Bank, is owed to banks/other financial institutions to meet the working capital needs and/or investment. a. recognition and measurement (Treatment) Transactions are recognized as liabilities and note amounting to the value of his acquisition. b. Presentation presented on the short-term obligations of the post. c. disclosure of Details of cooperative debts to banks/other financial institutions and other information and other necessary information both in the form of debt principal, interest rate, maturity, terms of payment, the collateral pledged and the other provisions of the credit agreement. 5) other Short-term Debt, short-term debt was cooperative to another, to another party that must be repaid the longest in one accounting period; a. recognition and measurement (Treatment) Transactions are recognized as liabilities and note amounting to the value of his acquisition. b. Presentation presented on the short-term obligations of the post. c. disclosure of details of this type of debt is another short-term cooperative to another party and other necessary information both in the form of interest or principal debt maturing one-year accounting period/6) Burden that remains to be paid, is a burden that has happened, and is recognized as the load of the year in question but has not been paid in cash. a. recognition and measurement (Treatment) Transactions are recognized as liabilities and note amounting to the value of his acquisition. www.peraturan.go.id 2015, no. 1436-37-b. Presentation presented on the short-term obligations of the post. c. disclosure of Details of the kind of burden that remains to be paid and the occurrence of information load. 7) income received in advance, is the income which has been received in cash but has yet to be recognized as revenue in the fiscal year concerned. a. recognition and measurement (Treatment) Transactions are recognized as liabilities and note amounting to the value of his acquisition. b. Presentation presented on the short-term obligations of the post. c. disclosure of Details of the income received in advance and information the occurrence of income received in advance and when it will be recognized as revenue. 8) Tax Debt, including the entire income tax is a tax on domestic and overseas as the basis of taxable income. Income taxes also include taxes, for example, voting and tax deductions owed by the cooperative. a. recognition and measurement (Treatment) a cooperative must admit liability for the whole income tax period previous period runs and who have not been paid. If the amount paid for the period running and the previous period exceed the amounts indebted to that period, cooperatives must recognize that excess as an asset. b. Presentation presented on the short-term obligations of postal c. Disclosure Cooperative must disclose separately major components of income tax burden. www.peraturan.go.id


2015, no. 1491-38-2. Long-term liabilities a. long-term Liabilities Sense is cooperative debt used for investment needs and/or other needs, and can be repaid over a year. b. long-term Liabilities include the estimated: 1) Debts the Bank/financial institution to another, is the debt to banks/other financial institutions to meet the needs of investment and/or amenity, which is carried out by the process of the withdrawal of credit/financing. a. recognition and measurement (Treatment) the transaction is recognised as a long-term obligation and are recorded in the amount of face value. b. Presentation presented on the long-term liabilities of the post. c. disclosure of Details of cooperative debts to banks/other financial institutions and other information and other necessary information both in the form of principal, interest, debt collateral, time period and payment procedures. 2) Obligation in Exchange for a Post-war work, is the reward of post work (other than work termination severance) owed after workers completed his tenure. a. recognition and measurement (Treatment) the transaction is recognised as a long-term obligation and are recorded in the amount of face value. b. Presentation presented on the long-term liabilities of the post. c. disclosure of Details from the obligation in Exchange for a post work and other necessary information. 3) Long-term Liabilities Other long-term liabilities, is the other, either in the form of capital investment from partners or other financial institution or from the Government to meet the needs of a particular business investment. www.peraturan.go.id 2015, no. 1491-39-a. recognition and measurement (Treatment) the transaction is recognised as a long-term obligation and are recorded in the amount of face value. b. Presentation presented at the pos and other long-term obligations for the part of the investment capital will be returned in less than 1 year must be in the reklasifikasikan to short term liabilities Group c. the disclosure of Details of other types of long-term debt and other necessary information in the form of equity capital value, for results, timeframes and payment procedures. www.peraturan.go.id 2015, no. 1491-40-CHAPTER VI ACCOUNTING EQUITY a. General provisions 1. Equity capital is discrete: a. Coming from a member, such as a principal and a mandatory deposit deposits, grants/donations and or comes from sources in the cooperative as a backup, SHU years running. b. risk and income is not fixed. c. non-transferable, but may be taken back by the time the members out of the membership, or cooperative dissolved, after the obligations of the cooperative are settled. 2. Equity cooperatives made up of compulsory deposits, deposits, grants; reserves and the rest of the business results (SHU) of the current year. B. components of Equity equity cooperative source Details are as follows: 1. the Principal Deposits, is the same amount of money, that must be paid by the Member to the cooperative at the time of entry be a member. Principal deposits cannot be taken as long as the question is still a member. a. recognition and measurement (Treatment) is recognized as the principal repository of equity and are recorded in the amount of face value as set out in the articles of Association and bylaws of the cooperative. b. Presentation presented at the post's equity. c. disclosure of disclosed principal Deposits of the total amount has been paid in full by the Member and the deposit paid by the prospective members, so as to reflect the number of full members. Details of the principal deposits are presented based on the name of the Member in the form of attachment in notes to financial statements. 2. Mandatory Deposits, is an amount of money that doesn't have to be of the same magnitude, that must be paid by the Member to the cooperative for any period during which concerned be a member. www.peraturan.go.id 2015, no. 1491-41-mandatory Deposits cannot be taken as long as the question is still a member. a. recognition and measurement (Treatment) of compulsory Deposits is recognized as equity and are recorded in the amount of face value paid as set out in the articles of Association and bylaws of the cooperative. b. Presentation presented at the postal group equity. c. disclosure of compulsory Deposits disclosed the total amount of compulsory deposits that you have paid in full and has not been paid by the members. The details can be served to the mandatory simapan based on the name of the Member in the form of attachment in notes to financial statements. 3. Grants (Donations), is an amount of money or capital goods that have a value that can be measured in units of currency, received from the other party both binding and non-binding its use, in the form of assets other fixed assets or lancer. Grants (donations) can not be distributed to members; a. recognition and Measurement (Treatment) grants (donations) are recognized as equity and are recorded in the amount of the value of his acquisition. b. Presentation. Presented at the post group equity. c. Disclosure Disclosure of grants (donations) containing information on the source, the terms of the allocation, the form and the date of his acquisition. 4. Backup (1) the reserve is part of the rest of the business results that are set aside in accordance with the provisions of the articles of Association and bylaws or ordinances member meeting (2) is a cooperative equity can not be distributed to members (3) the arrangement is aimed at development cooperation and efforts to cover losses if necessary. www.peraturan.go.id


2015, no. 1491-42-(4) the use of the reserve for the purpose of fostering the goal of capital and the risks set forth in the provisions of the articles of the cooperative taking into account the interests of the cooperative business development. a. recognition and Measurement (Treatment) cooperative Reserves recognized as equity and are recorded in the amount of face value. b. Presentation. Presented at the post group equity. c. disclosure of things that need to be disclosed is the purpose and use of the reserves. 5. The rest of the business results (SHU) of the current year. (1) the rest of the business results are the sale of goods/services as income of the cooperative are obtained in one accounting period reduced by operating costs, depreciation and other costs, including taxes in one accounting period in question; (2) remaining after deducting business results with enterprise development reserve distributed to members, administrators, supervisors, employees, and other subdivisions as set forth in the articles of Association and bylaws such as education fund members and regional development funds. (3) in terms of the number of divisions of the SHU was organised clearly, then the remaining parts of the business results are not being cooperative, rights recognized as liabilities lancer after approval of the annual Member meeting. SHU which is part of the cooperative's rights are recognized as a backup and is cooperative equity; (4) if the amount of the Division has not been set explicitly, then the rest of the business results are recorded as current year SHU and should be explained in the notes to financial statements. www.peraturan.go.id 2015, no. 1491-43-a. recognition and Measurement (Treatment). The rest of the business results that become rights of cooperatives is recognized as a backup is the equity cooperative as well as the note of the value of his acquisition; The rest of the business results that do not become rights of cooperatives are recognized as obligations of the lancer and note amounting to the value of his acquisition after obtaining a decision in the arapat member. The rest of the business results of his acquisition value recognized and recorded as equity minus when SHU minus. The rest of the business results are recorded as a deduction of reserve cooperative and presented in the report changes in equity after acquiring the decision in a meeting of members. b. Presentation. Presented at the post group equity. c. disclosure of things that need to be disclosed is the allocation of SHU, the current year cooperative calculation basis allocation information and transaction RECORDS that originate from non-members. www.peraturan.go.id 2015, no. 1491-44-Chapter VII CALCULATION of BUSINESS RESULTS a. General provisions 1. The calculation Result is a report that describes the results of cooperative efforts in one accounting period. 2. the final Presentation of the results of calculation of effort referred to SHU (the rest of the business results). SHU is not simply a measure of the magnitude of profit but also describes the service to members and the business dealings with non-members. B. components of the calculation of the business results of income is income arising in the implementation of the activities and entities known as different as sales, rewards, interest, royalty and rental income. 1. Revenue from the Service Member a. Was income or income sourced from primary activities cooperative with members. This service consists of: 1) gross income, namely members of the Ministry of cooperation arising from economic transactions services to members; 2) load staple services namely the purchase value issued augmented costs of acquisition of goods/services to be ready for sale by members in one accounting period. b. Total service members is reduced by the principal burden of the Ministry is a Ministry of the neto members (cost of goods sold) 2. Revenue from business with Non-members a. Was income sourced from cooperative activities with non-members, consisting of: 1) the sale of goods/services to non-members, namely cooperative income arising from business transactions with non-party members. 2) cost of goods sold by non-members to consumer cooperatives or cooperative marketing i.e. the value www.peraturan.go.id 2015, no. 1491-45-buy issued augmented costs of acquisition of goods/services to be ready for sale by non-members in the accounting period. While the calculations are as follows: beginning inventory plus purchases and minus ending inventory. 3) Loads of goods sold to non-members of the cooperative producers, namely the price of staple products issued augmented with the cost of obtaining goods/services to be ready for sale by non-members in one accounting period. b. Total sales of goods/services to non-members reduced the load of goods sold on a non-members is SHU gross (gross profit) non-members. c. load calculation component Illustration of goods sold for the cooperative consumer/marketing:-the Supply of goods the initial period Rp.xxx-purchase items the specified period Rp.xxx-Returns the purchase of goods (Rp.xxx)-supplies of goods available for sale Rp.xxx-end of period inventory (Rp.xxx)-Principal Burden/cost of goods sold Rp.xxx d. illustration of the components of the calculation of the load of goods sold for the production of goods/service activities: 1. Direct Materials Inventory of raw materials:-beginning of period Rp.xxx-purchase raw materials concerned yg period Rp.xxx-Inventory of raw materials available to digunakanRp.xxx-Supplies of raw materials late period (Rp.xxx)-the cost of usage of raw material in the production of Rp.xxx 2. Direct labor Baiaya Rp.xxx 3. Rp.xxx factory overhead costs the Total cost of the production of Rp.xxx (+) supply of goods in the process of beginning of period Rp.xxx the number of materials in the process of Rp.xxx (-) supply of goods in the process of the late period (Rp.xxx) load Staple Production Rp.xxx (+) inventory items so early a period of Rp.xxx www.peraturan.go.id


2015, no. 1491-46-(-) inventory items so the end of the period (Rp.xxx) load Staples Sales Rp.xxx 3. The rest of the Dirty business results Is the summation of the circulation effort neto members and non-members minus the cost of goods sold. 4. Operating expenses a. Is cost incurred in the implementation of the operational activities of cooperatives that are directly or indirectly related to the activity of the cooperative effort. b. Operational Load Components include: 1) the burden of effort, are the costs incurred by the cooperative which is directly related to the activity of the cooperative efforts, including the burden of the sale include:   sales Load Load Load  promotion  distribution sales Loads more 2) Public Administration and the burden of, are the costs incurred by the related cooperative administrative support and the public to support the operational activities of the cooperative, including :   employee salary Load Load office stationery   rent Burden the burden of insurance premiums   transport Loads the burden of maintenance and repair of fixed assets depreciation and amortization Costs ;  electricity costs; telephone; water   other general administrative expenses burden of employee education  Load sundries. www.peraturan.go.id 2015, no. 1491-47-3) Perkoperasian, is the burden of costs incurred by a cooperative that is not related to the development of cooperative organizations include:  salary Burdens administrators/supervisors and other expenses related to organizational meeting Load  perkoperasian  Load educational and practice cooperative members   Member meeting Load perkoperasian Load. 5. Other income and or Load a) other income, the income is received in connection with the implementation of business activity that is not the main activity of the cooperative effort. Of which: interest income from bank deposits in banks, cooperative dividend income, asset sale gains and income excluding other business. . b) Other Load, the load is issued by a cooperative with respect to the implementation of business activity that is not the main activity of the cooperative effort. Among them: the burden of taxation on interest, administrative burden banks, asset sales and a loss provision burden outside other businesses. 6. The Agency's tax burden Is the burden of income tax agency issued taxation provisions relating to cooperatives. 7. The rest of the business results After Taxes this heading includes the net business results quantity remaining after income tax agency. www.peraturan.go.id 2015, no. 1491-48-Chapter VIII CASH FLOW STATEMENT a. General provisions 1. Cash flows are inflows and an outflow of cash or cash equivalents. 2. Cash flow statement provides information about the changes in cash and cash equivalents in one entity for the period reported in a separate component, consisting of: cash flows from operating activities, cash flows from investing activities and cash flows from the activities of funding. Authors have used the indirect method of b. cash flow Components 1. Operating activities cash flows from operating activities, cash flow is derived from the key activities of the cooperative. The cash flows are generally derived from transactions and events as well as other conditions that affect the magnitude of SHU, among them: a. Cash Receipts from the sale of goods/services; b. Cash Receipts from royalties, fees, commissions and other revenue; c. cash Payments to suppliers of goods/services; d. cash Payments to and on behalf of employees; e. cash Payments or income tax unless restitution can be identified specifically as part of the funding and investment activities; f. the receipt and payment of cash from the investment, loans and other contracts owned for the purpose of trade is similar with supplies intended for resale. 2. Investment Activities Investment Activities is cash flow receipts and expenditures in respect of the resources used for the purpose of generating future income, including: a. b. a securities Sales the sale of long-term investments; c. the sale of investment properties; www.peraturan.go.id 2015, no. 49-1491-d. sale of fixed assets; e. acquisition of securities; f. acquisition of long term investment; g. acquisition of investment properties; h. the acquisition of fixed assets. 3. funding Activities was Funding Activities cash flow receipts and expenditures related to the funding source for the purpose of generating revenue in the future, including the following: a. Acceptance of cash deposits of principal b. acceptance of cash deposits is mandatory c. acceptance of cash grant/donation capital d. Cash Receipts from debt e. acceptance of cash from bonds f. cash from capital Receipts include Cash Receipts from g. bank loans other financial institutions/h. accounts payable for a refund of the deposit principal i. accounts payable for refunds the mandatory deposits payable to j. bond payments payable from k. l. bonds payable from capital investment. Accounts payable for the repayment of bank loans/other financial institutions. www.peraturan.go.id 2015, no. 1491-50-CHAPTER IX of the REPORT CHANGES in EQUITY a. General provisions 1. Equity changes report aims at presenting the profit/loss cooperative for a period, the post and the burden of income recognized directly in equity for the period, the influence of the accounting policy and the correction of a mistake which was recognized in that period. 2. The information presented in the report changes in equity includes: a. the remainder of business results for the period; b. income and loads that are recognized directly in equity; c. accounting changes and the influence of error correction which is recognised, appropriate accounting policy, estimates, and errors for each component of equity; d. the Reconciliation between the amount recorded at the beginning and end of the period for each component of equity, which shows the changes separately from: 1) the rest of the business results; 2) income and loads that are recognized directly in equity; 3) number of SHU and other distributions are distributed to members, showing separately the component member deposits. B. reporting component Changes of equity component of Equity Changes Report indicates a change from mandatory deposits, deposits, grants, reserves, the rest of the results usahayang not shared on the accounting period. www.peraturan.go.id


2015, no. 1491-51-X CHAPTER NOTES to FINANCIAL STATEMENTS General provisions 1. Notes to financial statements of the cooperative must contain a disclosure policy of cooperation which resulted in the change of accounting treatment and disclosure of other information. Accounting treatment should be disclosed or informed, among others: a. an overview of the cooperative, including: history of the establishment of the cooperative law, agency, address, domicile composition of Executive Board, a supervisory arrangement, business activities, NPWP, Permits-business license, number of members and employees of cooperatives. b. information about the basis of preparation of the financial statements the Accounting Policies c. about the recognition, measurement and treatment: transactions in foreign currency, cash and cash equivalents, accounts receivable, inventory, assessment fees paid upfront, fixed assets, income taxes, etc., are: 1) the admission, treatment and accounting policy on fixed assets, including: a) fixed assets belonging to the cooperative comes from donations b) terms of the use of fixed assets from donations c) economic age assignment policy/technical as well as the method of depreciation d) these things considered important about assets fixed 2) Policy accounting of inventories, such as: a) the types of inventory b) inventory valuation Methods used c) treatment special problems related to inventory record-keeping Method d) supplies used. 3 Accounting Policies) concerning accounts receivable, such as: a) the kinds of receivables receivables Assignment b) not collectible c) requirements of credit and payment terms d) treatment special problems associated with accounts receivable. www.peraturan.go.id 2015, no. 52-1491-d. explanation supports outposts and the rest of the calculation results of the effort's worth of material (based on the provisions on each cooperative) in accordance with the order of presentation of each component of the financial statements and the order of presentation of the outposts. e. Notes to financial statements should be clear and real cooperative, include information such as: 1) the main business activities of the cooperative the cooperative services) activity 2 to 3 members) business activities of cooperation with non-members being targeted and who have implemented. 2) information regarding the business activities of cooperation with non-members being targeted and who have implemented. 3) Cooperative Activities to promote economic development and resource capabilities of members through education and training. 2. Division of SHU and the use of backup based on conditions in the cooperatives concerned. 3. Organization of the meeting and the members of the yangberpengaruh against the accounting treatment and presentation of financial statements. 4. Disclosure of dealings that have a special relationship 5. Disclosure of important events seteal balance sheet date 6. The completion date of the financial statements www.peraturan.go.id 2015, no. 258-53-chapter XI a DECREASE in VALUE of ASSETS impairment Loss SCOPE occurs when the value of the asset exceeds the amount that is recorded can be retrieved again. This policy should be established in accounting for the decline in the value of all assets except assets that arise from employment. The DECLINE in the VALUE of the given Loans a. and accounts receivable 1) decline in loans granted and accounts receivable formed of estimated losses that could not be billed 2) Decreasing values is determined having regard to, among others, experience, industry prospects, business prospects, financial condition with an emphasis on cash flow, the ability of the debtor to pay, and collateral held. b. Inventory 1) the selling price minus the costs to complete and sell the Cooperative should assess at each reporting date as to whether the supplies went down in value. Cooperatives must make an assessment by comparing the number of recorded any kind of supply (or supplies of the same group, with the sale price minus costs to complete and sell. If a type of inventory or inventory groups down in value, then the cooperative must recognize the loss in the report business results over the difference between the amount recorded and the selling price minus the costs to complete and sell. 2) restoration of the debasement of the cooperative must make a new assessment of the top selling price minus costs to complete and sell in every subsequent period. If the situation in the previous period which caused inventories down its value no longer exists or the existence of evidence of a real increase of the selling price minus the costs to complete and sell due to changes in economic conditions, then the cooperative must recover the amount of the decrease in value, so www.peraturan.go.id 2015, no. 1491-54-number of recorded recently is the lower value between the acquisition price and the selling price minus the costs to complete and sell the revised. 3) other assets of cooperatives should assess at each reporting date whether there is any indication that there is any asset that goes down in value. If such indication exists, the cooperative must be minus the cost of reasonable value mengestimasi to sell such assets. www.peraturan.go.id 2015, no. 1491-55-chapter XII P E N U T U P the accounting guidelines of the Cooperative Sector Real ditertibkan as a guide for the real sector of cooperation in the preparation of the financial statements as well as for the constructor of cooperatives in Indonesia in carrying out the task of coaching. MINISTER OF COOPERATIVES AND SMALL AND MEDIUM ENTERPRISES OF THE REPUBLIC OF INDONESIA AAGN. PUSPAYOGA www.peraturan.go.id


2015, no. 1491-56-a. Example illustration of the balance of Consumer Cooperatives of COOPERATIVES ... ... ... ... .... (type) "XYZ" BALANCE SHEET positions: 31 December 20X1 and 20X0 i. 20X1 ASSETS (Rp.) 20X0 (IDR) II. LIABILITIES and EQUITY 20X1 (Rp.) 20X0 (IDR) i. 1 ASSETS SMOOTHLY II. 1 SHORT TERM LIABILITIES i. 2 i. i. Cash 1.1 1.2 1.3 i. Bank Securities i. 1.4 Receivables business i. 1.5 Allowance accounts receivable not collectible i. 1.6 Supplies Office supplies i. 1.1 Supplies merchandise i. 1.1 Costs paid upfront i. 1.9 revenues still hrs accepted i. 1.10 Assets other lancer i. 1.11 total assets ASSETS Smoothly NOT SMOOTHLY i. 1.3 long term investment I. 2.2 investment property i. 2.3 Akum investment property depreciation i. 1.5 fixed assets i. 2.4.1 Ground i. 2.4.2 2.4.3 i. Building Machine and the vehicle i. 2.4.4 Inventory & office equipment i. 2.4.5 Akum depreciation fixed assets xxx xxx xxx xxx (xxx) xxx xxx xxx xxx xxx xxx xxx xxx xxx (xxx) xxx xxx xxx xxx xxx II. 1.1 Deposits members of voluntary-Mistress Mistress futures II. 1.2 funds SHU II. 1.3 Debt ventures II. 1.4 Debt Bank/Other Kêu Lemb II. 1.5 Debt jk. other short II. 1.6 the burden that still must be paid II. 1.7 Income received in advance Xxx Xxx Xxx Xxx xxx xxx xxx xxx xxx xxx Xxx Xxx xxx xxx xxx xxx xxx xxx xxx xxx amount of Short-term Liabilities xxx xxx Xxx Xxx (xxx) xxx xxx xxx xxx (xxx) Xxx Xxx (xxx) xxx xxx xxx xxx (xxx) II 2 LONG-TERM LIABILITIES II. 2.1 the Bank Debt/Other Kêu Lemb II. 2.2 the obligation in Exchange for a post work II. 2.3 liability of Jk. Other long-capital Participation Xxx Xxx Xxx Xxx Xxx Xxx Xxx Xxx amount of long term Liability xxx xxx www.peraturan.go.id 2015, no. 1491-57-i. 2.5. I. intangible assets 2.5.1 Akum amort. i. intangible assets improperly 2.6 other None Assets total assets Not Smoothly Xxx (xxx) xxx xxx (xxx) xxx III EQUITY III. 1.1 Principal Deposits III. 1.2 the mandatory Deposits III. 0.8 Grants III. 1.4 Reserves III. 1.5 SHU current year Xxx Xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx Equity TOTAL ASSETS LIABILITIES and AMOUNT of XXX XXX XXX XXX EQUITY Calculation Result CALCULATION RESULT Position as of 31 December: 20X1 and 20X0 Descriptions of 31 December 31 December 20X1 20X0 Income: gross Service members Load the Staples service member xxxx (xxxx) xxxx (xxxx) Ministry Neto members (a) xxxx xxxx income from Sales in Non-members non-members Loads of goods sold xxxx (xxxx) (xxxx) xxxx income after Non-members (b) xxxx xxxx SHU Kotor (a + b) xxxx xxxx Operational Burden-the burden of the administrative burden on business-and General-Load Perkoperasian xxxx xxxx xxxx xxxx xxxx xxxx Total operating expenses (c) xxxx xxxx SHU Operations ((a + b)-c) xxxx xxxx income and Other Income-other burden-the burden of Other xxxx (xxxx) xxxx (xxxx) SHU before interest and tax-interest expenses xxxx xxxx (xxxx) (xxxx) xxxx xxxx SHU before tax-income tax xxxx xxxx xxxx xxxx After-tax SHU www.peraturan.go.id 2015, no. 1491-58-b. Cash flow statement illustrated examples of COOPERATIVE "XYZ" reports cash flows (direct method) position as of 31 December: 20X1 and 20X0 20X1 20X0 Description i. cash flows from Operating Activities Cash Receipt-receipt of cash from the service member-Cash Receipts from the sale of non member xxx xxx xxx xxx accounts payable-payment of goods/services to members-payment of goods/services to non-members of the administrative and operational costs-interest expense Tax Payment-Fees-wonderful post xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx amount of cash flows from Operating Activities x x x xxx II. Cash flow from Investment Activity Receipt-sales-sale of Securities long-term investments-Investment property sales-sales of fixed assets Expenditure-purchase of Securities-purchase a long-term investment-purchase of property investment-purchase of fixed assets xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx amount of cash flows from Investment Activity xxx xxx III. Cash flows from the activities of Funding Receipt-Staple-Mandatory Deposits Deposits-Grants/donations (in cash)-bonds-Loan Bank/financial institution Other xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx Spending-debt-repayment of bank loans other financial institutions/xxx xxx xxx xxx amount of cash flows from the activities of the funding xxx xxx www.peraturan.go.id 2015, no. 59-1491-Total cash flows cash balances xxx xxx xxx xxx period beginning cash balance end of period xxx xxx c. examples of illustration Changes Equity COOPERATIVES " XYZ "report changes in Equity position: 31 December 20X1 and 20X0 Deposits of principal Deposits Mandatory Reserve Grants SHU Hasn't handed out a Total of Initial Balance Additions (reductions) Balance End xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx www.peraturan.go.id

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