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Regulation Of The Minister Of Education And Culture Number 74 By 2014

Original Language Title: Peraturan Menteri Pendidikan dan Kebudayaan Nomor 74 Tahun 2014

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THE REPUBLIC OF INDONESIA NEWS

No. 1067, 2014 FRANKBUD. Accounting. University of Padranks. System.

MINISTRY OF EDUCATION AND CULTURE MINISTER

REPUBLIC OF INDONESIA

NUMBER 74 IN 2014

ABOUT

THE UNIVERSITY ACCOUNTING SYSTEM OF PADJADJARAN

WITH THE GRACE OF THE ALMIGHTY GOD

MINISTER EDUCATION AND CULTURE OF THE REPUBLIC OF INDONESIA,

DRAWS: that to implement the provisions of Article 5 paragraph (3) of the Regulation of the Finance Minister Number 76 /PMK.05/ 2008 on the Accounting and Financial Reporting of the General Services Agency, need to establish the Minister of Education and Culture Regulation on the Accounting System University of Padjadjaran;

Given: 1. Law Number 17 Year 2003 on State Finance (State Institute of the Republic of Indonesia Year 2003 Number 47, Additional Gazette Republic of Indonesia Number 4286);

2. Law No. 1 of 2004 on the State Treasury (Indonesian Republic Gazette 2004 No. 5, Additional Gazette of the Republic of Indonesia Number 4355);

3. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Financial Liability (State Sheet Of The Republic Of Indonesia 2004 Number 66, Additional Gazette Of The Republic Of Indonesia Number 4400);

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2014, No. 1067 2

4. Government Regulation No. 23 Year 2005 on the Financial Management of the Public Service Agency (State Gazette 2005 Number 48, Additional Gazette of the Republic of Indonesia No. 4502) as amended by Government Regulation (Pmc) Number 74, 2012 on Changes to Government Regulation No. 23 of 2005 on the Financial Management of the Public Service Agency (State Gazette 2012 Number 171, Additional Gazette of the Republic of Indonesia Number 5340);

5. Government Regulation No. 6 of 2006 on Management Of Goods Belonging To State/Area (sheet Of State Of The Republic Of Indonesia Year 2006 Number 20, Additional Gazette Republic Indonesia Number 4609) as amended by Government Regulation (2006) Number 38 of 2008 on Changes to Government Regulation No. 6 of 2006 on Management Of Goods Belonging To State/Area (sheet Of State Of The Republic Of Indonesia 2008 Number 78, Additional Gazette Republic Indonesia Number 4855);

6. Government Regulation No. 71 of 2010 on Government Accounting Standards (State Sheet of Indonesia Year 2011 Number 123, Additional Gazette Republic of Indonesia Number 5165);

7. The Presidential Decree No. 47 of 2009 on the Establishment and Organization of the Ministry of State as amended last by the Presidential Regulation No. 13 of 2014 on the Fifth Amendment to the Regulation of President No. 47 of the Year 2009 on the Establishment and Organization of the Ministry of State;

8. Presidential Decree No. 24 of 2010 on Occupation, Duty, and Functions of the Ministry of State as well as Susunan Organization, Duty, and Functions of the Ministry of State as it has been several times amended last with the Presidential Regulation No. 14 2014 on the Fifth Amendment to the Presidential Regulation No. 24 of 2010 on Occupation, Duty, and the Functions of the Ministry of State as well as the Organizational Functions, Duty, and Functions of the Ministry of State;

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2014, No. 10673

9. President's decision No. 84 /P of the Year 2009 regarding the United Indonesia Cabinet II as it has been several times amended last with Presidential Decree Number 54 /P of 2014;

10.Regulation Finance Minister Number 8 of 2006 on Reporting Finance and Performance of Government Instancy;

11.Regulation Finance Minister Number 171 /PMK.05/ 2007 on the Accounting and Financial Reporting System of the Central Government;

12.Regulation Finance Minister Number 76 /PMK.05/ 2008 on Accounting Guidelines and General Services Agency Financial Reporting;

13.Regulation Minister Education and Culture Number 46 of 2013 on the Organization and the Working Office of the University of Padjadjaran;

DECIDED:

SET: THE REGULATION OF THE MINISTER OF EDUCATION AND CULTURE ON THE UNIVERSITY ACCOUNTING SYSTEM OF PADJADJARAN.

Article 1

In Regulation of this Minister referred to:

1. The University of Padjadjaran, which is later called UNPAD, is a public college in the Ministry of Education and Culture that applies the financial management of the public services agency.

2. The UNPAD accounting system is a series of manual and computerized procedures ranging from data collection, logging, exposition, reporting of financial positions, and financial activities implemented by the UNPAD.

Article 2

The UNPAD accounting system is a reference to the financial management of the UNPAD.

Article 3

(1) The UNPAD accounting system consists of:

a. financial accounting system;

b. expense accounting system; and

c. an asset accounting system fixed.

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(2) The UNPAD accounting system as referred to in paragraph (1) is listed in the Attachment that is an inseparable part of the Regulation of this Minister.

Article 4

The rules of the Minister are in effect since the date is promulred.

For everyone to know it, order the invitation of the Minister of the Union with its placement in the News of the Republic of Indonesia.

Stipulated in Jakarta

on July 24, 2014

MINISTER OF EDUCATION AND CULTURE

REPUBLIC OF INDONESIA,

MOHAMMAD NOAH

On 5 August 2014

MINISTER OF LAW AND HUMAN RIGHTS

REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

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2014, No. 10675

ATTACHMENT OF THE MINISTRY OF EDUCATION AND CULTURE MINISTER NUMBER 74 OF 2014 ON THE UNIVERSITY ' S FINANCIAL ACCOUNTING SYSTEM OF PADJADJARAN

CHAPTER I PRELIMINARY

A. The background in the development of information technology as well as the demands of good governance brought a major change to the provision of public services in Indonesia in the last decade, one of which was on the educational services of the school. high, especially colleges that are status as the General Services Agency (BLU). The management paradigm of a college underwent a change from conventional patterns to a BLU-shaped college. This led to the need for information for the manager of the college. University of Padjadjaran (UNPAD) as one of the public colleges that has obtained approval to run the BLU financial management pattern of the Minister of Finance with the Decree of the Minister of Finance Number 260 /KMK.05/ 2008 on the 15th September 2008, has anticipated the college ' s autonomy policies poured in regulations regarding the BLU. With the status as a BLU that has flexibility in financial management based on economic and productive principles, and the application of healthy business practices, it is expected UNPAD can further improve the quality of service to the community in an effort advancing public welfare and the study of the nation's life. One consequence of this change of status is the University must have a BLU Accounting System consisting of the Financial Accounting System, a Fixed Asset Accounting System and the Cost Accounting System. With the drafting of the Public Service Accounting System, the University of Padjadjaran is expected to create an effective and efficient working process that results in reliable accounting information, relevant, accurate and timely.

B. Purpose and Purpose 1. Intent

This Accounting System is intended as the foundation and implementin the financial report must be complete within the relevant limits, materiality and cost.

5) Materiality The financial Report only contains information that meets the materiality criteria, namely that information viewed material if omission to list or error records such information may affect user economic decisions taken on the basis of financial statements.

6) Healthy consideration of healthy considerations contains The element of caution at the time of consideration is necessary in the Uncertainty conditions, so that assets or income are not served higher and the liability or load is not presented lower, and vice versa. Thus, the use of healthy considerations results in a reasonable financial report, reflecting the reality of transactions and other underlying events, and does not allow for bias.

7) Can be compared to the user's users. may compare financial statements of entities between the period to identify trends in position and financial performance as well as compare financial statements between entities to evaluate relative financial positions, performance and changes. Therefore, the measurement and presentation of the financial impact of transactions and other similar events is performed consistently.

8) The Substance Waits Li Shape (Substance Over Form) That the transaction and other events are presented accordingly. with substance and economic reality, not based on its formailbag aspect.

9) The cost and benefit of the presentation of information in financial reports using cost and benefit considerations, namely that the cost to acquire and presents the henchwork information not to exceed the benefits that the user will acquire from the Presentation of the information.

c. The Basic assumptions of the financial statements are compiled and presented based on the financial accounting standards applicable in Indonesia use the following basic assumptions as follows:

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1) The Financial Report Continuity is compiled in the presumption that the entity will continue its efforts in the future for an indefinite period and there is no intent to liquidate it. If the intent is to arise, the financial statements may have to be compiled on a different basis and must be adequately disclosed.

2) The Basic Financial Report Act is compiled on an acrual basis. The assets, liabilities, equity, income, and load are recognized at the time of the event, not during the realization of receipt or expenditure of cash and the equivalent of cash (except for cash flow reports), and presented in the financial statements in the period of occurrence. Financial statements compiled on the basis of the acrual provide information to users not only past transactions involving admission and cash payments but also cash payment obligations in the future as well as the resources that represent Cash is to be accepted in the future.

4. The Financial Report Financial Report component of the UNPAD financial Report consists of: a. Financial Position Report (Neraca); b. Activity Report; c. Cash flow report; and d. Note to the Financial Report. The components of such financial statements are interlinked because it reflects different aspects of transaction transactions or other similar events. While each report provides different information with each other, none are simply intended to fulfill a single goal or provide all the necessary information to meet the user ' s specific needs. For example, the activity report provides an incomplete picture of the performance unless it is used in conjunction with the balance sheet and cash flow report. a. The Financial Position Report (Neraca)

The financial position report or balance sheet is a report that presents information about UNPAD ' s financial position at a particular date, covering assets, liabilities, and equity. 1) Asset is a UNPAD-held resource arising from

past events and from which future economic benefits will be obtained. The future economic benefits contained in the asset are the potential of such assets to generate cash flows in to the UNPAD through the use or release of such assets.

2) The Obligations are the present obligations arising from the Future events, whose completion in the future will result in an outflow of UNPAD's resources with economic benefits. The completion of the current obligations usually involves the payment of cash and/or the submission of assets

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2014, No. 106715

others, awarding services, replacement with other obligations or conversion of liability into equity.

3) The equities are the residual rights over the assets of the UNPAD after minus the entire liability. In the financial position report, equity is subgroup based on the source and restrictions of its use such as unbound equity, surpluses (deficits), temporary bound equity and temporary-bound equity.

Information in the position report The finance used together with information disclosed in other financial reports may help users of the financial report to assess UNPAD ' s ability in delivering service services continuously, and assess liquidity, solvency, and the needs of external funding.

b. Activity Report Activity Reports presents information about UNPAD activities regarding the source, allocation and use of the economic resources involved. Accordingly, the activity report contains income elements and loads of 1) Income (income) is the rise in economic benefits during the

reporting period in the form of an incoming stream or an increase in assets or decreased liability resulting in a The rise in equity which is not derived from the contribution of investors. Revenue includes revenue (revenue) and profit (gains). Income is the income arising from the implementation of regular activities such as the income income of the services of education services. Whereas profit is the rise in other economic benefits that meet income definitions but not income, such as investment sales gains or fixed assets.

2) The burden (expenses) is a decrease in economic benefits over the period reporting in the form of an exit stream or decrease in assets, or the onset of liability resulting in a decrease in equity not related to the contribution to the investors. The load includes loads that arise from the execution of regular activities such as payroll and depreciation, and losses that reflect the decline of other economic benefits such as the loss of foreign exchange kurs or loss of fixed asset sales. The information in the activity report is used together with information disclosed in other financial reports it may help users of the financial report to evaluate the decision regarding the allocation of economic resources and provide information about the source, allocation, and use of economic resources.

c. Cash flow report Report cash flow presents information about the source, use, and change of cash and the UNPAD cash equivalent during

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The reporting period is grouped based on operating activities, investments and funding. Information in the cash flow report may assist the users of the financial repons by helping them evaluate events of the past, present or future, affirm, or correction, their evaluation results in the past.

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3) The reliability to be beneficial, information in the financial report has a reliable quality, which is free from misleading notions, material errors, and reliable users as a presentation. The faithful, the faithful, the faithful.

4) The completeness to be reliable, the information

Untangible Asset (after minus amortization accumulation and decrease in value of Rp.xxxx.xxx in 20X1 and Rp.xxx.xxx in 20X0)

xx.xxx.x xx

xx.xxx. xxx

Other non-Lancar Assets xx.xxx.x xx

xx.xxx. xxx

The Number Of Not Lradiated Assets xx.xxx.x xx

xx.xxx. xx

TOTAL ASSETS xx.xxx.x xx

xx.xxx. xx

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format 2

UNIVERSITY PADJADJARAN FINANCIAL POSITION REPORT

DATED 31 DECEMBER 20X2 AND 20X1

(in Rupiah)

LIABILITIES AND EQUITY Notes

No. 20X2 20X1

Short-term Obligability xx.xxx.xxx xx.xxx.xxx Utang Tax xx.xxx.xxx xx.xxx.xxx xx.xxxxxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxxxxx Xx.xxx.xxx Other xx.xxx.xxx xx.xxxxxx

Number Of Long Term Liability xx.xxx.xxx xx.xxx.xxx

Number Of Liability xx.xxx.xxx xx.xxx.xxx

EQUITY EQUITY UNTIED

EARLY EQUITY XX.XXX.XXX XX.XXX.XXXX SURPLUS (DEFICIT) Last Period xx.xxx.xxx xxxxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx

Temporal Bound Equity xx.xxx.xxx xx.xxx.xxx Equities Permanently Tied xx.xxx.xxx xx.xxx.xxx

The Equivalence of xx.xxx.xxx xx.xxx.xxx

TOTAL LIABILITY AND EQUITY xx.xxx.xxx xx.xxx.xxx

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format 4

UNIVERSITY PADJADJARAN CASH FLOW REPORT

FOR THE YEARS ENDING DECEMBER 31, 20X1 AND 20X0

(in Rupiah)

The Notes Notes

No. 20X2 20X1

CASH FLOW FROM OPERATING ACTIVITY STREAM

Reception Of The xx.xxx.xx Service Services Effort

x xx.xxx.xxx

The Reception Of APBN xx.xxx.xx

x xx.xxx.xxx

Reception From Hibah xx.xxx.xx

x xx xx.xxx.xxx

x xx.xxx.xxx

x xx.xxx.xx

x xx.xxx.xxx

x xx.xxx.xxx

Reception Of Tax Cuts xx.xxx.xx

x xx.xxx.xxx

Other Acceptance xx.xxx.xx

x xx.xxx.xxx

Flow Out

Payment To The Employee xx.xxx.xx

x xx.xxx.xxx

Payment To Supplier xx.xxx.xx

x xx.xxx.xxx

Payment of Titipan Scholarship xx.xxx.xx

x xx.xxx.xxx

x xx.xxx.xx

x xx.xxx.xxx

Other Payment xx.xxx.xx

x xx.xxx.xxx

The Clean Kas Of The Operating Activity xx.xxx.xx

x xx.xxx.xxx

CASH FLOWS FROM THE INVESTMENT ACTIVITY.

ASSET SALES FIXED XX.XXX.XX

X XX.XXX.XXX

CURRENT EXIT PAYMENT FOR THE ABSENCE OF Asset xx.xxx.xx xx.xxx.xxx

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Notes Notes

No. 20X2 20X1

Fixed x

Clean Kas Of The Investment Activity xx.xxx.xx

x xx.xxx.xxx

CASH FLOW FROM FUNDING ACTIVITY STREAM

xx.xxx.xx Long Term Loan Acquisition

x xx.xxx.xxx

Flow Out Jk Loan Repayment.

Length xx.xxx.xx

x xx.xxx.xxx

x xx.xxx.xxx

x xx.xxx.xx

x xx.xxx.xxx

INCREASE (DECREASE) NET CASH

xx.xxx.xx x

xx.xxx.xxx

KAS CLEAN AT THE START OF PERIOD xx.xxx.xx

x xx.xxx.xxx

NET CASH AT THE END OF THE PERIOD xx.xxx.xx

x xx.xxx.xxx

format 5

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UNIVERSITY OF NOTE NOTES ON FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 20X1 AND 20X0

1. Preliminary 1.1. Overview of UNPAD.

Reduce the UNPAD's founding history background and status changes to BLU, the task and function, vision and mission, and current development of UNPAD.

1.2. Profile of Students, Educators, Education and Educational Support Outlining the brief profile of students, educators, education and educational support based on data per report date.

1.3. Organizational Structure and Governing Names and Supervising Board of UNPAD. 1.4. Place of Position and Site of UNPAD Main Activities.

2. OVERVIEW OF THE IMPORTANT ACCOUNTING POLICY 2.1. The Basic Use and Study of the Financial Report

contains the following statement: 2.1.1. The UNPAD financial report has been presented in accordance with

the applicable financial accounting standards (PSAK 45) and the laws associated with financial reporting for the college with the Pattern Financial Management Pattern Common (PPK-BLU).

2.1.2. UNPAD ' s financial statements are compiled and presented using an accrual basis, except the cash flow report presented with a cash base.

2.1.3. Cash flow reports are presented based on direct method by dividing into 3 groups namely cash flow from operating activities, cash flow from investment activity and cash flow from funding activities.

2.2. The Estimated Use of 2.3. The Revenue and Revenue Accounting Policy

reduces it briefly: 2.3.1. Revenue grouping and load 2.3.2. Recognition and measurement of any type of income and load

2.4. Accounting Policy For Asset Accounts 2.4.1. Cash and Cash Equivalent of 2.4.2. Investment 2.4.3. Debt and Liabilities of 2.4.4. Supplies Supplies 2.4.5. Fixed assets and a 2.4.6 depreciation. Biolojik Asset 2.4.7. Investment Property 2.4.8. Intangible Assets

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2014, No. 1067 26

2.4.9. Operating assets of Operation 2.5. Accounting Policy For Accounts Of Liability 2.6. Accounting Policy For The Equity Accounts

3. EXPLANATION OF THE FINANCIAL REPORT ' S POSTS PRESENTS DETAILS AND DISCLOSURES NECESSARY FROM THE BALANCE SHEETS, ACTIVITY REPORTS AND CASH FLOWS IN ACCORDANCE WITH THE ORDER OF PRESENTATION IN THE FINANCIAL STATEMENTS)

4. Commitment and Contijency contain information about the important cooperation and materials of the UNPAD with the third party being executed until the date of the report and information about potential losses that may arise. in the future as a result of the transaction/event that has occurred

5. IMPORTANT EVENTS AFTER THE BALANCE SHEET DATE Loading information about important events and materials occurring after the report date and prior to the report ' s issuer date.

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format 6

PADJADJARAN UNIVERSITY ADMINISTRATOR STATEMENT

ABOUT THE RESPONSIBILITY OF THE FINANCIAL REPORT

FOR THE YEARS ENDED DECEMBER 31, 20X2 AND 20X1

We Sign below: 1. Name:

Office address: Home address: Title: Rector

2. Name: Office address: Home address: Title: Vice Rector Field Planning, Information Systems, and

Finance stated that: 1. Responsible for the drafting and presentation of BLU ' s financial statements

PT; erties Investment (after minus the accumulated depreciation and decrease in value of Rp.xxx.xxx in 20X1 and Rp.xxx.xxx in 20X0)

xx.xxx.x xx

xx.xxx. xxx

Fixed assets (after reduced depreciation and decrease value of Rp.xxx.xxx in 20X1 and Rp.xxx.xxx in 20X0)

xx.xxx.x xx

xx.xxx. xxx

Assets Biolojik xx.xxx.x xx

xx.xxx. xxx

Operating Cooperation Assets (after minus the accumulated depreciation and decrease in value of Rp.xxx.xxx in 20X1 and Rp.xxx.xxx in 20X0)

xx.xxx.x xx

xx.xxx. xxx

tion, Research and Engagement At

Society a. Recognition

The revenue from educational cooperation, research and devotion to society is recognized at the time of the invoice the invoice rights in respect of the submission of educational services, results of research or devotion to society on the basis of the attachment cooperation.

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The rights of the bill arise if: 1) have met the billing eligibility (termin) according to the binding

cooperation; or 2) the work has been completed and submitted in accordance with

the terms of the cooperation bond. B. Measurement

The revenue from the cooperation of education, research and devotion to the public is recorded as a reasonable value of the services submitted, i.e. the value specified in the agreement of the mutual agreement in cooperation.

c. Disclosure of the following must be disclosed in the records of the financial statements: 1) the recognition accounting policy and the measurement of revenue; 2) the list of details of the research and devotion cooperation in

the society that has been binding (contract) both not, are and have been implemented in the report period, including cooperation partner, job type, contract value, job completion term.

6. Revenue From Other Community Service Services. Recognition

Revenue from the hosting of other community services such as rewards for medical services in halls/health clinics, income rewards management consulting services, psychology, law, engineering and so on are recognized at the time of service submitted.

b. The measurement of revenue from other community services is noted as much as the reward value of the services specified by the UNPAD leadership.

c. Disclosure of the following must be disclosed in the records of the financial statements: 1) recognition accounting policy and revenue measurement; 2) the details of the service type and the amount of revenue of its services over the period

reporting. 7. Grant Income

Grants are divided into Bonded Grants and Grants Are Not Tied. A bond is bound to be a grant of goods or a grant of money that is already specified for it by the grant-giver, while the unbound grant is a grant of money whereby the giver does not specify the perforation. The grant is bound to be temporary or permanent. Scholarship Grants are generally accepted scholarship money from other parties, both corporate and individual, not income but money (liabilities). However, in certain situations the admission of scholarship money can be recognized as a temporary bound grant income if: 1) the scholarship does not specify the individual recipients of the scholarship,

and

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2014, No. 1067 32

2) The UNPAD must issue the resources or economic benefits it has to acquire and manage the scholarship. Example: A corporation provides a monetary donation to the UNPAD for scholarships for students and cees fully to the UNPAD to select and determine their own scholarship recipients based on certain criteria and considerations. Upon receipt of the donation, UNPAD carried out a time-sealing activity to determine the individual recipients of the scholarship.

a. Grant recognition in the form of money is recognized at the time the cash is accepted by the UNPAD Hibah in goods or assets, recognized at the time of entitlement transfer to the UNPAD. Grants in the form of services are recognized at the time the service has been completed,

b. The measurement of the grant in the form of money is recorded as much as the cash received by the UNPAD. A grant in the form of an asset or service is recorded as a reasonable value of an acceptable asset or service, i.e. the value of which is written in the grant document. If there is no reliable evidence supporting the reasonable value of the asset or grant services, then 1) the grant assets are noted as of the value specified in

the designation of the Minister of Finance. 2) grant services are recorded as high as the market price. assignment

Chairman of UNPAD. C. The presentation and Disclosure

Hibah in the form of money whose use is not restricted to a particular purpose is presented in the activity report on the group of income grants is not bound. A grant in the form of money whose use is determined for a particular purpose, a goods grant or services is presented in an activity report on a thermometer-bound grant income group. Grants whose use are restricted to certain purposes permanently, for example in the form of perpetual funds, are presented in the activity report on a permanent bound grant income group. The following concerning the income derived from the grant must be disclosed in the records of the financial report: 1) the recognition accounting policy and revenue measurement

grant; 2) the details of the acquisition of grants including the grant-giver, type and

grant classification, reasonable value. 8. Revenue Budget and State Shopping (APBN)

APBN revenue includes APBN fund allocation to finance operational spending namely employee shopping and goods shopping and services, capital spending and APBN fund allocation for scholarships through the DIPA UNPAD. a. Recognition

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2014, No. 106733

Revenue from APBN was recognized at a time when spending on shopping was accounted for by the publication of the SP2D. In the event UNPAD received the advance from the APBN allocation fund (UP/GUP), then the accepted advance money was treated as an APBN income received upfront.

b. The Revenue measurement of APBN is noted as of the gross expenditure value of shopping at SPM.

c. Disclosure of the following regarding APBN earnings disclosed in the records of financial statements 1) recognition accounting policy and revenue measurement

APBN; 2) the amount of APBN receipts and details of the appropriation of funds

APBN must be disclosed in the records of the financial statements. 9. Other revenue

Other revenue includes revenue obtained from activities that are not directly related to UNPAD ' s principal tasks and functions such as asset leasing, operating cooperation, investment results and product sales results. from the establishment of education and teaching and so on. Asset Management-Homestead Management, Dorm, Building Rent and Other Asset Rent. Recognition

The revenue from the UNPAD asset leasing business is recognized at the time the right to charge arising in connection with the submission of the rental services. If the asset is leased for a particular term that exceeds one period of reporting on an upfront payment contract, then the receipt of the rent is treated as an accepted income. On the reporting date, part of the amount of rental income received in advance whose services have been submitted is recognized as revenue.

b. Revenue measurement of the UNPAD asset leasing business is noted for the value of the received or acceptable rental service.

c. Disclosure of the following must be disclosed in the records of the financial report: 1) the recognition accounting policy and revestration form sales, graduation fees or the like is recognized in cash accepted.

b. The measurement of Revenue from educational and teaching services is recorded as high as the rewards of service services assigned by the UNPAD leadership.

c. Disclosure of the following must be disclosed in the records of financial statements: 1) recognition accounting policy and revenue measurement; 2) details of the type and the amount of income from educational services and

the recognized teaching of the period Report. 5. Revenue From Education Cooperat directly related to the BLU UNPAD SERVICE.

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2014, No. 106737

The other load is a burden that cannot be grouped into service and administrative loads and is common, including: a. financial burden, i.e. load arising from financial transactions,

financing or disposal such as bank administration byaya, provision and credit interest, bank warranty fee;

b. Debt-based load, which is the load that arises with respect to recognition of an estimated unpaid debt;

c. asset sales loss, namely load arising in connection with recognition of loss of asset sales BLU UNPAD below the value of the record;

d. the loss of asset value loss, namely the burden arising in connection with the recognition of the loss resulting from the decrease in economic benefits to below the value of its value;

e. Losses caused by natural disasters, fires; f. Other burdens that cannot be grouped into the load

service and administrative and general load. 3. Use of Service, Administration and General Information, and Other burdens

a. Burden recognition is recognized at the time of the decline of future economic benefits related to the decline in assets or increased liabilities and can be measured by reliable, except for the burden financed from pure APBN rupiah. The burden arising out of the shopping of employee and shopping of goods and services financed from the pure rupiah APBN was recognized at the time of spending on spending on the publication of the SP2D. At each reporting date, the BLU UNPAD must recognize as a load (accrued) all the services that have been received from the other side but the payment has not been done by BLU UNPAD.

b. Measures of service, administration and public service load and other loads, except for the allowance of debt, depreciation and amortization, are noted for the amount of cash paid if the entire load is paid in the running period, or the amount of cash that will be paid. Paid in the future for the weight of the running period. The burden of employee shopping, shopping for goods and services and capital expenditures financed from the pure rupiah APBN recorded as much as the gross expenditure of shopping at SPM The burden of depreciation and amortization is noted as much as the amount of systematic allocation of the economic benefits consumed (see Chapter 4 Asset Accounting-Asset Fixed paragraph 17).

c. Included load-on-load allocation such as power subscription loads and services, maintenance and storage loads of buildings and buildings, unless otherwise identifiable, allocated to service and administrative loads and The general public is proportional to the volume of the volume of its usage.

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2014, No. 1067 38

In case there is no proper basis for allocating a load to the service load and administration and general, then the entire burden of the arising may be allocated to the service load or load of administration and common, which consumes the most.

d. Disclosures and disclosures are presented in an activity report using the classification according to their function (functional load methods) i.e. the service load and the administration and general load as well as other loads (see example of activity report on Chapter 1 Financial Reporting-Appendix 3). Details of the load according to their properties such as employee load, depreciation load and material load for any functional load group must be presented in the records of the financial report.

4. Loss losses include loss of fixed asset sales and investment, and unrealized losses of decreased asset value and foreign exchange kurs margin. a. Recognition

Asset sales losses are recognized at the time of the sale transaction. Losses that have not been revitalized are recognized at the time the value of the record no longer reflects the value of the pan.

b. Asset sales losses are recorded as much as less than the value of an asset's value minus the value of the record. The unreproducalized loss was recorded as a margin of less than a reasonable value of the asset at the end of the report period minus the value of its notes.

D. ASSET ACCOUNTING 1. Asset Definition

Asset is an economic resource owned and/or controlled by BLU UNPAD arising from transactions or events in the past and from which future economic benefits are expected to be obtained and can be measured in units. Money. The future economic benefits that are realized in assets are the potential for such assets to contribute, either directly or indirectly, to the cash flow and the cash equivalent to the UNPAD.

2. Asset Asset classification is presented in the financial position report by classifying it into seamless assets and assets uneventfully, and presented based on the order of the liquidation rate.

3. A seamless asset of an asset is classified as a seamless asset if it meets the criteria as follows: a. in the form of cash or the cash equivalent of which its use is not

restricted; b. expected to be realized or owned for use or

for sale in no more than 12 months;

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c. is owned to be traded or for any other purpose in the short term and is expected to be realized in no more than 12 months.

Asset is fluent in order liquidity, covering among others: a. Cash and cash equivalent; b. Short-term Investment; c. Accounts receivable; d. Another Debt; e. Supplies Supplies; f. Payment Dimuka; g. Another Smooth Asset.

4. Asset Unfluent Assets are assets under control and are used directly or indirectly for UNPAD activities and do not meet the criteria as an asset. The assets are not well served based on the order of liquidity, including among others: a. Long-term investments; b. Fixed Assets; c. Biolojik Asset; d. Investment Property; e. Asset Operations. Intangible Assets; g. Load Suspended; h. Another Not Good Asset.

5. Cash and cash equivalent a. The definition

Kas includes cash or savings balances in the Bank which at any time can be used to finance the activities of BLU UNPAD without any restrictions on its use. Cash consists of: 1) Saldo cash APBN in APBN expenditure treasurer account; 2) Saldo operational account BLU in Bank accounts

(Centre); 3) Saldo operating cash (work advance) at the Central BPP,

Faculty and Unit-Unit; 4) Cash account balance. The APBN Spend Treasurer account is a bank giro account that holds funds from an APBN source for payment of employee spending, shopping for goods and services through the UP/GUP mechanism. BLU-Reception Operating Account is a bank account that holds the cash receipt of the PNBP source. BLU-Spending time is a bank account that is used for shopping payments other than those financed from APBN. Funds Fund's account is a bank account that holds the receipt of funds for a third party and the receipt of the funds

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2014, No. 1067 40

which for a while has not been able to identify the source and purpose of its use. Cash equivalently is another very licuints, lawyers, architects and so on;

e. the burden of service travel and accommodation, covering the travel burden of service and administrative accommodation and structural officials in the implementation of administrative activities;

f. the burden of community relations and environmental bina, including social burden, donations, environmental bina, promotion and advertising;

g. load depreciation and amortization, covering the building's depreciation load and administrative and general support activities;

h. Other loads that are noion, and the resulting difference is recognized as a loss in the value of the supply value.

The cost of the supply is determined based on the results of physical inventories multiplied by price based on First-Exit method First (MPKP or FIFO) or the Weighted-Average method of weighted average. The same determination of the cost of supplies must be applied to all the supplies that have in common nature and its use. For supplies with different properties or uses can use different methods. The identified inventory is broken, obsolete, or may not be used should be lowered to the value of the net realisation or, if it no longer has economic benefits, must be removed/removed from the inventory. The number of decreased inventory value was recognized as a loss in the value of the defective inventory value in the report period in which the damage occurred.

d. The Suppliers and Disclosure Disclosure are presented in the report of the financial position in the group of fine assets on the order after the Pidebt. The following information about the inventory must be disclosed in the records of the financial statements: 1) The base and the inventory assessment method; 2) the type of inventory and price if in the position report

finance is presented in a conjoined; 3) Amount/proportion of damaged supplies, obsolete/usang; 4) insurance value value.

8. An advance. Definition

The Muka money according to the purpose of its use is divided into the advance money of activities and the advance of the procurement of goods and services. The advance of the activity is the payment in advance for the activities-an urgent activity which is not yet known to be the actual amount of cost and must be accounted for after the activities are completed. An example is the advance payment of the service and other urgent activities.

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2014, No. 1067 44

The advance procurement of goods and services is payment upfront to the supplier/partner of the purchase of goods or services that when payment of goods or services is not yet accepted. Payday payments are typically derived from the procurement of goods and services that are tied to a bond, such as payment of advance or the construction of a building (capital expenditure). Advance payment will be calculated as the payment portion of the overall value of the goods or services provided at the time of completion. Not included in the term of the advance by this definition is the advance money or the supply money (UP) which is distributed from the Center to the Faculty and other Units.

b. Advance recognition is recognized at the time of the exit of the cash flow for the payment of the advance or the termine. The advance of the activity is recognized as a burden on account of the time being accounted for. In general there is a policy of the term responsibility for the advance of the activities. If the appointed time limit has not been in charge, then the advance changed its status and reclassified it to the responsible party. The procurement of goods and services is recognized as part of the total value of the goods or the total cost of services at the time of the goods or services received.

c. Advance measurement is recorded as much as the amount of cash rupiah paid

d. Disclosure at the time the following regarding the inventory must be disclosed in the records of the financial report: 1) the advance policy and money accounting policy

advance; 2) The details of the advance balance according to the purpose of its use.

9. An investment. Definition

Investment is an asset intended to acquire economic benefits such as interest, dividends, royalty or social benefits and or other benefits so as to improve the ability of BLU UNPAD in order of service to Society. Securities (securities effect), bond (debt effect) or other valuable letters traded on the stock exchange. The effects are classified as trading securities, the effects available for sale (available for sale securities) and the effect of being held (held to maturity securities). The effect of being traded is the effect it has for cash management purposes, which at any time is required can be immediately converted to cash.

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The effect is available for sale, which is the unsustainably owned effect. This type of investment is expected to end (sold) within a given period of time, such as the granting of loans to the entity in the form of bonds and the ownership of the stock of a business entity for a particular period of time. The effect of having to be due is a debt effect intended to be owned until a direct investment is an investment intended to be held on a continuous form in the form of an entity's inclusion in an entity entity, with a The goal is to be a continuous and continuous improvement. Direct investment is divided into investments in association entities and investment in child entities. Investment in an association entity is the inclusion of capital on an entity entity in which UNPAD has a significant influence in the financial and operational policy decisions of such entities, but does not control the policy of the entity. That. Significant influence usually arises if UNPAD has 20% to 50% share ownership or voting rights to the entity. Investment in child entities inclusion capital on an entity entity in which UNPAD has the ability to control all financial policy decisions and the operational strategies of such entities. Control capability arises if UNPAD has more than 50% share ownership or voting rights to that entity. Short-term investments include deposits and traded effects intended to be owned by no more than 12 months and have the characteristics to be immediately sold or converted to cash; such investments are intended in order to be used. cash management, meaning UNPAD can sell or convert such investments into cash if there is cash requirement; and low risk. A long-term investment is an investment that is intended to be owned for more than 12 months, which includes the effect available for sale, the effect of being due to maturity and direct inclusion. The acquisition costs include the price of such investment transactions plus the trade-selling intermediary commission, bank services, and other costs incurred in the framework of investment gains. A reasonable value is the amount used in exchange for an asset (investment) between the parties that have the will and the desire in a reasonable transaction. A cost method is an accounting method that records investment by acquisition costs and has no adjustment in relation to the changes in the net asset of the investee entity. The equity method is an accounting method that records investment in the initial cost of cost (cost) and

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2014, No. 1067 46

further adjusted to the net asset changes of the investee entity that occurred after the acquisition.

10. Short-term investment. Recognition

Short-term investments are recognized at the time of the transaction acquisition transaction.

b. Investment measures in the form of futures deposits are recorded as much as the nominal value of such deposits. Investmp>

c. Measurement measurement at the time of initial recognition: At the time of the acquisition, the inventory is accounted for by the cost of the supply. Measurement after initial recognition: 1) Following initial recognition, the inventory is measured and reported in

financial position reports of the cost or net realization value, whichever is lower;

2) If the cost or value of recorded inventory exceeds the value of the value The realization of the clean realization, then the recorded value must be lowered until the value of its net realizat technology infrastructure; 4) Equipment and machinery; 5) transport tools; 6) roads, irrigation, and networks; 7) Books libraries; 8) art and antiquities; 9) Other fixed assets. The land and building are fixed assets that can be separated and must be recorded separately even though the assets are obtained simultaneously.

c. Recognition of an asset acquisition remains recognized and grouped as a fixed asset if it meets all criteria as follows: 1) meets the criteria stated in paragraph 01; 2) has a benefit of more than one year; 3) has value or charges that can be measured by reliable means; 4) the value meets the capitalized cost limit

according to the regulations on State-owned goods (BMN). A fixed self-built asset 1) a self-built fixed asset recognized as a fixed asset in

when the asset is in ready condition used; 2) During the construction process, costs arising in connection

with construction The asset remains noted on the post while Construction In the Employment. By the time the physical development was completed and ready for use then the entire amount of construction cost in the work was reclassified to a fixed asset.

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2014, No. 1067 50

The fixed assets acquired through rent. A fixed asset acquired through the lease is recognized as a fixed asset if it meets one of the financing rental criteria as follows: 1) At the end of the lease, the asset ownership is switched to tenants

(lesse); 2) The lease has the option to purchase an asset at a price that

is quite low than the value of the pan at the time the option starts to be implemented, so that the the start of the lease can be confirmed that the option will be implemented;

3) The rental period includes most (75% or more) of the asset's economic benefits although the property is not diverted;

4) At the beginning of the lease, the current value of the payment amount is now. the minimum rent approaches an asset 's reasonable value, which is up to 90% or more of the asset' s reasonable value;

5) The rental asset has a special characteristic where only tenants can use it without requiring material modification

A fixed Asset grant asset obtained from a grant is recognized at the time of entitlement transfer to the UNPAD. Spend after the initial acquisition of 1) Spend after the acquisition of a fixed asset that

prolongs the benefits or most likely benefits the future economy in the form of increased capacity, production quality, or an increase in performance standards, recognized and added to the number of recorded assets (capitalized);

2) Spending after the acquisition that does not result in additional terms of benefits, capacity, quality or performance standards must be is recognized as a maintenance load. For example, UNPAD does the entire building for the cost of Rp.100 million. Such expenditures should be noted as the maintenance load of the building due to the foundry only to maintain the asset condition.

d. Measurement measurement at the time of initial recognition.

At the time of initial recognition, the assets remain noted as much as the cost of the perversion. Fixed asset acquisition costs include purchase or construction prices, including legal fees, brokerage and import duties, after minus discounts and other cuts, and any charges that may be attributed directly to bringing assets to the site and conditions that make such assets be used according to the desired ones.

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2014, No. 106751

The charge that can be attributed to the cost of land preparation/place, shipping costs, storage and unloading, mounting charges, testing costs and professional expenses.

2) The acquisition by lease financing, payment of the mortgage or suspension of payment .. If an Asset is acquired by means of a finance lease, a mortgage payment, or suspension of payment for a term of more than one year, then the cost of such assets must be measured by the current value of all payments. In the future. Whereas the calculated interest should be recognized as a flower load during the term of the lease of financing, the mortgage or the suspension of payment.

3) The acquisition by exchange. If an asset remains acquired through an exchange with a non monetary asset or a combination of monetary assets and non-monetary assets, then the cost of the acquisition of such assets is measured at a reasonable value of the accepted assets or submitted assets, which is more reliable. If an exchange transaction does not have a commercial substance, or a reasonable value of an acceptable asset or a given asset cannot be measured reliably, then the cost of the acquisition of the asset is measured in the number of recorded assets submitted. If the cost of the acquisition uses a reasonable value, then the difference between a reasonable value and the number of recorded old assets is recognized as an advantage or loss of exchange.

Measures after initial recognition 1) After initial recognition, the entire Fixed assets are measured at the cost

The acquisition is reduced the accumulation of depreciation and accumulated depreciation.

2) Revaluation of the revaluation or revaluation of the assets remains unauthorized, unless done by the Minister's decision Finance. The revaluation of fixed assets, if done, must include all elements within a fixed asset group. The difference between the value of the revaluation and the number of recorded assets remains recognized as part of the equity not bound by the name of the fixed asset Reassessment margin.

3) The decrease in value At any given time counts a fixed asset may no longer be commensurate with the economic benefit value expected to be obtained from such assets in the future, for example because physical or obsolecetic damage causes its performance to decline. If this is the case, then the asset must be downgraded to a value until the amount is worth the remaining value of the economy, and the amount of its decrease is recognized as a loss in the drop in fixed asset value. Amount

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2014, No. 1067 52

The decrease in value is measured by an estimate of the number decrease in its performance.

4) The fixed assets terminated its use if an asset remains terminated its use permanently, then the asset must be was removed from a fixed asset group and reclassified into other uneventable assets as much as its face value. The difference between a recorded value and its face value is recognized as a profit or loss in a report of a walking period activity. If such an asset's reasonable value cannot be determined reliably, then the asset is measured at its noted value.

5) A fixed asset that will be sold for the removal and sale of assets is not allowed unless it has obtained the consent of the Minister Finance. Fixed assets that have obtained the Finance Minister's approval to be sold or auctioned should be terminated in use and reclassified into a seamless group of assets as large as the value of its face, i.e. a reasonable sale of the sale price. The difference between the recorded value and the value of the pan is recognized as a profite amount used to exchange an asset between the willing and the sufficient knowledge in an arm's length transaction. A carrying amount is a value that is presented in the balance sheet after minus the accumulated depreciation and loss of value. The loss of value (impairment loss) is a negative margin between the number of recorded assets of an asset with the amount of economic benefits that can be obtained from that asset.

b. Fixed Asset clustering of fixed assets UNPAD grouped as follows: 1) Land; 2) Building and building; 3) Infrastructure and informationme Operating Income

110603 Preliminary Investment Debt Yield

11060301 Preliminary Interest Deposit Allowance

11060302 Preliminary Dividend Stock Dividend

11060303 Preliminary Interest Interest Government Bonds

11060304 preliminary Interest Interest In Corporate Bonds

11060305 Preliminary Interest Interest Bank Certificate Indonesia

11060306 Preliminary Dividend Debt Debt Dividend

110604 Receivable Allowance Employee

11060401 Preliminary Employee Debt

110605 Preliminary Loan Debt Bailout

11060501 Preliminary Loan Debt Charity Scholarship In The Country

11060502 Preliminary Loan Debt Funding Foreign Scholarship

11060503 Preliminary Debt Fund Project Cooperation

110606 Fixed Asset Sales Receivable

11060601 Preliminary Asset Sales Debt Fixed

110607 Investment Sales Debt

11060701 Investment Sales Debt

110608 Preliminary Loan Debt Host Product Dikjar

11060801 Preliminary-product Sales Loan Allowance

Bag Kel Account

Reports

Accounts

Control

Accounts

Transaction Name

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2014, No. 106771

1107 Supplies

110701 Laboratory Materials

11070101 Laboratory Materials

110702 Office stationing

11070201 Paper

11070202 Write Tool

11070299 Other ATK

110703 Print items

11070301 Ijasah, Certificate

11070302 Form

11070303 Cinderamata

11070399 Other Print items

1108 Payment in Advance

110801 rent paid upfront

11080101 The rent Building Paid in Muka

11080102 Sewa Equipment and Machine Paid in Muka

11080103 Sewa Tool Retrieved.

110802 Insurance Repaid

11080201 Building Insurance Paid In Advance

11080202 Transport Tool Repaid

11080203 Equipment and Machine Paid Dimuka

110803 Money Service Travel

11080301 Domestic Service Money

11080302 Overseas Foreign Service Travel

110804 The Face of Procurement Goods and Services

11080401 Money Upfront Procurement Goods and Services

110805 Advances Procurement Capital Goods

11080501 Cash Advance Procurement Capital

110806 Tax Repaid in Muka

11080601 PPN Input

11080602 PPh Article 22

11080603 PPh Article 23

11080604 PPh Section 25

1199 Other Lancar Assets

119901 Other Lancar Assets

11990101 Assets Other Smooth

Bag Account

Reports

Accounts

Control

Accounts

Transaction Name

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2014, No. 1067 72

12

1201 Long-Term Investments

120101 Non-permanent Investment

12010101 shares

12010102 Government bonds

12010103 Corporate bonds

120102 Permanent Investment

12010201 Direct inclusion on PT X

12010202 Direct on PT Y

1202 Fixed Assets

120201

12020101 Land

120202 Building and Buildings

12020201 Building

12020202 Service Home

12020203 Wisma and Asrama

12020204 Permanent Semi Buildings

120203 Appliances and Engine

12020301 Meubelair

12020302 Computer and Computer Appliances

12020303 Laboratory Tools

12020304 Medical and Health Tools

12020305 Office Tools

12020306 Cooling Tools

12020307 Tools Home Home

12020308 Studio Tool

12020309 Communication Tools and transmitters

12020310 Art-style items

12020311 Workout Tools

12020312 Measuring Tools

12020313 Workshop

12020314 Engines

12020399 Other Equipment

Assets Not Smoothly

Land

Bag Kel Account

Reports

Accounts

Control

Accounts

Transaction Name

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2014, No. 106773

120204 Freight Tools

12020401 Passenger Motor Vehicles

12020402 Freight Motor Vehicles

12020403 Wheeled Motor Vehicles 2

12020404 Motorized Transport Tools

120205 Road, Irrigation and Network

12020501 Road and Pelataran

12020502 Fencing

12020503 Irrigation

12020504 Network

120299 Construction In Craftsmanship

12029901 Building and Buildings In the Employment

12029902 Equipment and Machine In The Work

12029903 Transport Tools In Work

12029904 Road, Irrigation and Network In Work

1203 Accumulated Fixed Asset Shrinkage

120301 Accumulation Of Building And Building

12030101 Building Shrinkage Building

12030102 Accumulated

12030103 Accumulated Depreciation And Dormitory

12030104 ACCUMULATED SEMI-PERMANENT BUILDINGS

120302 ACCUMULATED DEPRECIATION AND MACHINERY

12030201 THE ACCUMULATION OF MEUBELAIR DEPRECIATION

12030202 Accumulation Of Computer Depreciation and Computer Equipment

12030203 Accumulated Laboratory Tool Shrinkage

12030204 Accumulated Depreciation and Health Tools

12030205 Accumulation Of Office Tools

12030206 Accumulation Of Refrigeration Tools

12030207 Depreciation Accumulation Household Tools

12030208 Accumulation Of Studio Tools

12030209 Accumulated Depreciation And Transmitter

12030210 Accumulation Of Artistry-style Merchandise

12030211 Accumulation Of Shrinkage Exercise

12030212 Accumulation Of Measurement Tools

12030213 Accumulated Shop Tool Shrinkage

Bag Kel Account

Reports

Accounts

Control

Accounts

Transaction Name

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2014, No. 1067 74

12030214 Accumulation Of Mechanical Depreciation

12030299 Accumulated Depreciation Of Other Equipment

120303 Accumulation Of Transport Tools

12030301 Accumulation Of Passenger Motor Vehicles

12030302 Accumulation Of Motor Vehicle Infiltration Freight Vehicle

12030303 Accumulated Depreciation Vehicle 2-Wheeled

12030304 Accumulation Of Non-Motor Transport Equipment

120304 Accumulated Road Depreciation, Irrigated and Network

12030401 Accumulated Depreciation and Pelataran

12030402 Accumulation Of Depreciation

12030403 Irrigation Depreciation

12030404 Accumulated Depreciation

13

1301 Cooperation Working Assets Operation

130101 The Operating Assets Of The Same Operation (KSO)

13010101 Land KSO

13010102 Building and Building KSO

13010103 Equipment and KSO engines

13010104 KSO Transport Tools

13010105 Road, Irrigation and KSO Network

1302 Accumulated Depreciation Of Operating Cooperation Assets (KSO)

130201 Accumulated Depreciation Of Operating Assets

13020101 Accumulated Shrinking of Buildings and The KSO Building

13020102 Accumulated Depreciation Equipment and KSO Engines

13020103 Accumulated Depreciation Of KSO Freight

13020104 Accumulated Road Dep>

110507 Investment Sales 11050701 Investment Sales

110508 Debt Sales Yield of Smuggling Products 11050801 Pidebt Product Sales Results Interplay Jar

1106 Other Debt Allowance

110601 Preliminary Asset Management Pidebt

11060101 Preliminary Income Debt Allowance

11060102 Dormitory Income Debt

11060103 Preliminary Budget Lease Income Building

11060199 Preliminary Budget Lease Income Debt Other

110602 Preliminary Income Receivable Operating Income Operations

11060201 Preliminary Operating IncoDevelopment Fund (DPP)

41010105 New Student Funds (DMB)

41010106 Form SMUP Form

41010107 Graduation Fund

410102 Revenue From Education Cooperation, Research and PPM

41010201 Revenue From Education Cooperation

41010202 Revenue From Research Cooperation

41010203 Revenue From The Throne Of Excellence In Society

42 Revenue Beyond The Potential Effort

4201 Revenue From Hibah

420101 Grant Income Not Tied

42010101 Unbound Money Grant Income

42010102 Unbound Goods Grant Income

420102 Temporary Bound Grant Income

42010201 Income Grant Income Temporary

42010202 Temporary Bound Goods Grant Income

420103 Permanent Bound Grant Income

42010301 Permanent-bound Money Grant Income

42010302 Permanent-bound Goods Grant

4202

420201 APBN Income

42020101 Operational Revenue

42020102 Investment Income

INCOME

Revenue Effort

APBN revenue

CHART ACCOUNT

PROFIT REPORT

KODE 4: Revenue

Bag Kel Accounts

Lapora

n

Accounts

Control

Accounts

Transaction Name

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2014, No. 106781

4209

420901 Asset Management Revenue

42090101 Homestead Income

42090102 Dorm Revenue

42090103 Building Rent Earnings

42090104 Other Asset Rental Income

420902 Operating Cooperation Revenue

42090201 Operating Cooperation

420903 Investment Results

42090301 Interest Rates Deposito

42090302 Government Bonds Income Revenue

42090303 Corporate Bond Interest Income

42090304 Interest Interest Certificate Bank Indonesia

42090305 Stock Dividend Income

42090306 Direct Inclusion Dividend Income

420904 Giro Services Revenue

42090401 Revenue Service Giro

420905 Product Sales Of Smuggling Dikjar

42090501 Product Sales From Dikjar Dikjar

Account Kel

Lapora

n

Accounts

Control

Accounts

Transaction Name

Other Revenue

Bag

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5

51

5101

510101 Load of Gaji and Honor Energy Faculty

51010101 The salary of the faculty remains

51010102 Honor teaching fixed teaching power

51010103 Honor

5101010104 Honor Guiding End Tasks, Thesis, Thesis, Dissertation

51010105 Honor Guiding Work Lecture

51010106 Honor Testing Final Assignment, Thesis, Thesis, Dissertation, Dissertation

51010107 Honor Engineering Creation

51010108 Incentive Making Scientific Work, Works of Art or Technology

51010109 Honor Speaker Seminar, Scientific Oration dsb.

51010110 Honor Practicality Instructor

51010111 Honor Instructor Training, Penataran, Counseling

51010112 Honor Provides Academic Guidance And Counseling

51010199 Honor Activities Other Activities

510102 Teaching Power Benefits

51010201 Functional Benefits

51010202 Profession Allowance and Master Greater

51010203 Honorary Benefits/Emeritus

510103 The Coaching Load and Development SDM of Workforce

51010301 Studying Improvements/Scholarship Energy Faculty

51010101010302 Participants Registration, Workshop dsb.

510104 The Teaching Load Of The Teaching Home Office

51010401 Accommodation

51010402 Transport

51010403 Pocket Money

510105 Load Of Travel Faculty Foreign Service

51010501 Accommodation

51010502 Transport

51010503 Pocket Money

Load

Service Load

Employee Load

CHART ACCOUNT EARNINGS REPORT

KODE 5: Load

Kel Account Element

Account Report

Control

Accounts

Transaction Name

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2014, No. 106783

5102

510201 Laboratory Materials

51020101 Laboratory Materials

510202 Prectikum Module

51020201 Prectikum Module

510203 Office Write Tools

51020301 Paper

51020302 Stationery

510204

51020301 Photocopy

5103 Load Services Load

510301 Network Services Load

51030101 Web Site/Internet Network

51030102 Electronic Journal

510302 License/Royalty

51030201 License/Royalty

510303 Rent Load

51030301 Building Lease On Jar

51030302 Load of Sewa Equipment and Engine Dikjar

510304 Load of Catering Services and Tata Boga

51030401 Load Consumption Consumption

510305 Health Service Load

51030501 Load of Workforce Health Services

51030502 Student Health Care Load

510306 Scientific Journal Publishing Burden

5130601 Scientific Journal Publishing Service

5104

510401 Maintenance Load

51040101 Land Maintenance Dikjar

51040102 Building and Building Dikjar

51040103 Appliance Maintenance and Support Engines

Load Materials In

Photocopy

Load Of Maintenance

Kel Account Element

Account Report

Control

Accounts

Transaction Name

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2014, No. 1067 84

5105 Load Power and Services

510501 Load Power and Services

51050101 Electricity

51050102 Telephone and Network

51050103 Air

5106

510601 Load Infiltration Remains

51060101 Building and Building Jar

51060102 Infiltration Equipment And Machinery Involved

510602 Load Shrinkage Assets KSO Involved

51060201 Building and KSO Buildings Dikjar

51060202 Shrinkage Equipment and KSO Machines Dikjar

510603 Load Shrinkage Asset Lease for Attempted Endeavor

51060301 Storage Building and SGU Building Dikjar

51060302 Appliances and SGU Engines Dikjar

5107

510701 Amortisation of Untangible Assets

51070101 Amortisation of Patent Rights

51070102 Amortization of Rights

510702 Amortized Load Suspended

51070201 Amortization Of Software

51070202 Amortization Library Book

51070299 Amortization Of Other Suspended Loads

5108 Load Research and Development

510801 Teaching Power Research

51080101 The Research Load Young Lecturer

51080102 Mainline Research

51080103 Grant Research Load

Account Element Account

Account Report

Control

Accounts

Transaction Name

Load Shrinkage

Amortisation Burden

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2014, No. 106785

52 Administration and General Load

5201

520101 Load of Gaji and Honor Structural Officer

52010101 The salary of the PNS Structural Employees

52010102 Non-PNS employees

52010103 Honor Te/b>

KODE 4: Revenue

Bag Kel Accounts

Lapora

n

Accounts

Control

Accounts

Transaction Name

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2014, No. 1067 80

4

41

4101 Revenue From Service Services

410101 Revenue From Education Services and Teaching

41010101 The Cost of Education (BPP)

41010102 Cost of Education (BPP)

41010103 Practicality

41010104 Educational am/Team

520102 Structural Office Allowance

52010201 Structural Office Allowances

520103 Structural Employee Benefits

52010301 Award Incentives

52010302 Increase In SDM

52010303 Overtime Incentive

52010304 Money Eat

52010305 allowance PPh Article 21

52010306 Wife/Husband Allowance

520104 Coaching Load and Development Officer Development

52010401 STUDY/SCHOLARSHIP

52010402 SEMINAR PARTICIPANT SEMINAR, WORKSHOP DSB.

520105 LOAD OF SERVICE TRAVEL Country

52010501 Accommodation

52010502 Transport

52010503 Pocket Money

520106 Foreign Service Travel Load

52010601 accommodation

52010602 Transport

52010603 Pocket Money

5202 Load Administration and Home Office

520201 Office Writing

52020101 Paper

52020102 Write Tools

520202

52020201 Photocopy

Employee Load

Photocopy

Account Element Account

Account Report

Control

Accounts

Transaction Name

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2014, No. 1067 86

520203 Print items

52020301 Ijasah, Certificate

52020302 Handbook, Brochure

52020303 Form

52020304 Cinderamata

52020399 Other Cees

520203 Homes Office steps

52020301 Household Tools

52020302 Electric Equipment

5203 Service Services Load

520301 Network Services Load

52030101 Web Site/Internet Network

520302 License/Royalties

52030201 License/Royalty

520303 Rent Load

52030301 Rental Load Office Building

52030302 Load of Sewa Equipment and Office Machine

52030303 Load of Rental Equipment

520304 Catering and Tata Boga Services

52030401 Load Consumption Administration Activity

520305 Health Service Load

52030501 Administrative Workforce Health Services

5204

520401 Maintenance Load

52040101 Land/Empty Land

52040102 Building And Building Buildings

52040103 Appliance Maintenance and Office Engine

52040104 Transport Tools

52040105 Maintenance Roads, Irrigation and Network

5205 Load Power and Services

520501 Load Power and Services

52050101 Electricity

52050102 Telephone and Network

52050103 Air

Kel Element Accounts

Account Report

Control

Account

Transaction Name

Load Maintenance

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2014, No. 106787

5302 Debt Allowance

530201 Allowance Of Service Receivship

53020101 BPP Debt Preliminary Load

53020102 Load Allowance Of BPP-SAT

53020103 Preliminary Load

53020104 Fiscal Burden DPP

53020105 Preliminary Load Of Debt DMB Debt

530202 Preliminary Load Of Educational Cooperation Debt

53020201 Preliminary Load Of Educational Cooperation Debt

530203 Preliminary Load Of Research Cooperation Agreement

53020301 Preliminary Load Research Cooperation Research

530204 Preliminary Burden Of Debt Cooperation Cooperation In Society

53020401 Preliminary Load Debt Cooperation Cooperation In

Society

Kel Account Element

Account Report

Control

Account

Transaction Name

www.peraturan.go.id

2014, No. 1067 88

6 ADVANTAGE

61

6101 Fixed Asset Sales

610101 Fixed Asset Sales

61010101 Land Sales Advantage

6101010102 Home Sales Profit And Building

61010103 Sale of Equipment and Machine Sales

6101010104 Freight Sales Profit

61010105 Profit Road Sales, Irrigation and Network

6102 Investment Sales Advantage

610201 Investment Sales Profit

61020101 Investment Sales Profit Immediate Inclusion

61020102 Profit Investment Gain

61020103 Profit Sale Sale Of Government Bonds

61020104 Profit of Corporate Bond Investment Sales

61020105 Profit Sales Resadana Investment

6103 Foreign currency Curs margin

610301 Foreign currency Curs Margin

61030101 Advantage of Foreign currency Curs

62 Advantage Of The Extraordinary Event

6201 Advantages Of The Extraordinary Event

620101 Advantage Of The Extraordinary Event

62010101 Advantage Of The Extraordinary Event

Account

Transaction Name

Advantage

ACCOUNT CHART

PROFIT REPORT

SECTION 6: PROFIT

BAG.

Report

Account

Control

www.peraturan.go.id

2014, No. 106789

7 LOSSES

71

7101 Fixed Asset Sales Losses

710101 Fixed Asset Sales Losses

71010101 Remaining Asset Sales Losses

71010102 Asset Sales Loss Fixed Building and Building

71010103 Fixed Asset Sales Losses and Machine

71010104 Loss Of Fixed Asset Transport Tools

71010105 Asset Sales Losses Fixed Road, Irrigation and Network

7102 Losses Investment Sales

710201 Investment Sales

71020101 Losses Sale Investment Sales Directly

71020102 Stock Investment Sales Losses

71020103 Government Bond Investment Sales Losses

71020104 Corporate Bond Investment Loss

71020105 Loss Resadana Investment Sales

7103 Foreign currency Curs Margin

710301 Loss of Foreign currency Curs

71030101 Foreign currency Curs Margin

7104 Loss of Asset Value

710401 Loss Of Asset Value

71040101 Loss Of Fixed Asset Value

71040102 Investment Value Drop Loss

71040199 Other Asset Value Drop Loss

72 Losses From The Extraordinary Event

7201 Loss Of The Extraordinary Event

720101 Loss Of The Extraordinary Event

72010101 Losses From Extraordinary Events

Loss

CHART ACCOUNT CHART LOSS

KODE 7: LOSS

Bag Kel Account

Account Report

Control

Accounts

Transaction Name

MINISTER OF EDUCATION AND CULTURE OF THE REPUBLIC OF INDONESIA,

MOHAMMAD NOAH

www.peraturan.go.id