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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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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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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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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 implement in 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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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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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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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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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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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