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THE REPUBLIC OF INDONESIA STATE NEWS
No. 504, 2014 MENDIKBUD. Accounting. Institute. Technology Ten. Nopember. System.
MINISTER OF EDUCATION AND CULTURE
REPUBLIC OF INDONESIA
NUMBER 26 YEAR 2014
ABOUT
ACCOUNTING SYSTEM OF THE TEN NOPEMBER TECHNOLOGY INSTITUTE
WITH THE GRACE OF THE ALMIGHTY GOD
MINISTER FOR 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 Ten Nopember Technology Institute;
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;
7. 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 8/2014;
8. Regulation of the Finance Minister Number 8 of 2006 on Financial Reporting and the Performance of Government Instancy;
9. Regulation of Finance Minister Number 171 /PMK.05/ 2007 on the Central Government Financial Accounting and Reporting System;
10.Regulation Finance Minister Number 76 /PMK.05/ 2008 on the Accounting and Financial Reporting Financial Services Financial Services;
DECIDED:
SET: THE REGULATION OF THE MINISTER OF EDUCATION AND CULTURE ON THE ACCOUNTING SYSTEM OF THE TEN NOPEMBER TECHNOLOGY INSTITUTE.
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Article 1
In this Ministerial Ordinance referred to:
1. The next Ten Nopember Institute of Technology is called ITS is a college in the Ministry of Education and Culture environment that applies the financial management of public services bodies.
2. The ITS accounting system is a series of manual and computerized procedures ranging from data collection, logging, exposition, reporting of financial positions, and financial activities carried out by ITS.
Section 2
The ITS accounting system is a reference to financial management on ITS.
Section 3
(1) ITS accounting system consists of:
a. financial accounting system;
b. expenses accounting system; and
c. a fixed asset accounting system.
(2) The ITS accounting system as referred to in paragraph (1) is listed in the Attachment that is an inseparable part of this Minister Regulation.
Article 4
The minister's rules came into effect from the date of the promulcity.
For everyone to know it, ordered the invitation of the Minister of the Union with its placement in the News of the Republic of Indonesia.
Specised in Jakarta
on 7 April 2014
MINISTER OF EDUCATION AND CULTURE OF THE REPUBLIC INDONESIA,
MOHAMMAD NOAH
PROMULCIED IN Jakarta
ON 17 April 2014
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
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ANNEX OF THE MINISTER FOR EDUCATION AND CULTURE MINISTER NUMBER 26 OF 2014 ON THE ACCOUNTING SYSTEM OF THE TEN NOPEMBER TECHNOLOGY INSTITUTE
CHAPTER I PRELIMINARY
A. Background
College is a public sector organization that moves in services, with its main product being the educational services. College is better known as a non-profit organization that is more than a social value depaning. Rather than its commercial value, with changes in political, socio economic, and community culture as a result of globalization demands a more complex role and function of higher education. Colleges are not only charged with agents of education, but also to be agent of research and development, agent of knowledge and technology transfer, and agent of economic development. Therefore, the College should be treated as a business entity, without stripping the social objectives of its society by providing a quality educational service with an educational fee that can be reached by the public.
The college has experienced a lot of status changes in its long journey. The change is aimed at improving the Service Level to the community. The change is a change in the model (status), the start of the State Higher Reward, the State-owned Law Board (PTBHMN), the College of Higher Education Law (PTBHP) and the most recent one being the General Services Agency (BLU) for the College.
Government Regulation No. 23 of 2005 " The General Services Agency, which is subsequently called the BLU, is an instance in a Government environment set up to provide services to the community of the provision of goods and/or services sold without focusing on finding profit and in doing Its activities are based on principles of efficiency and productivity ". The purpose of the government through the Department of National Education to change the status of the College of State into the General Services Agency is to improve the quality of service, and to develop the entire potential that it has, without having to burden the public, Or forget his social functions. Colleges that have already had Agency status
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The General Services must continue to increase the Level of Service to the Society.
The Ten Nopember Institute of Technology obtained the status of the General Services Agency of the Ministry of Finance based on the Ministerial Decree Finance Republic Indonesia Number 363 /KMK.05/2008, dated 17 December 2008. As an institution that applies the Financial Management (PK) of the General Services Agency (BLU).
B. Intent and Purpose
Financial Minister Regulation Number 76 /PMK.05/ 2008 on the Accounting and Financial Reporting Financial Reporting Act, in section 5, mentions: 1. The BLU Accounting System consists of:
a. Financial accounting system, which results in the underlying Financial Report for the purposes of accountability, ays; page-break-after:always">
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D. Design of the BLU ITS Financial Accounting System
Image Design of the BLU ITS Financial Accounting System.
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E. The Asset Accounting System remains BLU ITS Permanent Asset Accounting System BLU ITS using the System
The State-owned Goods Accounting designated by the Finance Minister (SIMAK BMN). In order to support the use of Fixed Asset Accounting Systems (SIMAK BMN), BLU ITS develops a Fixed Fixed Asset Accounting System that can be integrated with the SIMAK BMN.
1. Inventory Accounting Proceed
No Stage
Answer Activity
1 Workunit
The data input receipts receipts for the application of the system of Resources Deliver the computer data archive (ADK) of
the inventory application to State-owned goods officer (BMN) at the Bureau of Finance and Sarana Prasarana, printed details and recapitulation of the supply of the system. Opname stock to
State-owned goods officer (BMN) on the Bureau of Finance and Sarana Prasarana
2
The Management section
BMN (Finance Bureau
and Sarana Prasarana)
The agency accepts or asks for ADK supplies to the units of the units performing ADK compilations of Unit inventory to
the center of the center's supply system sends ADK Center supplies to the officer
SIMAK-BMN The user print the inventory data from the SIMAK application-
BMN The use of the use of supplies to the top of the company delivers valid stock data to
Accounting for the Financial SIM application. Mr. Signing on loan event news
3
Head of the Bureau of Finance and
Prasarana Means
Processing inventory data
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4
Field Vice Rector
Planning, Finance, and
Sarana Prasarana
Signing of the supply data
5
Accounting Section
(Bureau of Finance and Sarana Prasarana)
Receive Received or solicits authorized inventory data the data input supplies to the SIM App
The finance of the Program performs a book close process at any
period 2. Asset Accounting Procedure Fixed-Confession Recognition
No Handler
Answer Activity
1 Section
Management Of BMN
s Received or requested the SPM and SP2D Shopping Capital Modal Input Data Input to the SIMAK-BMN Mobile App Print the State-owned Goods (BMN) application and the public Stakeout the amount of BMN values to deliver a valid BMN recap to Accounting as well as ADK
2
The Vice Rector Field
Planning, Finance, and
Sarana Prasarana
s Publish SPM (signing)
3
Accounting Section
(Bureau of Finance and Sarana Prasarana)
Accepts the SPM and SP2D Grouping of SPM and SP2D and provide capital shopping groups to the BMN Section of the Receiving of the valid BMN and ADK recap From the BMN Section, the PPM does an adjustment of the BMN values by creating evidence of the memorial service. The data memorial data is fixed to the Financial SIM Application. It wants to sign a signature to PR II (SPM's publisher)
5 Kppn
(Ministry of Finance)
the company is able to provide SPM and publishes the SP2D Delivering the valid SPM and SP2D to the Working Unit
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3. Fixed Asset Management Proceed, Diversion And Elimination Accounting Procedures
No Activity In Charge
1 Section Of Management
BMN
Drafting plan for assignment and deletion
AddOn-site-the asset usage plan stay to the BMN Section (Bureau of Finance and Infrastructure Means)
2
The management section of BMN
(Bureau of Finance and Sarana Prasarana)
The agency accepts or asks for a fixed asset usage plan to the Unit
The agency wants approval and authorization on PR II as a User Power User
RECEIVES AN ASSET USAGE PLAN which is alrea icable laws in Indonesia.
o To achieve reasonable presentation financial report, BLU ITS apply fully Guidelines Accounting and Financial Reporting This is compiled based on Indonesia ' s applicable financial accounting standards namely PSAK 45 (Revision 2011) Financial Reporting of Nirlaba Entity and Regulation Invitation-invitation is the Regulation of the Finance Minister of the Republic of Indonesia 76 /PMK.05/ 2008 on the Accounting and Financial Reporting of the General Services Agency.
3. Qualitative characteristics of financial report Reports of financial statements compiled and presented based on the applicable financial accounting standards in Indonesia have qualitative characteristics as follows: a. Understandafully
The essential quality of the information presented in the financial report is its beauty to be understood by the report ' s users. Users, in this case, are assumed to have adequate knowledge of economic and business activity, accounting as well as a willingness to learn such information with reasonable persistence.
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b. The relevant information presented in the financial report is the relevant information to meet the user ' s needs in the decision making process. Information has the relevant qualities if it can affect the user's economic decisions by helping them evaluate events of past, present or future, affirm, or correct, their evaluation results in the past.
c. Reliability to be useful, information in the financial report has a reliable quality (reliable), i.e. free from misleading notions, material errors, and reliable users as sincere or honest presentation (faithful representation).
d. Completeness to be reliable, the information in the financial report must be complete within the relevant limits, materiality and costs.
e. The materiality of the financial statements simply contains information that meets the materiality criteria, which is that information is viewed as material if the omission to list or error records such information may affect the user's economic decisions. which is taken on the basis of the financial report.
f. Healthy consideration of healthy considerations contains elements of caution at the time of consideration required in the condition of uncertainty, so that assets or income are not presented higher and liabilities or burdens are 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 that do not allow for bias.
g. Users must be able to compare financial statements between periods to identify position trends and financial performance as well as compare financial statements between entities to evaluate financial position, performance And it's a relative change. Therefore, the measurement and presentation of the financial impact of transactions and other similar events is performed consistently.
h. The Substance Over Form (Substance Over Form) That transactions and other events are presented in accordance with the substance and reality of the economy, is not based on its formality aspect.
i. The cost and benefit of the presentation of information in financial statements using cost and benefit considerations, namely that the cost to obtain and present the information is not exceeding
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benefits that users will acquire from the presentation of such information.
4. 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: o Manage Effort
The financial statements are compiled in the assumption that The entity will continue its efforts in the future for an indefinite time 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.
o Basic Akrual Financial Report is compiled on the basis of actual.i.e. assets, liabilities, equity, earnings, and load was recognized at the time of the event, not during the realization of receipt or expenditure of cash and 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.
5. The BLU ITS financial Report Financial Report component consists of o Report Financial Positions (Neraca); o Activities Report; o Reports of the Kas Current; and o Notes on Financial Reports. 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. Financial Position Report (Neraca) A financial position report or balance sheet is a report that presents information about the financial position of the BLU ITS at a particular date, covering assets, liabilities, and equity.
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1) Assets are a BLU ITS controlled resource arising from events of the past and from which future economic benefits will be obtained. The future economic benefits contained in an asset are the potential of such assets to generate cash flows into the ITS BLU 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 BLU ITS resources that contain economic benefits. The completion of today's obligations usually involves payment of cash and/or submission of other assets, awarding services, replacements with other obligations or conversion of liability to equity.
3) The equities are the residual rights over the assets of the BLU ITS after minus all obligations. 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 Finance is used together with information disclosed in other financial reports it may help financial report users to assess ITS ITS BLU capabilities in delivering service services in continuous, and assessing liquidity, solvency, and the needs of external funding.
b. Activity Report 1) The activity report presents information about the BLU ITS activity
regarding the source, allocation, and use of economic resources managed by the ITS BLU. Accordingly, the activity rrs as a basis for assessing the capabilities of the BLU ITS in generating cash as well as its need to leverage that cash.
2. The Basic Principles Of Drafting And Presentation Of Financial Statements. Reasonable Presentation
o Financial Report is compiled in such a way that presents with a reasonable financial position, performance and cash flow of BLU ITS. Reasonable presentation requires an honest presentation of the influence of transactions, events and other conditions in accordance with the standard criteria of the financial accounting and appl s
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is held in accordance with the financial accounting standards and other regulations applicable, and the correctness of the financial report ' s contents is the responsibility of the ITS BLU BLU.
B. Revenue And Profit Accounting
1. The definition of O Revenue is the rise in economic benefits during the period
reporting in the form of an incoming stream or an increase in assets, or a decrease in liabilities resulting in a rise in net equity. Revenue arises from the usual BLU ITS activities, such as venture income from educational services services, donation/grant acquisition, APBN allocation, interest income and revenue from asset leasing.
o Profit is the net rise of the net Economic benefits that meet the income definition of namunnon income, which may arise or may not arise from the usual BLU ITS activity. Advantages include, for example, the profit of sales of investment or fixed assets, and unrealized profits such as the profit of foreign currency curs and the advantages of a reasonable rate rise in the effect of being traded.
2. The ITS BLU Revenue Revenue classification is classified according to the source and there are no restrictions in its use. Based on its source, revenue is classified as follows: o Revenue Business of Service Services
A BLU ITS revenue earned in return for services submitted to the community according to the task and function staple BLU ITS, i.e. education and teaching, research and devotion to society (Tridharma College).
o Hibah represents the revenue received from the community or other body, without the obligation for the ITS BLU to submit barang/jasa.Hibah can be bound or unbound. The grant is for the grant, whereas the unbound grant is a grant in which the giver does not specify the perforation. The grant in the form of an Asset Remains recognized as the Equity
o Revenue APBN is an income derived from APBN, both for operational shopping, investment spending and the allocation of APBN funds for scholarships through the DIPA BLU ITS concerned. Operational shopping is the shopping and shopping of goods and services, while investment spending is capital shopping.
o Other Revenue (Non Operational Revenue)
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Is the revenue derived from sources not included in the above income types, i.e. the revenue obtained from activities that are not directly related to the task and function of the BLU ITS core, such as the revenue from cooperation outside of duties and underlying functions, rentals, interest deposits, revenue from sales of auction documents derived from PNBP funds, return income, financial services and others. Specifically for the financial services revenue of the financial institution on the account of the treasury is required to be made available to the country's coffers.
In the activity report, the income is classified as well on the basis of any restriction on its use, namely, Unbound income, temporary bound income and permanent bound income. Unbound revenue is an income whose use is not limited to a specific purpose by the revenue provider. Among these income groups are the income of services from service services, grant income is not bound in the form of money, and other income such as deposit interest and financial services. Temporary-bound revenue is an income that is used to be restricted to a particular purpose by the source of the income source until it is subject to a specific condition or up to a given period. Included in this revenue group among other APBN revenue, monetary grant revenue whose use has been determined by the revenue source, and the revenue grant of goods or services, the Permanent Bound Income is an income that is its use is limited to a specific purpose permanently by the revenue source but the ITS BLU may use some or all other economic results or benefits obtained from such revenue. For example, the ITS BLU obtained a grant in the form of deposits which cannot be permanently thawed but the interest can be used without restriction. Third income above is not listed in the BLU ITS activity report but is poured in the net asset change report.
a) Revenue From the venture Revenue Service services of the ITS BLU service includes: o Revenue Education and Teaching Services, which is the revenue that
is acquired from and directly related to the service of regular education and teaching services. Includes this type of income among other types of Education Coaching Contributions (SPP), Instituting Development (SPI), ITS INTRODUCTION INFORMATION (IPITS) costs for new students, graduation fees, and student selection registration results. New.
o Revenue Research is revenue obtained by researchers (lecturers) from DIKTI funds, copyright, royalty, and researcher patents.
o Revenue, Other Goods and Services Services.
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Includes the revenue obtained from the holding of community service services other than those included in the categories a and b above.
1) Revenue From Lectures a) Confession
i) Coaching Contributions Education (SPP) Revenue obtained from the cost of education (SPP) fees received at each beginning of the semester for the next term of the term (semester money) is recognized at the time the service services are submitted.
ii) At any reporting date, part of the semester money whose services have not been submitted must be presented at financial statements as revenue are received upfront, except the amount is not material.
iii) In case of suspension of SPP money payments by students whereas service services have been submitted, BLU ITS recognizs the submission of service services That is, as revenue by debunking accounts receivable and crediting the Revenue account.
b) The Revenue measurement of the education and teaching services is noted as the value of the service rewards service set by the BLU Leadership.
c) Disclosure of the following concerning the income of the education and teaching services must be disclosed in the records of the financial statements: (1) Accountancy policy of recognition and measurement of revenue (2) of the type details and the amount of revenue from educational services and
recognized teaching in the report period.
2) Institutional Development of Institutional Development a) Confession
The Institutional Development Donation Fund (SPI) Fund Development Fund (SPI) is the money payable by a person when it is officially accepted as a new student. This income was recognized at the time of the bill's rights to the development fund. Bill rights arise if: (1) the student candidate has been officially registered as
the new student, and
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(2) The ITS BLU no longer has an obligation to restore all or part of the development fund.
b) The revenue of the revenue from education and teaching services is noted for the value of merit rewards. services specified by the BLU Leadership.
c) policy
a healthy accounting, hosting an internal control system including an adequate accounting record, as well as compiling the and presents a financial report corresponding to the standards of financial accounting and applicable laws in Indonesia.
o To assert responsibility for the financial statements, in any presentation of the financial statements, Leadership The BLU delivers a statement of responsibility that contains statements. that budget management has been implemented based on an adequate internal control system, financial accounting ha Disclosure of the following concerning the revenue from education and teaching services must be disclosed in the records of financial statements: (1) the recognition accounting policy and revenue measurement (2) of the type of income and the amount of revenue from the educational services and
the teaching recognized in the report period. 3) Other Educational Services Revenue
a) Recognition of Revenue from educational and other teaching services such as the cost of InformasiIntroduction ITS (IPITS) for new students, graduation fees, and new student selection registration results and the like is recognized at the time the cash is received.
b) Measures of Revenue from educational and teaching services are recorded as high as the value of service services set forth by the BLU Leadership.
c) Disclosure of the following concerning the income of the education and teaching services must be disclosed in the records of the financial statements: (1) Accountancy policy of recognition and measurement of revenue (2) of the type details and the amount of revenue from educational services and
the recognized teaching in the report period.
4) Research Revenue a) Confession
Revenue Research such as copyright, royalty, patent, and lecturer research is recognized as cash/SP2D is accepted.
b) The Revenue measurement of educational and teaching services is noted as much as the value of service service rewards set by the BLU Leadership.
c) Disclosure of the following concerning the revenue from education and teaching services must be disclosed in the records of financial statements: (1) the recognition accounting policy and revenue measurement
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(2) The details of the type and the amount of revenue from the educational and teaching services recognized in the report period.
5) Revenue From the Goods and Services Supplies a) Confession
(1) Other Revenue Includes revenue acquired from activities that are not directly related to key BLU underlying tasks and functions such as BLU ITS asset leasing, operating cooperation, investment results and product sales results from the hosting of education and teaching and so on.
(2) Revenue of the BLU ITS asset leasing venture is recognized at when the right to charge is arising in connection with the submission of the rental service.
(3) If the BLU asset is leased for a particular term that exceeds one period of reporting on the upfront payment contract, then the receipt of the rent is not available. treated as revenue received in advance. On the date of reporting, part of the amount of rental income is received upfront that its services have been submitted recognized as revenue.
(4) The KSO Revenue is recognized at the time the invoice is entitled to the bond, or the realization of cash receipts. Whereas the KSO assets are recognized as a BLU ITS asset at the end of the concession
b) Measurement (1) Revenue from the BLU ITS asset leasing business is noted
for the value of the received or acceptable rental service.
(2) KSO Revenue recorded as a result of the accepted or acceptable value of the agreement in its check.
c) Disclosure of the following asset rental income must be disclosed in the records of the financial statements: (1) Accountancy policy of recognition and measurement of revenue
asset leasing. (2) The details of the type and the recorded value of the assets are leased, the price
the rent, the time frame and the other important binding requirements in the rental union.
The following regarding the operating income of operations must be disclosed. in note of the financial report:
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(1) Accountancy policy of recognition and measurement of operating cooperation income
(2) The nature, type, term of operation cooperation and other important binding requirements in the cooperation of cooperation operation.
b) Revenue Hibah (1) Hibah is divided into Tied Grants and Grants Are Not Tied. The grant
bound is a predetermined grant by the grant-giver, while the unbound grant is a grant whereby the giver does not specify the perforation. A bound grant may be temporary or permanent.
a) Recognition (1) Hibah in the form of money is recognized at the time the cash is accepted by
BLU ITS (2) the form of goods or assets, recognized at the time of the right
the ownership moved to IT ' S BLU. (3) Hibah in the form of services recognized at the time the service was completed
executed
b) Measurement (1) The Hibah in the form of money was recorded as much as cash received
by the ITS BLU. (2) Hibah in the form of an asset or service recorded as a reasonable value
an acceptable asset or service, i.e. the value added in the grant document.
(3) If there is no reliable evidence supporting the determination of reasonable value of assets or services grant, then (a) the grant assets are recorded as of the specified value
based on the designation of the Minister of Finance. (b) grant services are recorded as high as the market price estimate with
the designation of the BLU Leader.
c) Disclosure of Hibah in the form of money whose use is not restricted to specific purposes is presented in the activity report on the grant income group unbound. 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 concerns about the income derived from the grant must be disclosed in the record of the financial report:
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(1) Authorization accounting policy and grant income measurement
(2) Details of grant acquisition including grants, types and classification of grants, reasonable values.
c) APBN Revenue (1) Revenue APBN includes the allocation of APBN funds to finance
operational spending namely employee shopping and goods shopping and services, capital shopping and APBN fund allocation for scholarships through the DIPA BLU ITS concerned.
a) Recognition (1) Revenue from APBN recognized at the time of spending spending
accounted for by The SP2D is published. (2) In terms of the BLU ITS receive the advance from the allocation fund
APBN (UP/GUP), then the received advance money is treated as the advance of the KPPN in the short-term liability group.
b) The Revenue Measures of APBN are recorded as large as The gross expense value for the 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 the details of the allocation of use
The APBN funds must be disclosed in the records of the financial statements.
d) The Revenue of Cooperation (1) Revenue from the Cooperation consists of: o Individual Co-operation Revenue, which is the revenue that
obtained from the granting of service services research executed on the basis of interbinding cooperation with other parties on behalf of Individual.
o Revenue of Institut/Entity Cooperation, i.e. revenue obtained from the execution of educational cooperation, research, and PPM with the agency/other business entity
o Revenue of PEMDA Cooperation, i.e. Revenue acquired from the performance of the research cooper ithout facing significant value change risk.
8) Setara cash includes futures deposits no more than 3 months who are grouped into the BLU Cash Management Account account.
b) The Cash and Equivalent Cash Equivalent is recognized at the time of the incoming cash flow into the BLU ITS
c) MEASUREMENT 1) Kas and the cash equivalent measured by nominal value at the time received
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2) Kas received in foreign currency recorded in Rupiah the value of the central kurs of the Bank of Indonesia at the time received.
3) Saldo cash and equivalent of cash in foreign currency on the date of reporting stated in Rupiah by using the central kurs Bank Indonesia. The difference is recognized as the Advantage of Curs.
d) Preservation and Disclosure 1) Kas and cash equivalent are presented at the financial position report (balance sheet)
at first in the group of seamless assets. 2) The Kas and the cash equivalent whose use is restricted is presented
separately in the cash group and the equivalent of cash and disclosed the reason for its supervisor in the records of the financial statements.
3) The following must be disclosed in the note over the financial statements: (a) The accounting policy applied in determining and
presents the cash & equivalent of cash (b) of cash equivales and cash equivales that are grouped as follows:
(1) the APBN expenditure Treasurer account (2) BLU Operational Account-PNBP
(i) Reception Account (ii) Spending Account (iii) Cash On A Work Unit (work Money)
(3) Cash Management Account Of BLU-PNBP (i) Short-term Deposits
(4) Fund Accounts (I) Cash Expenses (ii) The Reception Of Which Unidentified
Source
4. Debt a) The definition
1) Debt is all rights or claims against any other party arising from the submission of goods, services, money, or arising from the laws that are expected to be resolved through receipt of cash, goods or services in a particular term based on a consent or agreement.
2) The effort is the right arising from the submission of goods or services within the scope of activities according to the task and the underlying function of the BLU ITS, e.g. SPP receivables Students, pidebt cooperation of education and teaching, research and devotion on public.
3) Other debts are the rights arising from the surrender of goods, services or money outside of the BLU ITS staple activities, for example employee debt, interest in debt, rental debt, third party talangan.
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4) The allowance of a debt loss is part of a large receivable that will likely not be solved through receipt of cash or other assets.
5) A reproducible net value (net realizable value) is the amount of debt after being reduced by the amount of receivables expected to be unpaid.
b) Confession 1) Other business and debt debt is recognized at the time of goods, services
or the money is submitted but have not received the payment or return of such submission.
2) The loss Unpaid debt is recognized at the time that the debt is expected to be unpaid.
c) Measurement 1) The business and other receivables are presented in the position report
finance the size of a realized net value, that is amount of debt after minus the allowance of a debt loss.
2) The receivable loss allowance is set up as large as the amount of debt is expected to be unable to be invoiced. Therefore, at the end of each BLU ITS reporting period evaluates the collectibility of its entire pyre and recognizes the debt that will likely not be assessed as the burden of loss of unpaid debt.
3) The collection of collectibility of the amount of the amount of the amount of the amount of the data is not.
3) The collection of The debt may be done using the consideration of the real conditions of the individual's existing debt on the date of reporting or based on the age of debt.
d) The removal of the debt in terms of the debt that has been set up its insertion is believed not to be The bill then BLU ITS abolish the receivables in accordance with the laws.
e) Representation and Disclosure of 1) Other business and debt debt are presented at the position report
finance in the group of seamless assets on the order after short term investment.
2) The debt to the one with the relationship Privileges are separated and presented in a financial position report.
3) The following regarding the debt must be expressed in the records of the financial statements: (a) the accounting policy applied in presenting
the debt including the prelimintate and the removal of the debt
(b) Details of type and amount of venture debt and other pidebts-others which have special relations ..
(c) The details of the amount of torture loss of debt based on their age.
(d) the debt being made agorated and or sold (the climb of the debt).
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5. Inventory a) Definition
1) The ITS BLU Supplies include assets in the form of (a) materials and or supplies for use in
hosting education, pnelitian and devotion to the community, such as the material used in the laboratory, workshop, studio or educational hospital for practical and research activities,
(b) materials and supplies for use in the process of holding administration, such as paper, printing goods and other office stationery.
(c) goods or products available for sale and in the production process for sales such as plant yield supplies or farms (results of biolojik assets) available for sale and supply of an order robot in the works process.
2) The cost of the stock acquisition covers the entire purchase cost, conversion fee and All other expenses required for such supplies to be in the condition and location are ready for use or sold.
3) The purchase cost includes the purchase price of goods, import duties and taxes, transport fees, auction costs in the order of procurement supplies, and other expenses that can directly be attributed to Supply acquisition.
4) The conversion costs include direct costs related to production such as raw materials and direct labor, fixed overhead costs such as depreciation, maintenance, rent, and variable overhead costs such as materials and power indirect work.
5) Other charges include the costs required for such supplies to be in the condition and location ready for use or sale. For example, the cost of product design or reproduction for a particular order.
6) The net realization value is the estimation of the sale price minus the estimated completion cost and estimated cost of selling.
b) Confession 1) The supply is recognized at When accepted by the event news
A valid receipt. 2) The supplies used for BLU ITS service activities
are recognized as a service load, while the inventory used for administration activities is recognized as a common and administrative load. Product inventory sold is recognized as a staple load of product sales on other load groups.
>4) The BLU ITS-Reception Account is a bank account that holds the cash receipt of the PNBP source.
5) BLU ITS OPERATIONAL ACCOUNT-Expense is a bank account used for shopping payments other than those financed from APBN.
6) The funds account is a bank account that holds the receipt of the funds for the third party and the receipt of funds for which time has not been identified by the source and purpose of its use.
7) The cash equivalent is other extremely licuid cash instruments, which can be converted into cash in no longer than 3 months w the report, the investment effect is being presented at the financial position report of the value of its face, i.e. the price of the effect that concerned on the date of the report.
(iii) the difference arising, because the reasonable value is lower or higher than the value of the acquisition or the recorded value, is recognized as an advantage or loss of the securities traded unreprodused and presented in the activity report in the period in question.
(iv) At the time sales, the difference arising between the recorded value and the selling value is recognized as an investment gain or loss.
3) Disclosure (a) Short-term investment is presented at the financial position report
on the group of seamless assets on order after cash and cash equivales.
(b) The following matters regarding short-term investments must be disclosed in the record of the financial statements: (i) accounting policy applied in presenting
short-term investments. (ii) the type and number of short-term investments by value
the acquisition and the value of the pan. (iii) The number of placements/investments on the parties that have
istspecific relationships.
c) The Effect of Available For Sale 1) The recognition
The effect is available for sale is recognized at the time of the acquisition of such investment.
2) Measurement (a) At the time of the acquisition, the effects available for sale are noted as of
the cost of the purchase (b) On the date of the report, the effect investment is available for sale
presented at the financial position report of the value of the pan, i.e. the price sale on the reporting date.
(c) The difference is arising, because the natural value is more lower or higher than the value of the acquisition or the recorded value, recognized as an investment gain or loss that has not been revitalized and reported as part of unbound equity.
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(d) At the time of sale, the difference arising between the recorded value and the value of the sale is recognized as the gain or loss of investment sales and remove the profits or losses of unreproducalized investment.
3) Disclosure (a) Effect available for sale is presented at the financial position report
on the non-smooth asset group as part of a long-term investment.
(b) The effect is available for sale to be sold in the term of 12 month or less presented to a smooth asset group.
(c) The following things must disclosed in the records of the financial statements: (i) accounting policy applied in presenting
the effect is available for sale. (ii) The type and number of effects are available for sale based on
the value of the gain and the value of the pan. (iii) The number of placements/investments on the parties that have
special relationship
d) Proprietary Effects to the Due 1) Confession
The effect is owned until the due date (the debt effect) is recognized at the time of the acquisition transaction Such investment.
2) The effect of the effect is held until the fall is presented in the financial position report of the cost after amortization of premiums or diskonto.
3) The presentation and Confession (a) The effect is owned until it is due. presented in the position report
finance on the asset group is not smooth as part of long-term investment.
(b) The effect is due to be due to be due in a 12 month period or less presented to a seamless asset group as part of a short-term investment.
(c) The following should disclosed in the records of the financial statements: (i) accounting policy applied in presenting
the effect is owned until it is due. (ii) The type and number of effects are owned up to the due
based on the value of the pern. (iii) The number of placements/investments on the party having
special relations
e) Immediate Inclusion 1) Confession
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Long-term investment in the form of inclusion or ownership of shares is directly recognized at the time of the inclusion transaction.
2) Measurement (a) of the investment measurement in the form of direct inclusion
is done using the cost method or the equity method. (i) The method of charge is used if the ITS BLU has less than
20% suffrage on an entity investee. In the cost method, the investment is presented in the financial position report as much as its peroleation is reduced the accumulated decrease losses Value. The earnings obtained from the investment, in the form of dividends or other profit-sharing forms, are recognized as the earnings of the BLU ITS and are presented in the activity report.
(ii) The equity method is used if the ITS BLU has more than 20% rights vote on the investee entity. In an equity method, the investment is initially noted as the cost of the acquisition and the next plus or minus the income or loss portion of the entity investee in a period, and reduced by dividends or form. the other profit sharing received from the investee entity.
(iii) A reasonable value method is used if long-term investments will be sold in no more than 12 months.
3) Preservation and Disclosure (a) Long-term investment in the form of a direct inclusion in
serve in the financial position report in the asset group is not smooth as part of a long-term investment.
(b) Long-term investment in the form of direct inclusion that will be sold in the short term is presented in a seamless asset group as part of a short-term investment.
(c) The following matters regarding investment the long term in the form of direct inclusion must be expressed in the record of the financial statements: (i) accounting policy applied in presenting
long-term investment. (ii) the details of the type and the amount of long-term investment with
presents the value of its pans. (iii) The number of placements/investments on the parties that have
istspecific relationships.
8. Fixed assets a) Definition
1) fixed assets are tangible assets that ::
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(a) is owned for use in the production or process of providing goods and services, for lease to other parties, or for administrative purposes, and
(b) is expected to be used more than one year. 2) The shrinkage is the systematic allocation of the amount which can be dissised
(depreciable assets) of an asset during the lifetime of its benefit. 3) The amount that can be disbursed is the cost of acquiring an asset
minus the remaining value. 4) The value of the value (useful life) is a period in which the asset
is expected to be used or the amount of production or similar unit expected to be obtained from such assets
5) The acquisition cost is the amount of cash or equivalent the cash payable or reasonable value of another reward is submitted for acquiring an asset at the time of acquisition or construction or, if applicable, the amount attributed to the asset at first recognized.
6) ion
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Short-term investments are recognized at the time of the acquisition of such investment transactions.
2) Measurements (a) Investments in the form of futures deposits are noted for the value
nominal deposit of such deposits. (b) Investment in the form of securities traded:
(i) At the time the acquisition of the investment effect is listed as at the cost of the cost.
(ii) On the date of the BLU ITS is not allowed to abolish the assets and sell it unless it has obtained the approval of the Minister Keuangan.Asset remains that the Finance Minister's approval for sale or auction must be terminated its use and use for the use of the Minister of Finance. reclassified to a smooth group of assets as large as the value of its face, i.e., the sale price estimate reasonable. The difference arising between the recorded value and the value of the pan is recognized as a benefit or loss in the report of a running period activity.
e) The depreciation of 1) ITS BLU must allocate the amount of assets that can be dislocated
(depreciable assets) was systematically during its lifetime of benefit. 2) The depreciation begins when an asset is available for use,
that is when the asset is in the required location and conditions
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thus capable of operating as intended. Depreciation is not stopped when the asset remains unused, unless the asset is terminated in full.
3) A fixed Asset, except the ground, dissolves by using the method and depreciation rate. set by the Directorate General of Tax.
f) The Preservation and Disclosure of 1) Assets remain presented at the financial position report
in the group of assets is not fluent and detailed based on its type. 2) A fixed asset controlled by BLU ITS for
resulting in a lease or increase in value served on an Investment Property account.
3) The following concerns about the fixed assets must be disclosed in the account of the financial report: (a) Accounting policies applied in presenting the assets
fixed (b) fixed asset details grouped into assets that
owned and the rental assets. (c) The gross recorded amount and accumulated depreciation and
accumulated decrease in value at the beginning and end of the period both for fixed assets owned and assets acquired from rental assets (rental assets)
(d) Reconciliation of the amount recorded at the beginning and end of the period indicating the addition, release, loss of value, depreciation, and other changes such as revaluation and reclassification, both for fixed assets owned and assets acquired from the lease. financing (rental assets)
(e) The existence and amount of limitation of property rights and fixed assets Guaranteed for debt
9. "Operation" (")" (")" means " {\b {\cf1} {\cf1} {\cf1} {\cf1} {\cf1} {\cf1} {\cf1} {\cf1} {\f1 owned and co-bears the risk of such efforts. BLU ITS can carry out the KSO agreement if it has obtained approval from the Minister of Finance.
2) The KSO with the Build pattern, Manage, Ssubmit-BKS (Build, operate, Transfer-BOT) is a KSO managed by the investors who fund development until the end of the concession period. At the end of the concession the investor gave up the KSO assets and its management to the asset owner.
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3) KSO with the Build pattern, handover, Manage-BSK (Build, Transfer, Operate - BTO) is a KSO managed by an asset owner. Asset owners receive KSO assets built by investors when such KSO assets are ready to be operated.
4) The KSO Asset is a fixed BLU ITS asset that is used to host KSO activities.
5) The KSO regroup is the party, which operates the KSO assets. The KSO maintainer may be an asset owner, may also be another designated party.
6) The concession is a period of time in which investors and asset owners are bound to the agreement for results or for the income or other form of payment listed. It's in a KSO deal.
b) Recognition of 1) The remaining BLU ITS Assets used to be ushered in
the KSO agreement was recognized as a KSO asset at the time the KSO agreement was signed. Recognition as a KSO asset expires at the end of the KSO agreement.
2) At the time the KSO agreement in the BKS pattern expires, the ITS ITS BLU recognizes assets built by investors as fixed assets. The acquisition of these assets is the revenue of the BLU ITS.
3) Dalamagreement KSO pattern BSK, BLU ITS acknowledges the assets built by investors as an asset of KSO at the time the asset is ready to be operated by BLU ITS. On the other hand, the ITS BLU also recognizes long-term KSO obligations. Periodic payments to investors during the concession period are recognized as the repayment of debt and interest.
c) Measure 1) The assets remain BLU ITS which are left to be ushered in
The KSO agreement is measured by the value of its record. 2) At the time of the KSO agreement in the BKS pattern expires, the assets that
received by BLU ITS are recorded as large as the value of the Finance Minister.
3) The assets were built and submitted by investors to the ITS BLU for is operated in a KSO BSK pattern recorded by BLU ITS as a KSO asset of its perolem value.
4) The KSO Assets must be disburled as set of depreciation provisions as set in fixed asset accounting paragraph 19 a to c.
5) An estimated KSO Asset may not benefit the value of its listed value must be in a decrease in value until the amount is equal to the remaining value of the remaining economic benefits. The difference is recognized as a drop in value and is reported in the activity report. The decrease in value was measured as a decrease in performance decline.
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d) Preservation and Disclosure of 1) The KSO Asset is presented in the financial position report as a group
asset is not fluent. 2) The following must be expressed in the records of the reports
finance: (a) Regarding the KSO agreement
(i) parties related to the KSO agreement, (ii) the rights and obligations of each KSO participant
with regard to the The KSO agreement, (iii) the provisions of the change of the KSO agreement, if any. (iv) the calculation or determination of the right for revenue/results
KSO, (v) determination of amortization rights for the income /results of the KSO, (vi) the calculation (additional) of the KSO load or income
arising from the payment for the revenue/results of the KSO. (b) Regarding the assets of KSO
(i) the type of assets that make up KSO assets, (ii) determination of the acquisition of KSO assets, (iii) determination of depreciation or amortization of KSO assets.
10. Intangible Assets a) Definition
1) Non-tangible assets are non-monetary assets that can be identified and have no physical form. Examples of intangible assets are patent, copyright, software (software), and other rights related to the intellectual property held by BLU ITS.
2) An intangible asset is declared to be identified if: (a) may be separated, i.e. separable from the ITS BLU with
the way it is sold, diverted, licensed, leased, or exchanged via an asset related contract. or individually or together obligations; or
(b) arising out of contractual or other legal rights, regardless of whether such rights may be transferred or may be separated from the ITS BLU or from any other rights and obligations.
b) Intangible Asset recognition is recognizethe number of performance drops.
(d) The fixed asset terminated its use If an asset remains terminated its use permanently, then such assets must be removed from fixed asset groups and reclassified into assets. The value of a person's value is not as good as the value of the face. recorded and the value of the pan is recognized as an advantage or loss in the report of a walking period activity. If the reasonable value of such assets cannot be reliably determined, then the asset is measured at the value of its value.
(e) fixed assets that will sold nths after the report date.
o Other short-term debt, which is the debt to be due in 12 months after the date of the report that cannot be grouped in the letters a until e above.
3. The principle of the Obligation Obligation Obligation is recognized in the financial position report if it is possible that the ITS BLU must issue a resource that contains the future economic benefits of the future to complete the obligations of the present, and the amount that must be completed reliably measured.
a) Short-term Liability
1) The short-term recognition of Liability is recognized as follows: (a) The effort is recognized at the time the ITS BLU accepts goods or
services or acquires the rights to the Goods or services. (b) The third party service is recognized at the time of the BLU ITS performing
cuts, polling or receiving funds to be paid to others.
(c) The fees that still must be paid are recognized at the time the ITS BLU accepts benefits economy of other parties but the ITS BLU has not made any payments on the benefits it receives.
(d) Revenue received upfront was recognized at the time BLU ITS received payment from other parties to acquire services services but the BLU has not yet submitted services to such other parties.
2) Short-term Obligability measured by The value of the fall. (a) The effort and cost to be paid is measured by
the amount of cash or cash value of any other asset that must be submitted to complete that debt.
(b) The third party service is measured by the amount of cash that the BLU receives for submitted or transferred to another party.
(c) Revenue received upfront as measured as cash received from other parties
3) Preservation and Disclosure (a) All obligations expected to be completed in
one time year or less presented in the financial position report in the short-term liability group, including a long-term liability section that will be due within a year or less.
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(b) The following matters regarding short-term obligations must be disclosed in the records of the financial statements: (i) Details of the short term liability balance based on
its kind (ii) the amount of arred presented by age
arrell b) Long Term Obligations
1) The long-term Obligability of Liability is recognized at the time the ITS BLU accepts entitlement of the other party but the ITS BLU has not met the obligations arising out to such other party
2) The measurement (a) of the long-term obligation is measured by a cash value of
the entire future payment. (b) Premium or discontization arising during the time
the loan using an effective interest method.
3) The Preservation and Disclosure (a) of the long-term liability section that will be due in
a year or year. less presented in financial position reports in short-term liability groups.
(b) The following matters regarding long-term obligations must be disclosed in the records of the financial statements: (1) The details of a long-term liability balance based on its kind (2) Common characteristic of any long-term obligations
including loan-term information, interest rate, amount of debt owed, the collateral is provided.
F. Equity Accounting 1. Definition
The equities are the residual rights of the ITS BLU after being reduced all existing obligations. The ITS BLU Equity consists of unbound equity, temporary bound equity and permanent bound equity.
2. Unbound equity-bound equity is an equity of an economic resource whose use is not restricted to a specific purpose. Unbound equity generally includes income derived from service services, grant income is not tied to money, and other income such as investment results and financial services, .minus the burden of acquiring such revenue. Unbound equity among others includes the initial o Equity, it is the residual right or the difference in assets and liabilities
at the first time the BLU ITS is set, outside the resources acquired for a particular purpose.
o Surplus or the deficit The past period, is the accumulation of the surplus or the deficit acquired by the ITS BLU in the prior periods.
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o Surplus or a running period deficit, is a surplus or deficit acquired by the ITS BLU that reflects the total number of revenue after minus the amount of the entire load in the running period.
o Difference Fixed-asset reappraisal of the fixed assets.
o Advantage or unreproducalized investment loss, which is the advantage or loss arising from the rise or decrease of the reasonable value of the effect is available for sale.
o Number diverted from temporary bound equity to equity is not bound due to the end of the restriction.
a) Confession 1) Early equities were recognized at the time the college was set to be
BLU. 2) The return assessment of the assets remains recognized at the time of the
revaluation of fixed assets 3) the unrealized investment or loss of investment recognized
at a time the reasonable value of the effect is available for sale higher or lower. of its recorded value.
4) Temporary-bound equity Transfers became unbound equity recognized at the time of the expiration of the time restriction or its use.
b) The measurement of 1) early equities measured the value of the ITS ITS BLU wealth
specified. 2) The return assessment of the assets remains measured by the difference between
the revaluation value and the record amount of fixed assets 3) the unrealized investment or loss of investment is measured
by the margin between the reasonable value of the available effect For sale and record value.
4) Temporary-bound equity margination into unbound equity is measured by the amount of cash or reasonable value of the assets that end up its superiors.
c) The presentation and Disclosure of 1) The equities are not bound presented in the financial position report on
the Equity group in the first order. 2) Things to be disclosed in the report above the report
finance among others as follows: (a) The details of the amount of equity are not bound based on its kind (b) Information regarding the nature of equity is not bound.
3. Temporary Bound Equity
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Temporal bound equities are an equity of the economic resource that its use and/or time is restricted for certain purposes and/or a certain period of time by the government or the donors. can be a time restriction and/or limitation of such equity use by the BLU. Temporary-bound equity restrictions include: o Sumbangan for certain operating activities; o Investments for a given period of time; o Dana whose use is determined during certain periods of time
front; o Dana to acquire fixed assets.
a) Confession 1) Temporal bound equities are recognized at the time: 2) Recipients of BLU's wealth value; 3) Received funds and or assets of the donation that bind
temporary.
b) The measurement of temporary bound equities is LU ITS has not provided such services to other parties. Examples of accepted income are SPP's money levies and the practicality that the BLU ITS received at any beginning of the semester.
o short-term loans, i.e. financial obligations to other parties that are expected to be completed in no time. more than 12 months.
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o A smooth part of long-term debt, that is part of a long-term debt that will be due within 12 moassessed as large as: 1) the value of a temporary bound equity book at the time of the BLU designation. 2) Nominal of the endowment fund which is a temporary binding. 3) The value of the acquisition or the reasonable value of the donation assets, which is more
andal.
c) Preservation and Disclosure of 1) Temporal bound equities are presented at the financial position report on
The Ecuitas group. 2) Things to be disclosed in the financial report between
others as follows: (a) the number of Temporary-bound equity based on its type; (b) Information on the nature and limitations of equity bound
temporary.
4. Permanent equity-bound equity is a permanent equity-resource whose use is permanently restricted for certain purposes by the government/donatur, but the ITS BLU may use some or all of the results or benefits of the Cloud Service. Other economies obtained from such income. For example, the ITS BLU obtained a grant in the form of deposits which cannot be permanently thawed but the interest can be used without restriction. Permanent bound equity includes: O Fixed Asset derived from a donation/grant for a specific purpose
and not for sale; o Asset used for the investment that brings in revenue
permanently. o Modal Shopping of Alocation APBN.
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a) Permanent-bound Equity Recognition was recognized at the time: 1) Maintaining the value of the entity's wealth at the time specified for
applying for the financial management of the BLU. 2) Received funds and/or assets of the donation. Binding
permanent. 3) Use assets for investments that bring revenue
permanently.
b) The permanent bound equities measurement is assessed by: 1) a permanent bound equity book value at the time of the BLU designation. 2) Nominal of donation/assistance funds which is binding
permanent. 3) The value of the acquisition or reasonable value of the permanent bound donation assets
which is more reliable. 4) The value of recorded assets used for permanent investment.
c) Preservation and Disclosure of 1) Permanent bound equities are presented at the financial position report on
The Equities group after the temporary bound equity .. 2) The things that must be expressed in a financial report between
another as follows: (a) The details of the permanent equity amount are based on its kind; (b) the information regarding the nature and limitations of equity bound
permanent.
Illustration 1
A EXECUTIVE STATEMENT LETTER ABOUT
THE ANSWER TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 20X2 AND
20X1
We are signed below:
1. Name:
Office Address:
Home address:
Title: Rector
states that:
1. Responsible for the drafting and presentation of BLU ITS financial statements;
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2. Financial statements have been compiled and presented in accordance with financial accounting standards published by the Indonesian Accountant Association as well as applicable laws;
3. All information in the BLU ITS financial report has been fully loaded and correct;
4. The BLU ITS financial report does not contain any untrue information or material facts, and does not eliminate any material information or facts;
We are responsible for the internal control system at the Ten November Institute of Technology Surabaya. Thus this statement is made in fact and signed, in accordance with the provisions in the regulations applicable. Surabaya, A. .. 20X2 Which States Rector
(.)
Illustration 2-1 SATKER BLU ITS
REPORTS FINANCIAL POSITION DATED 31 DECEMBER 20X2 AND 20X1
(in Rupiah)
ASET Cata tan No.
20X2 20X1
Cash Seamless Cash and Cash Equivalent xx.xxx.xxx xx.xxx.xxx
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Short Term Investments xx.xxx.xxx xx.xxx.xxx Pidebt Effort (after minus the debt allowance of Rp.xxx.xxx in 20X1 and Rp.xxx.xxx in 20X0) xx.xxx.xxx xx.xxxx.xxx Other debt (after Minus the amount of Rp.xxx.xxx in the year 20X1 and Rp.xxx.xxx in 20X0, 20X0, and Rp.xxx.xxx Other xx.xxx.xxx xx.xxx.xxx
The number of Lancar xx.xxx.xxx xx.xxx xx.xxx
Eligible Assets (after minus the accumulated depreciation and decrease in value of Rp.xxx.xxx in 20X1 and Rp.xxx.xxx in 20X1) xx.xxx.xxx xxxxx xx.xxx xx.xxx xx.xxx Asset Operating Cooperation (after minus the accumulated depreciation and the following) The decrease in value of Rp.xxx.xxx in 20X1 and Rp.xxx.xxx in 20X0) xx.xxx.xxx xxxxx xx.xxx.xxx Entity (after minus the accumulated amortization and decrease of Rp.xxxx.xxx in 20X1 and Rp.xxx.xxx in 20X0) xx.xxx.xxx xxxxx xx.xxx.xxx xx.xxx.xxx xx.xxx.xxx Unfluent xx.xxx.xxx xx.xxx.xxx TOTAL ASSETS xx.xxx.xxx xx.xxx.xxx
ILLUSTRATION 2-2
SATKER BLU ITS
FINANCIAL POSITION REPORT
DATED DECEMBER 31, 20X2 AND 20X1
(in Rupiah)
LIABILITIES AND EQUITY of Cata tan No.
20X2 20X1
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