MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
COPY OF
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF
INDONESIA NUMBER 233/PMK.05/2011
CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE
NUMBER 171/PMK.05/2007 ON FINANCIAL ACCOUNTING AND REPORTING
SYSTEM
OF THE CENTRAL GOVERNMENT
BY THE GRACE OF GOD ALMIGHTY
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Considering
In View of
: a. that in order to implement the provisions of Article 7,
paragraph (2) letter o of Act Number 1 of 2004 on State
Treasury, the Minister of Finance has set Regulation of
the Minister of Finance Number 171/PMK.05/2007 on
Financial Accounting and Reporting System of the
Central Government;
b. that in order to change the scope and mechanism of
implementation of Government Accounting System
needs to change some of the provisions in the
Regulation of the Minister of Finance Number
171/PMK.05/2007;
c. that based on the considerations as set forth in letter a
and letter b, it is necessary to stipulate a Regulation of
the Minister of Finance on Amendment to Regulation of
the Minister of Finance Number 171/PMK.05/2007 on
Financial Accounting and Reporting System of the
Central Government;
: 1. Government Regulation Number 71 of 2010 concerning
the Government Accounting Standards (State Gazette of
the Republic of Indonesia of 2010 Number 123,
Supplement to State Gazette of the Republic of
Indonesia Number 5165);
2. Presidential Decree Number 56/P of 2010;
3. Minister
of
Finance
Regulation
Number
171/PMK.05/2007 on Financial Accounting and
Reporting System of the Central Government;
DECIDES:
To stipulate
: REGULATION
OF
THE
MINISTER
OF
FINANCE
CONCERNING AMENDMENT TO REGULATION OF THE
MINISTER OF FINANCE NUMBER 171/PMK.05/2007 ON
FINANCIAL ACCOUNTING AND REPORTING SYSTEM OF
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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THE CENTRAL GOVERNMENT.
Article 1
Several provisions in Regulation of the Minister of Finance
Number 171/PMK.05/2007 on Financial Accounting and
Reporting System of the Central Government are amended
as follows:
1. The provisions of Article 1 are amended so that Article 1
reads as follows:
Article 1
In this Regulation of the Minister of Finance:
1.
2.
3.
4.
5.
6.
Computer Data Archives or Arsip Data Komputer,
hereinafter referred to as ADK, are data archives,
such as floppy disks or other digital storage media
that contains transaction data, data ledger, and /
or other data.
Public Service Agency or Badan Layanan Umum,
hereinafter referred to as BLU, is an agency within
the Government that is formed to provide services
to the public in the form of supply of goods and / or
services being sold without a priority for profit and
in doing activities based on the principles of
efficiency and productivity, financial management
held in accordance with relevant Government
Regulation.
State Property or Barang Milik Negara, hereinafter
referred to as BMN, refers to all goods purchased or
obtained at the expense of the State Budget or from
other legitimate acquisition.
Standard Account Chart or Bagan Akun Standar,
hereinafter referred to as BAS, is a list of ledger
estimates established and systematically organized
to facilitate the planning and implementation of
budget, as well as governmental financial
accounting and reporting.
Transaction data of BMN are data in the form of
journal of acquisition transactions, changes, and
removal of BMN delivered through ADK media every
month by an Accounting Unit officer of Proxy of
Property User to an Accounting Unit officer of Proxy
of Property Budget at unit level.
State General Treasurer or Bendahara Umum
Negara, hereinafter referred to as BUN, is an officer
assigned to carry out the functions of the State
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General Treasurer.
7.
8.
9.
10.
11.
12.
13.
14.
Budget Section of the State General Treasurer or
Bagian Anggaran Bendahara Umum Negara,
hereinafter referred to as BA BUN, is a budget
section whose management authority is at the State
General Treasurer or a party designated under the
provisions of legislation.
State Government Accounting System or Sistem
Akuntansi Pemerintah Pusat, hereinafter referred to
as SAPP, is a series of manual and computerized
procedures ranging from data collection, recording,
summarizing to reporting of financial positions and
financial operations of the Central Government.
Central Accounting System or Sistem Akuntansi
Pusat, hereinafter referred SiAP, is a series of
manual and computerized procedures ranging from
data collection, recording, summarizing to position
reporting of financial positions and financial
operations of the Ministry of Finance as State
General Treasurer.
State General Treasury Accounting System or
Sistem Akuntansi Kas Umum Negara, hereinafter
referred to as SAKUN, is a subsystem of the Central
Accounting that generates Cash Flow Statements
and Balance Sheet of the State General Treasury
(KUN).
General Accounting System or Sistem Akuntansi
Umum, hereinafter referred to as SAU, is a
subsystem of Central Accounting that generates
Realization Report of Central Government Budget
and the General Accounting Balance Sheet.
Agency Accounting System or Sistem Akuntansi
Instansi, hereinafter referred to as SAI, is a series of
manual and computerized procedures ranging from
data collection, recording, summarizing to reporting
of financial positions and financial operations in
the State Ministries / Agencies.
State General Treasurer Accounting System or
Sistem Akuntansi Bendahara Umum Negara,
hereinafter referred to as SA-BUN, is a series of
manual and computerized procedures ranging from
data collection, recording, summarizing to reporting
of financial positions and financial operations
carried out by the Minister of Finance as BUN and
BA BUN of Budget User.
Government Debt Accounting System or Sistem
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15.
16.
17.
18.
19.
20.
Akuntansi Utang Pemerintah, hereinafter referred to
as SA-UP, is a series of manual and computerized
procedures
ranging
from
data
collection,
recognition, recording, summarizing, and reporting
of debt positions, government debt operations,
revenues and expenditures related to debt
financing.
Grant Accounting System or Sistem Akuntansi
Hibah, hereinafter referred to SIKUBAH, is a series
of manual and computerized procedures include
data
collection,
recognition,
recording,
summarizing, and reporting of positions and
operations of government grants.
Government Investment Accounting System or
Sistem Akuntansi Investasi Pemerintah, hereinafter
referred to as SA-IP, is a series of manual and
computerized procedures ranging from data
collection, recognition, recording, summarizing, and
reporting of government investment positions,
revenues and expenditures of financing related to
investment.
Transfer to Region Accounting System or Sistem
Akuntansi Transfer ke Daerah, hereinafter referred
to as SA-TD, is a series of manual and
computerized procedures ranging from data
collection, recognition, recording, summarizing, and
reporting of financial positions and operations of
transactions of transfer to regions.
Subsidiary Loan Accounting and Reporting System
or Sistem Akuntansi dan Pelaporan Penerusan
Pinjaman, hereinafter referred to as SA-PPP, is a
series of manual and computerized procedures
ranging from data collection, recognition, recording,
summarizing, and reporting of government
subsidiary loans.
Subsidy Expenditure and Other Expenditures
Accounting System or Sistem Akuntansi Belanja
Subsidi dan Belanja Lain-lain, hereinafter referred
to as SA-BSBL, is a series of manual and
computerized procedures ranging from data
collection, recording, summarizing to reporting of
financial positions and financial operations of
transactions of subsidies and other expenditures.
Financial Accounting System and Reporting of
Other Agencies or Sistem Akuntansi dan Pelaporan
Keuangan Badan Lainnya, hereinafter referred to
as SAPBL, is a series of manual and computerized
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21.
22.
23.
24.
25.
26.
procedures ranging from data collection, recording,
summarizing to reporting of financial positions and
summary of financial statements of other agencies.
Assisting Accounting Unit of State General
Treasurer for Other Agencies Reporting or
Akuntansi Pembantu Bendahara Umum Negara
Pelaporan Badan Lainnya, hereinafter referred to as
UAP BUN-PBL, is an organizational of Echelon I
within the Ministry of Finance in charge of helping
the BUN in preparing statements of financial
position of other agencies of Other Agencies Unit
instead of WU and Summary of Financial
Statements of the entire Other Agencies Unit.
Special Transaction Accounting System or Sistem
Akuntansi Transaksi Khusus, hereinafter referred to
as SA-TK, is a series of manual and computerized
procedures ranging from data collection, recording,
summarizing,
to
reporting
for
the
entire
transactions of revenues and expenditures of
government assets related to the functions of the
Minister of Finance as State General Treasurer,
which is not included in other State General
Treasurer Accounting Sub-System (SABUN).
Management and Accounting Information System of
State Property or Sistem Informasi Manajemen dan
Akuntansi Barang Milik Negara, hereinafter referred
SIMAK-BMN, is a subsystem of the SAI, which is a
series of interrelated procedures to process source
documents in order to generate information for the
preparation of balance sheets and BMN statements
and other managerial reports according to the
prevailing regulations.
Governmental Accounting Standards are the
accounting principles applied in preparing and
presenting the financial statements of government.
Internal Control System is an integral process in
actions and activities performed continuously by
leaders and all employees to provide reasonable
assurance on the achievement of organizational
goals through effective and efficient activities,
reliability of financial reporting, safeguarding of
state assets and compliance with the provisions of
legislation.
Accounting Entity is a government unit of the Proxy
of Budget User / Proxy of Property User and
therefore is obligated to conduct accounting and
preparing financial statements to be consolidated
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with the entity reporting.
27. Reporting Entity is a government unit of the Budget
User / Property User, consisting of one or more
entities, which in accordance with the accounting
regulations are required to submit accountability
reports such as financial statements.
28. Budget User is an authority holding official of
budget use of State Ministries / Agencies /
Regional Work Units.
29. Work Unit is the Proxy of Budget User / Proxy of
Property User as part of an organizational unit
within the State Ministries / Agencies carrying out
one or more activities of a program.
30. Agency Accounting Unit or Unit Akuntansi Instansi,
hereinafter referred to as UAI, is a functional
organizational unit of the State Ministries /
Agencies in charge of financial accounting and
reporting functions of agencies, consisting of
Financial Accounting Unit and Property Accounting
Unit.
31. Accounting Unit of Proxy of Budget User or Unit
Akuntansi Kuasa Pengguna Anggaran, hereinafter
referred to as UAKPA, is a UAI conducting
accounting and reporting at unit level.
32. Assisting Accounting Unit of Regional Budget User
or Unit Akuntansi Pembantu Pengguna Anggaran
Wilayah, hereinafter referred to as UAPPA-W, is a
UAI conducting consolidation of reports, both
financial and property, throughout UAKPA within
its work areas.
33. Assisting Accounting Unit of Echelon I Budget User
or Unit Akuntansi Pembantu Pengguna Anggaran
Eselon I, hereinafter referred to as UAPPA-E1, is a
UAI conducting consolidation of reports, both
financial and property, throughout UAPPA-W
within its work areas and UAKPA directly below it.
34. Budget User Accounting Unit or Unit Akuntansi
Pengguna Anggaran, hereinafter referred to as
UAPA, is a UAI at the State Ministries / Agencies
(Budget Users) conducting consolidation of reports,
both financial and property, throughout UAPPA-E1
below it.
35. Deconcentration is delegation of authority from the
Government to Governor as a government
representative.
36. Deconcentration fund is a fund coming from the
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37.
38.
39.
40.
41.
42.
43.
44.
State
Revenue
and
Expenditure
Budget
implemented by Governor as a government
representative,
including
all
revenues
and
expenditures
for
the
implementation
of
deconcentration, excluding funds allocated to
Government agencies in regions.
Assistance Task is an assignment from the
Government to regions and / or villages or other
terms with an obligation to report and be
accountable for the implementation to the assignor.
Assistance Task Fund is a fund derived from the
State Revenue and Expenditure Budget held
implemented regions, including all revenues and
expenditures for the implementation of Assistance
Task.
Regional Work Unit or Satuan Kerja Perangkat
Daerah, hereinafter referred to as SKPD, is an
organization / institution within a
Local
Government to be accountable to Governor /
Regent / Mayor in the context of governance
consisting of Regional Secretary, Regional Office,
and regional technical institutions, sub-districts,
villages, and civil service police in accordance with
local needs.
Transfer to Regions is state expenditure for the
implementation of fiscal decentralization in the
form of balance fund, special autonomy fund and
adjustment fund.
UAPPA-W of Deconcentration is an accounting unit
within a Provincial Government conducting
consolidation of financial reports of all regional
work units provided with deconcentration fund
allocation within its work areas.
UAPPA-W of Assistance Task is an accounting unit
within
a
Local
Government
conducting
consolidation of financial reports of all regional
work units provided with assistance task fund
allocation within its work areas.
Accounting Unit of Proxy of Property User or Unit
Akuntansi Kuasa Pengguna Barang, hereinafter
referred to as UAKPB, is a Work Unit / Proxy of
Property User that has an authority to manage and
/ or use the BMN.
Assisting Accounting Unit of Regional Property User
or Unit Akuntansi Pembantu Pengguna Barang
Wilayah, hereinafter referred to as UAPPB-W, is an
accounting unit of BMN at the regional level or
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45.
46.
47.
48.
49.
50.
51.
52.
another work unit that is designated as UAPPB-W
and conduct consolidation of BMN reports of
UAKPB, and the responsible person is Head of the
Regional Office or Head of work unit defined as
UAPPB-W.
UAPPB-W of Deconcentration is an accounting unit
within a Provincial Government conducting
consolidation of BMN reports of all regional work
units provided with deconcentration fund allocation
within its work areas.
UAPPB-W of Assistance Task is an accounting unit
within
a
Local
Government
conducting
consolidation of BMN reports of all regional work
units provided with assistance task fund allocation
within its work areas.
Assisting Accounting Unit of Echelon I Property
User or Unit Akuntansi Pembantu Pengguna Barang
Eselon I, hereinafter referred to as UAPPB-E1, is a
BMN accounting unit at the Echelon I level
conducting consolidation of BMN reports of UAPPBW, and UAKPB directly below it, and the
responsible person is an official of Echelon I.
Property User Accounting Unit or Unit Akuntansi
Pengguna Barang, hereinafter referred to as UAPB,
is a BMN accounting unit at the State Ministry /
Agency level conducting consolidation of BMN
reports of UAPPB-E1, and the responsible person is
a Minister / a Head of Agency.
Source Documents or Dokumen Sumber, hereinafter
referred to as DS, are documents relating to
financial transactions used as sources or evidence
to produce accounting data.
Financial Statements refer to a form of government
accountability for the implementation of the State
Revenue and Expenditure Budget in the form of
Budget Realization Report, Balance Sheet, Cash
Flow
Statements
and
Notes
to
Financial
Statements.
Reports Budget Realization or Laporan Realisasi
Anggaran, hereinafter referred to as LRA, is a report
that provides information on realization of
revenues, expenditures, transfers, surplus / deficit
and financing, remaining excess / less budget
financing respectively compared with the budget in
one period.
Balance Sheet is a report that presents information
of the government’s financial position, including
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assets, debts and equity of fund in a certain date.
53. Cash Flow Statements or Laporan Arus Kas,
hereinafter referred to as LAK, are a report that
presents inflow and outflow information of cash
during a certain period classified by operating
activities, investment in non-financial assets,
financing, and non-budget.
54. BMN report is a report that presents BMN position
at the beginning and end of a period and BMN
mutation occurring during the period.
55. Notes to Financial Statements or Catatan atas
Laporan Keuangan, hereinafter referred to as CaLK,
is a report that provides information about an
explanation or a detailed list or an analysis of value
of a certain item presented in the LRA, Balance
Sheet and LAK in the context of adequate
disclosure.
56. Reconciliation is the process of financial
transaction data matching, to be processed by
different multiple systems / subsystems based on
the same source documents.
57. Other parties are agencies / organizational units
outside of the state ministries / agencies and legal
entities that use budget coming from the State
Revenue and Expenditure Budget, and hold SAI
accordance with applicable regulations.
58. Accounting Unit of the State General Treasurer or
Unit
Akuntansi
Bendahara
Umum
Negara,
hereinafter referred to as UABUN, is an accounting
unit at the Ministry of Finance to make
coordination and guidance of financial accounting
and reporting activities at the Assisting Accounting
Unit of the State General Treasurer level and make
consolidation of financial statements of the entire
Assisting Accounting Unit of the State General
Treasurer.
59. Assisting Accounting Unit of the State General
Treasurer or Unit Akuntansi Pembantu Bendahara
Umum Negara, hereinafter referred to UA-PBUN, is
an accounting unit at Echelon I Unit at the
Ministry of Finance to make consolidation of
financial statements at the Accounting Unit of
Proxy of Budget User of the State General
Treasurer.
60. Accounting Unit of Proxy of Budget User of the
State General Treasurer at the KPPN level or Unit
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Akuntansi Kuasa Bendahara Umum Negara tingkat
KPPN, hereinafter referred to as Regional UAKBUN,
is an accounting unit as proxy of BUN conducting
financial accounting and reporting at regional /
KPPN level.
61. Coordinating Accounting Unit of Proxy of the State
General Treasurer at Regional Office level or Unit
Akuntansi Koordinator Kuasa Bendahara Umum
Negara tingkat Kantor Wilayah, hereinafter referred
UAKKBUN-Regional Office, is an accounting unit
that conducts coordination and guidance on
financial accounting and reporting activities of
Proxy of BUN at Regional / KPPN level and
simultaneously consolidate Financial Statements of
the entire Proxy of BUN at Regional / KPPN level.
62. Accounting Unit of Proxy of the State General
Treasurer at Central level or Unit Akuntansi Kuasa
Bendahara Umum Negara tingkat Pusat, hereinafter
UAKBUN-Center, is an accounting unit that
conducts coordination and guidance on financial
accounting and reporting activities at BUN level
and
simultaneously
consolidate
Financial
Statements of the entire Proxy of BUN at KPPN
derived from UAKKBUN-Regional Office as well as
Financial Statements of other UAKBUN-Center.
2. The provisions of paragraph (1), paragraph (2) and
paragraph (5) of Article 4 are amended so that Article 4
reads as follows:
Article 4
(1) SA-BUN is a system used to produce BUN financial
statements and Managerial Reports.
(2) SA-BUN consists of:
a. SiAP;
b. SA-UP;
c. SIKUBAH;
d. SA-IP;
e. SA-PPP;
f. SA-TD;
g. SA-BSBL;
h. SA-TK, and
i. SAPBL.
(3) SA-BUN shall be implemented by the Minister of
Finance as BUN.
(4) BUN Financial Statements as referred to in
paragraph (1) consist of LRA, Balance Sheet and
Cash Flow Statements.
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(5) Managerial Reports as referred to in paragraph (1)
include the Cash Position Statement, Debt Position
Statement, Subsidiary Loan Position Statement,
Summary of Financial Statements of Other
Agencies and Government Investment Position
Statement in detail.
3. The provisions of paragraph (1), paragraph (2),
paragraph (3) and paragraph (4) of Article 17 are
amended and supplemented with one paragraph,
namely paragraph (7) so that Article 17 reads as
follows:
Article 17
(1) SAPBL is a subsystem of the SA-BUN.
(2) SAPBL produces Balance Sheet and Summary of
Financial Statements of other agencies.
(3) SAPBL is implemented by the Directorate General
of Treasury as UAPBUN-PBL.
(4) Directorate General of Treasury as UAPBUN-PBL
processes transaction data of units of Other
Agencies.
(5) The statements as referred to in paragraph (2) shall
be submitted to UABUN.
(6) Transaction data as referred to in paragraph (4)
shall be a material for preparation of financial
statements.
(7) Further provisions of SAPBL shall be regulated by a
Regulation of the Minister of Finance.
4. Adding two (2) parts in Chapter III, namely Part Eight
and Part Nine to read as follows:
Part Eight
Accounting System of Subsidy Expenditure and Other
Expenditures Article 17A
(1) SA-BSBL is a subsystem of the SA-BUN.
(2) SA-BSBL produces LRA, Balance Sheet and Notes
to Financial Statements.
(3) SA-BSBL is carried out by the Directorate General
of Budget as echelon I unit that implements the
authority of the Minister of Finance as Budget User
of Subsidy Expenditure and Other Expenditures.
(4) Budget User can appoint an official within a State
Ministry / Agency / Other Party as Proxy of Budget
User.
(5) Further provisions on the SA-BSBL shall be
regulated by a Regulation of the Minister of
Finance.
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Part Nine
Accounting System Special Transactions
Article 17B
(1) SA-TK is a subsystem of the SA-BUN.
(2) SA-TK produces financial statements consisting of
LRA, Balance Sheet and Notes to Financial
Statements.
(3) In the framework of the SA-TK implementation, the
Director General of Treasury on behalf of the
Minister of Finance shall establish an accounting
unit in the form of:
a. Assisting Accounting Unit of the State General
Treasurer for Special Transactions (UAP BUN
TK);
b. Consolidation Accounting Unit of Proxy of Budget
User of the State General Treasurer for Special
Transactions (UAPKPA BUN TK), as long as in
one type of special transaction has more than
one UAKPA BUN TK; and
c. Coordinating Accounting Unit of Proxy of Budget
User of the State General Treasurer for Special
Transactions (UAKKPA BUN TK)
d. Accounting Unit of Proxy of Budget User of the
State General Treasurer for Special Transactions
(UAKPA BUN TK).
(4) UAP BUN TK shall be carried out by the Directorate
General of Treasury.
(5) Further provisions on the SA-TK shall be regulated
by a Regulation of the Ministry of Finance.
5. The provisions of paragraph (2) of Article 18 are
amended so that Article 18 reads as follows:
Article 18
(1) Each State Ministry / Agency shall hold the SAI to
produce financial statements.
(2) SAI consists of SAK and SIMAK-BMN.
(3) To implement the SAI as referred to in paragraph
(1), the State Ministry / Agency is required to
establish Accounting Units consisting of:
a. UAPA / B;
b. UAPPA/B-E1;
c. UAPPA / B-W, and
d. UAKPA / B.
6. The provisions of paragraph (3) of Article 33 are
amended so that Article 33 reads as follows:
Article 33
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(1) Accounts Receivable, Investment, and Debt
Expenditure in the State Ministry / Agency shall be
reported in financial statements.
(2) Accounts Receivable as referred to in paragraph (1)
consist of tax receivables and non-tax state
revenues.
(3) Investment as referred to in paragraph (1) is a
short-term investment made by the BLU work unit.
(4) Debt Expenditure as referred to in paragraph (1) is
expenditure that has not been paid at the time of
preparation of the financial statements.
(5) Further provisions on the procedures for the
management and reporting of the accounts
receivable as referred to in paragraph (1) and the
investment as referred to in paragraph (3) shall be
regulated by a Regulation of the Minister of
Finance.
(6) Further provisions on the debt expenditure as
referred to in paragraph (4) shall be regulated by a
Regulation of the Director General of Treasury.
7. The provisions of Article 49 through Article 65 are
deleted.
8. The provisions of Article 69 are deleted.
9. The provisions of paragraph (3), paragraph (5), and
paragraph (6) of Article 71 are amended so that Article
71 reads as follows:
Article 71
(1) The Minister of Finance in this case the Directorate
General of Treasury on behalf of the Government
shall prepare a Semi-annual and Annual LKPP.
(2) The Annual LKPP is in the form of LRA, Balance
Sheet, LAK, and Notes to Financial Statements.
(3) Semi-annual LKPP is in the form of LRA, Balance
Sheet, LAK, and Notes to Financial Statements.
(4) LRA and Balance Sheet as referred to in paragraph
(2) are the consolidation results of the financial
statements of all reporting entities.
(5) LRA of Expenditure is the consolidation result of
the financial statements of all reporting entities.
(6) LRA of Revenue is the consolidation result of the
SAU Financial Statements.
(7) LAK of the Central Government is a LAK
consolidation result of all Regional Offices of the
Directorate General of Treasury and the Central
Office of the Directorate General of Treasury.
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(8) The LRA of Expenditure as referred to in paragraph
(5) at the time of reconciliation will be controlled by
the SAU data.
(9) The LRA of Revenue as referred to in paragraph (6)
at the time of reconciliation will be controlled by the
SAI data.
10. Letter E of Part Two regarding Accounting System of the
State General Treasurer as listed in Appendix to
Regulation of the Minister of Finance Number
171/PMK.05/2007 is amended as follows:
E. GOVERNMENT
INVESTMENT
ACCOUNTING
SYSTEM
SA-IP is applied to deal with long-term government
investment transactions. Long-Term Government
Investments consist of Non-Permanent Investment
and Permanent Investment.
Non-Permanent
Investment
is
a
long-term
investment, the holding of which has a period of
more than 12 (twelve) months, intended for noncontinuous ownership or with an intention to trade
or retract.
Permanent Investment is a long-term investment,
intended for continuous ownership or without an
intention to trade or retract.
A policy in the determination of the Government’s
investment is set by the Minister of Finance.
The
implementation
of
the
Government’s
investment may be made by the Ministry of Finance
and / or other designated units.
SA-IP is implemented by a unit that runs the
administration and reporting of the Government’s
investment in this case the Directorate General of
State Assets (DJKN).
A unit that runs the administration and reporting
of the Government’s investments (DJKN) processes
the transaction data of the Government’s
investments, both permanent and non-permanent,
revenues of share of profits / income from
investments, revenues and expenditures of
investments and submit a report together with the
ADK to the Directorate of Financial Accounting and
Reporting.
Source documents used in the investment
management consist of:
• budget document;
• expenditure document;
• revenue document;
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• adjustment memo, and
• other equivalent documents.
Processing of source documents results in the
recognition of financing expenditure, financing
revenue, increase in investment value and decrease
in investment value as well as generating reports
such as:
1. Realized Budget Report;
2. Balance Sheet;
3. Notes to Financial Statements;
4. Government Investment Report (managerial
report).
Financial Statements shall be presented at least
twice a year, namely first semester financial
statements and annual financial statements.
Submission of Financial Statements to the
Directorate of Financial Accounting and Reporting
shall be accompanied by a “Statement of
Responsibility” signed by the Director General of
State Assets as head of UAPBUN DJKN. The form
and format of the “Statement of Responsibility”
shall be as described below.
STATEMENT OF RESPONSIBILITY
Director General of State Assets
Statement of Responsibility
Financial Statements of Budget Section 999.03
(State Capital) Semester ... / Year 20xx we
prepare as the Assisting Accounting Unit of the
State
General
Treasurer
for
Government
Investment, consisting of (i) Report of Realized
Financing Revenues, (ii) Report of Realized
Financing Expenditures, (iii) Balance Sheet, and
(iv) Notes to Financial Statements as attached,
are our responsibility.
Financial Statements of the Government
Investment is a compilation of reports from the
Ministry of State-Owned Enterprises (SOEs), the
Ministry of Forestry, the Ministry of Cooperatives
and SMEs, the Fiscal Policy Board, the Capital
Market and Financial Institution Supervisory
Agency, the Directorate General of Debt
Management, the Directorate General of Treasury
and the Directorate General of State Assets,
presenting
information
on
State
Capital
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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participation with a position as per ............ 20xx.
Jakarta,
Director General of State Assets,
(
)
RECONCILIATION PROCESS IN GOVERNMENT
INVESTMENT ACCOUNTING SYSTEM
A unit that performs a function of investment
administration and reporting shall reconcile the
data with the Directorate General of Treasury each
month.
Setting on the accounting and reporting system of
government investment will be determined by a
separate regulation of the Minister of Finance.
11. Letter I of Part Two of State General Treasurer
Accounting System as listed in Appendix to Regulation
of the Minister of Finance Number 171/PMK.05/2007
is amended as follows:
I. Special Transaction Accounting System
SA-TK is applied to handle special transactions
made by the Minister of Finance as State General
Treasurer that can not be grouped into other SABUN subsystems, such as:
• Expenditure for International Cooperation;
• Expenditure for International Law Agreement;
• PNBP (state non-tax revenues) managed by the
Directorate General of Budget except SOE Profit
Section;
• Government Assets in the control of the Property
Manager;
• Payment and revenue of deposit / deduction of
PFK;
• Payment of pension spending.
The Special Transaction Accounting System is
executed by the echelon 1 units within the Ministry
of Finance authorized by the Minister of Finance.
Echelon 1 units within the Ministry of Finance
carrying out the SA-TK shall process transaction
data and submit a report together with the ADK to
the Directorate of Financial Accounting and
Reporting.
Source documents used in the management of
specific transactions consist of:
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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• budget document;
• expenditure document;
• revenue document, and
• other equivalent documents;
• adjustment memo.
Processing of source documents results in the
recognition of specific transactions as well as
generating reports such as:
1. LRA;
2. Balance Sheet;
3. Notes to Financial Statements.
Submission of Financial Statements to the
Directorate of Financial Accounting and Reporting
shall be accompanied by a “Statement of
Responsibility” signed by the Director General of
Treasury as head of UAPBUN TK.
STATEMENT OF RESPONSIBILITY
Director General of Treasury
Statement of Responsibility
Contents of Financial Statements of the
Directorate General of Treasury as UAPBUN TK,
consisting of (i) Budget Realization Report, (ii)
Balance Sheet, and (iii) Notes to Financial
Statements as attached, are our responsibility.
The Financial Statements have been prepared
based on the an adequate internal control system
and the contents have presented information on
budget implementation and financial position
appropriately in accordance with the government
accounting standards.
Jakarta,
Director General of Treasury,
(
)
RECONCILIATION
PROCESS
IN
SPECIAL
ACCOUNT ACCOUNTING SYSTEM
Echelon 1 Units within the Ministry of Finance
carrying out the SA-TK shall reconcile the data with
the Directorate General of Treasury each month.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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12. Letter J of Part Two of State General Treasurer
Accounting System as contained in Appendix to
Regulation of the Minister of Finance Number
171/PMK.05/2007 is amended as follows:
J. FINANCIAL
ACCOUNTING
AND
REPORTING
SYSTEM OF OTHER AGENCIES
Financial Accounting and Reporting System of
Other Agencies is applied to develop:
1) Statement of Financial Position (Balance Sheet)
of Other Agencies, and
2) Summary of Financial Statements of Other
Agencies.
Organizations that have been designated as Other
Agency Units shall submit the Financial Statements
to the Assisting Accounting Unit of General
Treasurer of Other Agencies Reporting (UA-PBUNPBL). Other Agency Units consist of Other Agency
Units in the form of Work Units and Other Units of
non-Work Units. Statements of Financial Position
of Other Agencies are generated from Reports of
Other Agency Units of non-Work Units, while the
Summary of Financial Statements of Other
Agencies results from the financial statements of all
Other Agency Units.
UA- PBUN-PBL shall submit the Statements of
Financial Position and the Summary of Financial
Statements of Other Agencies to the UA-BUN.
Statements
of
Financial
Position
will
be
consolidated in the LK-BUN, whereas the Summary
of Financial Statements will be presented as an
appendix to the LK-BUN.
Financial Accounting and Reporting System of
Other Agencies shall be carried by the Directorate
General of Treasury in this case the Directorate of
Financial Accounting and Reporting.
Submission of the Statements of Financial Position
to the UA-BUN shall be accompanied by a
Statement of Responsibility signed by the Director
General of Treasury as head of UAP-BUN-PBL.
Article II
This Regulation of the Minister of Finance shall come into
force on the date of its promulgation.
For public cognizance, this Regulation of the Minister of
Finance shall be promulgated by placing it in State Gazette
of the Republic of Indonesia.
MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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Stipulated in Jakarta
on December 23, 2011
MINISTER OF FINANCE
Signed,
AGUS D.W. MARTOWARDOJO
Promulgated in Jakarta
On December 23, 2011
MINISTER OF LAW AND HUMAN RIGHTS
Signed
AMIR SYAMSUDIN
STATE GAZETTE OF THE REPUBLIC OF INDONESIA OF 2011 NUMBER 894