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COPY OF
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF
INDONESIA NUMBER 234/PMK.05 /2011
CONCERNING
ACCOUNTING SYSTEM OF SPECIAL TRANSACTIONS
BY THE GRACE OF GOD ALMIGHTY
THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,
Considering
In View of
To stipulate
DECIDES:
: REGULATION
OF
THE
MINISTER
OF
CONCERNING ACCOUNTING SYSTEM OF
TRANSACTIONS.
FINANCE
SPECIAL
CHAPTER I
GENERAL PROVISIONS
Part One
Definition
Article 1
In this Regulation of the Minister of Finance:
1. Accounting System of Special Transactions, hereinafter
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2.
3.
4.
5.
6.
7.
8.
9.
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MINISTER OF FINANCE
OF THE REPUBLIC OF INDONESIA
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/ Settlement Team;
3. Assets Managed PT PPA, and
4. PT PPA Receivables.
(4) Payment and receipt of deposit / deductions of PFK as
referred to in Article 2 letter d covers PFK collected
through deductions of SPM to civil servants from the
Central Government and sourced from Local
Government for local civil servants, as well as payments
to third parties.
(5) Payment of Pension Spending as referred to in Article 2
letter e is payment of pension spending conducted by
the Directorate General of Treasury.
CHAPTER II
ACCOUNTING SYSTEM
Article 4
(1) SA-TK is a sub system of the State General Treasurer
Accounting System (SA-BUN).
(2) SA-TK produces financial statements comprising of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
CHAPTER III
ACCOUNTING UNIT
Article 5
(1) 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 consisting
of:
a. UAP BUN TK;
b. UAPKPA BUN TK;
c. UAKKPA BUN TK, and
d. UAKPA BUN TK.
(2) UAP BUN TK shall be carried out by the Directorate
General of Treasury.
(3) UAPKPA BUN TK is established if in a special
transaction type has more than one UAKKPA BUN TK
and / or UAKPA BUN TK.
(4) Establishment of UAPKPA BUN TK as referred to in
paragraph (3) shall be carried out as follows:
a. UAPKPA BUN TK as Manager of the Expenditures of
International Relations Purposes is implemented by
Echelon II Unit at BKF dealing with International
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Cooperation Policy;
b.
UAPKPA BUN TK as Manager of PNBP is
implemented by Echelon II Unit at DJA dealing with
PNBP;
c. UAPKPA BUN TK as Manager of Assets within the
possession of the Property Manager is implemented
by Echelon II Unit at DJKN dealing with Other State
Assets;
d. UAPKPA BUN TK as Manager of PFK is implemented
by Echelon II Unit at DJPBN dealing with PFK, and
e. UAPKPA BUN TK as Manager of Pension Spending is
implemented by Echelon II Unit at DJPBN dealing
with Pension Spending.
(5) UAKKPA BUN TK can be established by considering the
efficiency and effectiveness of financial reporting.
(6) UAKKPA BUN TK as Manager of Mining Assets carried
out by the Financial Bureau of Secretariat General of
the Ministry of Energy and Mineral Resources to
consolidate the financial statements of UAKPA BUN TK
as Manager of KKKS Assets and UAKPA BUN TK as
Manager of KP2B Assets.
(7) UAKPA BUN TK shall be performed with the following
conditions:
a. UAKPA BUN TK as Manager of International
Cooperation is implemented by Echelon II Unit at
BKF dealing with International Cooperation Policy;
b. UAKPA BUN TK as Manager of International Law
Treaties is implemented by Echelon II Unit at BKF
dealing with International Cooperation Policy;
c. UAKPA BUN TK as Manager of Oil and Gas PNBP is
implemented by Echelon II Unit at DJA dealing with
PNBP;
d. UAKPA BUN TK as Manager of Geothermal PNBP is
implemented by Echelon II Unit at DJA dealing with
PNBP;
e. UAKPA BUN TK as Manager of Ex-Foreign /
Chinese-Owned Assets is implemented by Echelon II
Unit at DJKN dealing with the State Property and
Information System;
f. UAKPA BUN TK as Manager of KKKS Assets is
implemented by an Organizational Unit in the
Ministry of Energy and Mineral Resources dealing
with Oil and Gas;
g. UAKPA BUN TK as Manager of PKP2B Contractor
Assets is implemented by an Organizational Unit in
the Ministry of Energy and Mineral Resources
dealing with Mineral and Coal Handling;
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f.
g.
h.
i.
j.
(2)
(3)
(4)
(5)
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CHAPTER V
PREPARATION AND SUBMISSION OF FINANCIAL
STATEMENTS
Part One
Preparation of Financial Statements at UAKPA BUN TK
Level
Article 8
(1) UAKPA BUN TK as referred to in Article 5 paragraph (7)
must process the entire Source Documents to be
compiled into financial statements.
(2) Financial Statements as referred to in paragraph (1)
shall be prepared monthly, semiannually, and annually.
(3) Monthly Financial Statements prepared by UAKPA BUN
TK consist of:
a. LRA; and
b. Balance Sheet.
(4) UAKPA-BUN TK shall conduct monthly reconciliation of
Financial Statements with the proxy of BUN of
respective working partners.
(5) After carrying out the reconciliation as referred to in
paragraph (4), UAKPA-BUN TK shall submit Financial
Statements as referred to in paragraph (3) together with
monthly ADK to UAKKPA BUN TK, UAPKPA BUN or
UAP BUN.
(6) Semi-annual and annual financial statements prepared
by UAKPA BUN TK consist of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
(7) Financial Statements as referred to in paragraph (6)
submitted to:
a. UAKKPA BUN TK;
b. UAPKPA BUN TK, or
c. UAP BUN TK, in case UAKKPA BUN TK and UAPKPA
BUN TK are not established,
shall be accompanied by ADK and Statement of
Responsibility.
Part Two
Preparation of Financial Statements at UAKKPA BUN TK
Level
Article 9
(1) UAKKPA BUN TK preparing
Statements consist of:
monthly
Financial
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a. LRA; and
b. Balance Sheet.
(2) In addition to preparing monthly Financial Statements
as referred to in paragraph (1), UAKKPA BUN TK shall
prepare semi-annual and annual Financial Statements
by consolidating all Financial Statements submitted by
UAKPA-BUN TK.
(3) Financial Statements as referred to in paragraph (2)
shall consist of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
(4) UAKKPA BUN TK shall submit the Financial Statements
as referred to in paragraph (2) to UAPKPA BUN TK.
Part Three
Preparation of Financial Statements at UAPKPA BUN TK
Level
Article 10
(1) UAKKPA BUN TK shall prepare Financial Statements by
consolidating all Financial Statements presented by the
UAKKPA BUN TK and / or UAKPA BUN TK.
(2) UAPKPA BUN TK shall prepare semi-annual and annual
Financial Statements of the consolidation result,
consisting of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
(3) UAPKPA BUN TK shall submit Financial Statements of
the consolidation result as referred to in paragraph (2)
to the UAP-BUN TK.
Part Four
Preparation of Financial Statements at UAP BUN TK Level
Article 11
(1) Based on the Financial Statements presented by UAKPA
BUN TK and / or UAPKPA BUN TK, UAP BUN TK
prepares semi-annual and annual Financial Statements
at UAP BUN level.
(2) Financial Statements as referred to in paragraph (1)
shall consist of:
a. LRA;
b. Balance Sheet, and
c. CaLK.
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Part Two
Statement of Review
Article 14
(1) Financial Statements as referred to in Article 9
paragraph (2) and Article 10 paragraph (1) shall be
review by internal monitoring officials.
(2) Review as referred to in paragraph (2) is set forth in the
Review report in the form of Statement of Review.
(3) Statement of Review as referred to in paragraph (2)
shall be signed by internal monitoring officials.
(4) The form and content of Statement of Review shall be
made according to the format as specified in Accounting
System of Special Transactions Module.
CHAPTER VIII
TRANSITIONAL PROVISIONS
Article 15
(1) Transactions of expenditures for International Relations
Purposes and Pension Spending payments in 2011
Fiscal Year and / or 2012 Fiscal Year, whose budget
planning and implementation are conducted with Other
Expenditure Budget Section, shall be reported in
Financial Statements of Special Transactions as
regulated in this Ministerial Regulation.
(2) Reporting as referred to in paragraph (1) can be done
without changing the Source Documents, both planning
documents and implementation documents of the
budget.
Article 16
In case all transactions in SA-TK in 2011 Fiscal Year
cannot be reported by the accounting unit specified in this
Ministerial Regulation, the entire transactions can be
reported directly in the State General Treasurer Financial
Statements of the Central Government Financial
Statements.
CHAPTER IX
CLOSING
Article 17
SA-TK shall be carried out in accordance with the
Accounting System of Special Transactions Module as listed
in Appendix, which constitutes an integral and inseparable
part of this Ministerial Regulation.
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Article 18
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.
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 895
APPENDIX ...