BNT Modul Sistem Penerimaan Dan Pengeluaran Negara 06022020

Machine Translated by Google
State revenue and expenditure

system
Training
Expenditure Treasurer
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA

FINANCIAL EDUCATION AND TRAINING AGENCY
BUDGET AND TREASURE PUSDIKLAT 2020
Copyright
©Pusdiklat Budget dan

Treasury
It is forbidden to sell this module at a price exceeding

printing cost
Reproduction of modules is allowed without written permission

from the copyright holder for the learning process without
take economic advantage
TRAINING
EXPENDITURE TREASURE
MODULE
Admission System and

State Expenditure
By:
Bambang Sancoko
Associate Expert Widyaiswara
Budget and Treasury Education and Training Center
MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA

FINANCIAL EDUCATION AND TRAINING AGENCY
BUDGET AND TREASURE PUSDIKLAT
2020
Foreword
Praise and gratitude we pray to the presence of Allah SWT because of His grace and mercy
His guidance, the preparation of the Expenditure Treasurer Training module can
finished well. State Revenue and Expenditure System Module
is one of the modules used in Treasurer Training
Expenditure. Our thanks go to those who have
assist the process of compiling the Receipt and Expenditure System module
Country. Our thanks go to the entire drafting team
module repairs in accordance with the Budget User's Authorization Decision
Budget and Treasury Education and Training Center Number: KEP-261/PP.3/2019 regarding
Formation of the Preparation Team for the Annual Expenditure Treasurer Training Module
Budget 2020, especially to Mr. Bambang Sancoko who has written
rework and repair the State Revenue and Expenditure System module.
The State Revenue and Expenditure System Module contains how to
the expenditure treasurer understands the state revenue and expenditure system
in accordance with applicable regulations.
The State Revenue and Expenditure System Module has been seminar
as applicable. Therefore, we state that
The State Revenue and Expenditure System module is legal and feasible
used in Expenditure Treasurer Training.
Of course, this module still has drawbacks. Therefore, to

we hope all parties can submit errors, provide criticism and
suggestions for future improvements to this module.
Bogor,
Head of Center,
Iqbal Islami
NIP 19631206 198403 1 001
EXPENDITURE TREASURE TRAINING ii

List of contents
FOREWORD ................................................ ............................................... ii
TABLE OF CONTENTS ................................................ ................................................................. .. iii
LIST OF FIGURES................................................ ............................................... v
LIST OF TABLES................................................ ................................................ vi
MODULE INSTRUCTIONS .......................................................... .............. vii
CONCEPT MAPS................................................ .................................................ix
PRELIMINARY
Brief Description................................................................. ................................................ 2
Prerequisites of Competence ............................................................... .................................. 2
Competency Standards and Basic Competencies ....... ................................................ 2

Module Relevance ................................................................ ............................................... 3
LEARNING ACTIVITY 1
STATE FINANCIAL MANAGEMENT CONCEPT
Legal Basis of State Finance ............................................... ................ 5
Principles of State Finance .......................................................... ................................. 13 Work
Unit Financial Management Officer ......................... ............... 15

Exercise................................................. ................................................................. ... 27
Summary ................................................. ................................................. 28
LEARNING ACTIVITY 2
BUDGET IMPLEMENTATION DOCUMENT
Budget Implementation List (DIPA) ............................................... 36 Operational Instructions
for Activities (POK) ............................................... ......... 46

Exercise................................................. ................................................................. ... 51
Summary ................................................. ................................................ 52
EXPENDITURE TREASURE TRAINING iii

LEARNING ACTIVITY 3
STATE RECEIPT SYSTEM
Method of Depositing State Revenue .......................................................... .... 60

State Revenue Deposit Mechanism................................................. 66
Exercise................................................. ................................................................. ... 73
Summary ................................................. ................................................ 74
LEARNING ACTIVITY 4
STATE EXPENDITURE SYSTEM
State Bill Payment Method ............................................... ........ 81

State Expenditure Mechanism............................................................... ............... 90
Correction/Error and Cancellation of SPP, SPM, and SP2D ............................... 97
Expenditure Treasurer Account ............................................................... ............ 99

Exercise................................................. ................................................................. ... 111
Summary ................................................. ................................................ 112
LEARNING ACTIVITIES 5
STATE FINANCIAL DOCUMENT ARVING SYSTEM
Responsibility for State Financial Documents................................. 120

Archives Management Principles ............................................... ............... 122
Exercise................................................. ................................................................. ... 129
Summary ................................................. ................................................ 130
BIBLIOGRAPHY................................................ ........................................ 156
EXPENDITURE TREASURE TRAINING iv

list of Figures
Figure 1.1. Construction of State Financial Management Law.................... 6 Figure 1.2. Satker
Financial Management Officer ............................................... 16 Figure 2.1. DIPA Approval Letter
Sheet ............................................................... 38 Figure 2.2. Sheet Page IA – Performance
Information................................................. 40
Figure 2.3. IB Page – Sources of Funds ............................................... ........ 41
Figure 2.4. Page II – Expenditure Details............................................... 42

Figure 2.5. Page III – Withdrawal Plan and Estimate
Receipt ................................................................. ................................ 44
Figure 2.6. Page IV – Notes.......................................................... ................. 45
Figure 2.7. POK page................................................................. ................................ 49
Figure 3.1. State Revenue Payment Flow ................................................. 70
Figure 3.2. Flow of State Revenue Delegation ............................................... 40
Figure 4.1. Bill Settlement Flow through UP Mechanism ................. 94
Figure 4.2. Bill Settlement Flow through Mechanism
LS Payment ................................................................. ......................... 96
Figure 4.3. Account Management at BLU ……………………………… .108

Figure 4.4. TNP Mechanism ............................................... ......................... 110
EXPENDITURE TREASURE TRAINING v

List of Tables
Table 1.1. Posture of APBN 2016 and RAPBN 2017 (in trillion Rupiah) ........ 8
Table 2.1. Details of State Expenditure by Function................................................. 47
EXPENDITURE TREASURE TRAINING vi

Module Usage Instructions
Instructions for use of this module contain how to use the module and proper learning
procedures so that training participants can achieve desired competencies
expected:
1. Learning steps that need to be done
Study each learning activity (KB) carefully, ask the widyaiswara / teaching
staff if there are parts that are not clear and
the last step is to review all the material for each learning activity with
using the concept map at the beginning of the module.
2. Target time and achievement in learning using the module.
Estimate
No. Subject Note:
Time
1. Financial Management Concept 70 minutes -

Country
2. Budget Execution Documents 1 Jamlat -
3. State Revenue System 1 Jamlat -
4. State Expenditure System 2 Jamlat -
5. Financial Document Filing System 65 minutes -

Country
3. The results of the self-assessment evaluation .
Do the exercises at the end of the learning activity and do the formative tests
at the end of each lesson. Match with the answer keys provided to determine the
level of understanding for each learning activity.
If the exercises and tests in each learning activity have achieved satisfactory
results, then do the summative test at the end of the module and match it with the
available answer keys to find out the level of understanding of the overall material
in the module.
EXPENDITURE TREASURE TRAINING viii

4. The procedure for improving the competence of the material.
Participants can add reading material from various sources to

increase knowledge and be able to update existing knowledge
owned so that it can support the daily tasks of the office.
5. The role of widyaiswara/teaching staff in the learning process.
Widyaiswara/teaching staff can provide guidance and motivation
as well as practical experience in daily work in studying
this material.
6. Make doodles/notes in the blanks that are possible in each

page, if needed.
EXPENDITURE TREASURE TRAINING viii

Concept maps
Conception of State
Finance management
(KB.1)
Budget
Implementation
Document
(KB.2)
State Revenue System - Documents

- Related parties
Receipt and Expenditure
System (KB.3) - Mechanism
Country
State - Documents
Expenditure
- Related parties
System
- Mechanism
(KB.4)
State Financial
Document Filing
System (KB.5)
EXPENDITURE TREASURE TRAINING ix

PRELIMINARY
A. Brief Description
B. Prerequisites of Competence
C. Competency Standards (SK) and Basic Competencies (KD)

D. Module Relevance
INTRODUCTION
N
A. Brief Description
The State Revenue and Expenditure System Module is
one of the modules that will be studied in the Expenditure Treasurer Training. This module
will provide aspects of general knowledge and attitudes in achieving the competencies
that a candidate must possess
Expenditure Treasurer, while the skills aspect will be given in another module. This module
is divided into five parts, namely (1)
Conception of State Financial Management, (2) Budget Execution Documents, (3) State
Revenue System, (4) State Expenditure System, (5) State Financial Document Filing
System.
B. Prerequisites of Competence
Competency prerequisites are knowledge that participants need to have
before studying this module. This knowledge will be related to
discussion in the module sections, but not described with
details in the module. Knowledge that participants should have
before reading this module is a general understanding of
financial management in each work unit.
C. Competency Standards (SK) and Basic Competencies (KD)
1. Competency Standards
Competency standards are skills for living and learning
lifelong learning achieved by participants through learning experiences.
This module is useful for participants in understanding tasks
Expenditure Treasurer. Therefore, the competency standard for participants after
studying this module is to be able to explain the state revenue and expenditure system.
2. Basic Competence
To achieve the competency standards mentioned above, it is expected that every

the stages in studying this module will produce the following basic competencies.
a. Participants are able to explain the concept of financial management
country.
EXPENDITURE TREASURE TRAINING 2

b. Participants are able to explain the Budget Implementation List

(DIPA) and Activity Operational Guidelines (POK).
c. Participants are able to explain the state revenue system.
d. Participants are able to explain the state expenditure system.
e. Participants are able to explain the filing system of state financial
documents.
D. Module Relevance
This module is useful for participants to understand the concept of systems

State Revenues and Expenditures in carrying out their duties
Expenditure Treasurer. In addition, this module is also relevant for employees
who are appointed as Assistant Expenditure Treasurer (BPP) and financial
management staff.

LEARNING ACTIVITY 1
MANAGEMENT CONCEPT
STATE FINANCES
LEARNING INDICATORS
A. Describe the legal basis of state finance

B. Explaining the principles of state finance
C. Explaining the financial management officer of the work unit
Description and Examples
A. Legal Basis of State Finance

1. Legal Basis of State Finance
State Financial Management is guided by several
The provisions that form the legal basis include:
a. 1945 Constitution of the Republic of Indonesia.
The 1945 Constitution is the legal basis that regulates the principles of
the basis of state finances.
b. Law Number 17 of 2003 concerning Finance
Country.
This law regulates the general principles of managing state
finances (State Arrangement Law).
c. Law Number 1 of 2004 concerning the Treasury
Country.
This law regulates the administrative rules of management
state finances. This law is essentially an order
state financial administration law that has clearly
provide guidance in the management of governance and
organization for implementing the state budget.
d. Law Number 15 of 2004 concerning Examination
Management and Responsibility of State Finances.
This law regulates the general principles of examination
state finances.
e. Government Regulation Number 45 of 2013 concerning Procedures
Implementation of the State Revenue and Expenditure Budget
enhanced by Government Regulation Number 50 Years
2018.
UU no. 1 of 2004 cannot be directly operationalized within

the Government because
require further technical instructions regulated by

Government. For this reason, in the context of good governance , this PP which
will be a more detailed guideline on how the APBN

implemented which is a concrete form of the system
implementation of the state budget in Indonesia.

f. Regulation of the Minister of Finance Number 190/PMK.05/2012 concerning
Payment Procedures for Budget Execution

State Revenue and Expenditure enhanced with
Minister of Finance Regulation Number 178/PMK.05/2018.
This regulation is the implementation of Article 7 paragraph (2) letter a
Law Number 1 of 2004 concerning State Treasury,
where the Minister of Finance as the State General Treasurer
authorized to establish policies and implementation guidelines
state budget.
In the context of implementing state revenues and expenditures, the

Minister of Finance shall then issue a Ministerial Regulation
Other finance as a technical guide. In terms of conditions
regarding the implementation of state revenues and expenditures requiring a
more detailed explanation, a Regulation of the Director General is issued in
accordance with the relevant sub-sector of finance.
Figure 1.1. Construction of State Financial Management Law
Source: PPAKP Show Material

2. Definition of State Finance, State Revenue, and

State Shopping
Understanding the meaning of State Finance is very important for
treasurers so that they can take appropriate action in
carry out the task of managing state money. misunderstanding
The definition of State Finance will encourage errors in taking actions
and can have legal consequences for people
treasurer.
a. Definition of State Finance
In accordance with Law no. 17 of 2003, State Finance
are all rights and obligations of the State that can be assessed
with money, and everything in the form of money or money
in the form of goods that can be used as state property in connection
with the implementation of these rights and obligations. The
formulation of this definition of State Finance uses four
approaches are:
1) In terms of objects , what is meant by State Finance
includes all the rights and obligations of the State that can be assessed
with money, including policies and activities in

fiscal, monetary and management of State assets
separated, and everything, whether in the form of money,
as well as in the form of goods that can be used as state property
related to the implementation of rights and obligations
the.
2) In terms of the subject , what is meant by Finance
The state includes all objects as mentioned above
owned by the State, and/or controlled by the Government
Central, Regional Government, State/Regional Companies,
and other entities related to finance
Country.
3) From the process side, State Finance covers all
a series of activities related to management
object as mentioned above starting from the formulation
policy and decision making up to
responsibility.
4) In terms of objectives, State Finance covers all
related policies, activities and legal relations

with ownership and/or control of the object

as mentioned above in order to
the administration of the State government.
Furthermore, in the context of managing State Finances,
formulated the meaning of the State Treasury for
provide a legal basis in the field of financial administration
Country. The definition of the State Treasury is management
and accountability of State finances, including investment
and separated assets, which are stipulated in the APBN and
APBD.
The form of state financial management every year

is the determination of the State Revenue and Expenditure Budget
(STATE BUDGET). A brief overview of the APBN can be seen in
Table 1.1.
Table 1.1. Posture of APBN 2019 and APBN 2020 (in trillion Rupiah)
Source: Book II of Financial Notes and State Budget for FY 2020
b. Definition of State Revenue

In the State Finance Law, the term Revenue is known
State and State Revenue. The definition of acceptance is
money that goes into the state treasury, while state revenue
is the right of the central government which is recognized as a value adder
net worth. The definition of income is refined in PP
No. 71 of 2010, namely all receipts of Cash Accounts

General Countries/Regions that add more Budget Balance

in the period of the relevant fiscal year which becomes
government rights, and do not need to be paid back by the government.
Not all State Revenue is Income
Country. State Revenue that will not be repaid
to other parties categorized as State Revenue, for example
acceptance of third party calculations such as fee deductions
health insurance, deductions from pension contributions and old-age savings.
State Revenue consists of:

1) Domestic Income, including:
a) Tax Revenue, consisting of:
b) Non-Tax State Revenue
2) Grant Receipt
c. Definition of State Expenditure

In the State Finance Act, the term is also known
state expenditure and state expenditure. State Expenditure
is money that comes out of the State treasury, while spending
The state is an obligation of the central government which is recognized as
net worth deduction. In PP No. 71 Years
2010, spending is defined as all expenditures from
State/Regional General Cash Account which reduces the Balance
Over budget in the period of the relevant fiscal year
which will not be refunded by
government.
Not all state expenditures are expenditures

State because it is a repayment of receipts
Countries that are not the government's right, for example spending on
pension contributions and old-age savings to PT. Taspen, and
expenditure on health insurance contributions to the Social Security
Administration (BPJS).
Shopping consists of 8 types of shopping, namely:
1) Employee Expenditure (51)
Personnel Expenditure is compensation for employees both

in the form of money and in kind, which must be paid to government
employees at home and abroad, both to State Officials, PNS and
employed employees.

by the government who has not been a civil servant or to non -government
PNS as a reward for the work that has been carried out
in order to support the functions of government organizational units,
except work related to capital formation
and/or activities that have outputs (inputs) in
shopping category. Employee Expenditure consists of expenditure
salaries and allowances, shopping for honorarium/vacation/overtime/allowances
specifically, social contribution expenditures and transit personnel expenditures.
2) Shopping for Goods (52)
Shopping for goods and services is expenditure for the purchase of
goods and/or services that are consumable to produce goods and/or services
that are marketed or otherwise sold
not marketed and the procurement of goods intended for
handed over or sold to the community/Local Government
(Pemda) and shopping trips. In terms of shopping
This includes honorarium and vacations provided in the
the framework of carrying out activities to produce goods
and/or services. Goods Shopping consists of Goods Shopping
(Operational and Non-Operational), Service Shopping, Shopping
Maintenance, Travel Shopping, Service Agency Shopping
General Affairs (BLU), as well as Shopping for Goods to be Delivered to
Community/Local Government. In accordance with PMK-168/2015 in
The purchase of goods and services also includes assistance
Government. Government assistance allocated to the types of
The purchase of these goods includes awarding,
scholarships, operational assistance allocated to groups
non-operational goods shopping account, facilities/infrastructure assistance
and assistance for the rehabilitation/construction of buildings/buildings that
allocated to the group of goods expenditure accounts for
handed over to the community/local government, as well as other assistance
which has the characteristics of defined government assistance
by PA allocated to the group of goods expenditure accounts
others to be handed over to the community/local government.
3) Capital Expenditure (53)
Capital Expenditures are expenditures for payments
acquisition of fixed assets and/or other assets or add value

fixed assets and/or other assets that provide benefits more than
one accounting period and exceeds the minimum capitalization limit
fixed assets/other assets determined by the government. In
the bookkeeping of the acquisition value of assets calculated all the funding that
required until the asset is available and ready for use. Asset
These fixed/other assets are used for the daily operations of a Satker or used by
the community/public, recorded as assets of the related K/L and are not intended
to be sold/handed over to the community/local government.
Capital Expenditure consists of Land Capital Expenditure, Capital Expenditure
Equipment and Machinery, Capital Expenditures for Buildings and Buildings,
Capital Expenditures for Roads, Irrigation and Networks, Other Capital Expenditures,
Expenditures for Adding Value to Fixed Assets/Other Assets, as well as Expenditures

BLU capital.
4) Debt Spending (54)
Debt Liabilities Payment Expenditures are payments made on the principal
outstanding, both domestic debt and foreign debt, which are calculated based on
the position of short-term loans or
long term, including payment of fines/other fees related to domestic and foreign
loans and grants, as well as interest payments. This type of spending is specifically
used in activities
from BA BUN.
5) Subsidy Spending (55)
Subsidy Expenditures are expenditures or budget allocations given by the
government to state companies, institutions
the government or other third parties that produce, sell, export, or import goods
and/or services to fulfill the needs of many people in such a way that the selling
price can be reached by the public. Subsidy spending is used, among others, for
the distribution of subsidies to
community through state companies and/or private companies. This type of
spending is specifically used in activities

from BA BUN.
6) Grant Shopping (56)
Grant Expenditures are government expenditures in the form of

transfers in the form of money/goods/services that can be provided

to governments of other countries, international organizations, local governments,
or to state/regional companies that specifically

has been designated, is voluntary, not mandatory,
not binding, no need to be paid back and no hold
continuously, which is carried out by means of an agreement between
grantor and grantee to the State government
other organizations, international organizations, and local governments with the transfer of rights
in the form of money, goods or services. Included in the grant expenditure

are foreign loans and/or grants that are continued
donate to the region.
7) Social Assistance Spending (57)
Social Assistance Expenditures are expenditures in the form of transfers
money, goods or services provided by the Government to

the community in order to protect the community from the possibility of
social risks, increase economic capacity and/or community welfare.
8) Miscellaneous Shopping (58)
Other Expenditures are State expenditures for payment of

government obligations that are not included in the categories of personnel
expenditures, goods expenditures, capital expenditures, debt payment
expenditures, subsidies expenditures, grant expenditures, and social
assistance expenditures, and are urgent and cannot
predicted beforehand. Other Shopping used, among others
for:
1) Other Shopping Reserve Fund
2) Other Non-Ministry Institutions Expenditure

3) Other Shopping for BUN Services
4) Miscellaneous Shopping BUN
5) Emergency Response Miscellaneous Shopping
6) Shopping for Adjustment of Invoice/SPP Exchange Rate Difference to SP2D
7) Other Miscellaneous Shopping

B. Principles of State Finance

1. Principles of State Finance
In order to support the realization of good governance in the administration of the
State, the management of State finances needs to be carried out in a professional, open,
and responsible manner in accordance with the basic rules stipulated in the Law.
constitution. The basic rules are then described in the principle of
general principles of state financial management, namely:
a. The principle of unity, this principle requires that all income
and State/Regional Expenditures are presented in one document
budget.
b. The principle of universality, this principle requires that every
financial transactions are displayed in full in the document
budget.
c. Annual principle, this principle limits the validity period of the budget
for a certain year.
d. The principle of speciality requires that budget credits
clearly provided for in detail.
These principles have been in effect before Law no. 17 years
2003 is applied. In addition, there are also new principles as
reflection of best practices (application of good rules)
in the management of State finances, namely:

a. Results-oriented accountability. This principle is done
with efforts to fully implement the budget
performance-based in the public sector from the time of budgeting
up to accountability.
b. Professionality. The principle of professionalism is the principle that
prioritizing expertise based on a code of ethics and
the provisions of the applicable laws and regulations. This principle
requires treasury officials to have the ability
to act professionally in financial management
Country.
c. Proportionality. The principle of proportionality is the principle that
prioritize the balance between rights and obligations
State Administrators.

d. Openness in the management of State finances. Principle

Openness is the principle that opens oneself to rights
the public to obtain correct, honest and
non-discriminatory regarding state administration on a regular basis
paying attention to the protection of personal, group and social rights
state secret. This principle is realized by the obligation of the
Minister/head of the Budget User/PropertyasUser of the State
institution Ministry/
Agency
that
led to prepare and submit reports
the State Ministry/Institution that they lead.
e. Financial audit by an independent and independent audit body.
The financial statements of the central/regional government before
being submitted to the DPR/DPRD are first examined by the
In is
Supreme Audit Agency (BPK). state institutions, BPK structure
outside the
government institutional structure.
2. Principles of the State Treasury
The principles of state finance that have been described above

is a general rule of State financial management. For this reason, in the
implementation of state finances, these principles are further elaborated
further in treasury principles as follows:
a. The Law on the State Budget is the basis for the Government
Center for carrying out state revenues and expenditures,
while for the Regional Government (Pemda), Regional Regulations
on the APBD is the basis for the Regional Government to
carry out regional receipts and expenditures.
b. Every official is prohibited from taking actions that result in
expenditure at the expense of the APBN/APBD if the budget for
financing the expenditure is not available or insufficient
available.
c. All State expenditures, including subsidies and other assistance in

accordance with central government programs, are financed
with the state budget. Likewise for the local government, all expenses
regions, including subsidies and other assistance in accordance with
local government programs, financed by APBD.

d. Budget to finance urgent expenses

and/or unexpectedly provided in the budget section
which is further regulated in government regulations.
e. Late payment of bills related to
implementation of the APBN/APBD may result in the imposition of
fines and/or interest.
In addition, there are several principles that need to be considered

in financial management, including:
a. All state revenues and expenditures are made through

State General Treasury Account (article 12 paragraph (2) of Law No. 1/2004).
b. Receipts must be deposited in full to the State/Regional Treasury on

next time regulated in the regulations
government. Receipts of state ministries/institutions/units
regional apparatus work may not be used directly for
finance expenses. (Article 16 paragraphs (2) and (3) of Law No. 1/2004).
c. Payments at the expense of the APBN/APBD cannot be made
before the goods and/or services are received (article 21 paragraph (1) of Law no.
1/2004).
C. Work Unit Financial Management Officer

1. Treasury Officer
Law Number 17 of 2003 concerning State Finance

emphasized that the President as the Head of Government holds the
the power of state financial management as part of the
government power. Such power is authorized to:
a. Minister of Finance, as fiscal manager and Deputy
The government in the ownership of state assets
separated. Minister of Finance as assistant to the President
in finance is the Chief Financial Officer (CFO)
Government of the Republic of Indonesia.
b. Minister/head of Budget User/User of GoodsasState Ministry/Institution

institution
he leads. The minister/head of agency as assistant to the
President is the Chief Operational Officer (COO)
for a particular area of government.

In Law Number 1 of 2004 concerning the Treasury

State, it is stated that the Treasury Officer consists of three
namely Budget Users, State General Treasurer (BUN), and
Treasurer Receipts/Expenditures.
2. Satker Financial Management Officer
Work Units are line organizational units of Ministries/Non-ministerial

Government Agencies or regional government organizational units that
carry out activities of State Ministries/non-ministerial Government
Agencies and have the authority and responsibility for the use of the
budget. To carry out management
finance in work units at State Ministries/Institutions then
appointed by the financial management officer in the work unit as referred to in
Figure 1.2.
Figure 1.2. Satker Financial Management Officer
a. Budget User Authority (KPA)

Budget User Authority (KPA) is an official who obtains the
power of attorney from the PA to carry out part of the
the authority and responsibility for the use of the budget in
State Ministry/Agency concerned. Appointment
The KPA is ex-officio, which is attached to the position of the Head of the
Work Unit or attached to the position of an official other than the Head of
the Work Unit appointed by the PA to become the KPA.

KPA Duties and Authorities

a) compiling DIPA;
b) determine PPK and PPSPM;
c) determine the committee/officer who involved in
carries out activities and budgets; set

d) implementation plan activities and
fund disbursement plan;
e) take actions that result in expenses

State Expenditure budget;
f) perform billing and order testing
payments at the expense of the State budget;
g) provide supervision, consultation, and control
implementation of activities and budgets;
h) supervising the administration of documents and transactions
relating to the implementation of activities and
budget; and
i) prepare financial and performance reports in accordance
with Laws and Regulations.
The PA may appoint another official besides the head of the Satker as
KPA in terms of:
1) The Satker is led by an official who is a commissioner;

2) The Satker is led by an Echelon I official or equivalent
Echelon I;
3) Temporary Satker;
4) Satker whose leader has functional duties;
or
5) Satker of State Institutions.

In the case of a Satker whose leader is not a Civil Servant
Civil Servants (PNS), PA can appoint other officials with civil servant status
as KPA. In certain circumstances PA may appoint KPA
who are not civil servants, taking into account the effectiveness in
budget implementation and accountability, implementation
activities, and the achievement of output/performance specified in the
DIPA. The appointment of the KPA must obtain the approval of the
Minister of Finance, the Director General of the Treasury.

The appointment of KPA is not bound by the period of the fiscal year.
In the event that there is no change in the official appointed as
KPA at the turn of the fiscal year period, the appointment of
The KPA of the previous fiscal year is still in effect. Appointment
KPA ends if no budget is allocated for the program
the same in the following fiscal year.
The appointment of the KPA for the implementation of the joint
affairs fund is carried out by the Minister/Head of Institutions at the
suggestion of the Governor/Regent/Mayor. Appointment of KPA for implementation
deconcentration funds are carried out by the governor as the party
entrusted with some Government affairs which are the authority of the
State Ministries/Agencies. The appointment of the KPA for the
implementation of co-administration tasks is carried out by the Minister/
Head of Institutions at the suggestion of the Governor/Regent/Mayor. In
the context of accelerating the implementation of the budget, the Minister/
Head of Institutions may delegate the appointment of the KPA for the
together and help implementation of affairs to
Governor/Regent/Mayor duties.
b. Commitment Making Officer (PPK)
Commitment Making Officials (PPK) are officials who are
authorized by PA/KPA to make decisions and/or take actions that
may result in the expenditure of the State budget. For 1 (one)
DIPA, KPA
determine 1 (one) or more PPK. The determination of the PPK is
also not bound by the period of the fiscal year. PPK positions may
not be held concurrently by PPSPM and treasurer. According to
Presidential Regulation No. 54 of 2010 and its amendments, in
order to be appointed as PPK one must have a Certificate of Expertise
Procurement of Goods/Services. PPK has duties and authorities
that is:
1) prepare a plan for the implementation of Activities and plans

disbursement of funds;
2) issue a Letter of Appointment of Goods/Services Providers;

3) make, sign and execute agreements
with providers of goods/services;
4) carry out self-managed activities;
5) notify the BUN Proxy of the agreement
did;

6) controlling the implementation of the engagement;
7) examine and sign a letter of evidence regarding the right to collect

to the State;
8) make and sign the SPP or other documents that
equated with SPP;
9) report the implementation/completion of Activities to the
KPA;
10) submit the results of the implementation of the Activities to the
KPA with Minutes of Delivery;
11) store and maintain the integrity of all documents
implementation of Activities; and
12) carry out other related duties and authorities

with actions that result in the expenditure of the State Expenditure
budget.
c. Paying Order Signing Officer (PPSPM)

Paying Order Signing Officer (PPSPM)
is an official authorized by PA/KPA to conduct testing on payment
requests and issue payment orders. For 1 (one) DIPA, KPA only
stipulates 1 (one) PPSPM. The determination of this PPSPM too
not bound by the fiscal year period. PPSPM positions cannot be

concurrently by PPK and treasurer. PPSPM has duties and
authority, namely:
1) test the validity of the SPP or other documents that

equated with SPP along with supporting documents;
2) refuse and return the SPP, if it does not meet
requirements to be paid;
3) charge bills on budget items that have been
provided;
4) issue SPM or other equivalent documents
with SPM;
5) store and maintain the integrity of all rights documents
bill;
6) report the execution of tests and orders
payment to KPA;

7) carry out other related duties and authorities
with the execution of tests and payment orders.
d. Receipt Treasurer
The Admissions Treasurer is the person appointed for
receive, store, deposit, administer, and
to account for the State Revenue money in the context of implementing the APBN
at the offices/Work Units of the State Ministries/Non-ministerial Government
Institutions.
In carrying out the revenue budget at offices/Work Units within the State Ministries/
Institutions, the Minister/Institutional Leadership may appoint a Revenue Treasurer.
The authority to appoint a Revenue Treasurer by the PA can be delegated to the
head of the Work Unit. The Receipt Treasurer is appointed if the relevant satker
has PNBP that is functional. If in the satker there are only general non-tax revenues,
then the PNBP management is concurrently with the Expenditure Treasurer.
The appointment of the Receiving Treasurer is carried out after
meet the criteria set by the Minister of Finance as BUN. Officials/employees who
will be appointed as Revenue Treasurer must have a Treasurer certificate issued
by the Minister of Finance or an appointed official.
The appointment of the Admissions Treasurer is also not bound
fiscal year period. The position of the Receipt Treasurer is not
may be held concurrently by KPA or BUN's power of attorney.

Admissions Treasurer Duties

a. receive and save money Income
Country;
b. depositing State Revenue into the account
State Treasury periodically according to the provisions
Legislation;
c. administering money transactions Income
State within the Ministry/Agency/
Work unit;
d. organize money transaction bookkeeping
Country income;
e. manage money deposit accounts
Country income; and
f. convey report accountability
treasurer to the Supreme Audit Agency and
BUN power.
The Admissions Treasurer is personally responsible

on State Revenue which is under its management. The Revenue
Treasurer is functionally responsible for the management of State
Revenue
which is the responsibility of the BUN Authority.
e. Expenditure Treasurer
Expenditure Treasurer is a person appointed to receive,
store, pay, administer, and account for money for the purposes of
State Expenditures in the context of implementing the State Budget
at the office/Work Unit.
Ministry Country/Institution Government
Non-ministerial. In carrying out the budget for offices/Work Units

within the Ministry of State/
Institution, Minister/Head of Institution could
appoint a Expenditure Treasurer. Lifting authority
The Expenditure Treasurer can be delegated to the head
Work unit.

Expenditure Treasurer Duties
a) receive and keep stock money;

b) testing invoices to be paid through
supply money;
c) make payments whose funds come from money
supplies based on KPA orders;
d) refuse the payment order if the bill is not
meet the requirements to be paid;
e) make deductions/collections from payments made
carried out on obligations to the State;
f) deposit the withholding/collection of obligations to
State to the State General Treasury Account;
g) administering money supply transactions;
h) maintain the bookkeeping of money supply transactions;
i) managing the account where the money is kept in stock;
j) submit the treasurer's accountability report
to the Supreme Audit Agency and the Proxy of BUN; and
k) perform other treasury duties.
The appointment of the Expenditure Treasurer is carried out after

meeting the criteria set by the Minister of Finance as BUN. Officials/
employees who will be appointed as Treasurer
Expenditures must have a treasurer's certificate issued
by the Minister of Finance or an appointed official. Appointment
The Expenditure Treasurer is not bound by the fiscal year period.
The position of the Expenditure Treasurer may not be held concurrently
by the BUN Proxy or other financial management officials of the Satker
such as KPA, PPK, PPSPM, and others.
The Minister/Head of Institution or the head of the Satker stipulates
substitute official as Expenditure Treasurer if:
1) The Expenditure Treasurer is assigned;
2) Treasurer for retirement expenditures;
3) The Expenditure Treasurer is dismissed from his position;
4) The Expenditure Treasurer is temporarily absent.
The Expenditure Treasurer is personally responsible
on money/securities under its management.

The Expenditure Treasurer is functionally responsible

on the management of money/securities that are the responsibility of
he replied to the Power of the BUN.
f. Other Officials
Other officials appointed to help implement
financial management of work units, among others:
1) Assistant Expenditure Treasurer (BPP)
Assistant Expenditure Treasurer (BPP) is a person
appointed to assist the Expenditure Treasurer (BP)
in making payments to those entitled to use
smooth implementation of certain activities. In order to
improve the effectiveness and efficiency of budget execution
spending, the head of the work unit can raise the BPP.
Officials/employees who will be appointed as BPP must have a
treasurer certificate issued by the Minister
Finance or appointed official. BPP is in charge of helping
BP in carrying out treasury duties. BPP
responsible to BP. BPP is responsible for
personal for money/securities that are in
its management. In essence, the duties of BPP are almost the same
with BP. Appointment of BPP can only be done under the following
conditions:
a) There are activities that are located far from
the domicile of the Spending Treasurer, and/or
b) BP's workload is very heavy based on the assessment
Head of Office/Satker.

Assistant Expense Treasurer Duties

a. receive and store UP;
b. perform testing and payment of invoices
whose funds are sourced from UP;
c. make payments whose funds are sourced
from UP based on PPK orders;
d. refuse payment orders if not
meet the requirements to be paid;
e. To do cutting/collecting from
payments made on obligations

to the State;
f. deposit deductions/collection of liabilities
to the State to the State treasury;
g. administering UP transactions;
h. maintain the bookkeeping of UP transactions; and
i. manage accounts where UP is stored.
2) Employee Expenditure Administration Management Officer

(PPABP)
In carrying out KPA's authority in the field of personnel
expenditure, KPA appoints PPABP to assist PPK
in managing personnel expenditure administration. PPABP
responsible for the management of shopping administration
employee to the KPA. PPABP's duties include:
a) recording employee data regularly
electronic and/or manual related to
employee spending in an orderly manner, regular, and

sustainable;
b) administering documents related to decisions
staffing and other supporting documents in
dosi each employee at the relevant Satker
in an orderly and orderly manner;
c) process the preparation of the master payroll, supplementary salary,

Lack of Salary, Condolences for Death / Death, Canal
Income/Salary, Salary Advance, Overtime Pay, Money
Meals, Honorariums, Vacations and Listing

Other Employee Expenditure Calculation Requests;

d) process the creation of a Certificate of Termination
Payment (SKPP);
e) processing changes to the data listed in the Letter
Information To Get Family Allowance
at the beginning of each fiscal year or every time there is a change in the
composition of the family;
f) submitting the Employee Shopping Request List, ADK

Changes to Employee Data, Employee Shopping ADK, Register
Changes to Employee Data, and supporting documents
to PPK;
g) printing the Individual Employee Shopping Supervision Card
at the beginning of each year and/or if necessary; and
h) carry out other tasks related to
use of the employee budget.
3) Procurement Officer
Procurement Officer is an administrative officer/official
functional/personnel in charge of carrying out Direct Procurement,
Direct Appointment, and/or E-purchasing.
Duties of the Procurement Officer:
a) carry out the preparation and implementation of Procurement

Direct;
b) carry out the preparation and implementation of Direct

Appointment for the procurement of Goods/Construction
Work/Other Services with a maximum value of Rp.
200,000,000.00 (two hundred million rupiah);
c) carry out the preparation and execution of the Appointment
Directly for the procurement of Consulting Services
a maximum value of Rp. 100,000,000.00 (one hundred million
rupiah); and
d) carry out E-purchasing with the most value
IDR 200,000,000.00 (two hundred million rupiah).
4) Official/Committee for Inspecting Work Results

Work Results Inspector Officer (PjPHP) is an administrative
officer/functional official/personnel in charge of checking the
administration of the work of the Procurement of Goods/Services.
PjPHP has the task of checking the administration

the results of the procurement of goods/construction work/services

Others with a maximum value of Rp. 200,000,000.00 (two
hundred million rupiah) and Consulting Services with the most value
100,000,000.00 (one hundred million rupiah).
The Work Result Examination Committee (PPHP) is a team
in charge of checking the administration of the work of the
Procurement of Goods/Services. PPHP has the task of examining
the administration of the results of the procurement of goods/
construction work/other services with a value of at least over Rp.
200,000,000.00 (two hundred million rupiahs) and Consulting
Services which are worth at least above Rp. 100,000,000.00 (one
hundred million rupiahs). ).
5) Financial Accounting Officer

Accounting officer at UAKPA level (Satker) according to
Director General of Treasury Regulation No. 57/PB/2013
consisting of Accounting/Verification Officers and Officers

The computer carries out the following activities:
a) maintain financial reports and ADK from UAKPA;
b) receive and verify ADK from UAKPA;
c) carry out internal reconciliation between Reports
Finance with Goods Report prepared by
goods accounting officer and make corrections if
error was found;
d) carry out reconciliation with the Regional Office
Directorate General of Treasury for Development
Accounting and Reporting and make corrections if
error was found;
e) compiling financial reports at UAPPA-W . level
based on the combination of financial statements and ADK
UAKPA;
f) prepare a draft Statement of Responsibility;
g) perform analysis to make Notes on
Financial statements;
h) prepare the distribution of financial statements level
UAPPAW;
i) save the ADK and perform the closing process
at the end of each fiscal year.

Exercise
So that participants can understand the material for Learning Activity 1 about Conception
Management of State Finances, participants are asked to work on
exercise below. If the participants in the work encounter obstacles
then participants can reopen the discussion related to the exercise in
learning activities from the exercise.
1. State the legal basis for state financial management!
2. Explain the meaning of state finances, state revenues and expenditures
Country!
3. Mention the types of state income!
4. Mention the types of State spending!
5. Mention the principles in State finances!
6. Mention any officials related to financial management
on the satker!

Summary
1. Management of State Finances is guided by several provisions which

become the legal basis, among others, the Constitution of the Republic of Indonesia in
1945, Law No. 17 of 2003 concerning State Finances, and provisions
other.
2. State finances are all rights and obligations of the State that can be
valued in money, and everything in the form of money or in the form of
goods that can be used as state property in connection with the implementation
of these rights and obligations.
3. State revenue consists of tax revenue, state revenue
non-tax (PNBP), and grant receipts.
4. State expenditure consists of personnel expenditure, goods expenditure, capital expenditure,
debt expenditure, subsidy expenditure, grant expenditure, social assistance expenditure,
and other expenditures.
5. In order to support the realization of good governance, management

State finances need to be organized based on general principles
State financial management, namely the principle of unity, the principle of universality, the principle of
years, and the principle of specialization. In addition, there are new principles, namely:
results-oriented accountability, professionalism, proportionality,
transparency in the management of state finances, and audits
by an independent and independent audit body.
6. To carry out financial management in the work unit at
Ministry of State/Agency then appointed official of financial management
Satker includes: KPA, PPK, PPSPM, Revenue Treasurer, Treasurer
Expenditures, and other Officials.

LEARNING ACTIVITY 2
IMPLEMENTATION DOCUMENT
BUDGET
LEARNING INDICATORS
A. Explaining the Schedule of Budget Implementation (DIPA)
B. Explaining the Operational Instructions for Activities (POK)
A. Budget Implementation List (DIPA)
1. Definition of DIPA
The State Revenue and Expenditure Budget (APBN) is a form of

State financial management which is determined annually by law. After the APBN is
determined, the Minister/head of the institution prepares a budget implementation
document for each ministry
countries/institutions they lead based on budget allocations
determined by the President.
Budget Implementation List, hereinafter referred to as DIPA
is a Budget Implementation Document used as a reference
PA in carrying out government activities as the implementation of
STATE BUDGET. The DIPA that has been approved by the Minister of Finance is submitted
to the minister/head of the institution, the power of the state general treasurer, and
Audit Board of the Republic of Indonesia.
DIPA consists of:

a. Parent DIPA
Parent DIPA is the accumulation of DIPA per work unit

compiled by PA according to echelon I units of the Ministry/
Institutions that have budget allocations (portfolio).
Ratification of the Parent DIPA is at the same time an endorsement
DIPA Excerpt. Parent DIPA does not serve as a base
implementation of activities or basis for disbursement of funds/approval
for the State General Treasurer/Proxy of the General Treasurer
Country.
b. DIPA Excerpt
Excerpt DIPA is DIPA per Satker which is printed manually

automatically through the system, which contains information on Performance,
expense details, withdrawal plans and forecasts

receipts, and records, which serve as the basis for the implementation
of work unit activities. Excerpt DIPA works
as the basis for implementing Satker activities and disbursement
funds/approval for the State General Treasurer/BUN Proxy.
2. Format and DIPA Pages
The main points of material in DIPA include related descriptions

with the identity of the organization, a statement of terms and conditions (disclaimer),
formulation of functions and sub-functions, performance information, treasury officials,
details of budget usage, withdrawal plans and estimates
receipt, and entry of records. The sections of DIPA include:
a. DIPA Approval Letter
The approval of DIPA is principally a determination by
Minister of Finance on DIPA compiled by PA and contains:
a statement that the work plan and budget in DIPA
regarding the availability of funds in the state budget and the basis for
payment/disbursement of funds by the Proxy of BUN at the expense of the State Budget.
Letter of Approval (SP) DIPA Excerpt, namely SP DIPA which contains:

budget allocation for each Satker. SP DIPA Excerpt
automatically printed from the system and equipped with a security code
in the form of a digital stamp as a substitute for an endorsement signature
(authentication) after the Parent DIPA SP which has been legalized by
Director General of Budget on behalf of the Minister of Finance. Form
and the format of SP DIPA Excerpts can be seen in Figure 1.1.

Approval
Figure
Letter
DIPA
2.1.

b. Page IA – Performance Information

Formulation of performance information as outlined in DIPA
is a qualitative description that shows the relationship between
budget allocation that is determined by the programs/activities that
implemented and the targets/results/outputs to be produced.
In addition, the performance formulation in question is also a
embodiment of transparency and accountability in the use
budget that is the responsibility of each PA/KPA. Information
performance in DIPA includes: programs, outcomes (outcomes), indicators
main performance of programs, activities, activity performance indicators and
output. The form and format of the IA page can be seen in Figure
1.2.
c. IB Page – Source of Funds
The details of the use of the budget in the DIPA function as

basis of payments and charges on the state budget. By
Therefore, the details of the use of the budget must meet the provisions
payments in the mechanism for implementing the APBN so that the allocated
funds can be disbursed by the BUN Proxy. Sources of funds in DIPA include
Pure Rupiah (RM), Non-Tax State Revenue (PNBP), Foreign Loans and Grants
(PHLN), Domestic Loans and Grants (PHDN), and State Sharia Securities /
Project Based Sukuk (SBSN/PBS). ). The form and format of the IB Page can
be seen in Figure 1.3.
d. Page II – Expenditure Details

In order to maintain accountability for budget implementation
by PA/KPA and preparation of financial statements, inclusion of accounts
must be in accordance with the type of expenditure and the type of expenditure
set. Inaccuracy in the inclusion of the type of shopping and the type of
expenditure in DIPA will result in delayed disbursement
funds because it still requires adjustment. For that it is necessary
pay attention to the information in this section so that the use of
the budget does not violate applicable regulations. shape and
Format of Page II – Expenditure Details can be seen in Figure
2.4.

Performance
Information
Sheet
Figure
Page
2.2.
IA
–

Figure 2.3. IB Page – Source of Funds

Figure 2.4. Page II – Expenditure Details
e. Page III – Withdrawal Plan and Estimate
Reception
Inclusion of the withdrawal plan and forecast
revenue in DIPA is needed for the achievement of optimizing the function of DIPA
as a cash management tool
government. Aside from being a government cash management tool, fund
withdrawal plans and revenue estimates also function as a monitoring/comparison
tool for the absorption of the ceiling. The Fund Withdrawal Plan is the implementation
of the government's cash management function in terms of state spending. The
approval of DIPA by BUN guarantees that the budget in DIPA can be provided by
the state in sufficient quantities when the budget is billed.
In order to optimize the management of the state treasury, the timeliness of the
provision of money to meet state bills is important. Inclusion of the number of the
withdrawal plan
on Page III DIPA is based on the monthly work plan

Satker according to real needs. Shapes and formats

Page III – Withdrawal Plan and Estimate
Acceptance can be seen in Figure 1.5.
f. Page IV – Notes
Providing information and Filling in Notes on the page
IV is the inclusion of information and explanation regarding
shopping details that require certain requirements and/or
special treatment during the disbursement process, namely:

1) budget allocation that still has to be completed with
documents as the basis for budget allocation, namely
DPR RI approval, Ministry approval
National Development Planning/Bappenas (special
for optimization funds), the results of the review/audit from the Agency
Financial and Development Supervision (specifically for
optimization fund), agreement text (specifically)
PHLN/PHDN), and register number (especially PHLN/PHDN);

2) budget allocations that are still centralized and not yet
distributed to regional Satkers;
3) backup output;
4) budget allocation used in the framework of
endorsement; and/or
5) arrears for the last fiscal year.
Inclusion of information and filling in notes on
Page IV DIPA is a consequence of the inclusion
records made by the Planning Bureau/Unit
K/L planning during the RKA-KL review. In order to
disburse the budget allocation marked with the (*) mark,
other than the budget allocation used for payments
arrears of the last fiscal year, must be revised
budget first to delete the record. The form and format of Page IV – Notes can be
seen in Figure 1.6.

Reception
Withdrawal
Estimate
Figure
Page
Plan
and
2.5.
III
–

Notes
Figure
Page
2.6.
IV
–

B. Activity Operational Guidelines (POK)
1. Definition of POK
Operational Instructions for Activities hereinafter abbreviated as POK
is a document that contains a description of the work plan and costs
required for the implementation of activities, compiled by KPA as a further
elaboration of DIPA. The functions of the POK are:
a. Guidelines in carrying out activities/activities;
b. Tool for monitoring the progress of the implementation of activities/activities;
c. Fund requirements planning tools;

d. Means to increase transparency, accountability, and
effectiveness of budget execution.
2. Budget Classification
a. Organization Classification
Organizational classification groups budget allocations
spending in accordance with the organizational structure of K/L and BUN. A K/L
may consist of organizational units (Echelon I Units) which are
part of a K/L. An organizational unit can be supported by
Satker who is responsible for carrying out the activities of the program
Echelon I unit or government policy and functions as an Authorized
Budget Users in the context of budget management. Satker
in the K/L organizational unit is a good Satker who is in the office
central or regional offices, or Satkers that obtain
assignments from K/L organizational units. Meanwhile, BUN is a
officials assigned to carry out the functions of treasurer
general state as regulated by law.
Budget grouping according to K/L nomenclature and
according to the function of the BUN it is called the Budget Section (BA). Seen from what
managed, BA can be grouped into 2 (two) types. First,

BA K/L is a budget group that is authorized to
Minister/Head of Institution as Budget User. Second, BA
BUN is a budget group managed by the Minister
Finance as a fiscal manager.

Example of Organizational Classification by Budget Section
001 – People's Consultative Assembly

002 – House of Representatives
004 – Supreme Audit Agency
015 – Ministry of Finance
018 – Ministry of Agriculture, etc.
b. Function Classification
Function is the embodiment of government duties in the field of
that are carried out in order to achieve certain goals
national development, while the sub-function is the elaboration of
more/more detail from the function description. The subfunction consists of
a collection of programs and programs consist of a collection of activities.
What is meant by the program is the elaboration of K/L policies in
certain fields carried out in the form of efforts that contain
one or more activities using resources
provided to achieve measurable results in accordance with
mission carried out by the agency or community in coordination with the
relevant Ministries/Agencies.
Table 2.1.Details of State Expenditure by Function
Function Code Function Description
01 Public service
02 Defense
03 Order and Security
04 Economy
05 Environment
06 Housing and Public Facilities
07 Health
08 Tourism and Culture
09 Religion
10 Education
11 Social protection.
c. Classification of Shopping Types (Economy)

Type of shopping or classification by economy in classification
expenditure is used in budget documents both in process
preparation, implementation and accountability/reporting
budget. However, the use of the type of shopping in the document

they have different purposes. With regard to the budget preparation process in
the RKA-K/L document, the purpose of use
The type of expenditure is intended to determine the distribution of allocations
budget into types of spending. Explanation of the type
shopping can be seen again in Learning Activity 1.
Types of expenditure used in the preparation of K/L DIPA

is as follows:
1) Personnel Expenditure (51);
2) Goods and Services Expenditure (52);
3) Capital Expenditure (53); and

4) Social Assistance Expenditure (57).
Inclusion of the account detail code for the type of shopping/type of expenditure
and its use refers to the Standard Chart of Accounts (BAS).
3. POK Format and Pages
POK main points:

a. Satker code and name;
b. K/L Code, Organizational Unit, Program and Program Name;

c. Code and name of activity/output/sub output/input component/account;
d. Pay office code and name, location, and activity performance indicators;
e. Details of volume, unit price, and total cost;
f. Source of funds, method of withdrawal, and code of authority;
g. Procurement/implementation procedures (contractual and non-contractual);
h. Completed activity implementation plan (time schedule )
Estimated funding requirements per activity per month.
POK is an elaboration of DIPA whose format is like paper
RKA-K/L work. An example of the form and format of the POK can be seen in Figure
2.7.

Figure 2.7. POK page
In the POK example in Figure 2.7 we can identify

Some parts of the POK are:
1. The code and name of the Satker are:
• Ministry/Agency : 015 – Ministry of Finance
• Organizational Units : 11 – Education and Training Agency
Finance
• Organizational Units : 670138 – Education Center and
Budget Training and

Treasury
2. Program Description, namely 015.11.04 – Education, Training,

and Competency Certification in the State Finance Sector;
3. Description of Activities, namely 1732 – Human Resources Development through
Implementation of Technical and Functional Training in the Budget Sector

and the Treasury;
4. Description of Output, namely 1732,502 – Education and Training Services in the Field
Budget and Treasury;

5. Description of Sub Output, namely 1732.502.001 – 3 to 5 Days of Dormitory Training
Internals.
6. Component Description, namely 051 – Training and Education Preparation;

7. Account Description, namely 521211 – Shopping for Materials, and so on;

8. Description of Place of Payment, namely KPPN. 023 – Bogor;
9. Shopping Details, namely:
• Consumption/Banners (on Account 521211);
• And so on.
10. Volume description in column 3;
11. Description of Unit Price in column 4;
12. A description of the Total Cost (ceiling) in column 5;
13. Description of Fund Sources in column 6.
In the implementation of payment for the shopping bill given

by PPK, the Expenditure Treasurer must pay attention to POK
satker especially in the detail of expenditure and its budget ceiling.
Thus, the payment to be made by the Expenditure Treasurer can be ensured that the
budget is available and in accordance with its designation and does not exceed the
available ceiling.

Exercise
So that participants can understand the material for Learning Activity 2 about Documents
In implementing the budget, participants are asked to do exercises

below this. If the participants in the work find obstacles then
participants can reopen the discussion related to the exercise in
1. State the meaning and function of DIPA!
2. Explain how the budget is classified!
3. Mention the types of expenditure used in the preparation of K/L DIPA!
4. Mention the parts of DIPA!
5. Mention the main points in the POK!

Summary
1. The Budget Implementation List, hereinafter referred to as DIPA, is

Budget Implementation Document used as a reference for PA/KPA
in carrying out government activities as the implementation of the State Budget.
POK is a document that contains a description of the work plan and costs
required for the implementation of activities, prepared by KPA as
further elaboration of DIPA.
2. Budgets are classified according to organization, function, and type of expenditure
(economy).
3. The main points of material in DIPA include descriptions related to organizational
identity, statement of terms and conditions (disclaimer), formulation of functions
and sub-functions, performance information, treasury officials,
details of budget usage, planned withdrawal of funds and estimated receipts,
and filling of records.
4. POK is an elaboration of DIPA in the format of a working paper
RKA-K/L.

LEARNING ACTIVITY 3
STATE RECEIPT SYSTEM
LEARNING INDICATORS
A. Explaining the method of depositing state revenue
B. Explain the mechanism for depositing receipts
country
A. Method of Depositing State Revenue
1. Parties Related to State Revenue
a. Must pay
Mandatory Pay is an individual or entity that

determined to carry out the obligation to pay PNBP according to
the provisions of the legislation. Must pay
subject to the obligation to pay due to receiving benefits from the
activities of government agencies or benefits from
use of state property.
b. Taxpayer
Taxpayers, often abbreviated as WP, are individuals or

entities (tax subjects) which according to the provisions of tax laws
and regulations are determined to carry out tax obligations,
including tax collectors.
or withholding certain taxes. Taxpayers can be mandatory
individual tax or corporate taxpayer. Personal taxpayer
is any individual who has income above non-taxable income.
c. Collector
Collector Officer is an officer appointed to collect/receive

money from Payers.
Collectors, for example, are appointed to collect money from port
entry services, amusement parks, museums, and so on.
d. Receiving Treasurer/Expenditure Treasurer
The Receiving Treasurer is appointed if the working satker

there is a non-tax non-tax state that is functional.

The Receipt Treasurer receives a deposit from the Payer directly

or receives a deposit collected by the Officer
Collect, while the Expenditure Treasurer plays a role in
collect state revenue originating from deductions
related to the payment made. For example snippet
tax on honor payments, tax deductions on purchases
goods/services, and so on.
e. Budget User Power
KPA is the direct supervisor of the Revenue Treasurer

who is generally responsible for the management
the finance department concerned.
f. Bank/Post Perception
To accommodate deposits of state revenues,

BUN/Proxy BUN appoints categorized banks/posts
as follows :
1) Perception Bank is a commercial bank appointed by
Minister of Finance to receive receipt deposit
countries not in the context of imports, which includes
tax revenue, domestic excise, and revenue
not tax.
2) Perception Foreign Exchange Bank is a designated commercial bank
by the Minister of Finance to receive deposits
state revenue in the context of exports and imports.
3) Perception Post is a post office appointed by the Minister
Finance to receive state revenue deposits.
g. Related unit
Unit related is agency in charge

administering state revenues, including:
1) Tax Service Office (KPP) – administering
tax receipts;
2) Customs and Excise Service Office (KPBC) –
administering customs and excise receipts;

3) State Treasury Service Office (KPPN) –

administer all incoming state revenues
to the State Treasury;
4) Directorate General of Budget.
2. Documents Related to State Revenue

Parties related to the administration of State Revenue
required to manage documents related to
deposit of State Revenue. Related documents
with the administration of State revenues, among others:
a. Tax Payment Letter (SSP)
SSP is used for deposit on payment or
payment of tax payable to the Bank/Post Perception.
b. Land and Building Tax Payment Letter (SSPBB)
SSPBB is used for deposits for payments or
deposit of PBB from the place of payment to the Perception Bank
UN.
c. Customs, Excise, and Tax Deposit for Import (SSPCP)
SSPCP is used for deposits on state revenues

In the context of imports in the form of import duties, import duties come from
SPM Grants, administrative fines, other customs receipts,

excise duty, other excise receipts, employment services, interest, and
Article 22 Import PPh, Import VAT, and Import PPnBM.
d. Excise Deposit on Goods Subject to Excise and Value Added Tax
(VAT) of Domestically Made Tobacco Products (SSCP)
SSCP is used to deposit state revenues on Domestically Made

Excisable Goods in the form of excise on tobacco products, excise
on ethyl alcohol, excise on beverages containing ethyl alcohol,
administrative fines for other excise revenues, employment
services, and VAT on Domestically Made Tobacco Products.

e. Non-Tax Deposit Letter (SSBP)

SSBP is used for deposits of Non-State Revenues
Taxes (PNBP) other than those referred to in letters a, b, c, d, and e
on.
f. Purchase Return Deposit (SSPB)
SSPB is used for deposits on receipt of returns
expenditure for the current fiscal year.
g. Proof of Deposit (STBS)
STBS is used for deposits for payment of levies
exports, lack of export levies, and/or fines
administration of export levy transactions.
h. Proof of State Revenue (BPN)
BPN is a document issued by the Bank/Post on
state revenue transactions with an NTPN stamp and
NTB/NTP and documents issued by KPPN on
state revenue transactions originating from SPM deductions
with the impression of NTPN and NPP.
i. Ticket/Ticket/Entrance/Coupon
This document is used as proof of PNBP deposit for services
services from service recipients/must pay to satker
with relatively small transaction value. Examples of services that
using this document is port/airport service
air, amusement/park/museum entrance services and
etc.
j. Receipt
This document is used as proof of PNBP deposit for services

services from service recipients/must pay to satker
with a relatively large transaction value. An example of a service
that uses this document is a certificate management service
at the State Land Agency, judicial services at the District/High
Court/Supreme Court, rental of state property, and so on.
k. Debit note
Debit note is proof of expenditure issued by the bank.

l. Credit note
A credit note is a receipt issued by a bank.
m. Checking account
A checking account is a record of daily financial transactions that
issued by a bank on an account.

n. ATM receipt
ATM receipts are printed evidence in the form of paper or receipts
transactions printed by ordinary ATM machines
contains information including the amount of money, destination account

transaction, transaction location, transaction time, and so on.
3. How to Deposit State Revenue

Taxpayers/payers can deposit/pay
obligations either directly to the State Treasury or through
Receiving Treasurer/Expenditure Treasurer/Collecting Officer.
The payments made are recognized as settlements
obligations according to the date of payment. Here are some
how to deposit state revenue by taxpayers/payers:
a. Taxpayer – Expenditure Treasurer – State Treasury
This mechanism is used for tax payments that
levied from the payment of State obligations imposed
on APBN funds through the Money Supply. For example snippet
taxes on the procurement of office supplies, payments
honorarium, and so on. Money collected by
The Expenditure Treasurer is then deposited into the State Treasury

through the Perception Bank/Post by the Expenditure Treasurer.
b. Taxpayer – State Treasury
This mechanism is used for collection/cutting
taxes payable to taxpayers related to payments at the expense of the APBN
which are carried out through the Direct Payment (LS) mechanism. Taxes owed
on payments charged to the State Budget are deducted directly in the Warrant

Disbursement of Funds (SP2D). Thus, the tax

automatically go directly to the State Treasury.
This mechanism is also used for tax deposit
payable to taxpayers who are not related to the payment of
budget burden. Taxpayer pays tax payable
directly to the State Treasury through the Perception Bank/Post.
c. Mandatory Pay – Officer/Collective Collector – Treasurer

Revenue – State Treasury
This mechanism is used for receipt deposit
Non-tax state (PNBP) levied on services
government agency or use of property/property
countries that are directly accepted/enjoyed by the Payer.
For example, airport/port service fees,
entrance fees for entertainment venues/parks/museums, and
etc. Among deposit/collection considerations
through Officers / Collectors, including frequent frequency,
the value of the levy is relatively small, the location is not close to
treasurer, and so on. For this deposit, the officer/interpreter
Pick up giving tickets/tickets/coupons/the like as proof
deposit to Payer.
The money collected by the Officer / Collector is deposited
to the Receiving Treasurer. Next Receipt Treasurer
deposit the PNBP to the State Treasury through the Bank/Post
Perception. Deposit to the State Treasury by the Treasurer
Reception is carried out in principle every day. If not
is possible, the deposit can be made automatically
periodically.
d. Mandatory Pay – Revenue Treasurer – State Treasury

This mechanism is used for depositing non-tax State
revenues (PNBP) collected for services received or for the use of
State Property (BMN) by Payers. For example, management
service fees
rights and permits, levies on land services, and so on. Among
deposit/collection considerations

through officers/collectors, among others, frequent frequency,

relatively small levy values, locations that are not close to
treasurer, and so on. For this deposit Treasurer
Receipt provides receipt/proof of deposit to Mandatory
Pay.
The money owed by the Payer is deposited to
Receiving Treasurer. Next Receipt Treasurer
deposit the levy money to the State Treasury through
Perception Bank/Post. Deposit to the State Treasury by the Treasurer
Reception is carried out in principle every day. If not
is possible, the deposit can be made automatically
periodically.
e. Mandatory Pay – State Treasury

This mechanism is used for receipt deposit
Non-tax State (PNBP) levied on services rendered
received or for the use of State Property (BMN)
by the Payer whose value is relatively large. Deposit
obligations are carried out directly by the Payer to Cash
The state is carried out through the Perception Bank/Post. Must Pay Can
make payments at any time through Bank/Post Perception
which is connected to the State Revenue Module (MPN).
B. State Revenue Deposit Mechanism

1. Deposit of State Revenue
Deposit of State Revenue in accordance with the Regulation of the
Minister of Finance No. 202/PMK.05/2018 which is a revision of the Minister of
Finance Regulation No. 32/PMK.05/2014 concerning the Electronic State
Revenue System, carried out through electronic means implemented through
the State Revenue Module (MPN). The MPN currently running is known as the
3rd Generation MPN.

State revenue channels can be done through:

a. Bank/Post Perception
Perception Bank is a commercial bank appointed by the Proxy of the Central BUN
to receive state revenue deposits. While the Perception Post
is a post office appointed by the Central BUN Proxy for
receive state revenue deposits. Next
b. Other Perception Services
Other Perception Institutions are institutions other than Banks/Perception Posts
appointed to provide state revenue deposit services
as a collecting agent in the receiving system
countries using electronic deposit letters.
Taxpayers/payers/payers make deposits
State Revenue through State Revenue service facilities that
provided by Banks/Perception Posts/Other Perception Services in
form:
a. Service at the counter/ teller (over the counter).
b. Services using other Electronic Systems.
Taxpayers/payers/payers make deposits

State Revenue to the Perception Bank/Post uses a billing code.
With this system, the deposit of state revenues does not need to
letter of deposit (SSP, SSBP, SSPB, etc.) manually. Taxpayer/Compulsory
Pay/Required to Deposit simply submit the Tax payment billing code,
Customs and PNBP to the Perception Bank to make payments.
State revenue paid using the MPN G . billing system
among others: Taxes, Customs and Excise, Non-Tax State Revenues
(PNBP), Expenditure Returns, Non-Budget Revenue, and
Financing Receipt.
In general, the MPN G3 system is a system improvement

MPN is a continuous process of 2 systems, namely the
Billing and Settlement System .
a. Billing system that functions to administer data
payers and payments, facilitating the initial processing of

the entire process of payment and deposit of state revenues.

Billing systems connected to the MPN 2 system include:
1) Tax Billing System
2) Customs Billing System
3) PNBP Billing System
b. The Settlement System will facilitate the completion of the process

payment, reconciliation to the submission of data to
stakeholders. The Settlement System is a state revenue system
managed by the Directorate General of Treasury which
facilitate solution payment/deposit process
state revenue and the provision of NTPN.
In the event that the Taxpayer/Payer/Required to Deposit does

deposit of State Revenue, then before the payment is made
have to get a billing code . The billing code is an identification code that
issued by the billing system for a type of payment or deposit
that will be carried out by the Taxpayer/Payer/Required to Deposit. Billing code
can be obtained by:
a. Taxpayer/Payer/Required to Deposit perform data recording to
State Revenue system through the following facilities:
1) Online DGT for tax billing .
2) Service User Portal for Customs and Excise billing.
3) SIMPONI for PNBP billing, Shopping Returns,
Non-Budget Revenue and Financing Revenue. The implementation
of PNBP management is carried out through the Online PNBP
Information System (SIMPONI). SIMPONI is an information system
managed by the Directorate General of Budget, which includes the
PNBP Planning System, Billing System, and PNBP Reporting
System. billing for certain websites/offices/agencies related to
Besides that, can services,
services, such as passport obtained through
marriage fees,
BAPETEN training fees, and so on.

b. Issued by an authorized official at the Directorate General of Taxes,

Directorate General of Customs and Excise, or Directorate General
Budget. For further, this echelon I unit of the Ministry of Finance
referred to as Billers.
Procedures for depositing state revenues to the State Treasury by

using the MPN G3 Service System, among others as follows:
a. Registration/Registration
Registration is only done once in a lifetime
each billing system.
b. Billing _
To make billing, Taxpayers / Payers / Required Deposits can
access the portal of each billing system then fill out
data according to the form provided to get the billing code.
c. Payment
In the payment stage, it is no longer differentiated for Taxes, PNBP,
as well as Customs and Excise. Payment can be made via
payment channels via Teller, Internet Banking, EDC, and ATM
1) Bank Teller / Perception Post
Payment mechanism via Bank Teller / Persepsi Post
made almost the same as the previous payment (MPN
G-1), but taxpayers/payers/payers don't need to
bring a hard copy of SSP/SSBP/SSPCP, just bring a print
out of the billing system (the result of the billing stage ) or
simply write the billing code on a piece of paper, and
all you have to do is hand it over to the bank teller / Perception Post.
If you have received BPN from the Perception Bank/Post, then
payment is complete.
2) Internet Banking
For payment via Internet Banking, Taxpayer/Compulsory
Pay/Must Deposit must be registered as a member to
using internet banking, which is clearly proven by token ownership.
As for the mechanism, taxpayers/payers/payers can simply enter
the internet portal

banking at the Bank in question and select the available menus

according to your needs.
3) Electronic Device Circuit (EDC)
EDC is a tool that can be likened to a mini ATM,
so payments via EDC must be made by card
ATM ( debit card).
4) Automatic Teller Machine (ATM)
Mechanism of payment of state revenue through ATM on
in principle like any other transaction. Taxpayer/Compulsory
Pay/Must Deposit must also have a Debit Card (ATM Card),
and must be done at an ATM machine.
Figure 3.1. State Revenue Payment Flow
Source : MPN G-3 socialization broadcast material.
State Revenue received by the Perception Bank/Post in rupiah currency

and/or foreign currency after 15.00 local time on the previous working day
until 15.00 local time on the relevant working day must be transferred from an
account which is equivalent to the receipt account in rupiah currency. and/or
foreign currency and must be received in the receiving account at
sub-account KUN receipts denominated in rupiah and/or

foreign currency no later than 16.30 WIB. Likewise, State Revenues received
by Other Perception Institutions in the currency of
rupiah and/or foreign currency after 15.00 local time
on the previous working day until 15.00 local time
the relevant working day must be transferred from the equalized account
with a receiving account in rupiah and/or foreign currency
foreign and must be received in the receiving account in the sub account
KUN receipts in rupiah and/or foreign currencies at most
no later than 16.30 WIB (see Figure 3.2.)
Figure 3.2. State Revenue Delegation Flow
Source : MPN G-3 socialization broadcast material.
2. Ratification of State Revenue

Every transaction of state revenue must get a number
Transaction of State Revenue (NTPN) is the number listed on the proof
state revenue issued through MPN. State revenue
paid by the Taxpayer/Payer/Required to Deposit/Treasurer
Receipts are recognized when they are entered into the State Treasury Account and
get NTPN. In addition to NTPN, acceptance approval must also be
equipped with a number according to the type of deposit mechanism, namely:
a. Bank Transaction Number (NTB) contained in the source document

on state revenue through the Bank. NTB is the proof number
state revenue deposit transactions issued by the Bank.

b. Postal Transaction Number (NTP) contained in the source document

on state receipts by post. NTP is proof number
state revenue deposit transactions issued by the Post.
c. Discount Receipt Number (NPP) which is an endorsement
on state revenues originating from SPM deductions. NPP
is the number of proof of state revenue transactions originating from
SPM snippet issued.

Exercise
So that participants can understand the material for Learning Activity 3 about Systems
State Revenue, the participants are asked to do the exercises in
below. If the participants in the work find obstacles then
1. Mention the documents related to administration

tax revenue!
2. Mention the parties related to state revenue!
3. Briefly explain how to deposit state revenues from taxpayers/payers!
4. Briefly explain how the flow of state revenue payments

using billing code !
5. Explain how to ratify State revenue!

Summary
1. Parties involved in state revenues include, among others, the Obligation to Collect,
Tax, Pay, Officer/Creator Treasurer
Revenue/Expenditure, KPA, Perception Bank/Post, KPPN, KPP, KPBC,
and DJA.
2. Parties related to the administration of State Revenues must
manage documents related to
deposit of State Revenue.
3. Several ways of depositing State revenue by Taxpayers/Compulsory
Pay:
a. Taxpayer – Expenditure Treasurer – State Treasury
b. Taxpayer – State Treasury
c. Mandatory Pay – Collector – Receipt Treasurer – Cash
Country
d. Mandatory Pay – Revenue Treasurer – State Treasury
e. Mandatory Pay – State Treasury
4. Taxpayers/Payable/Required Deposits make a deposit of Receipts
Country to Bank/Post Perception electronically using code
billing.
5. State revenue deposited by taxpayers/payers/obligors
Deposit/Receipt Treasurer is recognized when it is entered into the Cash Account
State and get NTPN and NTB/NTP/NPP.

LEARNING ACTIVITY 4
STATE EXPENDITURE SYSTEM
LEARNING INDICATORS
A. Explaining the method of payment of state bills
B. Explain the mechanism of state expenditure
C. Explaining corrections/errors and cancellations of SPP, SPM,
and SP2D
D. Explain the account of the Expenditure Treasurer

A. State Bill Payment Method

1. Payment Method
Bill payments to the State are made by selecting from:
the following two methods:
a. Direct Payment Method (LS)

Direct payment, hereinafter referred to as Payment
LS is a payment made directly to the Treasurer
Expenditure/recipient of other rights on the basis of work agreements, letters
decision, assignment letter or other work order through
issuance of Direct Payment Order. LS Payment
addressed to:
1) Provider of goods/services on the basis of an agreement/contract;
2) Expenditure Treasurer/other parties for shopping purposes

non-main salary employees, payment of honorarium, and
official travel on the basis of a decree.
b. Through Money Supply (UP)

Inventory Money, hereinafter abbreviated as UP, is money
a certain amount of work advances given to the Treasurer
Expenditures to finance daily operational activities
Satker or finance expenses according to their nature and purpose
it is not possible to do it through a direct payment mechanism.
UP is a work advance from the BUN Proxy to the Expenditure Treasurer
which can be requested for replacement (revolving).
KPA submits UP to KPPN as needed
Satker operations within the planned 1 (one) month
paid through UPS. For the Expenditure Treasurer who is assisted by
several BPPs, in submitting the UP to the KPPN, he must attach a
detailed list stating the amount of money to be paid.

managed by each BPP. UP is divided into two types, namely:

UP Cash and UP via Government Credit Card.
The maximum amount of UP Cash that can be given is:
1) Rp100,000,000.00 (one hundred million rupiah) for the type of expenditure ceiling
which can be paid via UPS up to

Rp2,400,000,000.00 (two billion four hundred million rupiah);
2) Rp.200,000,000.00 (two hundred million rupiah) for ceiling types of
shopping that can be paid through UP above
IDR 2,400,000,000.00 (two billion four hundred million rupiah) up to
with IDR 6,000,000,000.00 (six billion rupiah);
3) Rp. 500,000,000.00 (five hundred million rupiahs) for ceiling types of
shopping that can be paid through UP above
IDR 6,000,000,000.00 (six billion rupiah).
Payment with UP that can be made by the Treasurer

Expenditure/BPP to 1 (one) recipient/provider of goods/services
a maximum of IDR 50,000,000.00 (fifty million rupiah)
except for payment of honorarium and official travel.
Payment by UP can be given for expenses
expenditure in type of expenditure:
1) Shopping for Goods.
2) Capital Expenditure.
The Expenditure Treasurer performs revolving UP

which has been used as long as the funds that can be paid by
UP is still available in DIPA. UP replacement is carried out if:
UP has been used at least 50% (fifty percent).
KPA may submit a TUP to the Head of KPPN in the event that:
the remaining UP in the Expenditure Treasurer is not available enough
to finance activities that are urgent/cannot be postponed.
Further discussion regarding the calculation and submission of UP,
GUP, and TUP can be seen in the Money Management Module
Supply.

2. Documents Related to State Expenditures

State expenditures must be supported by documents that
can support the completeness and validity of the expenditure. Between
These documents include:
a. Budget Implementation List (DIPA)
The Budget Implementation List (DIPA) is a document
implementation of the budget prepared by the Budget User/Authority
Budget User. DIPA consists of:
1) Parent DIPA
Parent DIPA is an accumulation of DIPA per Satker which
compiled by PA according to the Echelon I Unit of the Ministry
Country/Institution.
2) DIPA Excerpt
Excerpt DIPA is DIPA per Satker which is printed individually
automatically through the system. DIPA Excerpts are used as a basis
implementation of Satker activities and disbursement of funds/
approval for the State General Treasurer/Proxy of the General Treasurer
The state which is an inseparable unit of
Parent DIPA.
b. Decision letter and specimen of management official tanda

treasury.
c. Decree of KPA, PPK, PPSPM, and Expenditure Treasurer
sent to KPPN in the implementation of payments and
his responsibility.
d. Documents related to employment decisions
1) Decree on the appointment/dismissal as a civil servant candidate;
2) Decree on the appointment/dismissal as a civil servant;
3) Decree of promotion/demotion;
4) Decree of periodic salary increase/decrease;
5) Decree of appointment/dismissal in office;
6) Decision Letter for Transfer to another Satker;
7) Changes in family data;

8) Data on debt to the state;

9) Decree on the imposition of employment sanctions;
10) Death Certificate/Visum from the Camat or House
Sick;
11) Decree on the Granting of Condolences for Death/Death from an official who
authorized.
e. Payment list
1) payroll register;
2) list of overtime calculation payments;
3) list of payment for meals;
4) list of honorarium payments.
f. Documents related to overtime pay

1) Overtime Work Order;
2) List of Work Attendance for 1 (one) month;
3) List of Overtime Attendance.
g. Power and service usage bill

1) PLN
2) PDAM
3) PT Telkom
h. Documents related to land acquisition payments

1) Nominative list of recipients of compensation payments containing at
least the name of each recipient, the amount of money and the
account number of each recipient;
2) photocopy of proof of land ownership;
3) proof of payment/receipt;
4) Land and Building Tax Payable Tax Return
(SPPT PBB) year of transaction;
5) A statement from the seller that the land is not in
dispute and not currently in collateral;
6) Statement from the District Court whose jurisdiction is
includes the location of the disputed land that the Court

The country may receive compensation deposit money,

in the case of disputed land;
7) Letter of the Director General of the Treasury or an official who
appointed stating that the account of the District Court
which accommodates the deposited money is the Account
Other Governments, in the case of disputed land;
8) Minutes of relinquishment of land rights or handover of land;
9) Final SSP PPh for the relinquishment of rights;
10) Letter of relinquishment of customary rights (if needed).
i. Documents related to business travel

1) Decision Letter;
2) Assignment Letter / Official Travel Letter;
3) List of payees;
4) Receipt for payment of official travel expenses;
5) Other supporting documents according to the provisions such as tickets
transportation, boarding pass, proof of payment for hotel/lodging,
etc.
j. Documents related to the procurement of goods/services
1) Proof of agreement/contract;
Proof of agreement consists of four types, namely:

a) Proof of purchase, used for the procurement of goods/
services, the valuewhich
is up to Rp. 10,000,000.00.
b) Receipt, used for the procurement of goods/services whose

value is up to Rp. 50,000,000.00.
c) Work Order (SPK), used for Procurement:
i. Service Consultancy with score until
with IDR 100,000,000.00.
ii. Other goods/services with the above value
IDR 50,000,000.00 up to IDR 200,000,000.00.
iii. Construction Works with grades up to
IDR 200,000,000.00.

d) Letter of agreement, used for Procurement

Other Goods/Construction Works/Services with value
above Rp.200,000,000.00 and for Consulting Services
with a value above IDR 100,000,000.00.
e) Order letter, used for the Procurement of Goods/Services
through E-purchasing or purchases through online stores.
2) Bank Reference showing the name and account number
providers of goods/services;
3) Minutes of Work Completion;

4) Minutes of Handover of Work/Goods;
5) Proof of completion of other work in accordance with the provisions;
6) Minutes of Payments;
7) Receipt that has been signed by the provider of goods/services
and KDP;
8) Tax invoice along with Tax Payment Letter (SSP) which has been
signed by the Taxpayer/Expenditure Treasurer;
9) Guarantees issued by banks or financial institutions
other as required in the regulations
legislation regarding the procurement of goods/services
government.
k. Tax Letter Deposit (SSP)

This document is used to collect income tax deductions (PPh) on income
and purchases of goods/services and value added tax (VAT) on purchases
of goods/services.
l. Payment Request Letter (SPP)

SPP is a document issued by PPK, which contains
request for payment of bills to the state. Here are
SPP type:
1) Direct Payment Request Letter (SPP-LS) is SPP
in order to pay bills to recipients of rights/
Expenditure Treasurer;

2) Request for Payment of Inventory Money (SPP-UP)

is SPP in the context of request for payment of UP;
3) Letter of Request for Additional Payment of Supply Money
(SPP-TUP) is SPP in order to request payment
UP;
4) Letter of Request for Reimbursement of Inventory Money
(SPP-GUP) is an SPP that contains responsibilities and
request for UP payment back;
5) Letter of Request for Reimbursement of Inventory Money
Nihil (SPP-GUP Nihil) is an SPP in the framework of
accountability of UP;
6) Letter of Request for Additional Liability Payment
Inventory Money (SPP-PTUP) is an SPP in the context of
accountability for TUP.
m. Payment Order (SPM)
SPM is a document issued by PPSPM for
disburse funds sourced from DIPA.
1) Direct Payment Order (SPM-LS) is SPM
to disburse funds sourced from DIPA in
order to pay bills to recipients of rights/treasurers
Expenditure;
2) Warrant for Paying Inventory Money (SPM-UP) is
SPM to disburse UP;
3) Warrant to Pay Additional Inventory Money (SPM
TUP) is SPM to withdraw TUP;
4) Warrant of Paying Inventory Reimbursement (SPM
GUP) is SPM to replace the UP that has been used;
5) Warrant of Paying Zero Inventory Reimbursement
(SPM-GUP Nil) is SPM as the responsibility of UP
which burdens DIPA;
6) Warrant for Paying Additional Liability
Inventory Money (SPM-PTUP) is SPM as
accountability for TUP that burdens DIPA.

n. Warrant for Disbursement of Funds (SP2D)

SP2D is a warrant issued by KPPN as the Proxy
BUN for the implementation of expenditures at the expense of the State Budget based on
SPM.
o. Computer Data Archive (ADK)
ADK is a data archive in the form of softcopy stored in
digital storage medium.
3. Parties Related to State Expenses

a. Employee
Employees related to payments in terms of employee expenses, spending
honorarium, and shopping for business trips.
b. Goods/Services Provider
The provider of goods/services is a business entity or individual
providing goods/construction work/consulting services/services
other.
c. Budget User Authority (KPA)
KPA is an official who obtains power of attorney from PA to
carry out some of the powers and responsibilities
the use of the budget at the State Ministries/Institutions that
concerned.
d. Commitment Making Officer (PPK)
PPK is an official who exercises the authority of the PA/KPA to take
decisions and/or actions that may result in
expenditure at the expense of the state budget.
e. Paying Order Signing Officer (PPSPM)

PPSPM is an official authorized by PA/KPA to conduct testing on
payment requests and issue
payment order.
f. Expenditure Treasurer (BP)
BP is a person appointed to receive, save, pay, administer, and account
for money for the purposes of State Expenditures in the implementation
of the State Budget at the offices/Satkers of State Ministries/Institutions.

g. Assistant Expenditure Treasurer (BPP)

BPP is the person appointed to assist the Treasurer
Expenditures to make payments to those who are entitled,
for the smooth implementation of certain activities. In improving
effectiveness and efficiency of budget execution, the head of the Satker can
appoint several BPPs as needed.
h. Employee Expenditure Administration Management Officer (PPABP)
The next Employee Expenditure Administration Management Officer
abbreviated PPABP is a KPA assistant who is given the task and
responsibility for managing the implementation of personnel expenditures.
In carrying out the authority of KPA in the field of personnel expenditure,
KPA appointed PPABP to assist KDP in managing
personnel expenditure administration. PPABP is responsible for
administrative management of personnel expenditures to KPA.
i. Person in Charge/Committee/Implementation Team/Activity Manager
The party who carries out an activity at the satker or manages
an activity such as managing magazines, websites, and
etc. The committee/team usually consists of a director,
person in charge, chairman, vice chairman, secretary, members, and staff
supporters.
j. Procurement officer
The Procurement Officer is office administration/officers
functional/personnel in charge of carrying out Procurement
Direct, Direct Appointment, and/or E-purchasing.
k. Election Working Group (Pokja Electoral)
The Election Working Group (Pokja Election) is a resource
human being appointed by the UKPBJ leadership to manage
provider selection. While the Goods/Services Procurement Unit (UKPBJ)
itself is a work unit in the Ministry/Institution/
Regional Government which is the center of excellence for the Procurement of
Goods/Services.
l. Committee/Officer for Inspection of Work Results
Work Results Inspection Officer (PjPHP) is an administrative officer/functional
official/personnel tasked with examining

administration of the work of the Procurement of Goods/Services. The Work

Results Inspection Committee (PPHP) is the team in charge of
check the administration of the work of the Procurement of Goods/Services.
m. State Treasury Service Office (KPPN)
KPPN is the Authorized BUN in the authorized area
issue SP2D in order to pay bills to customers
Country.
n. Operational Bank (BO)
BO is a government commercial bank appointed as a working partner
The power of BUN in the area that distributes APBN funds for
state expenditure. BO consists of:
1) Operational Bank I (BO l) is a partner operational bank
The power of BUN in the area that distributes APBN funds for
non-salary expenses (including underpayment and salary
follow-up) and Inventory Money.
2) Operational Bank II (BO II) to channel APBN funds for
disbursement of salaries of civil servants, members of the TNI and POLRI.
3) Operational Bank III (BO III) to accommodate and

distribute PBB and BPHTB.
o. Expenditure Post
PT. Pos Indonesia appointed as the party that distributes
APBN funds in the context of state expenditures are good for
salary and non-salary payments.
B. State Expenditure Mechanism

1. Commitment Making
The implementation of activities and use of the budget in DIPA that

result in state expenditures is carried out through:
commitment making. Commitment making is done in
form:
a. Agreements/contracts for the procurement of goods/services; and/or
b. Decision making.

After the RKA-K/L is approved by the DPR, each Satker in the environment
Ministry Country/Institution could start process
auction/selection/selection in the context of the procurement of goods/services

government before the DIPA of the next fiscal year is ratified and
apply effective. Signing the agreement/contract on
implementation of the procurement of goods/services as a follow-up to the
the selection of providers of goods/services is carried out after the year DIPA
the next budget is approved and becomes effective.
Agreements/contracts for the procurement of goods/services can only be
charged to the DIPA of the relevant fiscal year. Agreement/contract
whose work implementation burdens DIPA more than 1 (one)
the fiscal year is carried out after obtaining official approval
authorized.
Commitment making through decision making is done
by the authorized official in accordance with the provisions of the legislation
invitation. Commitment making through decision making
resulting in state expenditures, among others for:
a. implementation of personnel expenditures;
b. the implementation of official trips carried out regularly

self-management;
c. implementation of self-management activities, including payments

honorarium for activities; or
d. social assistance spending disbursed in the form of money
social assistance recipients.
2. Recording of Commitments by PPK and KPPN
Agreements/contracts where payment will be made through

SPM-LS, PPK records signed agreements/contracts into a system provided
by the Directorate
General Treasury. Agreement/contract data, submitted to KPPN no later
than 5 (five) working days after the signing of the agreement/contract to be
recorded in the Card
KPPN Contract Supervision. Agreement/contract data along with ADK
submitted to KPPN directly or via e-mail.

The allocation of funds that have been recorded and tied to

the agreement/contract can no longer be used for
other needs.
In the event that there is a change in employee data in the determination of
decisions that result in state expenditures for
implementation of personnel expenditures, PPABP records changes
employee data into a system provided by
Directorate General of Treasury. List of changes to employee data,
submitted to the KPPN at the latest simultaneously with the
submission of SPM for Employee Expenditures to KPPN. In the event that it is delivered
along with SPM Employee Expenditure, list of data changes

employee is not an attachment to the Employee Expenditure SPM.
Submission of a list of changes in employee data, carried out after
first approved by PPSPM by including ADK.
3. Submission of Invoice
The recipient of the right submits a bill to the state above
commitment based on valid evidence to obtain
payment. On the basis of the invoice, PPK conducts testing.
Implementation of bill payments, carried out by LS Payments to providers
of goods/services or Expenditure Treasurer/parties
other.
Bills for the procurement of goods/services and/or implementation
activities that burden the State Budget are submitted with a bill by the
recipient of the rights to the PPK no later than 5 (five) working days after
the emergence of the right to collect from the state. In the event that 5
(five) working days after the emergence of the right of collection, the
recipient country has not submitted a claim, the PPK must immediately
notify the beneficiary of the right to file a claim.
In the event that after 5 (five) working days the rightful recipient has not
submitted an invoice, the right recipient at the time of filing the claim must:
provide a written explanation to the PPK on the
late submission of the invoice.

PPK can refuse or refund the bill. In the event that the PPK refuses/
returns the invoice due to supporting documents
invoices are incomplete and correct, the PPK must state
written reasons for rejection/return no later than 2
(two) working days after receipt of the invoice.
4. Billing Settlement Mechanism

The bill settlement mechanism to the satker is completed
with the following mechanism:
a. Payment Mechanism with UP
If the bill will be charged to the Treasurer
Expenditures/BPP then PPK issues a payment order
(SPBy) to the Expenditure Treasurer/BPP. Treasurer
Expenditures/BPP make payments on UP based on
payment order (SPBy) approved and signed by PPK on behalf of
KPA. The SPBy is attached with proof of expenditure. The
Expenditure Treasurer/BPP pays the bill in the SPBy if it has
fulfilled the
testing requirements. Payment with UP that can be
carried out by the Expenditure Treasurer/BPP to 1 (one) recipient/
provider of goods/services in the amount of IDR 50,000,000.00
(fifty million rupiah) except for payment of honorarium and official
travel. In the event that the payment order test does not meet the
requirements for
paid, the Expenditure Treasurer/BPP must reject the proposed
SPBy.

Figure 4.1. Bill Settlement Flow through the UP Mechanism
Source: Materials for socialization of Minister of Finance Regulation No. 190/PMK.02/2012.
b. Direct Payment Mechanism (LS)

Settlement of bills through the payment mechanism
directly (LS) is solved by steps
as follows:
1) Issuance of SPP-LS
PPK ratifies billing documents and
issuing SPP in terms of testing billing documents
have met the requirements. Issuance of SPP LS is regulated
as follows:
a) SPP-LS for payment of employee expenses
issued by PPK and submitted to
PPSPM no later than 4 (four) working days after
supporting documents are received in full and
Correct.

b) SPP-LS for main/monthly salary payment is issued by PPK

and submitted to
PPSPM no later than the 5th before the month
payment. In the event that the 5th is the day
holidays or days declared holidays, delivery
SPP-LS to PPSPM is carried out no later than
on the business day before the 5th.
c) SPP-LS for non-payment of employee expenditure
issued by PPK and submitted to
PPSPM no later than 5 (five) working days after
supporting documents are received in full and
right of the recipient. Issuance of SPP-LS for
payment for the procurement of goods/services at the expense of
goods expenditure, capital expenditure, aid expenditure

social, and miscellaneous shopping is equipped with
supporting documents.
2) SPP-LS Testing and Issuance of SPM-LS

PPSPM conducts inspection and testing of LS SPP
along with supporting documents submitted by PPK. In terms
of inspection and testing of SPP-LS
along with supporting documents meet the requirements,
PPSPM issues or signs the SPM-LS.
The period of SPP-LS testing until the issuance of SPM-LS by
PPSPM is no later than 5 (five) working days.
In the event that PPSPM refuses or returns

SPP because the supporting documents for the bill are
incomplete and correct, PPSPM must state it in writing
the reason for the rejection or return is no later than 2 (two)
working days after the receipt of the SPP-LS.
PPSPM submits SPM-LS in 2 copies
(two) along with ADK SPM to KPPN. Time period
delivery of SPM is as follows:

a) PPSPM submits SPM-LS to KPPN no later than 2 (two)

working days after the SPM
published.
b) Special SPM-LS for main salary payment

submitted to KPPN no later than 15
before the month of payment. In the case of the 15
is a holiday or a day that is declared a holiday,
submission of SPM-LS for main salary payment
to KPPN is carried out no later than 1 (one) day
work before the 15th.
Submission of SPM to KPPN is carried out by
a valid SPM delivery officer and determined by
KPA. For delivery of SPM through the post office/service
official delivery, KPA first convey
confirmation/notification to the Head of KPPN.
Figure 3.2. Bill Settlement Flow through the LS Payment Mechanism
Source: Materials for socialization of Minister of Finance Regulation No. 190/PMK.02/2012

3) SP2D Publishing
The SPM-LS submitted to the KPPN is used as a
the basis for issuing SP2D-LS. In budget disbursement
state spending, KPPN conducts research and testing
on the SPM-LS submitted by PPSPM. KPPN issues SP2D-LS
after research and testing
have qualified.
KPPN cannot issue SP2D-LS if:
Satker has not sent:
(a) Data on agreements/contracts along with ADK for payments
through SPM-LS to providers of goods/services; or
(b) List of changes to employee data along with ADK that

submitted to the KPPN.
In the event that the results of the research and testing do
not meet the requirements, the Head of KPPN returns the SPM-LS
along with supporting documents in writing. Defrost
funds based on SP2D-LS are made by transfer
funds from the State Treasury at the operational bank to

Account of the Recipient Party designated in the SP2D.
C. Correction/Error and Cancellation of SPP, SPM, and SP2D

SPP, SPM, and SP2D corrections or errors can only be made
as long as it does not result in:
1. Changes in the amount of money in SPP, SPM and SP2D;
2. The remaining budget ceiling on DIPA/POK becomes minus; or
3. Changes to the code of the Budget Section, echelon I, and Satker.
In the event that a change in the code of the Budget Section, echelon I,
and Satker, can be done with prior approval
from the Director General of the Treasury.

SPP, SPM, and SP2D corrections or corrections can be made to:

1. Fixed expense description and BAS code in addition to changes
code;
2. Inclusion of the code on the SPM which includes the SPM type code, how to
pay, fiscal year, type of payment, nature of payment, source
funds, withdrawal method, register number; or
3. Correction or error in writing account number and name, bank name
listed on the SPP, SPM and SP2D along with the documents
supporters due to the failure of the transfer of funds.
SPM and ADK SPM corrections or errors can only be made

based on request for correction or correction of SPM and ADK SPM directly
written by the PPK. Correction or correction of expenditure budget line code (account
6 digits) on ADK SPM can be done based on correction request
or ADK SPM rectification in writing from the PPK as long as it does not change the
SPM. SP2D corrections or errors can only be made based on
request for SP2D correction in writing from PPSPM accompanied by SPM
and the ADK that has been fixed.
SPP cancellation can only be done by PPK as long as SP2D
not yet published. SPM cancellation can only be done by PPSPM
in writing as long as the SP2D has not been issued. In the event that SP2D has
issued and has not debited the State Treasury, cancellation of SPM can
carried out after obtaining approval from the Director General of the Treasury
or appointed official. SP2D correction or nominative list for
recipient of more than one account can only be done by the Head
KPPN based on the request of KPA. SP2D can't cancel
carried out in the event that SP2D has debited the State Treasury.

D. Expenditure Treasurer Account

1. Terms of Account Opening and Closing
a. Account Type on Working Unit

In accordance with the Regulation of the Minister of Finance No.
252/PMK.05/2014 concerning Accounts Owned by State Ministries/
Institutions/ Work Units, Accounts belonging to State Ministries/
Institutions/Work Units are grouped into: 1) Receipt Accounts
Receiving Account is a checking account

government at a commercial bank or post office that
used to accommodate state revenue
in the context of implementing the Revenue and Expenditure Budget
State Expenditure at State Ministries/Agencies
/Work unit.
2) Expense Account
Expenditure Account is a checking account
government at a commercial bank or post office that
used to hold money for necessities
state expenditures in the context of implementing the Budget
State Revenue and Expenditure at the Ministry
Country/Institution/Work Unit, including it
Assistant expense treasurer account.
3) Other Accounts
Other Accounts are Current Accounts and/or
deposits at commercial banks or post offices
used to accommodate money that cannot be
accommodated in the Receipt Account and Account
Expenditures based on the duties and functions of the Ministry
Country/Institution/Unit of Work. Other Accounts consist of
on:
a) Accounts belonging to the Public Service Agency (BLU);
b) Account belonging to the Representative of the Republic of Indonesia;
c) Account for Distribution of Social Assistance Funds;

d) Direct Grant Escrow Account; e) Temporary Escrow

Account;
f) Guarantee Fund Escrow Account; and
g) Custody Fund Escrow Account.
b. Account Opening
1) Submission of Application for Opening Approval
Account
KPA or BLU leaders apply
approval for opening a Receiving Account and/or
Expenditure Account at Commercial Bank/Post Office
to the BUN Authority in the Region. Required documents
attached to the application for approval at least
is :
a) Copy of DIPA;
b) Statement letter regarding the use of the Account;
and
c) Power of attorney for KPA/BLU leader to BUN Proxy
BUN Center and Proxy in the Region to obtain
information and authority related to Accounts opened
at Commercial Banks or Post Offices.
2) Appraisal and Approval or Rejection of Application

Account Opening
Based on the application for opening approval
Account submitted by KPA or BLU leader,
Power of Attorney for Central BUN or Authorization of BUN in the Regions:
a) Checking the completeness of the application documents

Account opening;
b) Evaluate appropriateness gift agreement
Account opening with the following criteria
following:
• The validity of the approval application letter

Account opening submitted by

KPA or BLU leader to the BUN Authority

BUN Center or Authorization in the Regions;
• Clarity of the purpose of using the Account;

• Clarity of source of funds;
• Conformity between the main tasks and functions
and/or work programs of the Work Unit with the
purpose of using the Account and source of funds;
and
• Clarity of fund distribution mechanism
Account.
The BUN proxy in the Region must issue a letter
approval or rejection of Account opening to

KPA or BLU leaders no later than 5 (five) working days
since the receipt of the application for approval
Account opening, while for the Central BUN Authority
must issue a letter of approval or rejection
application for account opening to KPA or
BLU leader no later than 10 (ten) working days after
receipt of application for approval of opening
Account. Account opening approval letter
issued by the Central BUN Proxy or BUN Proxy in
The area is valid for 15 (fifteen) calendar days from the date of
publishing.
3) Account Opening
KPA/BLU leaders must attach a letter
approval of Account opening from the Central BUN Proxy or
Regional BUN Proxy at the time of opening the Account
Receipts, Expenditure Accounts, and/or Accounts
Others at Commercial Banks/Post Offices. Naming
the account must match the name of the Account by
Power of Attorney for Central BUN or Power of Attorney in the Regions in a letter
Account opening approval. Account opened on

the name of the position with the following conditions:

a) The Receipt Account is opened using the name “BPn:

(work partner KPPN code)…….(name
office)...........";
b) Spending Account is opened by using
name “BPg : (code of KPPN partner)…….(name
office)...........";
c) Auxiliary Expenditure Account is opened with
using the name "BPP (partner KPPN code)"
work)…….(name of office)…………”;
d) Other Accounts are opened using
the name “RPL (code of KPPN working partner)…….(name
office)........... for ....".

Account naming can be abbreviated as
use generally accepted office abbreviations and
adjust the availability of the number of characters on the Bank
General/Post Office. KPA/BLU leaders must
submit an Account opening report to
The power of the central BUN or the power of the BUN in the most
no later than 20 (twenty) calendar days from the issuance of the letter
Account opening approval.

Based on the Account opening report, Proxy
Central BUN or BUN Authorization in the Regions convey
notification to KPA/BLU leaders that
Account has been entered or not entered in
TNP program no later than 15 (fifteen) working days after
receipt of the Account opening report. Treasury
Notional Pooling (TNP) is the system used
to find out the position of the consolidated balance of all
Expenditure Account, Receiving Account, and
Other Accounts belonging to State Ministries/Institutions
/Work Units in all branch offices
Commercial Banks/other entities concerned without
must transfer funds between Accounts.

c. Account Management
1) Interest Management and/or Current Account Services
Funds deposited in the account belonging to
State Ministries/Institutions/Work Units are given
interest and/or demand deposit services by Commercial Banks/Post Offices.
In the case of Accounts belonging to State Ministries/Institutions

/Work Unit is opened at Commercial Banks/Post Offices
already enrolled in the TNP program, interest management
and/or Account giro services based on the Regulations
Minister of Finance regarding TNP. In terms of Account
owned by State Ministries/Institutions/Work Units is opened
at Commercial Banks/Post Offices that have not been registered with
TNP program, interest receipts and/or current accounts

the account is deposited into the State Treasury at the end of the month
regarding. Especially for accounts belonging to BLU, interest

and/or Account giro services are not deposited to the Cash
Country at the end of the month concerned and can
used by BLU in accordance with the provisions
apply.
2) Account Debit
Debiting Account belonging to the Ministry of State/
The Institution/Work Unit is carried out by the KPA/BLU leader
by issuing an order to debit the Account. The order to debit the
Account is signed by the KPA/BLU leader and the Treasurer at
the State Ministry/Institution/Work Unit. The warrant can be in
the form of a check
or bilyet giro.
3) Bookkeeping and Account Administration

Treasurer at State Ministries/Agencies
/The work unit performs bookkeeping and administration
Account based on proof of debit transactions and/or

credit on the Account. KPA/BLU leaders must

perform tests on the correctness of the bookkeeping and
Account administration by comparing between
bookkeeping and account administration with
current account issued by Commercial Bank/Office
Post at the end of the month.
4) Account Balance Report

KPA/BLU leaders must report the entire balance
The account he manages every month to the Head
KPPN no later than the 10 (ten) of the following month.
In the event that the 10th (tenth) day falls on a holiday,
submission of the Account balance report is carried out on
the previous working day. Reports are made according to the format
accompanied by a computer data archive.
5) Block Account
Power of the Central BUN or Power of BUN in the Regions
authorized to block Accounts in the event that

KPA/BLU leaders do not submit balance reports
Account. Especially for accounts belonging to BLU, blocking
carried out for all operational Accounts
managed.
In the event that KPA/BLU leaders have submitted

Account balance report, Central BUN Authorization or Proxy
BUN in the Region has the authority to revoke the account block.
Blocking and Unblocking Account Blocking is carried out by
Power of Attorney for Central BUN or Authorization of BUN in Regions with
submit a written request to the Bank

General/Post Office and delivered using
fastest means.
6) Account Closing
Central BUN power or regional BUN power
authorized to close the account belonging to the Ministry

Country/Institution/Work Unit no later than 1 (one) year since

the Account is categorized as an Account
passive. Account is declared passive if the Account does not
there is a debit or credit transaction
Account for 1 (one) year. Before doing
Account closing, commencing 6 (six) months since
Accounts are categorized as passive accounts, power of attorney
Central BUN or BUN Authorization in the Regions must
submit a passive account notification letter

to KPA/BLU Leaders.
In the context of cash management, the Central BUN Authority
may order Account closure and/or

book-entry of part or all of the existing funds
on the account of the Ministry/Agency/Work Unit
to the State Treasury. Central BUN power or BUN power in
Area authorized close Account and
transfer the balance to the state treasury in the event that:
a) KPA/BLU leaders open an account without
obtain approval from the Central BUN Proxy or
Power of BUN in the Regions;
b) KPA/BLU leaders do not report the opening

Account;
c) The account used is not in accordance with the purpose
and allotment.
KPA/BLU leaders must close their own account
State Ministries/Institutions/Work Units that have
not used according to its purpose and designation
and transfer the Account balance to the State Treasury.
The BLU leadership can close the Cash Management
Account to be transferred to the Operational Account in order to
BLU cash management.
KPA/BLU leaders must submit reports
closing the Account to the Proxy of the Central BUN or
Authorization of BUN in the Region no later than 5 (five) working days

after the closing date, enclosing proof of Account closure and/or

proof of book-entry
Account balance. Upon the Account closing report, Proxy
Central BUN or BUN Authorization in the Regions convey
notification that Account status has been closed
to KPA/BLU leaders no later than 15 (fifteen)
working days from the receipt of the Account closing report.
d. BLU Account Management

(Additional material for participants from the BLU Satker)
Accounts owned by BLU consist of: BLU cash management accounts,

BLU operational account, and managed fund account.
1) BLU Cash Management Account
BLU cash management account is Other Account
in the form of demand deposits or deposits belonging to BLU for
placement of idle cash at the relevant Commercial Bank
with BLU cash management. In this case, Account
BLU cash management in the form of demand deposits is not an
account that is opened solely to expect returns
from current accounts but will be used for
maximizing the use of idle cash, such as using it as a securities/
custodian account and deposit.
BLU cash management accounts in the form of demand deposits
are Securities/Custodian Accounts which are Other Accounts in
the form of demand deposits opened at Commercial Banks that
are used to accommodate securities in the form of securities in the
form of debt acknowledgments, commercial securities, shares,
bonds, proof of debt, units
participation in collective investment contracts, futures contracts on
securities, and any derivatives of securities.

2) BLU Operational Account

BLU operational accounts are Other Accounts in
BLU's current account form which is used to accommodate
according to receipts or pay all expenses
BLU whose funds are sourced from State Revenue
Non-Tax (PNBP) BLU at Commercial Banks. On
its implementation for BLU can separate between
Operational accounts for receipts and Accounts
operational for expenses to make it easier
Account management, control and reporting.
Transactions related to Operational Accounts include:
• Revenues derived from revenue from services
services, investment returns, grants and revenue sources
other lawfully deposited into the Operational Account
BLU acceptance.
• BLU performs periodic cash transfers from

BLU Receipt Operational Account to BLU Expenditure
Operational Account for operational expenditures based
on fund requirements planning.
• BLU periodically transfers funds from
BLU Receipt Operational Account to Account
Operational Expenditure of BLU for disbursement of funds
services based on funding requirements planning.
Service fund disbursement includes: related shopping
with services (subsidies, grants, and/or scholarships)
and disbursement of loans/financing.
• Disbursement of expenditures related to services is carried out
by transferring funds directly from the BLU Expenditure
Operational Account to a third party.
• Disbursement of loans/financing is done by transferring
funds directly from the Account
Operational Expenditure of BLU or Fund Account
BLU management to third parties.

3) Managed Fund Account

Managed Fund Account is the Other Account in
BLU's current account form which is used to accommodate
funds that cannot be entered into the Account
BLU operations and BLU cash management accounts on
Commercial Banks, to accommodate funds include:
a) Revolving fund; and/or
b) Funds that have not become the rights of BLU.
Transactions related to Operational Accounts include:
• Receipts from loans and rupiah

purely from the state revenue and expenditure budget, it is
deposited into the BLU Managed Fund Account.
• Disbursement of loans/financing is done by:
transfer funds directly from the Account
Operational Expenditure of BLU or Fund Account
BLU management to third parties.
Figure 4.3. Account Management at BLU

2. Treasury Notional Pooling (TNP)
Treasury Notional Pooling is a system used for

find out the position of the consolidated balance of all treasurer accounts
expenses found in all Commercial Bank Branch Offices
concerned without having to transfer funds between
account.
The principles for implementing TNP are as follows:
a. Balance of all Spending Treasurer Accounts at Commercial Banks
at the end of each day is consolidated using
TNP;
b. The implementation of TNP is carried out by each Head Office
Commercial Bank where the Spending Treasurer opens
account;
c. Consolidated balances receive remuneration from Commercial Banks;
d. The Expenditure Treasurer's account is no longer getting services
current account;
e. The amount of remuneration is determined by agreement between the Bank

General with the Directorate General of Treasury;
f. The implementation of TNP is controlled by the Directorate General of Treasury
by using an information system that can monitor

daily balance of all Expenditure Treasurer Accounts and
Receiving Treasurer Account. Account to book
revenue from TNP: 523253 – Revenue from Implementation
Treasury Notional Pooling.

Figure 4.4. TNP mechanism
Treasury Notional Pooling at Bank A

Balance: x + y + z
Rec bend A Bend B Rek Bend C

Balance: x Balance: y Balance: z
Balance of all expenses & receipts treasurer accounts

consolidated at the end of the day after the closing process and given
daily checking service by the Bank in accordance with the agreement stated
in contract
The Expenditure Treasurer withdraws money from
Expenditure Treasurer Account in accordance with the needs of
Commercial Bank operating hours. The applicable operating hours are
08.00 – 15.00. Expenditure Treasurer is not allowed
make money withdrawals outside the operating hours of Commercial Banks.

Exercise
State Expenses, participants are asked to do exercises in
below. If the participants in the work find obstacles then
1. Explain the type of bill payment method to the State!

2. Mention the documents related to State expenditure!
3. Mention who are the parties related to State expenditure!
4. Describe and explain the payment flow through the UP!
5. Explain what is meant by Treasury Notional Pooling (TNP) and
how the expense treasurer opens a treasurer account
expenditure!

Summary
1. Payment of bills to the State is done by choosing from two
methods, namely Direct Payment (LS) and Money Mechanism
Inventory (UP).
2. State expenditures must be supported by documents that can be
support the completeness and validity of the expenditure.
3. State expenditures involve several parties including employees,
providers of goods/services, PPK, PPSPM, treasurer of Expenditures/BPP, KPA,
KPPN, Operational Banks, and Expenditure Posts.
4. Recipients of rights submit bills to the state for commitments
based on valid evidence to obtain payment. On
the basis of the bill, PPK conducts testing. Payment execution
invoices, made with LS Payments to providers of goods/services
or through the Spending Treasurer.
5. SPP, SPM, and SP2D corrections/errors can only be made as long as they are not
resulted in changes in the amount of money in SPP, SPM and SP2D, the remaining
the budget ceiling on DIPA/POK becomes minus, or code changes
Budget Section, echelon I, and Satker.
6. In connection with the implementation of Treasury Notional Pooling (TNP) then
the opening of an expense treasurer account is carried out at a commercial bank
connected to the TNP system. Account maintenance
integrated into the TNP system will support cash management
Effective and efficient state.

LEARNING ACTIVITIES 5
DOCUMENT ARVING SYSTEM

STATE FINANCES
LEARNING INDICATORS
A. Explain responsibility for financial documents
country
B. Explain the principles of archive management

A. Responsibility for State Financial Documents

1. Division of Duties and Authority for Financial Document Management
Country
In accordance with Government Regulation No. 45 of 2013 Article 176,
Minister/Head of Institution as PA and Minister of Finance as BUN
implement an integrated state budget administration system for
realize the implementation of the state budget in a transparent and able
accounted for. The treasury officer is responsible for
administration of financial transaction documents
The government does it in accordance with the provisions of the regulations
legislation. For the purposes of orderly administration of documents
Government financial transactions, the Minister/Head of Institutions as PA and
The Minister of Finance as BUN has the authority to regulate the implementation of
administration of the Government's existing financial transaction documents
within the scope of management and responsibilities.
In the context of administering documents related to the implementation of
the budget at the satker is generally the responsibility of the managers
finance as follows:
a. KPA has the duty and authority to oversee the administration
documents and transactions related to the implementation of activities and
budgets.
b. Regarding actions taken which result in expenditures
In the State Expenditure Budget, the PPK has the duty and authority to store
and maintain the integrity of all activity implementation documents.
c. In order to test invoices and payment orders related to actions taken by PPK,
PPSPM has the duty and authority to store and maintain the integrity of all
billing rights documents.

d. In the event that bill payments are charged to inventory money managed by the
expenditure treasurer, the expenditure treasurer shall
responsible for administering money transactions
supply.
e. In carrying out the authority of KPA in the field of personnel expenditure,
KPA appointed PPABP to assist KDP in managing
personnel expenditure administration. PPABP is responsible for
administrative management of personnel expenditures to KPA.
Administration of documents related to the implementation of the budget on

Satker generally follow the rules of archive management.
2. Definition and Types of Archives

In accordance with Law no. 43 of 2009 concerning Archives,
Archives are records of activities or events in various forms
and media in accordance with the development of information technology and
communications made and received by state institutions, governments
regions, educational institutions, companies, political organizations, organizations
society, and individuals in the implementation of life
society, nation and state.
Records management is carried out on 2 (two) types of archives, namely:
a. Dynamic Archive
Dynamic archives are records that are used directly in the activities of
the archive creator and are stored for a certain period of time. Dynamic archive
management is the responsibility of the creator
files. Dynamic archives include:
1) Vital Archive
Vital archives are archives whose existence is a basic requirement for
the operational continuity of the archive creator, cannot be updated, and
cannot be replaced if damaged or damaged.
is lost.
2) Active Archive
Active archives are archives with a high frequency of use
and/or continuously.

3) Inactive Archive.
Inactive archives are archives whose frequency of use has been
decrease.
b. Static Archive
Static archives are archives generated by the archive creator
because it has historical use value, has exhausted its retention, and
permanent information that has been verified both physically and
directly or indirectly by the National Archives of the Republic
Indonesia and/or archival institutions. Static archive management
is the responsibility of the archives.
Types of financial records of state institutions include:
a. State Revenue and Expenditure Budget Plan (APBN) and Bill
APBN-P;
b. Budget execution;
c. Foreign aid/loans; d. Management
of the State Budget/Foreign Loans/Grants (PHLN); e. Agency
Accounting System (SAI);
f. State financial accountability;
g. Audit;
h. Financial transaction reporting and analysis;
i. Financial supervision;
j. Taxation; and K.
Supervision of the financial services sector.
B. Archive Management Principles

Records management consists of dynamic archive management and
static archive management. Dynamic archive management is carried out on
vital archives, active files, and inactive files. Dynamic archive management becomes
the responsibility of the archive creator. While the management of static archives
is the responsibility of the archives. Dynamic archive management
includes activities: archive creation, archive use, archive maintenance,
and archive shrinkage.

1. Archive Creation
Archive creation is carried out properly and correctly for
guarantee the recording of activities and events as they are
resulting in an authentic, complete, and reliable archive
in accordance with the provisions of the legislation.
The creation of archives must meet the components of structure, content, and
archive context.
Archive creation includes the activities of creating archives and
archive receipt. Creating and receiving archives is carried out
based on the official script order, archive classification, and system
security classification and archive access. Archiving must be
registered. The creation and receipt of records must be maintained
its authenticity is based on the official document system.
2. Archive Usage
Archive creators in state institutions, local governments,
state universities, and BUMN and/or BUMD make a list
dynamic archives based on 2 (two) categories, namely archives maintained and archives
general archive. Maintained archives are state archives related to

existence and survival of the nation and state which must be
maintain its integrity, security, and safety. While Archives
general are archives that are not included in the category of archived archives.
The use of dynamic archives is for the benefit of
government and society. Archive availability and authenticity
dynamics is the responsibility of the archive creator. In order to
availability of archives for access purposes, dynamic archives can be
media transfer. The use of dynamic archives is implemented
based on a security classification system and archive access.
Archive creators may block access to archives for any reason
if the archive is opened to the public it can: a. hinder the process
law enforcement; b. interfere with the protection of rights
on intellectual property and protection from business competition
not healthy; c. endanger national defense and security; d.

disclose Indonesia's natural wealth which is classified as protected by
confidentiality; e. detrimental to economic resilience
national; f. detrimental to the interests of foreign policy and relations
overseas; g. disclose the contents of an authentic deed that is personal
and the last will or will of a person except to those who
legally entitled; h. disclose confidential or personal data;
and i. disclose memorandums or letters which, according to
nature needs to be kept secret.
3. Archive Maintenance
Dynamic archive maintenance is carried out by the archive creator
to ensure the security of information and physical archives. Maintenance
dynamic archives are carried out to maintain the authenticity, integrity,
security, and archive safety. Dynamic archive maintenance
carried out through active archive filing activities, archive management,
inactivity, archive storage, and transfer of archive media.
Active archive filing is done on archives created and received. Active archive
filing results in physical organization and archive information and the compilation
of active archive lists.
The arrangement of inactive archives is carried out based on the principle of
origin and the principle of the original rule. The arrangement of inactive archives in the
archival unit is carried out through the following activities: a. physical arrangement of
archives; b. archive information processing; and c. preparation of a list of inactive archives.
Archive storage is carried out on active and inactive archives that have been
registered in the archive list. Active and inactive archive storage is implemented to
ensure physical security and archive information during the archive retention
period based on the Archives Retention Schedule (JRA).
Transfer of archival media is carried out in any form and media
in accordance with advances in information and communication technology based
on the provisions of laws and regulations. The transferred
archives are kept for legal purposes based on:
the provisions of the legislation. Transfer media archives
authenticated by the lead in the archive creator environment with

give a certain sign that is attached, associated or related

with media transfer archives.
4. Archive Shrinking
Archival shrinkage is carried out by archive creators based on
Archives Retention Schedule (JRA). JRA is a list containing at least
lack of storage or retention period, type of archive, and
information containing recommendations regarding the determination of a species
archives are destroyed, revalued, or permanently

used as a guide for shrinking and saving archives.
JRA is determined by the heads of state institutions, local governments,
state universities, BUMN and BUMD after receiving
approval of the Head of ANRI. Archive retention in JRA defined
based on archive retention guidelines.
Archival depreciation includes the following activities:
a. transfer of inactive archives from the processing unit to the archival unit;
b. destruction of archives that have exhausted their retention and are not
has a use value carried out in accordance with the provisions
legislation; and
c. submission of static archives by archive creators to institutions
record management.
Destruction of archives is the responsibility of the leader of the creator

files. Archival destruction is carried out on archives that:
a. has no use value; the
b. retention has been exhausted and the description is destroyed
based on JRA;
c. there are no laws and regulations that prohibit; and not related to the
d. settlement process of a case.
Submission of static archives by archive creators to institutions
archiving is carried out on archives that:
a. have historical use value; its
b. retention has expired; and/or
c. information is permanent as per JRA archive creator.

Sanctions and Criminal Provisions

1. Provisions for Giving Sanctions
Against officials and/or implementers who commit

violations in the administration of archives in Law no. 43
in 2009 the following sanctions are regulated:
a. Officials and/or implementers who violate the provisions
as referred to in Article 19 paragraph (2), Article 22
paragraph (4), Article 24 paragraph (4), Article 27 paragraph (4), Article 48 paragraph
(1), and Article 60 paragraph (3) is subject to administrative sanctions in the form of:
written warning. If for 6 (six) months no

make repairs, officials and/or implementers are subject to
administrative sanctions in the form of delaying periodic salary increases
for a maximum of 1 (one) year. Furthermore, when during
The following 6 (six) months do not make repairs, officials
and/or the executor is subject to administrative sanctions in the form of:
postponement of promotion for a maximum of 1 (one)
year.
b. Article 79 (1) Officials and/or implementers who violate the provisions as

referred to in Article 56 paragraph (1)
and Article 64 paragraph (1) is subject to administrative sanctions in
the form of a written warning. If for 6 (six) months no repairs are made,
the official and/or executor will be subject to administrative sanctions in
the form of a decrease in salary by one periodic salary increase for a
maximum of 1 (one) year. If during the next 6 (six) months no repairs
are made, the official and/or executor will be subject to administrative
sanctions in the form of demotion to a lower rank for a maximum of 1
(one) year.
c. Article 80 (1) Officials, agency heads and/or implementers who violate the
provisions as referred to in Article 40 paragraph (4), Article 42 paragraph
(1), and Article 43 paragraph (1), paragraph (2), and paragraph (3 ) is
subject to administrative sanctions in the form of a written warning. If
for 6 (six) months no

make repairs, officials, agency leaders and/or implementers are

subject to administrative sanctions in the form of
rank at a lower rank for
maximum of 1 (one) year. If for 6 (six) months
next time do not make repairs, officials, leaders
the agency and/or the executor shall be subject to administrative sanctions
in the form of release from office.
2. Criminal Provisions
Against officials and/or implementers who carry out
violations in the administration of archives in Law no. 43
in 2009 may be given criminal sanctions as follows:
a. Any person who knowingly controls and/or
have state archives for their own or other people's interests
others who are not entitled to be sentenced to a maximum
imprisonment of 5 (five) years or a maximum fine of Rp
250,000,000.00 (two hundred and fifty million rupiah).
b. Everyone who knowingly provides archives
dynamic file users who are not entitled to be punished with
imprisonment for a maximum of 3 (three) years or a fine of a
maximum of Rp. 125,000,000.00 (one hundred and twenty five
million rupiah).
c. Anyone who intentionally does not maintain the integrity, security
and safety of the state archives that are maintained for the benefit
of the state shall be punished with imprisonment for a maximum
of 1 (one) year or a fine of a maximum of Rp.
25,000,000.00 (twenty five million rupiah).
d. Officials who intentionally do not carry out the filing and reporting
will be punished with imprisonment
a maximum of 10 (ten) years and a maximum fine of Rp
500,000,000.00 (five hundred million rupiah).
e. Everyone who intentionally doesn't keep confidentiality
closed archives are sentenced to a maximum imprisonment of 5

(five) years or a maximum fine of Rp.250,000,000.00 (two

hundred and fifty million rupiah).
f. Everyone who intentionally destroyed the archives outside
the correct procedure is punishable by imprisonment of at most
10 (ten) years and a maximum fine
IDR 500,000,000 (five hundred million rupiah).
g. Everyone who trades or submits archives
which has historical use value to other parties outside
which has been determined shall be punished with imprisonment of not less than
10 (ten) years and a maximum fine of Rp

500,000,000.00 (five hundred million rupiah).
h. Third parties who do not submit files created from
activities financed by the state budget shall be punished
with a maximum imprisonment of 5 (five) years or a fine
IDR 250,000,000.00 (two hundred and fifty million
rupiah).

Exercise
Archiving State Financial Documents, participants are asked to:
do the exercise below. When participants are working on
find obstacles then participants can reopen the discussion
related to the exercise in the learning activities of the exercise.
1. Explain how the document administration responsibilities are divided

state finances!
2. State the meaning of state archives!
3. Mention the things that are done in the context of maintaining dynamic archives!
4. Explain the types of archives that can be destroyed!
5. Explain how to sanction people who intentionally
providing dynamic archives to unauthorized archive users
convicted!

Summary
1. The treasury officer is responsible for the administration of

administration of Government financial transaction documents
carried out in accordance with the provisions of the legislation.
2. Archives are recordings of activities or events in various forms and
media in accordance with the development of information and communication technology
made and accepted by state institutions, local governments,

educational institutions, companies, political organizations, organizations
society, and individuals in the implementation of life
society, nation and state.
3. Officials and/or implementers who violate the provisions of the implementation
archives are subject to administrative sanctions and criminal sanctions.
4. Officials and/or implementers who violate the provisions for the administration of archives
are subject to administrative sanctions and criminal sanctions.

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Machine Translated by Google

State revenue and expenditure

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA

©Pusdiklat Budget dan

It is forbidden to sell this module at a price exceeding

Reproduction of modules is allowed without written permission

Admission System and

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA

Of course, this module still has drawbacks. Therefore, to

EXPENDITURE TREASURE TRAINING ii

FOREWORD ................................................ ............................................... ii

TABLE OF CONTENTS ................................................ ................................................................. .. iii

LIST OF FIGURES................................................ ............................................... v

LIST OF TABLES................................................ ................................................ vi

MODULE INSTRUCTIONS .......................................................... .............. vii

CONCEPT MAPS................................................ .................................................ix

Brief Description................................................................. ................................................ 2

Prerequisites of Competence ............................................................... .................................. 2

Competency Standards and Basic Competencies ....... ................................................ 2

STATE FINANCIAL MANAGEMENT CONCEPT

Legal Basis of State Finance ............................................... ................ 5

Principles of State Finance .......................................................... ................................. 13 Work

Unit Financial Management Officer ......................... ............... 15

Summary ................................................. ................................................. 28

BUDGET IMPLEMENTATION DOCUMENT

Budget Implementation List (DIPA) ............................................... 36 Operational Instructions

for Activities (POK) ............................................... ......... 46

Summary ................................................. ................................................ 52

EXPENDITURE TREASURE TRAINING iii

Method of Depositing State Revenue .......................................................... .... 60

Summary ................................................. ................................................ 74

State Bill Payment Method ............................................... ........ 81

Expenditure Treasurer Account ............................................................... ............ 99

Summary ................................................. ................................................ 112

Responsibility for State Financial Documents................................. 120

Summary ................................................. ................................................ 130

BIBLIOGRAPHY................................................ ........................................ 156

EXPENDITURE TREASURE TRAINING iv

Financial Management Officer ............................................... 16 Figure 2.1. DIPA Approval Letter

Sheet ............................................................... 38 Figure 2.2. Sheet Page IA – Performance

Figure 2.4. Page II – Expenditure Details............................................... 42

Receipt ................................................................. ................................ 44

Figure 2.6. Page IV – Notes.......................................................... ................. 45

Figure 2.7. POK page................................................................. ................................ 49

Figure 3.1. State Revenue Payment Flow ................................................. 70

Figure 3.2. Flow of State Revenue Delegation ............................................... 40

Figure 4.1. Bill Settlement Flow through UP Mechanism ................. 94

Figure 4.2. Bill Settlement Flow through Mechanism

LS Payment ................................................................. ......................... 96

Figure 4.3. Account Management at BLU ……………………………… .108

EXPENDITURE TREASURE TRAINING v

EXPENDITURE TREASURE TRAINING vi

Module Usage Instructions

1. Financial Management Concept 70 minutes -

2. Budget Execution Documents 1 Jamlat -

3. State Revenue System 1 Jamlat -

4. State Expenditure System 2 Jamlat -

5. Financial Document Filing System 65 minutes -

3. The results of the self-assessment evaluation .

EXPENDITURE TREASURE TRAINING viii

4. The procedure for improving the competence of the material.

Participants can add reading material from various sources to

6. Make doodles/notes in the blanks that are possible in each