Investasi pada Efek Ekuitas Investments in Equity Securities

2. 2. k. Aset Tetap lanjutan k. Fixed Assets continued l. Imbalan Pascakerja l. Post-Employment Benefits m. Pengakuan Pendapatan dan Beban m. Revenues and Expenses Recognition Beban diakui pada saat terjadinya. Costs are recognized when incurred. Akumulasi biaya perolehan akan dipindahkan ke masing-masing aset tetap yang bersangkutan pada saat selesai dan siap digunakan. Construction in progress is transferred to the respective fixed assets account when completed and ready for use. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued Pendapatan diakui pada saat terjadinya. Pendapatan Universitas berasal dari penerimaan biaya pendidikan, penelitian, seminar, pelatihan, hibah sumbangan dan dana Anggaran Penerimaan dan Belanja Negara APBN Daftar Isian Pelaksanaan Anggaran DIPA. Revenues are recognized when incurred. The University’s revenues are derived from tuition revenue, research, seminars, training, grants donations and State Budget Revenues and Expenditures APBN Budget Implementation Entry List DIPA. Kewajiban imbalan pascakerja diakui berdasarkan ketentuan Undang-undang Republik Indonesia Nomor 13 Tahun 2003 tentang Ketenagakerjaan. Dalam ketentuan tersebut, organisasi diwajibkan untuk membayarkan imbalan kerja kepada karyawannya pada saat mereka berhenti bekerja dalam hal mengundurkan diri, pensiun normal, meninggal dunia dan cacat tetap. Besarnya imbalan pascakerja tersebut terutama berdasarkan lamanya masa kerja dan besarnya kompensasi karyawan pada saat penyelesaian hubungan kerja. Pada dasarnya imbalan kerja berdasarkan undang-undang tersebut adalah program imbalan pasti. Post-employment benefit obligations are recognized under the Law of the Republic of Indonesia No. 13 Year 2003 on Manpower. Under its terms, the organization is required to pay employee benefits to employees when they stop working in resignation, normal retirement, death and permanent disability. The amount of remuneration post benefit is mainly based on length of employment and the amount of compensation of employees on completion of employment. Basically employee benefits under the legislation are defined benefit plan. Universitas tidak menyelenggarakan aset program imbalan pasti. The University does not hold assets of a defined benefit plan. Pengukuran kewajiban imbalan pasti dan beban terkait menggunakan metode Projected Unit Credit , sehingga dalam menghitung kewajiban tersebut menggunakan asumsi aktuarial dan asumsi keuangan dalam menentukan kewajiban imbalan pascakerja, biaya jasa kini, bunga atas kewajiban imbalan, dan keuntungan atau kerugian aktuarial. Tingkat diskonto yang digunakan adalah suku bunga pasar obligasi Pemerintah pada tanggal pelaporan. Keuntungan atau kerugian aktuarial diakui dalam laporan aktivitas. Measurement of defined benefit obligations and the related costs using the Projected Unit Credit method, so that in calculating the liabilities using actuarial assumptions and financial assumptions in determining the post- employment benefit obligations, current service cost, interest on benefit obligation and actuarial gains or losses. The discount rate used is the interest rate on the government bond market at the reporting date. Actuarial gains or losses are recognized in the statements of activities. 17 3. KAS DAN SETARA KAS 3. CASH AND CASH EQUIVALENTS Kas Cash Rupiah Rupiah Dolar Amerika Serikat United States Dollar Jumlah Kas Total Cash Bank Banks Rupiah Rupiah PT. Bank Negara PT. Bank Negara Indonesia Persero Tbk. Indonesia Persero Tbk. PT. Bank Bukopin Tbk. PT. Bank Bukopin Tbk. PT. Bank Mandiri PT. Bank Mandiri Persero Tbk. Persero Tbk. PT. Rabobank PT. Rabobank PT. Bank CIMB Niaga Tbk. PT. Bank CIMB Niaga Tbk. PT. Bank Tabungan PT. Bank Tabungan Negara Persero Tbk. Negara Persero Tbk. PT. Bank Rakyat PT. Bank Rakyat Indonesia Persero Tbk. Indonesia Persero Tbk. PT. Bank Syariah Mandiri PT. Bank Syariah Mandiri PT. Bank Central Asia Tbk. PT. Bank Central Asia Tbk. PT. Bank Permata Tbk. PT. Bank Permata Tbk. PT. BPRS Al Salam PT. BPRS Al Salam PT. Bank DKI PT. Bank DKI PT. Bank Muamalat PT. Bank Muamalat Indonesia Tbk. Indonesia Tbk. PT. Bank Panin Tbk. PT. Bank Panin Tbk. Dolar Amerika Serikat United States Dollar PT. Bank Negara PT. Bank Negara Indonesia Persero Tbk. Indonesia Persero Tbk. PT. Bank Bukopin Tbk. PT. Bank Bukopin Tbk. PT. Bank Mandiri PT. Bank Mandiri Persero Tbk. Persero Tbk. PT. Bank Rakyat PT. Bank Rakyat Indonesia Persero Tbk. Indonesia Persero Tbk. Standard Chartered Bank Standard Chartered Bank Indonesia Indonesia Euro Euro PT. Bank Negara PT. Bank Negara Indonesia Persero Tbk. Indonesia Persero Tbk. Dolar Australia Australian Dollar PT. Bank Negara PT. Bank Negara Indonesia Persero Tbk. Indonesia Persero Tbk. Jumlah Bank Total Banks 38.154.629 35.299.640 461.304.494.553 300.155.712.014 1.333.888 12.215.037.919 2.711.769.078 713.406.851 630.420.506 57.822.356.607 42.689.186.663 438.455.206 229.652.178 942.116.346 790.816.653 6.237.947 7.439.833 484.277.217 467.916.891 1.728.060.355 1.632.928.480 32.189.215 32.189.215 196.717.562 10.235.407 18.081.000 4.772.000 37.171.531 37.398.694 17.566.826.162 10.498.111.437 14.081.158.056 8.655.686.933 984.957.458 27.277.948 11.123.901.809 7.676.780.691 3.216.361.575 2.031.188.837 2.701.634.323 3.234.580.851 11.288.450.650 11.719.259.208 873.116 627.959 11.289.323.766 11.719.887.167 336.957.392.785 218.750.726.191 2012 2011 18