Piutang Receivables UMUM Lanjutan GENERAL

3. SALDO AWAL Lanjutan 3. BEGINNING BALANCE Continued a. a. b. b. c. c. d. d. e. e. a. a. b. b. c. c. Article 9 state that Separation Net Assets and beginning balance of Net Assets on the state property BMN PTNBH which is determined by the Ministry of Finance. Article 10 clause 1 state that In the process of separating of Net Assets Goverment, PTNBH preparing the financial statement as follows: 1 Closing of the financial statement; and 2 liquidation of the financial statement. Article 10 clause 2 state that The closing financial statements as referred to in clause 1 consist of: 1 financial statements conducting in accordance with Indonesia Accounting Standards, for Non Publicly Accountable Entities Indonesian NPAE’s; dan 2 financial statements conducting in accordance with the Financial Standard for Govermnet. Pasal 9 menyatakan bahwa Pemisahan kekayaan dan penetapan kekayaan awal atas Barang Milik Negara BMN yang berada di PTNBH ditetapkan oleh Menteri Keuangan. Pasal 10 ayat 1 menyatakan bahwa Dalam rangka proses pemisahan kekayaan Negara, PTNBH menyusun laporan keuangan sebagai berikut: 1 Laporan Keuangan Penutup; dan 2 Laporan Keuangan Likuidasi. Berdasarkan Keputusan Menteri Keuangan Republik Indonesia Nomor 180KMK.062016 tentang Penetapan Nilai Kekayaan Awal Perguruan Tinggi Negeri Badan Hukum Universitas Indonesia per 1 Januari 2015 menetapkan bahwa: Article 12 state that The procedure for liquidation University Public Service Agency be PTNBH conducted based on Regulation of Ministry of Finance RI on the implementation of the liquidation accounting entity and entity reporting to The State Ministry Government Institution. Pasal 10 ayat 2 menyatakan bahwa Laporan keuangan penutup sebagaimana dimaksud pada ayat 1 terdiri dari: 1 laporan keuangan yang diselenggarakan sesuai dengan Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik; dan 2 laporan keuangan yang diselenggarakan sesuai dengan Standar Akuntansi Pemerintahan. Pasal 10 ayat 3 menyatakan bahwa Tanggal laporan keuangan penutup adalah 31 Desember 2014. Pasal 12 menyatakan bahwa Tata cara likuidasi Perguruan Tinggi Negeri Badan Layanan Umum menjadi PTNBH dilaksanakan berdasarkan Peraturan Menteri Keuangan mengenai pelaksanaan likuidasi entitas akuntansi dan entitas pelaporan pada Kementerian Negara Lembaga Non Kementerian. Article 10 clause 3 state that The dated of closing financial statements are December 31, 2014. Based on The Decision of the Minister of Finance of the Republic of Indonesia Number 180KMK. 062016, Land is not recorded as fixed assets in financial statements of University on January 1, 2015. Based on the Decision of the Minister of Finance of the Republic of Indonesia Number 180KMK. 062016 of the Determination of the Beginning Balance of Net Assets of the state University Legal Entity PTNBH Universitas Indonesia as of January 1 2015, set that: Nilai kekayaan awal PTNBH Universitas Indonesia per 1 Januari 2015 sebesar Rp.3.391.030.031.348,- yang merupakan nilai total Aset Neto. Nilai Kekayaan Awal merupakan Saldo Awal Penyertaan Modal Negara pada Perguruan Tinggi Negeri Badan Hukum Universitas Indonesia. Nilai total Aset Neto terdapat dalam Laporan Posisi Keuangan Perguruan Tinggi Negeri Badan Hukum Universitas Indonesia per 1 Januari 2015. Berdasarkan Keputusan Menteri Keuangan Republik Indonesia Nomor 180KMK.062016, Aset Tetap Universitas berupa Tanah tidak dicatat dalam Laporan Keuangan Universitas per 1 Januari 2015. The value of Net Assets PTNBH Universitas Indonesia in the Beginning of the year 2015 amounting to Rp. 3.391.030.031.348,- which is the total value of the Net Assets. Total value of Net Assets contained in The Statement of Financial Position PTNBH Universitas Indonesia as of 1 January 2015. The value of Beginning Balance of Net Assets PTNBH Universitas Indonesia are equity investment of the goverment of the Indonesia in PTNBH Universitas Indonesia. 17 3. SALDO AWAL Lanjutan 3. BEGINNING BALANCE Continued ASET ASSETS Aset Lancar Current Assets Cash and Kas dan setara kas cash equivalents Uang muka kegiatan Advances Activities Investasi Short-Term jangka pendek Investments Piutang Receivables Biaya dibayar dimuka Prepaid expenses Persediaan Inventories Jumlah Aset Lancar Total Current Assets Aset Tidak Lancar Non Current Assets Investasi Long-term jangka panjang investments Aset Tetap Fixed Assets Aset Lain-Lain Other Assets Jumlah Total Aset Tidak Lancar Non Current Assets Jumlah Aset Total Assets LIABILITAS DAN LIABILITIES AND ASET NETO NET ASSETS Liabilitas Liabilities Hutang pajak Taxes payable Biaya yang masih Accrued harus dibayar expenses Hutang lain-lain Other payables Pendapatan diterima Unearned dimuka revenues Kewajiban imbalan Post-employment pascakerja benefits obligation Jumlah Liabilitas Total Liabilities ASET NETO NET ASSETS Tidak Terikat Unrestricted Terikat Temporer Temporary Restricted Terikat Permanen Permanent Restricted Jumlah Aset neto Total Net Assets Jumlah Liabilitas Total Liabilities dan Aset Neto and Net Assets 2014 Audited 2014 5.665.994.891.514 40.384.114.644 7.200.409.645.174 9.036.556.239.675 1.534.414.753.660 63.938.125.380 188.060.683.673 5.833.586.892.000 5.855.057.724.000 1.604.304.731.150 62.001.445.648 1.400.108.344 3.176.242.260.413 21.470.832.000 3.391.030.031.348 193.316.938.935 9.107.102.849 62.001.445.648 7.249.830.939.477 193.316.938.935 63.938.125.380 239.078.727.579 15.186.613.448 239.078.727.579 3.630.108.758.927 9.275.634.967.254 114.403.422.452 January 1, 3.630.108.758.927 9.275.634.967.254 60.852.797.831 The restatement of financial statements of the University of the beginning balance per January 1, Penyajian kembali saldo awal laporan keuangan Universitas per 1 Januari 2015 sebagai berikut: Audit Jurnal Eliminasi Elimination Journal 1.400.108.344 2.988.181.576.740 2.025.804.027.777 2.025.804.027.777 1.907.381.621.834 1.907.381.621.834 30.727.135.654 30.727.135.654 9.107.102.849 1 Januari 2015 2015 20.468.683.187 6.520.083.970 114.403.422.452 11.948.073.346 6.520.083.970 42.269.022.431 42.269.022.431 15.186.613.448 9.037.179.659 9.037.179.659 11.948.073.346 18