Per-029 PB 2012_Memo Pencatatan Hibah Langsung Bentuk Barang Jasa Surat Berharga
KEMENTERIAN KEUANGAN REPUBLIK INDONESIA
D IR E K T O R A T
PERATURAN
JE N D E R A L
D IR E K T U R
NOMOR
M O N IT O R IN G
P E N E R B IT A N
bahwa
S u ra t
d a la m
P e r in ta h
P e n c a ta ta n
H ib a h
o le h
P e n c a ta ta n
H ib a h
bahwa
dan
b,
P e rb e n d a h a ra a n
P e n c a ta ta n
1.
P e r a tu r a n
3.
p e n g a ju a n
p e r tim b a n g a n
B a r a n g /J a s a /S u r a t
te n ta n g
M o n ito r in g
B e rh a rg a
M em o
B e rh a rg a
P e rb e n d a h a ra a n
N e g a ra ;
S P 3 H L -B J S
te la h
m o n ito r in g ;
d im a k s u d
P e r a tu r a n
pada
D ir e k tu r
P e n e r b ita n
191/PMK.OS/2011
h u ru f
a
J e n d e ra l
P e r s e tu ju a n
B e n tu k B a r a n g /J a s a /S u r a t
Nom or
M em o
P e r s e tu ju a n
B a r a n g /J a s a /S u r a t
s e b a g a im a n a
m e n e ta p k a n
B e n tu k
M em o
B e rh a rg a ;
te n ta n g
M e k a n is m e
Keuangan
Nom or
2 3 0 /P M K .O S /2 0 1 1
te n ta n g
S is te m
H ib a h ;
K e p u tu s a n
dan
Langsung
sem ua P engesahan
p e r lu
P engesahan
H ib a h
p e r lu d ila k u k a n
h ib a h
H ib a h ;
M e n te r i
A k u n ta n s i
s e te la h
p e n e r b ita n
B e n tu k
M P H L -B J S ,
M e n te r i K e u a n g a n
P e r a tu r a n
dan
1 9 1 /P M K .O S /2 0 1 1
pengesahan
a d a la h
o le h K a n to r P e la y a n a n
H ib a h L a n g s u n g
P e n g e lo la a n
2.
Langsung
r a n g k a m e m a s tik a n
b e rd a s a rk a n
b e rh a rg a
B e n tu k
K e r ja
Nom or
ta h a p a n
P e n d a p a ta n
Langsung
P e r s e tu ju a n
h u ru f
H ib a h ,
(S P 3 H L -B J S )
S a tu a n
M P H L -B J S )
b a h w a d a la m
Keuangan
b a r a n g /ja s a /s u r a t
B e rh a rg a
H IB A H L A N G S U N G
BERHARGA
M e n te r i
P engesahan
(M P H L -B J S )
( P e r s e tu ju a n
c.
M EM O PENCATATAN
P e n g e lo la a n
b e n tu k
B a r a n g /J a s a iS u r a t
d ite r b itk a n
IPB/2012
29
P e r a tu r a n
M e k a n is m e
la n g s u n g
b.
PER-
PERBENDAHARAAN
B A R A N G /J A S A IS U R A T
sesuai
te n ta n g
JE N D E R A L
P E R S E TU JU A N
BENTUK
a.
PERBENDAHARAAN
M e n te r i K e u a n g a n
S ta n d a r
P e r tu k a r a n
Nom or
D a ta
274/KMK.01/2010
E le k tr o n ik
di
te n ta n g
K e b ija k a n
L in g k u n g a n
K e m e n te r ia n
PERBENDAHARAAN
TENTANG
Keuangan;
PERATURAN
M O N IT O R IN G
LANG SUNG
D IR E K T U R
P E N E R B IT A N
BENTUK
JE N D E R A L
P E R S E TU JU A N
B A R A N G /J A S A IS U R A T
MEMO
PENCATATAN
BERHARGA.
H IB A H
BABI
KETENTUAN
D a la m
P e r a tu r a n
D ir e k tu r
J e n d e ra l
UMUM
P e rb e n d a h a ra a n
in i,
yang
d im a k s u d
dengan:
1.
S u ra t
P e r in ta h
P engesahan
B a r a n g /J a s a /S u r a t
s u ra t
yang
A n g g a ra n
B e rh a rg a
d ite r b itk a n
a ta u
P e n d a p a ta n
o le h
p e ja b a t
H ib a h
P e n d a p a ta n
y a n g s e la n ju tn y a
la in
Pengguna
yang
Langsung
D ir e k to r a t J e n d e r a l P e n g e lo la a n
2.
P engesahan
B e n tu k
S u ra t
P e r in ta h
B a r a n g /J a s a /S u r a t
S P 3 H L -B J S
a d a la h
3.
M em o
P e n c a ta ta n
y a n g s e la n ju tn y a
P N K uasa
b a ra n g
p e n c a ta ta n
B e rh a rg a
b e n tu k
yang
Langsung
sebagai
pengesahan
B e rh a rg a
ke
P e n d a p a ta n
te la h
H ib a h
d is e b u t
d is a h k a n
Langsung
P engesahan
o le h
D ir e k to r a t
B e n tu k
B a r a n g /J a s a lS u r a t
B e rh a rg a
a d a la h d o k u m e n
p e r s e d ia a n
la in n y a
d a ri
d a ri
y a n g d ite r b itk a n
o le h
u n tu k m e n c a ta U m e m b u k u k a n
b e rh a rg a
h ib a h /b e la n ja
d a n b e la n ja
m odal
h ib a h /p e n g e lu a r a n
u n tu k
p e m b ia y a a n
s u r a t b e r h a r g a d a r i h ib a h .
H ib a h L a n g s u n g
s e la n ju tn y a
d ite r b itk a n
d is e b u t
o le h
p e r s e tu ju a n
b a r a n g /ja s a /s u r a t
d a ri
d ia ju k a n
b e n tu k b a r a n g /ja s a /s u r a t
M e m o P e n c a ta ta n
yang
p e r s e d ia a n
la in n y a
H ib a h
tetap/aset
yang
dokum en
Pengguna
U ta n g .
p e n c a ta ta n
aset
P e r s e tu ju a n
N e g a ra
P engesahan
d is e b u t M P H L - B J S
u n tu k p e n c a ta ta n
4.
u n tu k
B e r h a r g a y a n g s e la n ju tn y a
h ib a h la n g s u n g
u n tu k
a d a la h
B a r a n g /J a s a /S u r a t
P A a ta u p e ja b a t la in y a n g d itu n ju k
p e n d a p a ta n
B e n tu k
U ta n g .
S P 3 H L -B J S
J e n d e r a l P e n g e lo la a n
Langsung
S P 3 H L -B J S
A n g g a r a n /K u a s a
d itu n ju k
B e n tu k
H ib a h
d is e b u t
h ib a h ,
d a r i h ib a h ,
P e r s e tu ju a n
KPPN
s e la k u
u n tu k m e n c a ta t
b e rh a rg a
b e la n ja
dan
m odal
d a n p e n g e lu a r a n
B e n tu k
B a r a n g /J a s a /S u r a t
M P H L -B J S
K uasa
p e n d a p a ta n
b e la n ja
u n tu k
b a ra n g
p e n c a ta ta n
p e m b ia y a a n
u n tu k
a d a la h
B e n d a h a ra
h ib a h
u n tu k
aset
Um um
la n g s u n g
p e n c a ta ta n
tetap/aset
p e n c a ta ta n
s u ra t
b e r h a r g a d a r i h ib a h .
B A B II
RUANG
P e r a tu r a n
p e n e r b ita n
D ir e k tu r
P e r s e tu ju a n
J e n d e ra l
L1NG KUP
P e rb e n d a h a ra a n
M P H L -B J S
a ta s P e n g e s a h a n
in i
m e n g a tu r
S P 3 H L -B J S .
m o n ito r in g
B A B III
M O N IT O R IN G
P E N E R B IT A N
P E R S E TU JU A N
PENGESAHAN
M P H L -B J S
ATAS
S P 3 H L -B J S
P a s a l3
(1 )
M o n ito r in g
p e n e r b ita n
S P 3 H L -B J S
d ila k u k a n
P e r s e tu ju a n
M P H L -B J S
a ta s
P engesahan
m e la lu i in tr a n e t D ir e k to r a t J e n d e r a l P e r b e n d a h a r a a n
o le h :
a.
(2 )
D ir e k to r a t J e n d e r a l P e n g e lo la a n
U ta n g ;
b.
K a n to r P u s a t D ir e k to r a t J e n d e r a l
c.
K a n to r P e la y a n a n
M o n ito r in g
p e n e r b ita n
S P 3 H L -B J S
pada
s e b a g a im a n a
la m p ir a n
in tr a n e t
tid a k
P e rb e n d a h a ra a n
M P H L -B J S
D ir e k to r a t
pada
ayat
te r p is a h k a n
dan
N e g a ra (K P P N ).
P e r s e tu ju a n
d im a k s u d
yang
P e rb e n d a h a ra a n ;
P e rb e n d a h a ra a n
a ta s
J e n d e ra l
(1 )
dengan
d a ri
P engesahan
P e rb e n d a h a ra a n
fo r m a t
P e r a tu r a n
s e b a g a im a n a
D ir e k tu r
J e n d e ra l
in i.
P a s a l4
M o n ito r in g
dan
P engesahan
e v a lu a s i
S P 3 H L -B J S
d ila k s a n a k a n
dan
a k h ir h a r i k e r ja o le h D ir e k to r a t
p e r tu k a r a n
k e b ija k a n
p e m u ta k h ir a n
J e n d e ra l
d a ta s e s u a i K e p u tu s a n
dan
s ta n d a r
b e rd a s a rk a n
p e r tu k a r a n
d a ta
yang
P e n g e lo la a n
e le k tr o n ik
d a ta
d ila k s a n a k a n
U ta n g m e la lu i
M e n te r i K e u a n g a n
d a ta
p e n y e d ia a n
y a n g m e n g a tu r
d i Iin g k u n g a n
s e tia p
m e k a n is m e
m engenai
K e m e n te r ia n
Keuangan.
K a n to r
P usat
P e r s e tu ju a n
D ir e k to r a t
M P H L -B J S
J e n d e ra l
P e rb e n d a h a ra a n
m e n y e d ia k a n
d a ta
p a d a in tr a n e t D ir e k to r a t J e n d e r a l P e r b e n d a h a r a a n .
P a s a l6
(1 )
D a la m
hal
b e rd a s a rk a n
P e rb e n d a h a ra a n
s e te la h
p e n e r b ita n
M P H L -B J S ,
m o n ito r in g
te r d a p a t
S a tu a n
pada
pengesahan
KPPN
m e n g ir im
in tr a n e t
K e r ja y a n g d a la m
S P 3 H L -B J S
s u ra t
D ir e k to r a t
J e n d e ra l
1 0 ( s e p u lu h )
h a r i k e r ja
b e lu m
k o n fir m a s i
m e n g a ju k a n
kepada
S a tu a n
K e r ja
te r s e b u t.
(2 )
D a la m
h a l S a tu a n
te r d a p a t
K e r ja
p e rb e d a a n
m e n y a ta k a n
d a ta d e n g a n
p a d a a y a t ( 1 ) , K P P N m e n g ir im
(3 )
D ir e k to r a t
J e n d e ra l
P e la p o r a n
Keuangan.
K a n to r
P usat
D ir e k to r a t
J e n d e ra l
cq.
U ta n g
p a d a a y a t (2 ).
kepada
D ir e k to r a t
P e rb e n d a h a ra a n
S P 3 H L -B J S
s e b a g a im a n a
s u r a t p e m b e r ita h u a n
P e n g e lo la a n
d im a k s u d
m e n e r b itk a n
s u r a t k o n fir m a s i
P e rb e n d a h a ra a n
D ir e k to r a t
J e n d e ra l
s e b a g a im a n a
tid a k
d im a k s u d
K a n to r
P usat
A k u n ta n s i
dan
b e r k o o r d in a s i
m e n e lu s u r i
a ta u
p e rb e d a a n
dengan
d a ta
P a s a l7
M o n ito r in g
p e n e r b ita n
d ib e r la k u k a n
P e r s e tu ju a n
s e ja k p e la p o r a n
M P H L -B J S
a ta s
P engesahan
S P 3 H L -B J S
k e u a n g a n ta h u n 2 0 1 2 .
B A B IV
KETENTUAN
PENUTUP
P a s a l8
P e r a tu r a n
d ite ta p k a n .
D ir e k tu r
J e n d e ra l
P e rb e n d a h a ra a n
in i m u la i
b e r la k u
pada
ta n g g a l
L A M P IR A N
P E R A T U R A N D IR E K T U R J E N D E R A L P E R B E N D A H A R A A N
NOMOR
H IB A H
IPB/2012
P E R -2 9
P E N E R B IT A N
P E R S E TU JU A N
LANG SUNG
BENTUK
TENTANG
M O N IT O R IN G
MEMO
PENCATATAN
B A R A N G /J A S A /S U R A T
BERHARGA
No.
Nom or
U ru t
R e g is te r
(1 )
Kode
(2 )
S a tu a n
K e r ja
BA
E s .1
S a tk e r
(3 )
(4 )
(5 )
P engesahan
Kode
TanggaJ
···(j"JY.·.·.
(6)
M P H L -B J S
K e te r a n g a n
KPPN
U r a ia n
P e r s e tu ju a n
S P 3 H L -B J S
Nom or
R u p ia h
(9)
(1 0 )
·(8J
V a la s
Tanggal
Nom or
R u p ia h
(1 1 )
(1 2 )
(1 3 )
(1 4 )
...
(1 5 )
K e te r a n g a n :
1.
2.
D JP U
m e n y e d ia k a n
d a ta p a d a k o lo m :
a.
K o lo m
N o m o r R e g is te r
b.
K o lo m
K o d e S a tu a n
K e r ja ( k o lo m
c.
K o lo m
P engesahan
S P 3 H L -B J S
D JP B
m e n y e d ia k a n
( k o lo m
nom or 3, 4, 5, dan 6)
( k o lo m
nom or 8, 9, 10, dan 11)
d a ta p a d a k o lo m :
a.
K o lo m
K o d e K P P N ( k o lo m
nom or 7)
b.
K o lo m
P e r s e tu ju a n
M P H L -B J S
( k o lo m n o m o r 1 2 ,1 3 ,
K o lo m
P e r s e tu ju a n
M P H L -B J S
d iis i b e r d a s a r k a n
K o d e K P P N d iis i b e r d a s a r k a n
3.
nom or 2)
K o lo m
a.
K e te r a n g a n
A p a b ila
( k o lo m
te r d a p a t
nom or
s e lis ih te r s e b u t
b.
A p a b ila
d iis i s e b a g a i
tid a k
M P H L -B J S
a k u m u la s i
a k u m u la s i
te r d a p a t
( k o lo m
s e lis ih
w a rn a
N o m o r R e g is te r ( k o lo m
n o m o r 2 ) d a n K o d e S a tk e r ( k o lo m
n o m o r 5 ).
a n ta r a
k e lo m p o k
R u p ia h
P engesahan
N o m o r R e g is te r
S P 3 H L -B J S
( k o lo m
( k o lo m
nom or
10) dengan
n o m o r 2 ) d a n K o d e S a tk e r ( k o lo m
R u p ia h
P e r s e tu ju a n
M P H L -B J S
n o m o r 5 ) , m a k a d iis i n ila i a k u m u la s i
m e ra h .
a k u m u la s i
nom or
D IP A ta h u n b e r k e n a a n .
dan 14)
b e r ik u t:
1 4 ) b e rd a s a rk a n
dengan
d a ta p a d a D IP A IR e a lis a s i
s e lis ih
1 4 ) b e rd a s a rk a n
a n ta r a
R u p ia h
k e lo m p o k
s e lis ih te r s e b u t y a itu " 0 " ( n o l) d e n g a n w a r n a
P engesahan
N o m o r R e g is te r
b ir u .
S P 3 H L -B J S
( k o lo m
( k o lo m
nom or
10)
dengan
n o m o r 2 ) d a n K o d e S a tk e r ( k o lo m
R u p ia h
P e r s e tu ju a n
n o m o r 5 ) , m a k a d iis i n ila i
D IR E K T O R A T
PERATURAN
JE N D E R A L
D IR E K T U R
NOMOR
M O N IT O R IN G
P E N E R B IT A N
bahwa
S u ra t
d a la m
P e r in ta h
P e n c a ta ta n
H ib a h
o le h
P e n c a ta ta n
H ib a h
bahwa
dan
b,
P e rb e n d a h a ra a n
P e n c a ta ta n
1.
P e r a tu r a n
3.
p e n g a ju a n
p e r tim b a n g a n
B a r a n g /J a s a /S u r a t
te n ta n g
M o n ito r in g
B e rh a rg a
M em o
B e rh a rg a
P e rb e n d a h a ra a n
N e g a ra ;
S P 3 H L -B J S
te la h
m o n ito r in g ;
d im a k s u d
P e r a tu r a n
pada
D ir e k tu r
P e n e r b ita n
191/PMK.OS/2011
h u ru f
a
J e n d e ra l
P e r s e tu ju a n
B e n tu k B a r a n g /J a s a /S u r a t
Nom or
M em o
P e r s e tu ju a n
B a r a n g /J a s a /S u r a t
s e b a g a im a n a
m e n e ta p k a n
B e n tu k
M em o
B e rh a rg a ;
te n ta n g
M e k a n is m e
Keuangan
Nom or
2 3 0 /P M K .O S /2 0 1 1
te n ta n g
S is te m
H ib a h ;
K e p u tu s a n
dan
Langsung
sem ua P engesahan
p e r lu
P engesahan
H ib a h
p e r lu d ila k u k a n
h ib a h
H ib a h ;
M e n te r i
A k u n ta n s i
s e te la h
p e n e r b ita n
B e n tu k
M P H L -B J S ,
M e n te r i K e u a n g a n
P e r a tu r a n
dan
1 9 1 /P M K .O S /2 0 1 1
pengesahan
a d a la h
o le h K a n to r P e la y a n a n
H ib a h L a n g s u n g
P e n g e lo la a n
2.
Langsung
r a n g k a m e m a s tik a n
b e rd a s a rk a n
b e rh a rg a
B e n tu k
K e r ja
Nom or
ta h a p a n
P e n d a p a ta n
Langsung
P e r s e tu ju a n
h u ru f
H ib a h ,
(S P 3 H L -B J S )
S a tu a n
M P H L -B J S )
b a h w a d a la m
Keuangan
b a r a n g /ja s a /s u r a t
B e rh a rg a
H IB A H L A N G S U N G
BERHARGA
M e n te r i
P engesahan
(M P H L -B J S )
( P e r s e tu ju a n
c.
M EM O PENCATATAN
P e n g e lo la a n
b e n tu k
B a r a n g /J a s a iS u r a t
d ite r b itk a n
IPB/2012
29
P e r a tu r a n
M e k a n is m e
la n g s u n g
b.
PER-
PERBENDAHARAAN
B A R A N G /J A S A IS U R A T
sesuai
te n ta n g
JE N D E R A L
P E R S E TU JU A N
BENTUK
a.
PERBENDAHARAAN
M e n te r i K e u a n g a n
S ta n d a r
P e r tu k a r a n
Nom or
D a ta
274/KMK.01/2010
E le k tr o n ik
di
te n ta n g
K e b ija k a n
L in g k u n g a n
K e m e n te r ia n
PERBENDAHARAAN
TENTANG
Keuangan;
PERATURAN
M O N IT O R IN G
LANG SUNG
D IR E K T U R
P E N E R B IT A N
BENTUK
JE N D E R A L
P E R S E TU JU A N
B A R A N G /J A S A IS U R A T
MEMO
PENCATATAN
BERHARGA.
H IB A H
BABI
KETENTUAN
D a la m
P e r a tu r a n
D ir e k tu r
J e n d e ra l
UMUM
P e rb e n d a h a ra a n
in i,
yang
d im a k s u d
dengan:
1.
S u ra t
P e r in ta h
P engesahan
B a r a n g /J a s a /S u r a t
s u ra t
yang
A n g g a ra n
B e rh a rg a
d ite r b itk a n
a ta u
P e n d a p a ta n
o le h
p e ja b a t
H ib a h
P e n d a p a ta n
y a n g s e la n ju tn y a
la in
Pengguna
yang
Langsung
D ir e k to r a t J e n d e r a l P e n g e lo la a n
2.
P engesahan
B e n tu k
S u ra t
P e r in ta h
B a r a n g /J a s a /S u r a t
S P 3 H L -B J S
a d a la h
3.
M em o
P e n c a ta ta n
y a n g s e la n ju tn y a
P N K uasa
b a ra n g
p e n c a ta ta n
B e rh a rg a
b e n tu k
yang
Langsung
sebagai
pengesahan
B e rh a rg a
ke
P e n d a p a ta n
te la h
H ib a h
d is e b u t
d is a h k a n
Langsung
P engesahan
o le h
D ir e k to r a t
B e n tu k
B a r a n g /J a s a lS u r a t
B e rh a rg a
a d a la h d o k u m e n
p e r s e d ia a n
la in n y a
d a ri
d a ri
y a n g d ite r b itk a n
o le h
u n tu k m e n c a ta U m e m b u k u k a n
b e rh a rg a
h ib a h /b e la n ja
d a n b e la n ja
m odal
h ib a h /p e n g e lu a r a n
u n tu k
p e m b ia y a a n
s u r a t b e r h a r g a d a r i h ib a h .
H ib a h L a n g s u n g
s e la n ju tn y a
d ite r b itk a n
d is e b u t
o le h
p e r s e tu ju a n
b a r a n g /ja s a /s u r a t
d a ri
d ia ju k a n
b e n tu k b a r a n g /ja s a /s u r a t
M e m o P e n c a ta ta n
yang
p e r s e d ia a n
la in n y a
H ib a h
tetap/aset
yang
dokum en
Pengguna
U ta n g .
p e n c a ta ta n
aset
P e r s e tu ju a n
N e g a ra
P engesahan
d is e b u t M P H L - B J S
u n tu k p e n c a ta ta n
4.
u n tu k
B e r h a r g a y a n g s e la n ju tn y a
h ib a h la n g s u n g
u n tu k
a d a la h
B a r a n g /J a s a /S u r a t
P A a ta u p e ja b a t la in y a n g d itu n ju k
p e n d a p a ta n
B e n tu k
U ta n g .
S P 3 H L -B J S
J e n d e r a l P e n g e lo la a n
Langsung
S P 3 H L -B J S
A n g g a r a n /K u a s a
d itu n ju k
B e n tu k
H ib a h
d is e b u t
h ib a h ,
d a r i h ib a h ,
P e r s e tu ju a n
KPPN
s e la k u
u n tu k m e n c a ta t
b e rh a rg a
b e la n ja
dan
m odal
d a n p e n g e lu a r a n
B e n tu k
B a r a n g /J a s a /S u r a t
M P H L -B J S
K uasa
p e n d a p a ta n
b e la n ja
u n tu k
b a ra n g
p e n c a ta ta n
p e m b ia y a a n
u n tu k
a d a la h
B e n d a h a ra
h ib a h
u n tu k
aset
Um um
la n g s u n g
p e n c a ta ta n
tetap/aset
p e n c a ta ta n
s u ra t
b e r h a r g a d a r i h ib a h .
B A B II
RUANG
P e r a tu r a n
p e n e r b ita n
D ir e k tu r
P e r s e tu ju a n
J e n d e ra l
L1NG KUP
P e rb e n d a h a ra a n
M P H L -B J S
a ta s P e n g e s a h a n
in i
m e n g a tu r
S P 3 H L -B J S .
m o n ito r in g
B A B III
M O N IT O R IN G
P E N E R B IT A N
P E R S E TU JU A N
PENGESAHAN
M P H L -B J S
ATAS
S P 3 H L -B J S
P a s a l3
(1 )
M o n ito r in g
p e n e r b ita n
S P 3 H L -B J S
d ila k u k a n
P e r s e tu ju a n
M P H L -B J S
a ta s
P engesahan
m e la lu i in tr a n e t D ir e k to r a t J e n d e r a l P e r b e n d a h a r a a n
o le h :
a.
(2 )
D ir e k to r a t J e n d e r a l P e n g e lo la a n
U ta n g ;
b.
K a n to r P u s a t D ir e k to r a t J e n d e r a l
c.
K a n to r P e la y a n a n
M o n ito r in g
p e n e r b ita n
S P 3 H L -B J S
pada
s e b a g a im a n a
la m p ir a n
in tr a n e t
tid a k
P e rb e n d a h a ra a n
M P H L -B J S
D ir e k to r a t
pada
ayat
te r p is a h k a n
dan
N e g a ra (K P P N ).
P e r s e tu ju a n
d im a k s u d
yang
P e rb e n d a h a ra a n ;
P e rb e n d a h a ra a n
a ta s
J e n d e ra l
(1 )
dengan
d a ri
P engesahan
P e rb e n d a h a ra a n
fo r m a t
P e r a tu r a n
s e b a g a im a n a
D ir e k tu r
J e n d e ra l
in i.
P a s a l4
M o n ito r in g
dan
P engesahan
e v a lu a s i
S P 3 H L -B J S
d ila k s a n a k a n
dan
a k h ir h a r i k e r ja o le h D ir e k to r a t
p e r tu k a r a n
k e b ija k a n
p e m u ta k h ir a n
J e n d e ra l
d a ta s e s u a i K e p u tu s a n
dan
s ta n d a r
b e rd a s a rk a n
p e r tu k a r a n
d a ta
yang
P e n g e lo la a n
e le k tr o n ik
d a ta
d ila k s a n a k a n
U ta n g m e la lu i
M e n te r i K e u a n g a n
d a ta
p e n y e d ia a n
y a n g m e n g a tu r
d i Iin g k u n g a n
s e tia p
m e k a n is m e
m engenai
K e m e n te r ia n
Keuangan.
K a n to r
P usat
P e r s e tu ju a n
D ir e k to r a t
M P H L -B J S
J e n d e ra l
P e rb e n d a h a ra a n
m e n y e d ia k a n
d a ta
p a d a in tr a n e t D ir e k to r a t J e n d e r a l P e r b e n d a h a r a a n .
P a s a l6
(1 )
D a la m
hal
b e rd a s a rk a n
P e rb e n d a h a ra a n
s e te la h
p e n e r b ita n
M P H L -B J S ,
m o n ito r in g
te r d a p a t
S a tu a n
pada
pengesahan
KPPN
m e n g ir im
in tr a n e t
K e r ja y a n g d a la m
S P 3 H L -B J S
s u ra t
D ir e k to r a t
J e n d e ra l
1 0 ( s e p u lu h )
h a r i k e r ja
b e lu m
k o n fir m a s i
m e n g a ju k a n
kepada
S a tu a n
K e r ja
te r s e b u t.
(2 )
D a la m
h a l S a tu a n
te r d a p a t
K e r ja
p e rb e d a a n
m e n y a ta k a n
d a ta d e n g a n
p a d a a y a t ( 1 ) , K P P N m e n g ir im
(3 )
D ir e k to r a t
J e n d e ra l
P e la p o r a n
Keuangan.
K a n to r
P usat
D ir e k to r a t
J e n d e ra l
cq.
U ta n g
p a d a a y a t (2 ).
kepada
D ir e k to r a t
P e rb e n d a h a ra a n
S P 3 H L -B J S
s e b a g a im a n a
s u r a t p e m b e r ita h u a n
P e n g e lo la a n
d im a k s u d
m e n e r b itk a n
s u r a t k o n fir m a s i
P e rb e n d a h a ra a n
D ir e k to r a t
J e n d e ra l
s e b a g a im a n a
tid a k
d im a k s u d
K a n to r
P usat
A k u n ta n s i
dan
b e r k o o r d in a s i
m e n e lu s u r i
a ta u
p e rb e d a a n
dengan
d a ta
P a s a l7
M o n ito r in g
p e n e r b ita n
d ib e r la k u k a n
P e r s e tu ju a n
s e ja k p e la p o r a n
M P H L -B J S
a ta s
P engesahan
S P 3 H L -B J S
k e u a n g a n ta h u n 2 0 1 2 .
B A B IV
KETENTUAN
PENUTUP
P a s a l8
P e r a tu r a n
d ite ta p k a n .
D ir e k tu r
J e n d e ra l
P e rb e n d a h a ra a n
in i m u la i
b e r la k u
pada
ta n g g a l
L A M P IR A N
P E R A T U R A N D IR E K T U R J E N D E R A L P E R B E N D A H A R A A N
NOMOR
H IB A H
IPB/2012
P E R -2 9
P E N E R B IT A N
P E R S E TU JU A N
LANG SUNG
BENTUK
TENTANG
M O N IT O R IN G
MEMO
PENCATATAN
B A R A N G /J A S A /S U R A T
BERHARGA
No.
Nom or
U ru t
R e g is te r
(1 )
Kode
(2 )
S a tu a n
K e r ja
BA
E s .1
S a tk e r
(3 )
(4 )
(5 )
P engesahan
Kode
TanggaJ
···(j"JY.·.·.
(6)
M P H L -B J S
K e te r a n g a n
KPPN
U r a ia n
P e r s e tu ju a n
S P 3 H L -B J S
Nom or
R u p ia h
(9)
(1 0 )
·(8J
V a la s
Tanggal
Nom or
R u p ia h
(1 1 )
(1 2 )
(1 3 )
(1 4 )
...
(1 5 )
K e te r a n g a n :
1.
2.
D JP U
m e n y e d ia k a n
d a ta p a d a k o lo m :
a.
K o lo m
N o m o r R e g is te r
b.
K o lo m
K o d e S a tu a n
K e r ja ( k o lo m
c.
K o lo m
P engesahan
S P 3 H L -B J S
D JP B
m e n y e d ia k a n
( k o lo m
nom or 3, 4, 5, dan 6)
( k o lo m
nom or 8, 9, 10, dan 11)
d a ta p a d a k o lo m :
a.
K o lo m
K o d e K P P N ( k o lo m
nom or 7)
b.
K o lo m
P e r s e tu ju a n
M P H L -B J S
( k o lo m n o m o r 1 2 ,1 3 ,
K o lo m
P e r s e tu ju a n
M P H L -B J S
d iis i b e r d a s a r k a n
K o d e K P P N d iis i b e r d a s a r k a n
3.
nom or 2)
K o lo m
a.
K e te r a n g a n
A p a b ila
( k o lo m
te r d a p a t
nom or
s e lis ih te r s e b u t
b.
A p a b ila
d iis i s e b a g a i
tid a k
M P H L -B J S
a k u m u la s i
a k u m u la s i
te r d a p a t
( k o lo m
s e lis ih
w a rn a
N o m o r R e g is te r ( k o lo m
n o m o r 2 ) d a n K o d e S a tk e r ( k o lo m
n o m o r 5 ).
a n ta r a
k e lo m p o k
R u p ia h
P engesahan
N o m o r R e g is te r
S P 3 H L -B J S
( k o lo m
( k o lo m
nom or
10) dengan
n o m o r 2 ) d a n K o d e S a tk e r ( k o lo m
R u p ia h
P e r s e tu ju a n
M P H L -B J S
n o m o r 5 ) , m a k a d iis i n ila i a k u m u la s i
m e ra h .
a k u m u la s i
nom or
D IP A ta h u n b e r k e n a a n .
dan 14)
b e r ik u t:
1 4 ) b e rd a s a rk a n
dengan
d a ta p a d a D IP A IR e a lis a s i
s e lis ih
1 4 ) b e rd a s a rk a n
a n ta r a
R u p ia h
k e lo m p o k
s e lis ih te r s e b u t y a itu " 0 " ( n o l) d e n g a n w a r n a
P engesahan
N o m o r R e g is te r
b ir u .
S P 3 H L -B J S
( k o lo m
( k o lo m
nom or
10)
dengan
n o m o r 2 ) d a n K o d e S a tk e r ( k o lo m
R u p ia h
P e r s e tu ju a n
n o m o r 5 ) , m a k a d iis i n ila i