Manajemen Kas

C. Pemetaan atas Existing Proses Bisnis Pengelolaan dan Pelaporan Transaksi
pada Kuasa BUN Pusat dengan Pendekatan Process
Seharusnya pemetaan dengan pendekatan proses adalah mengikuti best practices sebagaimana

ditunjukkan dalam Diagram 2.2 tentang proses dalam kegiatan cash management dan Diagram 2.3 tentang
struktur pengorganisasian cash management. Sebagaimana dijelaskan dalam Bab II, secara umum kegiatan
pengelolaan kas dimulai dari perencaan kas oleh Treasury Liquidity unit. Atas dasar perencaaan kas yang
dilakukan oleh unit ini, middle office akan melakukan analisis untuk menetapkan strategi penempatan,
yang selanjutnya akan menjadi dasar bagi front office (TDR) untuk melakukan kegiatan penempatan. Atas
keseluruhan transaksi yang dilakukan oleh TDR, back office akan melakukan pembukuan dan sekaligus
melakukan settlement bekerjasama dengan pihak perbankan. Dalam hal ini, kegiatan pengelolaan kas
biasanya juga melibatkan proses bisnis yang cukup komplek dan didukung oleh TI yang tersentral,
handal dan modern.

Dengan melihat penjelasan dalam Bab II tersebut, maka kegiatan pengelolaan kas dapat
dikelompokkan dalam beberapa kelompok besar termasuk:
a) Kegiatan Perencanaan Kas, sebagai hasil dari kegiatan analisa pengelolaan kas yang dikoordinir oleh

Treasury Liquidity Unit dan melibatkan unit-unit yang mempunyai authority di bidang penerimaan dan
pengeluaran.
b) Kegiatan Penetapan Strategi Investasi, yang dikoordinir oleh Middle Office setelah mendapat masukan
tentang perencaan kas dari Treasury Liquidity Unit.
c) Kegiatan Penempatan, sebagai tindak lanjut atas rekomendasi dari Middle Office, dan dikoordinir oleh
TDR (Front Office).
d) Kegiatan Settlement, termasuk kegiatan pencatatan/akuntansi atas cash flow dan managing bank accounts
baik penerimaan maupun pengeluaran, dan dikoordinir Back Office.

Membandingkan proses bisnis yang ada pada Direktorat PKN sebagaimana telah dijelaskan di
atas, untuk saat ini unit-unit yang secara khusus menjalankan fungsi-fungsi cash management sebagaimana
disebutkan diatas belum tersedia. Namun demikian, fungsi-fungsi tersebut secara tersebar dilaksanakan
dalam sub-sub direktorat yang ada pada Direktorat PKN.

Mengikuti pertimbangan tersebut di atas, dalam rangka melakukan mapping atas existing proses
bisnis dengan pendekatan proses maka kegiatan pada Direktorat PKN dikelompokkan dalam beberapa
kelompok termasuk:

a. Cash Flow Forecasting

b. Management of Revenue Account
c. Management of Expenditure Account
d. Management of General State Cash Account/RKUN
e. Management of SUs Treasury Account

Page 98

f. Placement
g. Management of Escrow Account

Proses-proses tersebut bila dipetakan ke dalam bentuk diagram level 0 adalah sebagai berikut:

Page 99

Gambar 3.33 Cash M

G. Cash Management

ED LM D

Account openingSP2D
request letter

SP2D SUs Treasury Management of
Account/ Treasury Escrow Account
Fund
transfer Pooling G.7
Notional

G.5

Fund transfer

Management of SUs Account Balances
Expenditure (Remuneration) SP2D Fund transfer
Account
G.3

Fund Transfer

Management of Check/ Management of
Revenue Account Overbooking doc General State Cash

G.2 Revenue Account (RKUN)
Balances G.4

H

Management Level 0

HB
Red bookDIPA

Bank account balances Cash Flow
remuneration Forecasting

G.1

Cash Flow Forecast

Placement
G.6

Central Gov.Cash Plan

Page 100

Diagram level 0 di atas kemudian dirinci dengan metode leveling ke dalam level 1, level 2 dan level 3.
Diagram level 1 tercermin dengan penggunaan kode G.X, sementara untuk level 2 menggunakan kode
G.X.X dan level 3 menggunakan kode G.X.X.X. Berikut adalah diagram terkait proses pengelolaan
kas yang dibuat berdasarkan leveling sebagaimana telah dijelaskan di atas disertai dengan keterangan
untuk proses dimaksud.

Page 101

Gambar 3.34 Cash

G.1 Cash Flow Forecasting

s

ier

a Upcoming Month Upcoming Month Upcoming Month Upcoming Month
d Loan & Debt Revenue Forecast Revenue Forecast Revenue Forecas
(DG State Asset
n Reporting MoSA Servicing (DG Tax) (DG Customs)

u (CM (Page III Estimates

o Directorate) DIPA) (DJPU)
B

r
eUpp

N Consol
P Expen
P
K

ryusa

erT

G
D

s
r ier
ea
wd
on
Lu

o
B

h Flow Forecasting

Upcoming Month Non Upcoming Month Upcoming Month Prepare Upcoming
h Tax Revenue (PNBP) Expenditure SOE Dividend Month Cash
st and Expenditure Income Needs/
t) Forecast Forecast/ Transfers PERAN 2008
(DG Fiscal Balance) (Ministry of SOE) (SUs)
(DG Budget)

Consolidate
Upcoming Month
Cash Needs (PERAN

2008)

lidate Revenue & Generate Central Provide
nditure Forecast Government Cash recommendation

G.1.1 Plan G.1.3
G.1.2

G.6 G.4

Page 102

a. Cash Flow Forecasting

- Cash Forecasting dilaksanakan melalui Cash Planning Information Network (CPIN). Cash
forecasting akan menghasilkan Laporan Perencanaan Kas Pemerintah Pusat.

- Salah satu input yang digunakan dalam melaksanakan cash forecasting adalah dengan
menggunakan data yang berasal dari buku merah dan buku biru.

- Input lainnya yang dapat digunakan adalah halaman III DIPA meskipun tingkat akurasi
data dari halaman II DIPA tersebut masih belum optimal.

- PERAN juga dapat digunakan sebagai input untuk proses cash forecasting meskipun
penggunaanya juga masih belum optimal.

- Selain data-data di atas, input data juga diperoleh dari DJPU, DJP, DJBC, DJKN, DJA,
DJPK dan Kementerian Negara BUMN.

Penjelasan diagram:

G.1.1 Consolidate Revenue & Expenditure Forecast
1. Directorate of Cash Management acting as a “cash planning cell” (as mentioned in KMK
No.601/KM.1.2009) are responsible for consolidating the revenue and expenditure forecast data
2. and prepare the central government cash plan. The cash planning cell (CPC) in this stage will receive
data for revenue and expenditure forecast.
The data for revenue and expenditure forecast are provided by DG Debt Management, DG Tax,
DG Customs, DG State Asset,DG Budget, DG Fiscal Balance, and the Ministry of State Owned
Enterprise that act as “cash planning information network” (CPIN). The data submission time
limit is one week prior the coming month.

G.1.2 Generate central government cash plan
CPC in this stage will prepare the central government cash plan based on the data received from CPIN.
The central government cash plan is made into weekly cash forecast for the coming month during the current
fiscal year.

G.1.3 Provide recommendation
Based on the central government cash plan, CPC (Cash Management Directorate) will then provide
recommendation related to placement in case of cash surplus or additional financing for cash deficit.

Page 103

Gambar 3.35 Managemen

G.2 Management of Revenue Account

E K/L D Lender

Fund transfer
SP2D

Account
maintenance request

Revenue transfer Management of Special
Account
G.2.3

reimbursement

Management of 501.00000x Consolidated Management of 500.
Account 501 transfer Account
G.2.1 G.2.2

nt of Revenue Account

Comm. Third
Bank parties

Fund transfer

Fund transfer

Management of Government
Bond Account
G.2.4

.000000 Management of Other
Government Account

G.2.5

G.4.1 Third
Parties

Page 104

b. Management of Revenue Account
Management of Revenue Account terdiri dari proses-proses sebagai berikut:
1. Management of 501.00000x Account
2. Management of 500.000000 Account
3. Management of Special Account
4. Management of Government Bond Account
5. Management of Other Government Account

Page 105

Gambar 3.36 Management
G.2.1 Management of 501.00000x Account

E G.2.3.3.A.2 G.2.3
(Persepsi

Bank)

SP2D

ia x Fund transfer Fund Transfer (Debit) Receive f
s 0 for SP2D special reimbursem
e Receive Fund account payment from special
n 0 (Credit 501.0000x) dana talang
o 0 G.2.1.2
d 0 from Persepsi the
In Bank G.2
0 G.2.1.1

k 1
n 0
a .5

B

N SUs/Third G.2.3.3.A.3
P Party
P
K

s
r eir
ewoL a

d
n
u
o
B

t of 501.00000x Account

3.3.A.4

fund transfer/ Fund transfer
ment (Credit) (Debit) to
l account (or
500.000000
gan) based on G.2.1.4
SP2D
2.1.3 Bank statement &
debit/credit advice
Consolidated
501 transfer

Record data
G.2.1.5
KPPN
database

H G.2.2

Page 106

1. Management of 501.00000x Account
Penjelasan diagram level 2 terkait pengelolaan rekening 501.00000x adalah sebagai berikut:
G.2.1.1 Receive Fund from Persepsi Bank
501.00000x Account in Bank Indonesia that belongs to a particular KPPN (KPPN KBI) Receives
the fund transfer from Persepsi Bank under the KPPN’s jurisdiction. The fund are related to
government receipt (Tax, Non Tax, etc) processed under the MPN system.
G.2.1.2 Fund transfer for SP2D Special Account Payment
501.00000x is also used to pay for SP2D that uses the special account procedures. The fund is
transferred to the third party at the amount mentioned in the SP2D issued by KPPN
.
G.2.1.3 Fund transfer/reimbursement (Credit) from special account (or dana talangan) based on the SP2D
1. The 501.00000x account get reimbursed from the special account that is meant to pay for the SP2D
directly. This is done because the SP2D cannot directly debit the special account.
2. In a condition when the special account is empty, the 501.00000x account gets reimbursement from a
bailout account (dana talangan).
G.2.1.4 Fund transfer (Debit) to 500.000000
At the end of the day, all the fund balance at 501.00000x will be transferred to 500.000000.
501.00000x account is a zero balanced account.
G.2.1.5 Recording of transaction at KPPN
KPPN receives bank statement for account 501.00000x and records it for the purpose of reporting

Page 107

Gambar 3.37 Management

G.2.2 Management of 500.000000 Account

G.2.1

Consolidated to (
501 transfer Transfer (Debit)
D
Receive fund 502.000000 (cash p
(Credit) from G.2.2.2
501.00000x Re
500.
G.2.2.1
50
Bank statement
and debit/credit advice

Record transaction
G.2.2.3

database

t of 500.000000 Account

H H
(KPPN)
(Sub Dit.
Data LKP KUN)
position report)
RKUN
Bank statement

Fund transfer

econcile Reconcile
.000000 with 500.000000 with 502/
01.00000x
RKUN
G.2.2.4 G.2.2.5

H G.4.1

Page 108

2. Management of 500.000000 Account
Penjelasan diagram level 2 terkait pengelolaan rekening 500.000000 adalah sebagai berikut:
- Rekening 500.000000 merupakan rekening yang bersaldo nihil pada akhir hari..
G.2.2.1 Receive fund from 501.00000x
Receive fund transfer from KPPNs’ 501.00000x accounts.

G.2.2.2 Transfer fund to 502.000000 (RKUN)
At the end of the day the balance is transferred to 502.000000 account (General State cash
Account/RKUN)

G.2.2.3 Recording of Transaction at Cash Management Directorate (Sub Directorate State Cash)
Sub Directorate State Cash (Seub Direktorat Kas Negara) receives bank statement for account
500.000000 and records it for the purpose of reconciliation and reporting (weekly report-please refer to
Reporting Module).

G.2.2.4 Reconciliation of 500.000000 Account With 501.00000x (monthly)
Sub Directorate State Cash performs reconciliation of incoming fund transfer at 500.000000 with the
outgoing transaction from KPPNs’ account of 501.00000x accounts. The reconciliation is done
manually through displaying the 500.000000 account control book generated by the application and
matching it with the monthly cash position report sent by the KPPNs. Based on the reconciliation, the
Sub Directorate of State Cash then issues reconciliation report (Berita Acara Rekonsiliasi). In the
future, the reconciliation process will hopefully done through an application which is being developed
currently.

G.2.2.5 Reconciliation of 500.000000 Account 502.000000 (RKUN)
Sub Directorate State Cash together with Sub Directorate of General State Cash (Sub Direktorat Kas
Umum Negara) performs reconciliation of outgoing fund transfer from 500.000000 to 502.000000
with the incoming fund transfer of 502.000000 from 500.000000 (Chart of Account of 814114 with
824114 and 814115 with 824115). The reconciliation is done at the beginning of the month for the
previous month transactions. The reconciliation will produce a reconciliation report (Berita Acara
Rekonsiliasi) signed by the Sub Directorate of State Cash and Sub Directorate General State Cash
(Subdit Kas Umum Negara).

Page 109

Gambar 3.38 Manageme

G.2.3 Management of Special Account

Debt Management
(DG Debt

Management

,Lender)

Opening of Special Initial Deposit Fund Withdrawal
Account G.2.3.2 G.2.3.3
G.2.3.1

ent of Special Account

l Replenishment/ Account Closing
Reimbursement
G.2.3.5
G.2.3.4

H

Page 110

3. Management of Special Account
Management of special account merupakan level 2 dari proses pengelolaan kas (cash
management). Proses terkait rekening khusus (special account) mencakup:
a) Opening of Special Account
b) Procedure for Initial Deposit
c) Procedure for Fund Withdrawal
d) Procedure for Replenishment/Reimbursement
e) Procedure for Account Closing

Page 111

Gambar 3.39 Opening

G.2.3.1 Opening of Special Account

s DG Debt
r eir Management
eppU a

d
n
u
o

B

n
aoL

it Loan Agreement Record to Special
D effectiveness notification Account control boo
b
uS Issue Account G.2.3.1.3
Opening Request
tenMenargotaeceirm d
n Letter
G.2.3.1.1
u

F
t

n

Dt Gra

d

n
a

Account opening notification letter &
Bank Statement

h Account opening
sa request letter

C Open Special
Account
ia G.2.3.1.2
s
e
n
o
d
In

k
n
a
B

s

r eir
ewo a

d

n

Lu
o

B

g of Special Account

Issue Notification Proceeding process
l letter to Line
ok Ministries/Executing

Agencies
G.2.3.1.4

Special Account
Control Book
(MS Excel)

H LM/EA G.2.3.2

Page 112

a) Opening of Special Account
Penjelasan terkait diagram level 3 dari cash management untuk proses opening of special account
adalah sebagai berikut:
G.2.3.1.1 Issue Account Opening Request Letter (Surat Permintaan Pembukaan Rekening)
Based on the Loan Agreement Effectiveness Notification Letter and copy of the Loan Agreement,
Directorate of Cash Management issues Account Opening Request Letter (signed by the Director
General of Treasury) and send it to Bank Indonesia.
G.2.3.1.2 Open Special Account
Based on the Account opening request letter, Bank Indonesia will open the special account with
account number of 601.xxxxxx for loan and 602.xxxxxx for grant. Bank Indonesia will issue
account opening notification and also its bank statement to the Director General of Treasury in this
case the Director of Cash Management (Direktorat PKN cq Subdit Dana Pinjaman dan Hibah).
G.2.3.1.3 Recording of Bank Statement (new account) to Special Account Control Book (MS Excel
File)
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the bank
statement and create a new bank account in the Special Account Control Book using the MS
Excel.
G.2.3.1.4 Issuance of Notification Letter to Line Ministries/Executing Agency
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will then issue
notification letter of account opening to the Line Ministries/Executing Agencies enclosed with a
copy of the Bank Statement.

Page 113

G.2.3.2 Initial Deposit Withdrawal Gambar 3.40 Initial

G.2.3.1 LM/EA Lender

Previous Fund deposit
process request

Issuance of Fund transfer
withdrawal
application Receive Fund (Cred
G.2.3.2.1 special account for in

WA & CL deposit) from lende
G.2.3.2.2

Lender

Deposit Withdrawal

Record to Special
Account control book

G.2.3.2.3

Special Account Proceeding
process
Control Book
(MS Excel)

Bank statement & credit advice

dit
nitial
er

G.2.3.3. A/
H

B/C/D

Page 114

b) Procedure for Initial Deposit
Penjelasan terkait diagram level 3 dari cash management untuk proses procedure for initial
deposit adalah sebagai berikut:
G.2.3.2.1 Issuance of Withdrawal Application
Based on the fund deposit request sent by the Line Ministries/Executing Agencies, Directorate of
Cash Management (Sub Directorate of Loan and Grant Fund) will issue withdrawal application
(WA) and cover letter (CL) for initial deposit withdrawal. The WA and CL will then be sent to
the lender enclosed with supporting documents (statement of expenditure, summary sheet of payment,
etc as required by the loan agreement).
G.2.3.2.2 Receive Fund (Credit Special Account for Initial Deposit) from Lender
Based on the WA and CL sent, the lender will then transfer an amount of fund for initial deposit
of the special account in Bank Indonesia.
G.2.3.2.3 Recording of Bank Statement and credit advice to Special Account Control Book (MS
Excel File)
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the bank
statement and credit advice into the Special Account Control Book using the MS Excel. This
record will be the beginning balance of the special account.

Page 115

G.2.3.3.A Fund Withdrawal KPPN KBI Gambar 3.41 Fund Wi

G.2.3.2 D G.2.1.2 SP2D

SP2D

Issue SP2D
list

G.2.3.3.A.1

N
P Send SP2D
P G.2.3.3.A.2
K

t Y Fund transfer to
n Adequate fund? 501.00000x (Debit
uoc special account)
G.2.3.3.A.3
ia ca G.2.3.3.A.4
N
sl
e iacepS

n

o
d

In tB
nuo Bank statement &
credit/debit advice
k )
n ccAt naaDagnlnaaT Fund transfer to
a Previous 501.00000x (Debit

B process SP2D KPPN KBI dana talangan)
G.2.3.3.A.5
uoila (

Bank statement &
credit/debit advice

Record to Special Record to
Account control book system for S

G.2.3.3.A.6 Accoun
G.2.3.3.
Fund transfer (SP2D KBI)
databa
Special Account Control
Book

(MS Excel)

G.2.1.2 G.2.1.3 H

Bank t

ithdrawal KPPN KBI

list

Bank statement & Fund transfer (SP2D KBI)
credit/debit advice
Amend
Bank statement & transaction
credit/debit advice G.2.3.3.A.11

Amend
transaction
G.2.3.3.A.11

SP2D Reconcile SP2D N Issue transaction
Special special account Data match? transaction correction letter
nt (SP2D list with G.2.3.3.A.9 correction
.A.7 bank statement) Proceeding
Y letter process
G.2.3.3.A.8 G.2.3.3.A.10

SP2D
list

ase Copy of bank statement
& copy of SP2D

Line G.2.3.4. A/ G.2.1.3
Ministries B

transaction

Page 116

c) Procedure for Fund Withdrawal KPPN KBI
Penjelasan terkait diagram level 3 dari cash management untuk proses procedure for fund
withdrawal KPPN KBI adalah sebagai berikut:

G.2.3.3.A.1 Issuance of SP2D list.
Based on the SP2D that are meant to be paid using grant and/or loan with the special account
procedure, KPPN (treasury field office) will issue SP2D list. The SP2D list contains a list of
SP2Ds generated/issued on a particular day that are to be financed using the special account
procedure. The SP2D list will be sent to the Directorate of Cash Management together with a copy
of the SP2Ds, a copy of the SPMs and other supporting documents.

G.2.3.3.A.2 Sending of SP2D
Parallel to the previous process (G.2.3.3.A.1), KPPN will send the SP2D to Bank Indonesia.
This SP2D will then be the basis for the fund transfer from account 501.00000x in Bank
Indonesia to the third party (see G.2.1.2).

G.2.3.3.A.3 Decision process
This process is for the reimbursement of 501.00000x account used to pay for the SP2D that is
financed by loan/grant using the special account procedure (from G.2.1.2). The decision is used to
see whether there is a sufficient balance in the special account. If the balance in the special account is
sufficient, then the reimbursement of 501.00000x will be from the special account (continue to
G.2.3.3.A.4), otherwise the reimbursement will be from a bailout account/dana talangan (the
process will continue to G.2.3.3.A.5).

G.2.3.3.A.4 Fund transfer to 501.00000x from special account
The process of fund transfer from the special account to 501.00000x. This process is done
automatically by Bank Indonesia based on the SP2D. Bank Indonesia will then send its Bank
Statement and debit/credit advice to Directorate of Cash Management (Sub Directorate of Loan
and Grant Fund).

G.2.3.3.A.5 Fund transfer to 501.00000x from sub bailout account (sub dana talangan)
In condition when the special account balance is insufficient, Bank Indonesia will debit the bailout
sub account of 561.00000x (561.000001-561.000005) to 501.00000x. This sub bailout
account gets its fund from the bailout main account 500.000001. The sub bailout account will be
zero balanced at the end of the day where its balance will be transferred to 500.000001. At the
beginning of each semester, the 500.000001 will be transferred an amount of
Rp.500.000.000.000 by the General State Cash Account (RKUN/502.000000). The
remaining balance of the main bailout account will be transferred back to RKUN at the end of the
semester. Bank Indonesia will then send its Bank Statement and debit/credit advice to Directorate
of Cash Management (Sub Directorate of Loan and Grant Fund).

G.2.3.3.A.6 Recording of Bank Statement and debit/credit advice to Special Account Control Book
(MS Excel File)

Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the bank
statement and debit/credit advice into the Special Account Control Book using the MS Excel.

Page 117

G.2.3.3.A.7 Recording SP2D list to the system (SP2D system for special account)
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the
SP2D list from KPPN into the SP2D system for special account.

G.2.3.3.A.8 Reconciliation of transaction (SP2D with Bank Statement)
The reconciliation process involves the matching of SP2Ds in the SP2D list with the transactions
recorded in the Bank Statement. This reconciliation will produce reconciliation report for SP2Ds
(financed by Special Account) based on KPPNs and Special Accounts.

G.2.3.3.A.9 Decision Process
In case of a mismatch between the bank statement and the SP2Ds, then the Directorate of Cash
Management will issue transaction correction letter to Bank Indonesia for corrections
(G.2.3.3.A.10). If there is no mismatch, the Directorate of Cash Management will file the
reconciliation report and send copy of the Bank Statement and copy of the SP2D to the Line
Ministries/Executing Agencies.

G.2.3.3.A.10 Issuance of transaction correction letter
In condition where the data does not match, the Directorate of Cash Management will issue
transaction correction letter and send it to bank Indonesia.

G.2.3.3.A.11 Transaction amendment/correction in Bank Indonesia
Based on the transaction correction letter sent by the Directorate of Cash Management, Bank Indonesia

will amend the transaction in the special account or the dana talangan (bailout account). Bank
Indonesia will then send the Bank Statement and debit/credit advice to Directorate of Cash
Management (back to G.2.3.3.A.6)

Page 118

Gambar 3.42 Fund With

G.2.3.3.B Fund Withdrawal KPPN Non KBI

s G.2.3.2 D
reppU ier

a
d
n
u
o

B

SP2D

N Issue SPB list
P G.2.3.3.B.1
P
K Send SP2D
G.2.3.3.B.2

t Fund transfer (debit)
nuoc al to RKUN
G.2.3.3.B.6
Y

SPB list

ias apicSe
en
odnI

k

n nt/ na Fun
a d
B uogn Previous
SP2D Non KBI
ccAalaT process

t
iuloB a
anaD

Bank statement &
credit/debit advice

Record to SP2D SPB list
system for (SP2D Non KBI)

Special Account Record to Special
G.2.3.3.B.3 Account control book

database G.2.3.3.B.8

Bank
transactions

Special Account Control
Book

(MS Excel)

G.3.2 H

SPB list

hdrawal KPPN Non KBI

Adequate fund? SPD & WPR Amend
G.2.3.3.B.5 transaction
N G.2.3.3.A.12

nd transfer (Debit) Amend
dana talangan to transaction
G.2.3.3.A.12
RKUN
G.2.3.3.B.7

Issue SPD and WPR
G.2.3.3.B.4

Reconcile SP2D special N Issue transaction
account (SPB list with bank Data match? transaction correction letter
G.2.3.3.A.10 correction
statement) Proceeding
Y letter process
G.2.3.3.B.9 Copy of bank statement G.2.3.3.A.11
G.2.3.4.
& copy of SP2D A/B Fund transfer
(Reimbursement
Line for SP2D Non KBI)
Ministries
G.4.1

Page 119

d) Procedure for Fund Withdrawal KPPN KBI
Penjelasan terkait diagram level 3 dari cash management untuk proses procedure for fund
withdrawal KPPN Non KBI adalah sebagai berikut:

G.2.3.3.B.1 Issuance of SPB list (Daftar Surat Perintah Pembebanan).
Based on the SP2D that are meant to be paid using grant and/or loan with the special account
procedure, KPPN (treasury field office) will issue SPB list. The SPB list contains a list of SP2Ds
generated/issued on a particular day that are to be financed using the special account procedure. The
SPB list will be sent to the Directorate of Cash Management together with a copy of the SP2Ds, a
copy of the SPMs and other supporting documents.

G.2.3.3.B.2 Sending of SP2D
Parallel to the previous process (G.2.3.3.B.1), KPPN will send the SP2D to Bank Indonesia.
This SP2D will then be the basis for the fund transfer from BO I account to the third party (see
G.3).

G.2.3.3.B.3 Recording of SPB list into SP2D system for Special Account.
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the SPB
list into the SP2D system for special account.

G.2.3.3.B.4 Issuance of Debit Order Letter (Surat Perintah Debet/SPD) and Overbooking
Document (Warkat Pembebanan Rekening/WPR).

Based on the SPB list, Directorate of Cash Management will issue Debit Order Letter/SPD and
Overbooking document/WPR. The SPD and WPR will then be sent to Bank Indonesia.

G.2.3.3.B.5 Decision Process
Based on the SPD and WPR, the bank of Indonesia will transfer the reimbursement of the SP2D
special account payment to the General State Cash/RKUN. If the account balance of the special
account is sufficient, the transfer to RKUN will be from the Special Account (proceed to
G.2.3.3.B.5). Otherwise, the transfer to RKUN will be from the sub bailout account (rekening sub
dana talangan 561.000001-5).

G.2.3.3.B.6 Fund transfer to RKUN
Based on the SPD and WPR, Bank Indonesia will transfer fund from the special account to the
RKUN. The bank will then send its bank statement and debit/credit advice to Directorate of
Cash Management.

G.2.3.3.B.7 Fund transfer to RKUN
In a condition where the special account balance is not sufficient, Bank Indonesia will automatically
debit the bailout account (dana talangan) to the RKUN. The bank will then send its bank
statement and debit/credit advice to Directorate of Cash Management.

G.2.3.3.B.8 Recording of Bank Statement and debit/credit advice to Special Account Control Book
(MS Excel File)

Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the bank
statement and debit/credit advice into the Special Account Control Book using the MS Excel.

Page 120

G.2.3.3.B.9 Reconciliation of transaction (SP2D with Bank Statement)
The reconciliation process involves the matching of SP2Ds in the SPB list with the transactions
recorded in the Bank Statement. This reconciliation will produce reconciliation report for SP2Ds
(financed by Special Account) based on KPPNs and Special Accounts.

G.2.3.3.B.10 Decision Process
In case of a mismatch between the bank statement and the SP2Ds, then the Directorate of Cash
Management will issue transaction correction letter to Bank Indonesia for corrections
(G.2.3.3.B.11). If there is no mismatch, the Directorate of Cash Management will file the
reconciliation report and send copy of the Bank Statement and copy of the SP2D to the Line
Ministries/Executing Agencies.

G.2.3.3.B.11 Issuance of transaction correction letter
In condition where the data does not match, the Directorate of Cash Management will issue
transaction correction letter and send it to bank Indonesia.

G.2.3.3.A.12 Transaction amendment/correction in Bank Indonesia
Based on the transaction correction letter sent by the Directorate of Cash Management, Bank
Indonesia will amend the transaction in the special account or the dana talangan (bailout account).
Bank Indonesia will then send the Bank Statement and debit/credit advice to Directorate of Cash
Management (back to G.2.3.3.B.8)

Page 121

Gambar 3.43 Fund Withdrawa
G.2.3.3.CFund Withdrawal for Retroactive Procedure

G.2.3.2 EA/LM

Retroactive Issue
request letter overbooking

Previous document
process (WPR)

G.2.3.3.C.1

WPR

x Fund Transfer (Debit) to Fund Receive Fu
sninekeR xxx.206/ another special account for transfer from anot
usuh retroactive (replacement to
the previously used special acc
K G.2.3
g account)

x G.2.3.3.C.2
x
x
x
x
x
1
0
.6

al for Retroactive Procedure

Record to Notification
Special to Executing
Account Agency/ LM

control book G.2.3.3.C.5
G.2.3.3.C.4

Bank statement Special Account Control
& debit/credit advice Book

und (Credit) (MS Excel)
ther special
count Notification letter &
3.3.C.3 Copy of

bank statement

Proceeding
process

G.2.3.4.A/

H EA/ LM
B

Page 122

e) Procedure for Fund Withdrawal for Retroactive
Penjelasan terkait diagram level 3 dari cash management untuk proses procedure for fund
withdrawal for Retroactive adalah sebagai berikut:
G.2.3.3.C.1 Issuance
of Overbooking Document/WPR
Based on the retroactive request letter sent by the Line Ministries/Executing Agencies, Directorate
of Cash Management issued WPR. WPR is then sent to Bank Indonesia.
G.2.3.3.C.2 Fund transfer to another special account
Based on the WPR from Directorate of Cash Management, Bank Indonesia will transfer fund
from a special account (example A account) to another special account (example B account) that has
been previously used to finance a project that is supposed to be financed by A.
G.2.3.3.C.3 Receive Fund from another special account
The other special account (B account for example) receives fund from another special account (A
account for example).
G.2.3.3.C.4 Recording of Bank Statement and debit/credit advice to Special Account Control Book
(MS Excel File)
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the bank
statement and debit/credit advice into the Special Account Control Book using the MS Excel.
G.2.3.3.C.5 Issuance of notification letter to Line Ministries/Executing Agencies
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will issue and send
notification letter of retroactive procedure to the Line Ministries/Executing Agencies enclosed with a
copy of the bank statement.

Page 123

Gambar 3.44 Special Account Withdra
G.2.3.3.D Special Account Withdrawal for Letter of Credit (L

G.2.3.2 D Correspond
ing bank
SKM RKLC
Transfer
ia t Previous request letter (claim)
n process
s uoc Fund transfer Issue
en Open L/C (Debit) to Dispo
G.2.3.3.D.1
odc corresponding Debit
Bank G.
A
Inn l G.2.3.3.D.2
iac
k

BaepS

Copy of L/C Fund transfer
opening document

KPPN DG Debt Correspond Correspond
Mgt ing bank ing bank

awal for Letter of Credit (L/C) Payment
L/C) Payment

L/C Realization Bank statement
osition Note & & debit/credit advice
t/Credit Advice

.2.3.3.D.3

L/C Realization
Disposition Note
& Debit/Credit Advice

Record to Proceeding
Special Account process

control book
G.2.3.3.D.4

Special Account Control
Book

(MS Excel)

KPPN G.2.3.4.

H
A/B

Page 124

f) Procedure for Special Account Withdrawal for Letter of Credit (L/C) Payment
Penjelasan terkait diagram level 3 dari cash management untuk proses procedure for fund
withdrawal for Letter of Credit (LC) Payment adalah sebagai berikut:
G.2.3.3.D.1 Opening of L/C
Based on the SKM RK LC Bank Indonesia will open the L/C
G.2.3.3.D.2 Fund transfer to corresponding bank
Based on transfer request letter (claim) from the corresponding bank, BI will transfer the fund to the
corresponding bank.
G.2.3.3.D.3 Issuance of L/C Realization Disposition Note & Debit/Credit Advice
After the fund transfer, BI will issue L/C Realization Disposition Note & Debit Advice and
send it to KPPN
G.2.3.3.D.4 Recording of Bank Statement and debit/credit advice to Special Account Control Book
(MS Excel File)
BI will also send the Bank Statement to Directorate of Cash Management (Sub Directorate of
Loan and Grant Fund). Directorate of Cash Management will record the bank statement and
debit/credit advice into the Special Account Control Book using the MS Excel.

Page 125

G.2.3.4.A Replenishment Gambar 3.45 Procedur

s LM/EA
r ie Fund transfer
r G.2.3.3. LM/EA
epp a A/B/C/D

d
n
Uu
o

B

Replenishment
request letter

Previous Issue cover
process letter and
withdrawal
application
G.2.3.4.1

Cover letter & WA

t Receive fund (Credit)
iasenod n from lender

uoccAl (replenishment of special
account)
kIn ia G.2.3.4.3
naBecpS

s
r ie
r
e a LM/EA
w d

on
Lu
o

B

re for Replenishment

Record to Special
Account control book

G.2.3.4.4

Proceeding
process

Special Account Control

Book
(MS Excel)

Bank statement &
debit/credit advice

H G.2.3.5

Page 126

g) Procedure for Replenishment
Penjelasan terkait diagram level 3 dari cash management untuk proses replenishment adalah
sebagai berikut:
G.2.3.4.A.1 Issuance of cover letter (CL) and withdrawal application (WA)
Based on the replenishment request letter enclosed with supporting documents (copy of SPM,
statement of expenditure, summary sheet of payment, etc as required by the loan agreement),
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) issues Cover Letter
and Withdrawal Application. The CL and WA are then sent to the lender as the basis for fund
transfer to replenish the special account.
G.2.3.4.A.2 Receive fund from lender for replenishment of the special account
Based on the WA and CL sent by Directorate of Cash Management (Sub Directorate of Loan
and Grant Fund), the lender transfers the fund to replenish the special account. Bank Indonesia
will then send its daily bank statement to Directorate of Cash Management.
G.2.3.4.A.3 Recording of Bank Statement and debit/credit advice to Special Account Control Book
(MS Excel File)
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the bank
statement and debit/credit advice into the Special Account Control Book using the MS Excel.

Page 127

Gambar 3.46 Procedur

G.2.3.4.B Reimbursement

s Lender
eiradnuo
Lender willing to transfer Y
G.2.3.3. to dana talangan?
LM/EA G.2.3.4.B.2

A/B/C/D N

B
reppU

Previous Reimbursement
process request letter

Issue cover Reimbursement to
letter and dana talangan
withdrawal
through special account
application
G.2.3.4.B.1 Reimbursem
fund transf
Proceeding
process Directly to dana t

Cover letter & WA Receive fund (
dana talangan
lender/ through

account
G.2.3.4.B.

Fund transf

Receive fun
reimburseme
bailout acco
through spe

account
G.2.3.4.B

s

r rie Lender
ewoL a

d

n

u

o

B

re for Reimbursement

Bank statement & Record to Special Proceeding
debit/credit advice Account control book process

ment G.2.3.4.B.5
fer
talangan Special Account Control
Book
(Credit)
n from (MS Excel)
special
t
.3

fer

nd for
ent of
ount
ecial
t
B.4

H G.2.3.5

Page 128

h) Procedure for Reimbursement
Penjelasan terkait diagram level 3 dari cash management untuk proses reimbursement adalah
sebagai berikut:

G.2.3.4.B.1 Issuance of cover letter (CL) and withdrawal application (WA)
Based on the reimbursement request letter enclosed with supporting documents (copy of SPM,
statement of expenditure, summary sheet of payment, etc as required by the loan agreement),
Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) issues Cover Letter
and Withdrawal Application. The CL and WA are then sent to the lender as the basis for fund
transfer to reimburse the bailout account (dana talangan).

G.2.3.4.B.2 Decision Process

This process depends on the lender whether or not they agree on transferring the reimbursement

directly to the bailout (dana If the on to the bailout
account talangan). lenders agree paying account,

then the fund will be transferred to the bailout account. If the lenders do not agree on transferring

into the bailout account, then the fund will be transferred to the special account.

G.2.3.4.B.3 Receive fund from lender for reimbursement of the bailout account (dana talangan)

1. Based on the WA and CL sent by Directorate of Cash Management (Sub Directorate of Loan

and Grant Fund), the lender transfers the fund to reimburse the bailout account.

2. This process will also receive reimbursement fund from the special account in condition when the

lender sends the reimbursement fund to the special account (from G.2.3.4.B.3) instead of the

bailout account.

3. Bank will send daily bank to of
Indonesia then its statement Directorate Cash Management.

G.2.3.4.B.4 Receive Fund for Reimbursement of Bailout Account (dana talangan) through special

account
1. Based on the WA and CL sent by Directorate of Cash Management (Sub Directorate of Loan
and Grant Fund), the lender transfers the fund to the special account.
2. This fund will then be used to reimburse the bailout account through fund transfer done by the
Directorate of cash Management.

3. Bank Indonesia will then send its daily bank statement to Directorate of Cash Management.

G.2.3.4.B.5 Recording of Bank Statement and debit/credit advice to Special Account Control Book
(MS Excel File)

Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the bank
statement and debit/credit advice into the Special Account Control Book using the MS Excel.

Page 129

G.2.3.5 Account Closing Gambar 3.47 Ac

G.2.3.4. Bank st
Lender debit/cre

A/B

Refund request

Previous
process

Issuance of WPR for
initial deposit balance
to lender (refund) and

special account
closing order

G.2.3.5.1

Transfer order (WPR) Close S
Acco
Fund transfer G.2.3
(Debit) to lender
Remaining ba
for refund initial deposi
G.2.3.5.2 G.2.3

Fund transfer

Lender

ccount Closing

tatement & Record to Special Issuance of refund
edit advice notification and
Account control book
G.2.3.5.6 confirmation letter
to lender
G.2.3.5.7

Special Account Control

Book
(MS Excel)

Special

ount
3.5.5

N

alance after Fund transfer Fund transfer
it refund? (Debit) to RKUN (debit to RKUN)

3.5.3 Y G.2.3.5.4

G.4.1 H Lender

Page 130

i) Procedure for Special Account Closing
Penjelasan terkait diagram level 3 dari cash management untuk proses special account closing
adalah sebagai berikut:

G.2.3.5.1 Issuance of WPR (overbooking document) for initial deposit balance refund to lender and
special account closing order letter

1. Based on the refund request letter from the lender, Directorate of Cash Management will issue
WPR and special account closing order letter.

2. The refund could be for the initial deposit balance remaining in the account or even for any other
shortages that is considered to be refunded by the lender.

3. In condition where no refund exists, then Directorate of Cash Management will close the special
account at the end of the closing date of the loan. In this case, the Directorate of Cash
Management will only issue account closing order letter and send it to Bank Indonesia.

G.2.3.5.2 Fund transfer (Debit) to lender for refund
Based on the WPR, Bank Indonesia will transfer for refund to the lender.

G.2.3.5.3 Decision Process for Special Account Remaining Balance
Bank Indonesia will transfer any remaining balance to the General State Cash Account/RKUN
(see G.2.3.5.4). After the balance of the special account is zero, Bank Indonesia will close the
account (see G.2.3.5.5).

G.2.3.5.4 Fund transfer (Debit) to RKUN
The remaining balance of the special account after the refund will be transferred to the General State
cash Account/RKUN.

G.2.3.5.5 Closing of Special Account
In condition when the special account is already zero balance after the refund to the lender, Bank
Indonesia based on the closing order letter will close the special account and send Bank Statement
enclosed with the debit/credit advice to the Directorate of Cash Management.

G.2.3.5.6 Recording of Bank Statement and debit/credit advice to Special Account Control Book
(MS Excel File)

Directorate of Cash Management (Sub Directorate of Loan and Grant Fund) will record the bank
statement and debit/credit advice into the Special Account Control Book using the MS Excel.

G.2.3.5.7 Issuance of refund notification and confirmation letter to lender
Based on the Bank Statement and debit/credit advice sent by Bank Indonesia, Directorate of cash
management will issue refund notification and confirmation letter to lender.
In cases where the refund is inadequate, the lender will send a request of refund for refund
inadequacy to the Directorate of Cash Management. The Directorate of Cash Management will pay
this request of refund for refund inadequacy through SP2D mechanism (see Payment Module).

Page 131

Gambar 3.48 Management of Revenue Acc

G.2.4 Management of Revenue Account related to Governmen

s DG
re eira Commercial Debt
pp dnu Bank Management
Uo
Notification of
B Government Receipt

ia through issuance
s of state bond

e3 Receive fund Ov
(Credit) from
n0 Issue
0 Comm.Bank overbooking
o 0 G.2.4.1 document
d 0
G.2.4.3
In 0
H
0

k0
n 5.

a

B

eCtaro Bank statement
tc
eriDt Record Investor
transaction data transfer data
ghsaM
G.2.4.2

database

s
r eir
ewo a

d
n
Lu
o

B