BNT Modul Pengelolaan Up 06022020

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MANAGEMENT
INVENTORY MONEY
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
Money Management
Supply
By:
Hasan Ashari
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
We thank God for the presence of Allah SWT because by His grace and guidance, the
preparation of the Expenditure Treasurer Training module can be completed properly. The
Inventory Money Management Module is one of the modules used in the Expenditure Treasurer
Training. We would like to thank all those who have assisted in the preparation of the Money
Supply Management module. Our gratitude goes to the entire team for the preparation of
module improvements in accordance with the Decision of the Budget User Authority of the
Number: KEP-261/PP.3/2019 regarding the Formation of the Expenditure Treasurer Training

Module Development Team for Fiscal Year 2020, especially to Mr. Hasan Ashari who has
rewritten and improved the Money Management module
Supply. The Inventory Money Management module contains how
expense treasurer manages inventory money in accordance with regulations
applicable.
Inventory Money Management Module has been given seminars according to the
applicable regulations. Therefore, we declare that the Inventory Money Management module
has been valid and suitable for use in Treasurer Training
Expenditure.
Of course, this module still has drawbacks. Therefore, to all parties we hope to be able
to convey errors, provide criticism and suggestions for the improvement of this module in the
future.
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 ................................................ ...............................................viii
PRELIMINARY
Brief Description................................................................. ..................................................2
Prerequisites of Competence ............................................................... ...............................................3
Competency Standards (SK) and Basic Competencies (KD) ...............................................3

Module Relevance ................................................................ .................................................5
LEARNING ACTIVITY 1
CALCULATION OF MONEY INVENTORY
Calculating Stock Money ............................................................... .........................7
Payment Request Document Preparation .......................................... 16

Exercise ................................................. ................................................................. .... 18
Summary................................................. ............................................... 20
LEARNING ACTIVITY 2
REPLACEMENT OF INVENTORY MONEY
Calculating Replacement Inventory (GUP)................................................................ ..... 28
Implement GUP Submission and Calculate UP Replacement............. 29

Exercise ................................................. ................................................................. .... 38
Summary................................................. ............................................... 39
EXPENDITURE TREASURE TRAINING iii

LEARNING ACTIVITY 3
ADDITIONAL INVENTORY MONEY (GUP)
Additional UP Calculation ............................................................... ......................... 46
Preparation of the Plan for the Use of Funds............................................................... .... 48
TUP Accountability (PTUP) .......................................................... ................50

TUP KKP................................................................. ................................................................. .. 54
PTUP KKP................................................................. ................................................................. 56
Exercise ................................................. ................................................................. .... 57
Summary................................................. .................................................. 59
LEARNING ACTIVITY 4
MONEY MANAGEMENT INVENTORY OF PNBP FUNDS
UP Calculation................................................................ ..............................................66
Maximum Disbursement Calculation ............................................................... ..............67

Withdrawal of UP and TUP ............................................... ...................................69
Exercise ................................................. ................................................................. ....73
Summary................................................. ...............................................74
LEARNING ACTIVITIES 5
MONEY MANAGEMENT INVENTORY OF PHLN FUNDS
Definition................................................. ................................................. 82
Fund Withdrawal Mechanism Through Reksus.......................................... 83
How to Calculate UP and TUP.......................................... ........................ 86
Preparation of UP/TUP/GUP Payment Request................................................. 87

Exercise ................................................. ................................................................. .... 92
Summary................................................. ............................................... 93
BIBLIOGRAPHY................................................ ........................................ 117
EXPENDITURE TREASURE TRAINING iv

list of Figures
Figure 3.1. RDP TUP Form ............................................................... ......................... 49
EXPENDITURE TREASURE TRAINING v

List of Tables
Table 1.1. POK illustration ................................................................. ................................................ 9
Table 1.2. Requirements Plan................................................................................ ........................ 12
Table 2.1. Case Study Treasurer Transactions 1................................................................ ... 31
Table 2.2. GUP Treasurer Transaction Case Study 1 ............................................... 32
Table 2.3. Case Study Treasurer Transactions 2.......................................................... ... 34
Table 3.1. TUP Fund Mismatch Form ............................................................... 51
Table 3.2. Treasurer Transactions in March.......................................... 52
Table 3.3. GUP Transactions................................................................ ................................ 53
Table 3.4. PTUP Transaction................................................................ .............................. 54
EXPENDITURE TREASURE TRAINING vi

Module Usage Instructions
This Money Supply Management training course is delivered with a duration of 16

(sixteen) hours of practice by Widyaiswara, using lectures, discussions, and task/practice
guidance. To obtain effective learning outcomes,
It is recommended that you read the concept map of this module.
The discussion of teaching materials for each Learning Activity (KB) is carried out individually
sequentially step by step, according to daily office practice, to

make it easier for prospective expenditure treasurers to understand and apply the
indicators for each KB. In order to achieve the basic competencies and expected
competency standards, the participants/prospective expenditure treasurers are advised to bring
example of payment documents in the context of implementing the budget from the satker
each, and understand every material on each subject in KB.
To give a clearer description, on each KB in this module
given examples and exercises using budget documents and transactions
has been modified according to the material needs of each family planning, as well as how to solve the problems
the exercise with guidance from Widyaiswara. At the end of each KB,
also given a formative test that can be used by the participants to measure the level of
understanding of each KB, by matching the answers with the key, and
calculate the percentage and grading of each according to the existing feedback
at the end of each KB. At the end of the module, a summative test is also provided
which can be used to measure the level of understanding
comprehensive from KB 1 to KB 8.
Finally, the widyaiswara who is in charge of facilitating learning
these training subjects, will always help and guide the training participants,
both inside and outside the classroom. Input in the form of case studies or things
what happens in the participants' offices, we will always expect to
enrich the language of this module material from time to time.
EXPENDITURE TREASURE TRAINING viii

Concept maps
Type Theory DIPA Fund Source
Management Discussion
RM PNBP PHLN
WITHDRAWAL UP Formula PPP Companion
Requirements Requirements
Time Time Time
Change UP Formula PPP Companion
Requirements Requirements
Time Time Time
Additional UP RPD RPD RPD
Permission
MP Portion
Time Permission & time Permission & time
REPLACEMENT GUP Contents Period Period Portion
(Revolving) Document Document Document

Amount MP BAP
PTUP Period Period Portion
(approval) Document Document Document
Amount MP BAP
GUP Nil Period Period Portion
(approval) Document Document Document

Amount MP BAP
Dispensation for UP MAK MAK MAK
TA Expense TA Document Load
Other Other Other
EXPENDITURE TREASURE TRAINING viii

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

D. Module Relevance
A. Brief Description
In order to support the realization of good governance in
state administration, the management of state finances needs to be
held in a professional, open, and responsible manner
in accordance with the basic rules set out in the Act
1945 Constitution. The elaboration of the basic rules that have been stipulated in the
The Constitution is stated in the implementation of the principles of
general principles that have long been recognized in the management of state finances,
such as the annual principle, the principle of universality, the principle of unity, and the principle of
specialties, as well as new principles as a reflection of the application of the rules

good rules in managing state finances, namely:
1. results-oriented accountability
2. professionality
3. proportionality
4. transparency in the management of state finances
5. financial audit by an independent auditing body and
independent
To increase accountability and ensure the implementation of checks

and balances in the budget implementation process, it is necessary to
there is a strict separation between the holders of authority
administration with the treasury authority.
The administration of administrative authority is delegated to
state ministries/institutions, while the administration of authority
the treasury is submitted to the Ministry of Finance. Authority
The administrative activities include performing engagements or other actions
resulting in state revenues or expenditures,
perform tests and billing, and order
payment or collect receipts arising as a result of
budget execution.
At the Ministry/Agency work unit level, the treasury function is carried
out by the expenditure treasurer. In accordance with the mandate of Article
10 paragraph (2) of Law Number 1/2004 concerning the State Treasury, in
the context of implementing the expenditure budget at the office/unit
EXPENDITURE TREASURE TRAINING 2

work, the minister/head of the institution may appoint an expenditure treasurer.

Furthermore, in Article 21 paragraph (2) of the Law it is also stated that in order to
ensure the smooth implementation of tasks,
ministries/agencies, to Budget Users/Power Users
Office/work unit budget, can be provided with Inventory Money (UP)
managed by the expense treasurer.
This module will discuss the types of stock money, the procedure for its
withdrawal, as well as the documents that must be prepared as an attachment by the
expenditure treasurer. By reading the description, following the example, and doing
the exercises in each learning activity, it is hoped that the training participants will
can more quickly absorb the competencies needed by a person
expense treasurer. At the end of each learning activity, too
given a formative test which is intended to measure the absorption and
participants' understanding of the material in related learning activities. Besides
In addition, at the end of the module, a summative test is also given for participants to
comprehensively measure participants' understanding of the material
all learning activities.
B. Prerequisites of Competence
The learning process for this material on Money Supply Management will run
effectively, if the training participants already have the knowledge
about the outline, the main points, or have been directly involved or not
directly with the internal financial management of the office/work unit. Results
which is more optimal will certainly be achieved if the training participants are
employees who have become or carry out their functions as treasurers
expenditure, advance payment holder, assistant expense treasurer.
C. Competency Standards and Basic Competencies

1. Competency Standards
Competency standards that are expected to be possessed by participants
in this training is able
a. carry out internal financial management tasks at
work unit as treasurer of expenditure,

b. carry out financial management duties as a proxy staff

Budget User or Committing Officer,
c. carry out general financial management tasks
internal satker in the field of procurement, payment, and
budget assignment,
d. assist with other financial management tasks.
2. Basic Competence
After completing the Money Management lesson
These supplies, the basic competencies that every participant is
expected to be able to
a. explain, calculate the amount, and complete the document
Request for payment of Stock Money at the beginning of the Year
Budget (Normal);
b. explain, calculate the amount, and complete the document
request for payment of Changes in Money Supply (PUP);
c. explain, calculate the amount, produce a letter
agreement, and complete the request document
payment of Additional Money Supply (TUP);
d. explain, calculate quantities, and produce letters
Approval of the Dispensation of Inventory Money;
e. explain, calculate, and complete documents

Inventory Reimbursement payment request
Revolving (GUP-Contents);
f. explain, calculate, and complete documents

Inventory Reimbursement payment request
Approval of TUP (PTUP) funds and Money Replacement
Zero Inventory at the end of Fiscal Year (GUP-Nil);
g. explain, calculate, and complete request documents
payment of UP/PUP/TUP/GUP DIPA funds sourced
from Non-Tax State Revenue (PNBP);
h. explain, calculate, and complete request documents
payment of UP/PUP/TUP/GUP DIPA funds sourced
from Foreign Grant Loans (PHLN).

D. Module Relevance
This module is arranged in a sequential format according to the activities
carried out by the expense treasurer in managing money
supply. With easy-to-understand descriptions and examples
become the daily work of the expense treasurer. With
the competency prerequisites for appropriate training participants will make it easier
learn and apply this module material into daily practice
day.
For employees who have been appointed as expense treasurers,

will be very helpful in growing motivation in understanding this module. The
work, duties, and functions of the treasurer related to
money supply management is clearly described and includes examples
relevant to the duties of the expense treasurer.
As for advance holders and assistant expense treasurers, studying this module
will clarify their duties and responsibilities in order to help expense treasurers
manage inventory money.
As part of a series of materials given in the training

expenditure treasurer, this module is an explanation of the wrong material to
fill the competence of the expenditure treasurer in managing inventory money.
The linkage of the material in this module with other module materials in the
expenditure treasurer's training, cannot be separated and fills in each other
the competency gaps required by a expenditure treasurer. The standard
competencies formulated in advance, will be obtained by participants if they
are able to study this module well and
its relationship with learning materials in other modules.
Learning activities are in accordance with the order of subjects, it is expected
adhered to to improve understanding and achievement of indicator targets
more effectively. Review the previous module material and overview
the next module material, it is also expected that participants can understand it through
capable speaker or facilitator. Thus, the goal
learning can be achieved more effectively and efficiently.

LEARNING ACTIVITY 1
MONEY CALCULATION
SUPPLY
LEARNING INDICATORS
A. Calculating Pure Rupiah Inventory Money (UP RM)

B. Describe the preparation of the request document
payment
Description and Examples
A. Counting Money Inventory

1. Inventory Money Expenditure Treasurer
Inventory Money or UP is an advance for work with

a certain amount that is recycled (revolving). UP given
to the expense treasurer to finance activities
day-to-day office operations that cannot be done with
direct payment, while what is meant by money
advance is the money supply has not burdened the budget allocation
work unit.
The work unit through the Expenditure Treasurer applies for money
inventory to KPPN. The amount of inventory money is calculated by
Commitment Making Officer and expense treasurer. The thing that
need to be straightened out from understanding related to money counting
inventory is the calculation of the amount of money inventory is PPK
not the Expenditure Treasurer. It is based on article 20
PMK No. 277/PMK.05/2014 as amended by PMK No.
197/PMK.05/2017 concerning Funds Withdrawal Plans, Plans
Receipt of Funds and Cash Planning.
Inventory money is submitted at the beginning of each fiscal year

based on DIPA received by KPA. The amount of money
Inventory is calculated based on needs plan and plan
withdrawal of funds prepared by the PPK. This is necessary so that
the amount of money supply proposed in accordance with the real needs.
The amount of stock money is regulated in a Ministerial Regulation

Finance Number 190/PMK.05/2012 as amended by PMK
No.178/PMK.05/2018 Regarding Payment Procedures in Order
In the implementation of the APBN, the Inventory Money (UP) is given at the most:
a. Rp100,000,000 (one hundred million rupiah) for the type of expenditure

ceiling that can be paid through UP up to Rp2,400,000,000 (two billion
four hundred million rupiah)
b. IDR 200,000,000 (two hundred million rupiah) for the type of expenditure
that can be paid through UP above IDR 2,400,000,000 (two

billion four hundred million rupiah) up to Rp6,000,000,000
(six billion rupiah)
c. IDR 500,000,000 (five hundred million rupiah) for the type of shopping ceiling
which can be paid through UP above IDR 6,000,000,000 (six
billion rupiah).
The proposed amount of stock money is based on the type ceiling
expenditure for goods expenditure (52), capital expenditure (53) and (58). Although
miscellaneous shopping the supply money proposal
allowed for the three types of shopping, this does not mean
absolutely must refer to the budget ceiling value of the three types of expenditure.
The proposed amount of inventory money still refers to
on the need plan and the plan for withdrawing funds in the work unit.
Inventory money requested is in accordance with real needs in accordance with
the purpose of cash management so that there is no idle cash money in the
expenditure treasurer.
The proposed UP is in the form of:
a. cash UP; and/or
b. UP government credit card.
Cash UP is a UP given in cash to the Expenditure Treasurer/BPP through
the Expenditure Treasurer/BPP account whose source of funds comes from pure
rupiah. Meanwhile, the government credit card UP is a work advance that is given
in the form of a credit limit to the Expenditure Treasurer/BPP whose use is carried
out with a government credit card to finance the daily operational activities of the
Satker or finance expenses incurred by the government.
according to its nature and purpose is not possible through
CB Payment mechanism whose source of funds comes from pure rupiah.
Especially at the end of the fiscal year, cash UP can be used
for payment of employee expenses in accordance with the Regulations
Minister of Finance regarding the guidelines for the implementation of revenue and
expenses at the end of the fiscal year.

The proportion of the amount of the Money Supply is:
a. The amount of cash UP is 60% (sixty percent) of the UP amount.
b. The government credit card UP amount is 40% (forty percent)

of the UP amount.
Table 1.1.Illustration of POK (In thousands)
Code Description
Shopping Shopping Shopping
Employee Goods Capital
Apparatus Education and

015.11.04 Training Program in Finance 1,200,000 6,314,300 2,690,000
Country
Human Resources
Development through the
Implementation of Technical and
1732 1,200,000 6,314,300 2,690,000
Functional Training in the Field of
Budget and
Treasury
Education and Training
1732,502 Services in the Field of - 2,139,300 -
Budget and Treasury
[baseline]
Budget and Treasury Education
1732.502.001 and Training 2,139,300 -
For 3 to 5 days
051 Preparation Stage of Training on 549.000 -
Procurement of Materials and -

C 549.000
Education and Training Facilities for
Goods Shopping -
521811 549.000
Inventory of Items - ATK
and Participant Equipment
495,000 -
[30 students x 60 freq]
- Participant Dormitory 54,000 -
Equipment [30 students x

Code Description
60 freq]
052 Implementation Stage 1,590,300 -

training
D Learning Support 1,590,300 -
521211 Material Shopping 1,590,300 -
> Consumption (Eat 3x and 1,590,300 -

Snack 2X)
- Participants [30 students x 5 -
1,539,000
days x 60 frequencies]
- Teacher [1 person x 5 days 51,300 -
x 60 freq]
1732,994 Office Service 1,200,000 4,175,000 -
001 Salaries and allowances 1,200,000 - -
511111 Basic salary 1,200,000 -
002 Office Operations 4,175,000 -
A Operational needs 600,000

Office daily necessities -
521111 600,000
- Waitress [20 people x 12 600,000 -

months]
B Building maintenance 1,500,000

Office
523111 Building maintenance 1,500,000

Office
Building and building
1,500,000
maintenance
C
Maintenance of equipment 755,000
and machinery
Equipment maintenance
523121 135,000
and machine
- Computer 90,000
- AC 45,000
- Official car 500,000
- Service Motorcycle 120,000
D Daily needs 120,000
521811 Goods Shopping 120,000

Inventory
- Routine ATK 120,000
E Power Subscription and 700,000

Service
522111 Electricity 300,000

522112 Phone 250,000

Code Description
522113 PDAM 150,000
F Official travel 500,000

Leadership and Coordination
524111 Usual Business Trip 500,000
Internal Service
1732,951 - 2,690,000
(Overheads)
[baseline]
Device Procurement
996 - 290,000
Data Processing and
Communication
A Computer Procurement - 50,000

Laboratory Servers
532111 Equipment Capital Expenditure - 50,000

and Machine
- Server Computer 50,000
B Laboratory Computer - 240,000
Equipment and Machinery -
532111 240,000
Capital Expenditure
- Computer 240,000
998 Procurement - 2,400,000

Building/Building
533111 Building and Building Capital - 2,400,000

Expenditure
- Orchid hallway repair
300,000
- Making
2,100,000
Bougenville Tuesday
Case study
Based on POK in Table 1.1. calculate the maximum number of UP
can be submitted by the Treasurer and PPK?
Answer
The types of shopping that UP can submit are goods and shopping
capital. The total expenditure for goods and capital expenditure in POK is
a. Goods Shopping IDR 6,314,300,000.00

b. Capital Expenditure Rp.2,690,000,000.00

c. Amount IDR 9,004,300,000.00.
Because the Budget Ceiling that can be requested for UP is above IDR 6 billion, the maximum
UP that can be submitted is IDR 500 million. With the composition of cash UP Rp300 million
and KKP UP Rp200 million.
Table 1.2. Needs Plan
Timetable/
Code Description Allocation
Periodization
BUDGET AND TREASURE TRAINING
1732.502.001
DURING 3 SD 5 DAYS
051 Training Preparation Stage 549.000 In accordance
training
052 Education and Training Implementation Stage 1,590,300
calendar
1732,994 Office Service
002 Office Operations 1.2000.002
A Waiter operational needs 600,000 Monthly
On
B Office Building Maintenance 1,500,000
schedule
Equipment maintenance and Monthly
C 135,000
machine
D Daily needs 120,000 monthly
1732,951 Internal Services (Overhead)

[baseline]
Procurement of Processing Equipment On
996 290,000
Data and Communication schedule
On
998 Building/Building Procurement 2,400,000
schedule
As an illustration of the need for the Financial Education and Training Center
based on the budget allocation as shown in Table 1.1. KDP
prepare needs plans and activity plans based on
budget allocation according to Table 1.2. then the need for money supply must pay
attention to real needs. Based on the plan table
needs, supply money is needed for shopping
operational salary waiters, maintenance of equipment and machinery
and daily necessities of ATK in the amount of Rp.855,000,000.00 a year.

If the treasurer submits UP for the purposes of the monthly period

then the budget allocation is divided by 12 months, namely: Rp.855,000,000.00 :
12 months = IDR 71.250.000 Then the ideal Inventory Money for
Financial Education and Training Center is Rp. 71.250,000.00
2. Assistant Expenditure Treasurer Inventory Money
Assistant Expenditure Treasurer (BPP) based on

Government Regulation Number 45 of 2013 concerning Procedures
The implementation of the APBN is the person appointed to assist
Expenditure Treasurer. The head of the work unit can appoint the BPP in
accordance with the workload by taking into account the principles of
effectiveness and efficiency. BPP is given the authority to manage money
supply. The amount of the proposed inventory money is coordinated
with the Expenditure Treasurer. If there is more than one BPP, the BPP can
apply for a replacement money supply without depending on other BPP.
The Financial Education and Training Center assigned two BPPs to

assisting BP, BP and BPP need UP as follows:
a. BPP 1 = IDR 20,000,000.00
b. BPP 2 = IDR 30,000,000.00
c. BP = IDR 25,000,000.00
d. Amount = IDR 75,000,000.00
Then BP submits the need for UP of Rp. 75,000,000.00 with
submit to KPPN the details of UP to BPP
3. Changes in Inventory Money
PPK can apply for changes in the Inventory Money is

advances for work in amounts exceeding the Normal UP formula/formula,
which is revolving, and given to the treasurer
expenses to finance daily office operations
which cannot be done by direct payment. In
Article 46 paragraph (3) of PMK 190/PMK.05/2012 states that the Head of

Regional Office of the Directorate General of Treasury upon request

KPA, can give UP approval beyond the amount of money
Inventory (UP) Normal by considering:
1. UP replacement frequency last year was more than 1 . on average
(one) time in 1 (one) month for 1 (one) year;
2. calculation of the need for UP usage in 1 (one) month
exceeds the amount of UP.
The amount of change in UP that can be submitted by the work unit

K/L, are not specifically regulated by the Minister of Finance, but
left to each satker to calculate it himself.
For satkers that have a large enough DIPA ceiling (above IDR 6 billion) and
the amount of the ceiling is planned to be paid by UP,
then the satker can apply for changes to the UP exceeding the UP
(Normal) according to the needs and the amount of the limit on the type of shopping that can be
paid by UPS. This UP change has the following characteristics:

the same as Normal UP, which must be accounted for after
realization of at least 50% every month, for one year
budget, and is revolving. Thus, if a satker has
get approval for UP Changes above the maximum UP limit
Normal, then every month the absorption capacity of the realization of the money supply
bigger than Normal UP.
From the calculation above, it turns out that the total number of types of spending
goods (52) and capital expenditures (53) which can be paid with
UP of IDR 9,004,000,000. Of this amount, if using the Normal UP formula
or formula, the BP satker obtains
UP of a maximum of IDR 500 million. Assuming that the revolving period is
submitted once a month, the maximum absorption of DIPA funds with
Normal UP is only 6 billion (Rp 500 million x 12 months).
However, with the change in the UP, the treasurer of spending for the satker
may apply for a UP of more than Rp500 million. This is because the total
amount of the type of expenditure that can be paid with UP is quite large,
which is Rp. 9,004.300.000. If the entire ceiling will be paid in full with UP,
then
the expense treasurer must withdraw UP of approximately Rp. 750 million
(Rp. 9,004,300,000 divided by 12 months). In other words, UP

Normal must be changed from IDR 500 million to IDR 588 million per month,
for 12 months in one TA.
However, in practice, the amount of Change in UP

proposed by the treasurer for spending the satker, adjusted to the
the needs and absorption capacity listed in the RPD as well as
the suitability of the type and nominal of the said capital expenditure, is it possible?
paid with UP or not (must be direct payment / LS). In that case, it will be
seen in the details of the plan
the use of UP funds prepared by the expenditure treasurer,
especially for the type of capital expenditure.
Related to UP KKP changes can also be made.

Head of the Regional Office of the Directorate General of Treasury above
KPA request, may give approval to:
a. Changes in UP exceed the amount of UP; and/or
b. Changes in the proportion of larger cash UP
Approval for Changes in UP that exceeds the amount of UP given

taking into account the following:
a. the frequency of replacement of UP last year was more than an

average of 1 (one) time in 1 (one) month for 1 (one) year; and
b. the need for UP usage in 1 (one) month that exceeds

UP amount.
Approval regarding the proportion of UP size is given by:

consider the following:
a. the frequency of replacement of cash UP last year was more than average
1 (one) time in 1 (one) month for 1 (one) year;
b. the need for cash UP usage in 1 (one) month exceeds

the amount of cash UP; and
c. there are still limited providers of goods/services that receive

payment by credit card via Electronic Data machine
Capture (EDC) as evidenced by a statement letter from
KPA.
KPA submits UP in the form of cash UP of

100% (one hundred percent). in the event that the Satker meets the criteria as
following:

a. there is no provider of goods/services that can accept

payment by credit card via an EDC machine that
evidenced by a statement letter from KPA; and
b. has a spending limit of Satker types that can be paid through UP up

to Rp. 2,400,000,000 (two billion four hundred million rupiah),
B. Preparation of Payment Request Documents
To get UP payment from KPPN, the Budget User Authority (KPA) of the K/L
work unit must prepare a Payment Request Letter (SPP) with attachments:
a. SPP (form A);

b. Statement Letter from KPA.
Meanwhile, to get payment for Change UP from
KPPN, Budget User Proxy (KPA) for K/L work units must prepare a Payment Request
Letter (SPP) with attachments:
a. SPP (form A);
b. Statement Letter from KPA;
c. Head of Approval Letter.
The account used for RM Cash UP request is 825111
The mechanism for submitting UP KKP is:
a. BP conveys the need for a Satker Government Credit Card UP
to the PPK.
b. Based on the needs of the Government Credit Card UP, PPK

include the need for a Government Credit Card UP in the Letter of
UP statement.
c. The UP Statement Letter is issued by KPA to be submitted when
delivery of SPM-UP Cash to KPPN.
In the event that there is a change in the amount of the Government Credit Card UP or
changes in the proportion of UP for Government Credit Cards after the existence of
submission of SPM-UP, the Satker submits a letter of change request
the amount of UP for Government Credit Cards to KPPN. Application letter
changes to the approval of the amount of UP for Government Credit Cards are attached
with UP Statement Letter from KPA and change approval letter

the amount of UP/proportion of UP of Government Credit Cards from the Regional Office of DJPb.
For BPs assisted by several BPPs, in submitting UP and/or submitting changes to

the amount of UP for Government Credit Card Satker

to KPPN must attach a list of details stating the amount of UP

Cash and Government Credit Card UP managed by each
BPP.

Exercise
A work unit is assumed to have a DIPA/POK with a ceiling of
as follows POK KPP Jakarta (in thousands)
Code Description B. Employee B. Goods B. Capital
Improvement and security

015.11.12 program 2,400,000 3,066.424 3.710,000
tax revenue
Implementation
of counseling, services,
1668 supervision and tax consulting 2,400,000 3,066.424 3.710,000
in the area
1668,008 Tax Database 0 1,826,424 0

[baseline]
011 Extensification 1,139,300 -
Institutional -
012 453,000
Transformation
Implementation of support
013 activities in the context of 234.124 -
tax security
1668,994 Office Services Salaries and 2,400,000 1,240,000 0

001 2,400,000 - -
Benefits for Office
Operations Internal Services -
002 1,240,000
(Overhead)
1732,951 0 0 3710000
[baseline]
Procurement of Data
996 - 310,000
Processing and
Communication Equipment
998 Building/ - 3,400,000

Building Procurement

1. Calculate the amount of Inventory Money that can be submitted by

PPK/Expenditure Treasurer based on POK data!
2. In planning activities, the output of the taxation database will be
carried out based on the proposals made by the activity PIC.
The output of the taxation database is carried out incidentally. Thereby
also for internal service output (Overhead) carried out based on
building construction schedule. Calculate the ideal Inventory Money can be
submitted by the Treasurer!
3. Write down what documents must be attached/prepared by
treasurer of expenses in the submission of SPP-UP!
4. If the Head of KPP appoints two BPP for the Extensification component
and BPP for the components of institutional transformation and implementation
Support activities in the context of tax security. With
Assuming the need for each BPP is the same every month, calculate
funding requirements for each BPP
5. Based on question number 4, calculate the ideal UP requirement that can be obtained
proposed by BP to meet the needs of two BPP!

Summary
1. Inventory money can be interpreted as an advance for work provided

by KPPN as the Proxy of BUN in the region, to K/L work units through
expense treasurer, which is intended to pay for shopping
working unit with a value of up to Rp. 50 million. This UP is given after
The K/L satker received DIPA.
2. The amount of Normal UP proposed by the K/L work unit for the first time
after receiving DIPA are:
a. Rp100,000,000 (one hundred million rupiah) for the type of expenditure ceiling
can be paid through UP up to IDR 2,400,000,000 (two billion four hundred
million rupiah)
b. Rp200,000,000 (two hundred million rupiah) for the type of expenditure that
can be paid through UP above Rp2,400,000,000 (two billion four hundred
million rupiah) up to Rp6,000,000,000 (six billion rupiah)
c. Rp500,000,000 (five hundred million rupiah) for the type of expenditure that
can be paid through UP above Rp6,000,000,000 (six billion rupiah).
3. To obtain UP payment from KPPN, the Budget User Authority (KPA) of the K/L work
unit must prepare a Request for Payment of Inventory Money (SPP-UP). The
account used for UP RM requests is 825111.

LEARNING ACTIVITY 2
CHANGE OF INVENTORY MONEY
LEARNING INDICATORS
A. Calculating Replacement Inventory (GUP)
B. Carry out the application for Replacement of Inventory Money
(GUP)
C. Prepare document request for payment Replace
Money Supply (GUP)

A. Calculating Replacement Inventory (GUP)

Reimbursement of Inventory Money is the process of replenishing money
inventory that has been paid to the rightful. GUP too
is a process of accountability for shopping transactions. In
implementation of payments, the GUP consists of:
1. GUP Cash, namely the replacement of stock money by filling in
return the expense treasurer's account for the amount that has been
used;
2. GUP Nil, i.e. replacement of stock money without replenishing it
treasurer's account. Payments made by the treasurer
accounted for as a form of burden on spending
country.
3. Reimbursement of Government Credit Card Supplies

hereinafter referred to as SPP-GUP Government Credit Card are:
accountability and request for UP Card payments
Government Credit.
Based on the explanation in learning activity 1, treasurer

expenditures receive inventory money to be used for needs
daily. Things to consider when using money
inventory is:
1. UP may be granted for expenditures on goods,
capital expenditures and other expenditures;
2. 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;
3. Payment with UP by the Expenditure Treasurer/BPP to 1
(one) recipient/provider of goods/services can exceed
IDR 50,000,000.00 (fifty million rupiah) after receiving
approval of the Minister of Finance cq Director General of Treasury.
The work unit can apply for dispensation for purposes

which is considered more effective and efficient if paid with money
supply. Dispensation for the use of Stock Money, can be applied

to pay for the following purchases:

1. UP dispensation for land capital expenditure procurement.
2. UP dispensation for payment of power and service subscription accounts

Previous Fiscal Year.
3. UP dispensation for the payment of physical capital expenditure above Rp50 million.
4. UP dispensation for payment for goods and other purchases

which is worth more than 50 million rupiah.
5. UP Dispensation for Normal UP, Changed UP, and Additional UP
whose liability exceeds the stipulated time limit.

In addition to the types of UP dispensation, in practice there are also several types of dispensation
payment dispensation through UPS for special reasons according to the characteristics
characteristics and characteristics of the satker as well as the type of shopping. UP dispensation type
these include:
1. Payment for shopping for goods for domestic and foreign official travel
country;
2. Payment of electricity, water, and telephone bills to PT PLN, PDAM,

and PT Telkom;
3. Payment for the purchase of fuel oil (BBM) from gas stations
Pertamina;
4. Payment of non-salary expenditures to work units in the neighborhood

Ministry of Defense and TNI;
5. Payment of expenses at RI representative offices abroad.

Granting UP Dispensation to K/L work units, with
written approval of the Director General of State Treasury or the Head of
The local DJPBN Regional Office at the request of the said satker.
B. Carrying out the GUP Submission and Calculating

UP Replacement
1. GUP Cash
Submission of responsibility for UP Replacement Content/revolving from

K/L work units to KPPN as the BUN Proxy in the regions, implemented
after the UP funds have been used for a minimum payment of
50%. The ideal UP replacement period is monthly. It remembers
Periodization needs planning is made monthly. Though
Thus, the submission of the SPM-GUP Cash which is faster than one month,
still possible by taking into account the quarterly fund ceiling.

GUP Cash submissions that are later than one month, only
possible for certain reasons with the approval of the Head
KPPN. KPA submits an explanation letter regarding the delay
revolving UP. Submission of GUP Cash later than the period
monthly, it will result in accumulation of realization
expenditure at the end of the fiscal year. The Power of the Budget User must
monitoring the use of stock money. If it happens
delay, the Head of KPPN will give a warning with:
procedure as follows:
1. The Head of KPPN shall submit a notification letter to KPA if:
within 2 (two) months since the issuance of SP2D-UP has not been carried out
UP replacement application.
2. If after 1 (one) month since the notification letter is submitted,
the UP replacement has not been submitted, the Head of KPPN shall
deduct the UP by 25% (twenty five percent).
3. The deduction of the UP funds is carried out by the Head of KPPN
submitting a notification letter to the KPA to calculate the UP deduction
in the SPM and/or depositing it to the KPA.
Treasury Fund.
4. In the event that after withholding and/or deposit of UP,

The Head of KPPN shall supervise the said UP funds.
5. If after the notification letter the KPA does not
take into account UP deductions in SPM and/or deposit to
the state treasury, the Head of KPPN cuts the UP by 50% (fifty percent)
by submitting a notification letter to the
KPA to take into account UP deductions in SPM and/or
deposit into the state treasury.
6. If after the notification letter, KPA performs
UP deposit and/or take into account UP deductions in
submitting the SPM-GUP, then the Head of KPPN will do the following:
supervision of UP funds.
Submission of request for payment of replacement of UP (GUP)
Contents, starting from the classification of proof of payment/receipt along
with supporting documents, according to the type of expenditure for each to be included
in the List of Payment Request Details. For next from one
the related SPP-GUP Cash file, a warrant will be issued
Pay (SPM) by SPM Issuing Officer.

Things that must be considered regarding the remaining funds in DIPA, if

The expense treasurer makes payments with UP then
the payment is at least equal to the value of UP managed by
Expenditure Treasurer. In the case of refilling the UPS will be
resulting in the remaining funds in DIPA that can be paid
with UP smaller than the UP managed by the Expenditure Treasurer
so:
1. UP replenishment is carried out a maximum of the remaining funds
in DIPA that can be paid with UP;
2. the difference between the remaining funds in DIPA that can be paid with
the UP and UP managed by the Treasurer
Expenditures are recorded or accounted for as deductions
Receipt of UP Returns.
Case Study 1
By using DIPA assumptions as Table 1.1. with

UP records submitted are Rp. 200,000,000.00 (including reserves
official travel and training ATK) and during the month of January FY
transactions occur as shown in the table below.
Table 2.1. Treasurer Transaction
No. Date U raian
1. 02 Received SP2D-UP in the amount of Rp. 200,000,000.00

2. 02 Bank balance on 01-02 amounted to Rp200,000,000
3. 02 Withdraw cash to the bank for IDR 60,000,000 with
check No. 101/C.
Paid power service subscription with the following details:
4. 04 a. Electricity to PLN of IDR 18,600,000 (BK01)
b. Telephone to PT. Telkom amounting to Rp. 18,500,000 (BK02)
c. Water to PDAM Rp18,200,000(BK 03)
Paid cash service car service fee to CV. Miss
5. 06
The motorbike is IDR 9,300,000 (BK 04), collected with PPh and VAT.
6. 07 Deposited to the state treasury PPh and VAT an CV. Missing Motorcycle
7. Withdraw cash to the bank for IDR 30,000,000 with

08
check No. 102/C.
Paid cash for office building painting to CV. Mega
8. 12 Jaya, amounting to Rp. 14,620,000 (BK 05), collected and deposited
PPh and VAT to the state treasury on the same day.
9. 14 Paid cash for waitresses of

IDR 12,000,000 (BK 06)
Withdraw cash from the bank for IDR 40,000,000
10. 18
with check No. 104/C.

Paid official travel expenses as follows:

a. Indira, Rp. 14.200.000 (SPPD on 19-01 No. 0127, BK07)
11. 19
b. Rudy, Rp. 12,400,000 (SPPD on 19-01 No. 0128, BK08)
c. Rizki, Rp. 16,300,000 (SPPD on 19-01 No. 0129, BK 09)
10. 22
Paid in cash, purchase of meeting consumption to CV. Catering
12. 22 Jaya in the amount of Rp. 14,500,000 (BK 10), collected and
deposited PPh and VAT to the state treasury on the same day.
Paid in cash, purchase of ATK to CV. Razer Jaya
13. 24
amounting to Rp16,430,000 (BK 11), collected with PPh and VAT.
14. 25 Deposited to the state treasury PPh and VAT an CV. RazerJaya
Decide on what date the Treasurer can apply for GUP
fastest and Count the number of GUP values

Answer
Treasurer can apply for Replacement of Inventory Money at least
fast on January 19th. Amount of replacement money supply
is Rp132,970,000,. The transactions proposed by the GUP are:
Table 2.2. GUP Treasurer Transactions
No Date Description

1. 04 a. Electricity to PLN of Rp. 16,600,000 (BK01)
b. Telephone to PT. Telkom amounting to Rp. 18,500,000 (BK02)
2. 06 Paid cash service car service fee to CV. Rindu Motor is Rp.
9,300,000 (BK 04), collected with PPh and VAT.
Paid cash for office building painting to CV. Mega
3. 12 Jaya, amounting to Rp. 14,620,000 (BK 05), collected and deposited
Paid by check No. 103/C, purchase of ATK to CV.
4. 14 Pelangi Rp.15,850,000 (BK 06), collected with PPh and VAT.

5. 19 a. Indira, Rp. 14.200.000 (SPPD on 19-01 No. 0127, BK07)
b. Rudy, Rp. 12,400,000 (SPPD on 19-01 No. 0128, BK08)
c. Rizki, Rp. 16,300,000 (SPPD on 19-01 No. 0129, BK09)
The treasurer for spending the satker was assisted by several
Assistant Expenditure Treasurer (BPP), each BPP submits a
replacement of UP through the Expenditure Treasurer, if the UP
management has used at least 50% (fifty percent).
The use of 50% applies to UP managed by the BPP according to
with those reported to the KPPN.

2. GUP Nil
Inventory Reimbursement nil is process
Accountability of Inventory Money (UP) without refilling inventory money.

This type of GUP Nil is used in two conditions, namely end
fiscal year and when the treasurer does not intend to replenish either all or
part of it because it is no longer needed. Illustration None other than the end
of the year, the Financial Education and Training Center gets a UP of Rp.
200,000.00, -, in August based on the calculation of the treasurer for the
expenditure of UP which is managed until the end of the year.
IDR 150,000,000.00. Currently the number of transactions that have been
paid by BP is Rp. 175,000,000.00. Based on the grouping of receipts consisting of
from :
1. Output 502 IDR 50,000,000.00

2. Output 994 IDR 125,000,000.00
Based on the grouping, the Expenditure Treasurer shall apply for a
Cash GUP of Rp. 125,000,000.00 and a GUP of Nil of Rp. 50,000,000.00.
So that the treasurer's account balance after the Cash GUP is Rp.
25,000,000.00 plus the Cash GUP of Rp. 125,000,000 to become
IDR 150,000,000.00.
GUP Nil at the end of the year is usually used for
responsible for spending without filling the treasurer's account
expenses because at the end of the fiscal year the treasurer's account must
be in a state of nil. Nil GUP at the end of the FY, is implemented on budget
expenditures that have been paid by the expenditure treasurer from the
existing UP funds, without regard to the minimum absorption of 50%. At the
end of the FY (December 31), all remaining UP funds in the expense
treasurer's account or safe must be deposited into the state treasury. The
deposit is made using the SSBP form with the Account/Budget code code
815111 for UP originating from Pure Rupiah (RM) funds.

Case Study 2
The financial transactions that occurred during December were as follows:

following:
Table 2.3. Treasurer Transaction
No. Date U raian
1. 01-12 Received SP2D-GUP in November.
2. The bank balance at the beginning of December is

01-12
IDR 200,000,000.
To fill cash, the expense treasurer takes money from the bank by
4. 03-12 check No. 601/C of
IDR 60,000,000.
5. 03-12 Paid in cash for power and service subscription fees to: 1. PLN,
amounting to Rp19,130,000 (BK 01)
2. PT. Telkom, amounting to Rp. 18,200,000 (BK 02)
3. PDAM, amounting to Rp. 16,700,000 (BK 03)
Paid by check No. 602/C procurement of food ingredients for apprentices
6. 05-12 to CV. Catering Jaya in the amount of Rp. 16,000,000 by the expense
treasurer (BK 04). On
At the same time, PPh and VAT are collected.
7. 06-12 Deposited to the state treasury VAT and PPh collected by
treasurer of expenses on CV. Catering Jaya.
8. 09-12 The disbursement treasurer takes money from the bank with
check No. 603/C in the amount of Rp. 20,000,000.
Paid cash purchase of ATK on CV. Forward Smoothly
9. 09-12 amounting to Rp. 14,500,000 (BK 05). At the time of payment, PPh
and VAT are collected.
treasurer of expenses on CV. Forward Smoothly.
check No. 604/C amounting to Rp40,000,000.
Paid official travel expenses as follows: 1. Rizal, Rp.
12,300,000 (SPPD No. 010, BK 06)
12. 15-12 2. Guntur, Rp11,260,000 (SPPD No. 011, BK 07)
3. Komeng, Rp. 14.900.000 (SPPD No. 013, BK 09)
4. Leni, IDR 12,600,000 (SPPD No. 014, BK 10)
check No. 605/C in the amount of IDR 40,000,000.
Paid cash to CV. Sane Source, repair costs
14. 18-12 office building amounting to Rp. 17,600,000 (BK 11), collected with
PPh and VAT.
treasurer of expenses on CV. Sane Source.
From the transaction above, calculate the amount of Nil Inventory Replacement
(GUP) at the end of the FY that must be submitted by the expenditure treasurer and the
remaining UP that must be deposited!

Answer:
The treasurer pays expenses for the month of December in the amount of
IDR 153,190,000.00 so that the remaining UP that must be deposited is
IDR 36,810,000.00
Letter of Request for Payment for Reimbursement of Inventory Money,

hereinafter referred to as SPP-GUP, is a document issued by
Commitment Making Officer (PPK), which contains responsibilities and
Request for refund of Stock Money payment. The Commitment Making Officer
(PPK) issues the SPP-GUP for replenishment of the UP.
Issuance of SPP-GUP is accompanied by supporting documents as
following:
1. List of Payment Request Details;

2. Proof of expenditure in accordance with applicable regulations;
3. SSP that has been confirmed by KPPN.

The agreement/contract and its tax invoice are attached for the value of
transactions that must use the agreement/Contract as regulated
in the legislation regarding the procurement of goods/services
government. Request for UP replacement payment (GUP) submitted
to PPSPM no later than 5 (five) working days after the evidence
support is received completely and correctly. Request submission
payment for replacement of UP (GUP) to the Letter Issuing Officer
Payment Order (SPM), must be accompanied by related documents
as attachments. These documents include:
2. Proof of Purchase/Receipt/Proof of Payment;
3. Tax Payment Letter (SSP) which has been confirmed by KPPN;
4. Work Order (if required);
5. Minutes of the handover of goods/services;
6. Permit/Dispensation (if required);
7. Other documents as required.
The GUP Cash and GUP Nil payment documents are the same, which is
differentiate is
1. The type of SPP in the form has a choice of GUP or GUP Nil;
2. The value of the Payment Order, there is a discount for UP refunds
so the SPM value is nil.
3. KKP GUP

Government credit card holders take responsibility

on expenses made. Government Credit Card Holder
collect documents in the form of:
1. Billing (e-billing)/ Temporary Billing List generated from the banking system of
the Government Credit Card Issuing Bank, the most
contains a bit of information:
a. the name of the Credit Card holder;

b. Government Credit Card number (account number);
c. the date of printing of the Temporary Billing List;
d. transaction date (transaction date);
e. bookkeeping date (post date);
f. description (description);
g. transaction value (amounts); and
h. sub-total bill.
2. Assignment Letter/Office Travel Letter/Agreement/Contract; and
3. proof of expenditure which includes receipts/proof of purchase accompanied by
with a tax invoice, Tax Payment Letter (SSP) and/or proof
state revenue in accordance with the provisions of laws and regulations
invitation in the field of taxation.
Based on the above documents, the Credit Card Holder
The government makes:
1. List of Real Expenditures for Operational Activities and Capital Expenditures

With a Government Credit Card; and/or
2. List of Real Expenditures for Official Travel Activities Positions with
Government Credit Card.
PPK conducts testing of paid shopping documents

using a government credit card. Based on the results
testing, the PPK certifies part or all of the evidence
issuing and issuing Government Credit Card DPT.
Based on the issued Government Credit Card DPT,
PPK on behalf of KPA issues SPBy no later than 2 (two) working days
after the Government Credit Card DPT is stipulated. PPK conveyed
SPBy to BP/BPP no later than 1 (one) working day after issuance.
In the event that the SPBy test has met the requirements, BP/BPP
submit a request for replacement of the Government Credit Card UP to
PPK by submitting SPBy, list of levies/tax deductions/not
tax on invoices in SPBy, along with supporting documents.Submission

request for replacement of UP for Government Credit Cards shall be made

no later than 2 (two) working days from the receipt of SPBy. PPK issues and
submits SPP-GUP Government Credit Cards to PPSPM at least
no later than 5 (five) working days after supporting documents and evidence
received completely and correctly.
Submission of SPP-GUP/SPM-GUP Government Credit Card issued
separately with SPP-GUP Tunai/SPM•GUP Tunai. For
office travel expenses, submission of SPP-GUP / SPM
Government Credit Card GUP uses 1 (one) nominative list
official travel for positions that specifically contain payment components
originating from the UP of Government Credit Cards.
If the SP2D GUP KKP has been issued, the Treasurer will
pay KKP bills to the issuing bank. Payment by
Expenditure Treasurer taking into account deductions and
tax collection that must be carried out by the Expenditure Treasurer.

Exercise
So that participants can understand the material for Learning Activity 2 about
Replacement of UP (GUP) then the participants are asked to do the exercises
below this. If the participants in the work find obstacles then
participants can reopen the discussion related to the exercise in
learning activities from the exercise.
In April the treasurer of KPKNL Bogor has UP
IDR 100,000,000.00, PPK conducts the following transactions:
No. Date U raian
1. 1 The bank balance at the beginning of December amounted to

Rp80,000,000. and in Cash IDR 20,000,000.00
2. 4 To fill cash, the expense treasurer takes money from the bank by check
No. 601/C in the amount of IDR 50,000,000.
3. 4 CV invoice. Adidarma, the cost of consulting services for office
building repairs is Rp. 27,600,000
4. 5 Honorarium for waiters IDR 5,000,000.00
Power and service subscription fees to:
5. 6 1. PLN, Rp9,130,000
2. PT. Telkom, amounting to Rp9,200,000
3. PDAM, amounting to IDR 4,700,000
6. 10 The disbursement treasurer takes money from the bank by check No.
603/C in the amount of IDR 30,000,000.
7. 10 Purchase ATK on CV. Forward Smoothly Rp.14,500,000
8. 15 Procurement of fuel at gas station 0123 is Rp. 1,500,000.
Paid official travel expenses as follows: 1. Rizal, IDR
9. 25 2,300,000 (SPPD No. 010, )
2. Guntur, IDR 2,260,000 (SPPD No. 011,)
3. Komeng, IDR 4,900,000 (SPPD No. 013, )
10. 26 CV invoice. Sumber Waras, the cost of repairing the office building is
IDR 67,600,000.00
1. Identify the transactions that can be paid with UP and mention it!
2. When is the fastest deadline for the Treasurer to apply for the GUP!
3. Calculate the minimum GUP value for April!
4. Calculate the maximum GUP value that can be submitted in April!
5. Calculate the remaining UP funds on April 30!
6. Explain the administrative requirements for submitting the SPP-GUP!

Summary
1. Replacement (GUP) Contents, are UP funds that are replenished (revolving) from KPPN as the BUN
Proxy, to the expense treasurer account, automatically from the proposed liability. The total amount
of SPP or SPM-GUP Cash is the accumulation of the number of payment receipts/receipts generated
from Normal UP or Changes in UP.
The total amount of SPP or SPM-GUP Cash, must be at least 50% of the UP
Normal or Change UP.
2. Issuance of request for payment for replacement of Money Supply (GUP)
Nothing is done in the case of:
a. the remaining funds in DIPA that can be paid with a minimum UP
equal to the amount of UP given;
b. as UP's responsibility carried out at the end of the year
budget;
c. UP is not needed anymore.
3. Request for Payment for Reimbursement of Inventory Money, hereinafter referred to as SPP-GUP, is a
document issued by the Commitment Making Officer (PPK), which contains accountability and
request for payment of Stock Money.

LEARNING ACTIVITY 3
ADDITIONAL INVENTORY MONEY
LEARNING INDICATORS
A. Calculating Additional Money Supply (TUP)

B. Develop a Plan for the Use of Additional Funds
Money Supply (RPD TUP)
C. Carry out the responsibility for Additional Money
Inventory TUP (PTUP)
A. Additional Calculation of UP
Additional Inventory Money, hereinafter referred to as TUP, is
money given to the satker for urgent needs
urgently within one month exceeding the stipulated UP ceiling. Power
Budget Users (KPA) can submit Additional requests
Cash Inventory (TUP) to the Head of KPPN in the event that the remaining UP
the Expenditure Treasurer is not available enough to finance
activities that are urgent / cannot be postponed. Terms of use
Additional UP Cash funds are:
1. Used and accounted for for a maximum of 1 (one) month
since the date SP2D is issued;
2. Not used for activities that must be carried out with
LS payment.
Additional UP can be submitted by the K/L satker even though the use of
UP has not reached 50%. This additional UP is proposed in the framework of the Satker
the person concerned requires funding in excess of the remaining UP funds
available to the disbursement treasurer, for urgent needs.
Basically TUP should be minimized its use. This matter
depends on needs planning and expenditure management
carried out by the PPK. Use of urgent needs
Basically, it has to be selective.
Case study
In March the treasurer gets the Inventory Money

IDR 50,000,000,-. As of March 20, the treasurer has
pay a bill of Rp. 24,000,000,-. The rest of UP funds in
treasurer is Rp. 26,000,000, -. At the end of March there was a request from
the partner Organization Unit to advance the event
workshop. PPK together with the person in charge of the activities prepare a plan

funding needs. The amount of education and training needs is Rp. 30,000,000.-.
What is the solution to meet these funding needs!
Answer:
There are three alternative solutions to meet the needs of education and training activities,
that is:
1) the treasurer immediately asked the PPK to prepare

transactions that can be paid so that the amount of UP usage
to more than 50%, which is a minimum of paying transactions
IDR 1.000.000,-. Furthermore, the PPK can apply for a replacement
UP.
2) Arranging spending for education and training activities so that they can be paid
with direct payments.
3) Because the balance of UP funds at the Treasurer is Rp.26,000,000, - not enough
for education and training needs, the treasurer can submit

Additional Inventory amounting to Rp.30,000,000,-.
The Budget User Proxy (KPA) submits a TUP request to the Head of KPPN as
the Proxy of the State General Treasurer (BUN)
accompanied by details of the planned use of TUP and other documents
required by the BUN Proxy (KPPN) in the context of using the TUP.
On the basis of the request for Additional UP from the Budget User Proxy
(KPA), the Head of KPPN conducts an assessment of:
1. Expenditures on the details of the TUP usage plan are not
is an expense that must be made with payment
LS;
2. Expenditures on the details of the planned use of TUP are still/enough

available funds in DIPA;
3. The previous TUP has been fully accounted for;
4. The previously unused TUP has been deposited into the State Treasury.
There are several conditions that KPA must pay attention to in relation to:
KPPN approval on the TUP proposal, namely:
1. Under certain circumstances, if the KPA has not been held accountable
the entire TUP of the previous period and/or the remaining TUP has not been deposited,
KPPN can approve the next TUP request after receiving

approval of the Head of the Regional Office of the Directorate General
Treasury;
2. In the event that KPA submits a TUP request for needs exceeding
within 1 (one) month, the Head of KPPN can give approval by:
consideration of activities to be carried out takes time
more than 1 (one) month.

For submitting TUP requests that have met the conditions
applicable law, the Head of KPPN may give partial or partial approval
all requests for TUP through a letter of approval for granting TUP.
Vice versa, the Head of KPPN will reject the TUP request in the event that the submission of
the TUP request does not meet the provisions.
The approval or rejection is carried out no later than 1 (one)
working days after the letter of submission of the TUP request is received by KPPN.
B. Preparation of Funds Utilization Plan

One of the documents required to apply
Additional Cash Inventory is the Details of the Plan for the Use of Funds (RPD). This document
contains a detailed expenditure plan that will be carried out by the K/L work unit in the relevant
month. This document must contain information about the type of activity/work,
and the amount of funds, and so on, which will be used by KPPN as the accountability of the
satker. reference for put in order delivery Letter
The preparation of RPD by K/L work units must pay attention to the ability of activities to
absorb funds which is closely related to the volume and readiness of the satker resources. RPD
cannot be used
means to attract as much TUP as possible, with the intention of
returned/deposited to the state treasury if not absorbed. So, RPD should be
reflects the real need for funds of the satker, and is not a fund
backup.

Case study
In March, the Financial Education and Training Center was asked by partners to
organize training ahead of schedule. Beginning
planned for June, partners asked to be held in March for two classes. Prepare a plan for the use
of funds for requests
TUP for the training activities!
Answer:
The plan for using the education and training activity funds for 2 classes is as follows:
following.
Figure 3.1 TUP RPD Form
Letter of Request for Additional Payment of Inventory Money
hereinafter referred to as SPP-TUP is a document issued by
Commitment Making Officer (PPK), which contains payment requests
Additional UP. Letter of Request for Additional Payment of Money
Inventory (SPP-TUP) is issued by PPK and submitted to
PPSPM no later than 2 (two) working days after receipt of approval
TUP from the Head of KPPN. The Commitment Making Officer (PPK) issues the SPP-TUP and
is accompanied by documents including:
1. Details of the use of funds signed by KPA/PPK
and Expenditure Treasurer;

2. Statement letter from KPA/PPK;

3. TUP application letter that has obtained TUP approval
from the Head of KPPN.
C. Accountability of TUP (PTUP)

Accountability TUP is process for
responsible for spending paid by using
Additional Money Supply. Basically PTUP is in the process
the same as the replacement of UP (GUP). Shopping transactions that are
using TUP funds are accounted for separately from GUP.
Additional UP must be accounted for within 1 (one) month
and can be done in stages. In the case of 1 (one) month
since the TUP SP2D was issued, it has not been ratified and
TUP accountability, the Head of KPPN submits a warning letter to KPA. The
remaining TUP which is not used up must be deposited into the State
Treasury no later than 2 (two) working days after the deadline. For the
extension of additional UP liability beyond 1 (one) month, KPA submits an
application for approval to the Head of KPPN.
The Head of KPPN gives approval for the extension of liability
TUP with consideration:
1. KPA must account for the TUP that has been used;
2. KPA conveys the ability to account
statement
for the remaining TUP for no for
more than the following 1 (one) month.
The document used in the PTUP is a Letter of Request for Payment of

Additional Accountability for Inventory Money, hereinafter referred to as SPP-
PTUP. SPP-PTUP is a document issued by the Commitment Making Officer
(PPK), which contains a request for accountability for the Additional Money
Supply (TUP). The issuance of SPP-PTUP is accompanied by the following
supporting documents:
2. Proof of expenditure in accordance with applicable regulations;
3. SSP that has been confirmed by KPPN.

The agreement/contract and its tax invoice are attached for the value of
transactions that must use the agreement/Contract as regulated
in the legislation regarding the procurement of goods/services

government. Accountability Payment Request Letter

The additional Inventory Money (SPP-PTUP) is submitted to:
PPSPM no later than 5 (five) working days before the deadline
TUP accountability and completed with documents in accordance with the provisions
apply.
Submission of the SPP-PTUP request to the Letter Issuing Officer

Payment Order (SPM), must be accompanied by related documents
as attachments. These documents include:
2. Proof of Purchase/Receipt/Proof of Payment;
3. Tax Payment Letter (SSP) which has been confirmed by KPPN;
4. Work Order (if required);
5. Minutes of the handover of goods/services;
6. Permit/Dispensation (if required);
7. Other documents as required.
Commitment Officers using TUP for spending may not be in accordance
with the planned use of funds. PPK through KPA must submit a letter of
Explanation of the Incompatibility of Use of TUP Funds to the Head of KPPN.
The explanation letter contains the reasons for the inappropriate use of TUP
with the following table:
Table 3.1. TUP Fund Mismatch Form
Plan Use
Appropriate/Not
No. Use of Funds Fund Reason
In accordance
TUP (SPM-TUP) (SPM-PTUP)
Account .......... Account ..........
1 Rp...... for Rp. .............for
needs .......... needs ..........
Account .......... Account ..........
2 Rp..............for Rp. .............for
needs .......... needs ..........
etc
By using the DIPA assumption as shown in Table 3.1.

with UP Rp200,000,000, -, in March happened
transactions as shown in the table below.

Table 3.2. Treasurer Transactions in March
No. Date U raian
1. 01 Received SP2D-GUP amounting to Rp200,000,000,-

2. 01 Bank balance on 02 is Rp200,000,000
Withdraw cash to the bank for IDR 80,000,000
3. 02
a. Electricity to PLN of Rp. 14,600,000 (BK21)

4. 02
b. Telephone to PT. Telkom Rp. 18,700,000
(BK22)
Paid in cash the waiter's honorarium of Rp. 12,000,000 (BK
5. 06
24)
Withdraw cash to the bank for IDR 60,000,000
6. 07
Paid cash for office building painting to CV Mega
7. 9 Jaya in the amount of Rp. 20,620,000 (BK 25), collected and
deposited PPh and VAT to the state treasury on the same day.
Paid in cash, purchase of ATK for supplies to CV Pelangi amounting
8. 10 to Rp. 16,850,000 (BK 26), collected PPh and
PPN.
9. 11
a. Indira, Rp. 13.200.000 (SPPD on 11-03 No. 0137, BK 27)
10. 11
b. Rudy, Rp. 12,400,000 (SPPD on 11-03 No. 0138, BK 28)
c. Rizki, IDR 15,300,000 (SPPD on 11-03 No. 0139, BK 29)
11. 12
Paid cash for maintenance of official cars to Auto 2000
12. 12 amounting to Rp13,500,000 (BK 30), collected and deposited with
Paid in cash, purchase of ATK for supplies to CV Razer Jaya amounting
13. 14 to Rp. 15,430,000 (BK 31), withholding income tax
and VAT.
14. 15 Deposited to the state treasury PPh and VAT an CV RazerJaya
15. 15 Submission of SPP TUP according to RPD, which is Rp. 31,302,000,-
16. 16 SP2D TUP of Rp. 31.302.000,-
Withdraw cash from the bank for IDR 35.000.000
17. 17
ATK cash payment for training purposes to CV
18. 28
Razer jaya Rp 15,430,000,-
Cash payment for consumption for education and training purposes
19. 28
Catering Ana Rp. 10,500,000,-

Cash payment for hostel equipment for necessities

20. 28
training to CV Edi jaya in the amount of Rp.4.100.000,-
Cash payment for regular meeting snack consumption to the store
21. 29
delicious cake jaya Rp 2,100,000, -
From the transaction above, try to calculate the nominal amount for each
each List of Reimbursement Payment Request Details
Inventory (GUP) Fill in at the end of March, calculate for payments that
comes from TUP and how much is the remaining TUP that must be deposited
Answer
Total GUP Content is IDR 173.700.000,- with transaction details
as follows:
Table 3.3. GUP Transactions
No. Date U raian
a. Electricity to PLN of Rp. 14,600,000 (BK21)

1. 02
b. Telephone to PT. Telkom Rp. 18,700,000
(BK22)
Paid in cash the waiter's honorarium of Rp. 12,000,000 (BK
2. 06
24)
Paid cash for office building painting to CV. Mega Jaya Rp. 20,620,000
3. 09 (BK 25), collected and deposited
Paid in cash, purchase of stationery for supplies to CV. Pelangi
4. 10 Rp.16,850,000 (BK 26), collected PPh
and VAT.
a. Indira, Rp. 13.200.000 (SPPD on 11-03 No. 0137, BK27)
5. 11
b. Rudy, Rp. 12,400,000 (SPPD on 11-03 No. 0138, BK 28)
c. Rizki, IDR 15,300,000 (SPPD on 11-03 No. 0139, BK 29)
Paid cash for maintenance of official cars to Auto 2000
6. 12 amounting to Rp13,500,000 (BK 30), collected and deposited with
Paid in cash, purchase of stationery for supplies to CV. Razer Jaya
7. 14 Rp. 15,430,000 (BK 31), collected
PPh and VAT.

Total PTUP is IDR 30,030,000 with transaction details

as follows:
Table 3.4. PTUP Transaction
No. Date U raian
1. 28 ATK cash payment for training purposes to CV

Razer jaya Rp 15,430,000,-
Cash payment for consumption for education and training purposes
2. 28
Catering Ana Rp. 10,500,000,-
3. 28 Cash payment for hostel equipment for necessities
training to CV. Edi Jaya Rp.4.100.000,-
The remaining TUP that must be deposited is IDR 1,299,000,-
D. TUP KKP
KPA may apply for a Government Credit Card TUP to finance activities that
are urgent, cannot be postponed, and/or
or LS Payment cannot be made. Submission of TUP for Government Credit Cards
is carried out by submitting a request for approval
TUP of Government Credit Cards to the Head of KPPN accompanied by:
1. plan for spending limit (limit) of the Government Credit Card TUP;
2. Details of the expenditure plan to be financed with the Government Credit Card
TUP signed by KPA and BP/BPP; and
3. Planned period of use of TUP Credit Card spending limits
Government (start-end) .
Based on the application for the approval of the Government Credit Card TUP,
The Head of KPPN conducts an assessment of:
1. the value of the spending limit (limit) of the Government Credit Card TUP is still/
sufficiently available in DIPA;
2. expenditure on the details of the use plan to be financed with the TUP of the
Government Credit Card is not an expenditure that must be made with LS
Payments;
3. previous Government Credit Card TUP accountability;
4. TUP Credit Card spending limit usage period
Government to be awarded (from•to); and
5. limit on the type of shopping that can be paid via UP Credit Card
Government.
In the case of submitting an application for TUP for a Government Credit Card

has complied with the provisions, the Head of KPPN gives approval
in part or in whole through the issuance of a Letter of Approval for Granting
UP. In the case of submitting an application for TUP for a Government Credit Card
does not meet the provisions, the Head of KPPN refuses the TUP Card application
Government Credit. Approval or rejection of TUP Credit Card
The government is submitted to the KPA no later than 1 (one) working day
after the application letter for approval of TUP Credit Card
The government is accepted by KPPN.
Based on the Approval Letter for Giving Credit Card TUP

Government, Government Credit Card Administrator submit a
request for an increase in the government credit card limit
temporarily to the Government Credit Card Issuing Bank through
electronic mail and/or other fastest means.
For requests for a temporary increase in spending limits,
The Government Credit Card Administrator must inform:
1. the value of the increase in the government credit card spending limit (originally
Becomes) ;
2. the period of increasing the spending limit (limit) for Government Credit Cards (from
until) ; and
3. Government Credit Card number and name. to the Card Issuing Bank
Government Credit.
In the case of information on requests for increase in spending limits (limit)

Government Credit Card has been temporarily fulfilled, Issuing Bank
Government Credit Cards increase the Card spending limit
Government credit on a temporary basis. In terms of request information
temporary increase in government credit card spending limits
is not fulfilled, the Government Credit Card Issuing Bank refuses
request for an increase in the Government Credit Card spending limit.
The use of the Government Credit Card TUP is valid for a period of
no later than 30 (thirty) calendar days since the Card Issuing Bank
Government Credit increases the credit card spending limit
Government
Government Credit Card TUP must be accounted for

before the payment due date. Credit Card Administrator
The government monitors the return of the spending limit (limit)
Government Credit Card temporarily to the initial spending limit
after the validity period of the use of the Government Credit Card TUP expires.

E. PTUP KKP
The administration of the KKP GUP evidence applies mutatis mutandis
to the provisions of the administration of evidence, billing and

settlement of bills, and testing of payment orders at PTUP
Government Credit Card. In the event that the SPBy test has met
requirements, BP/BPP submits Request payment
accountability of the Government Credit Card TUP to PPK with
submit SPBy, list of levies/tax/non-tax levies on
invoices in SPBy, along with supporting documents. Request submission
TUP accountability payments for Government Credit Cards are made
no later than 2 (two) working days from the receipt of SPBy.
PTUP KKP bill payment applies the same as payment
KKP GUP bill. Furthermore, the KKP administrator said that:
KKP limit has returned to normal.

Exercise
A satker is assumed to have a DIPA/POK with a ceiling allocation
budget as in table 3.1. below this. Assuming the whole shopping
goods will be paid with UP, calculate the amount of additional UP that is still
withdrawn by the treasurer of expenditure.
(in thousands of rupiah)

Code Satker Name,
Satker //F/ Activities, Outputs, Shopping Shopping Shopping Source
SF/P/K/O/ Components, and Class Employee Goods Capital Fund
K/KB Shopping
321456 Balai Pom Malang 1,254,000 9,480,000 1,620,000
051.01.03 Pgwsn. Medicine

1,254,000 9,480,000 1,620,000
& Food Pmriksn.
Drug &
1971 1,254,000 9,480,000 1,620,000
Food
1971,994 Office Services 1,254,000 9,480,000

001 Salaries and Shopping 1.254,000
5111 Allowances Salaries RM

978,000
and Shopping
5121 Allowances Honorarium 140,000 RM
5122 Shopping Overtime 136,000 RM
002 Operations and - -

9,480,000
Equipment Maintenance/
A - 1,624,000 -
Blj Equipment.
5211 Operational Goods 1,624,000 RM
- 1,875,000 -
Subscription Power Services
B 5221 Shopping for BUILDING 1,875,000 RM
MAINTENANCE SERVICES - -
C 2,382,000
Maintenance Shopping
5231 2,382,000 RM
D Vehicle maintenance - 1,169,000 -
5231 Maintenance Shopping 1,169,000 RM

Coordination/ - -
E 2,430,000
Supervision
5241 Travel Shopping 2,430,000 RM

Code Satker Name,

Satker //F/ Activities, Outputs, Shopping Shopping Shopping Source
SF/P/K/O/ Components, and Class Employee Goods Capital Fund
K/KB Shopping
1971.952 Internal Service
Overhead 720,000
010 Infrastructure 720,000
5321 blj. Equipment and RM

720,000
Machinery
1. Based on POK data. make a plan for the use of spending funds
business trip that will be submitted Additional UP!
2. Write down what documents must be attached/prepared by
expenditure treasurer in the application of Additional UP (TUP)!
3. Explain why the application for Additional UP must attach an account
last Expenditure Treasurer!
4. Write down what documents must be attached/prepared by the expense treasurer in the
submission of UP Additional Accountability (PTUP)!
5. Prepare the Accountability payment request document

Additional UP above!

Summary
1. Additional Inventory Money, is a work advance given by KPPN as the BUN

Proxy to the K/L work unit, as an addition
from the Normal UP that has been received by the satker. Additional UP is
urgent or runs out within one month (30 days) calendar, from the date of
SP2D TUP until SPM-GUP is received by the counter
KPPN.
2. Additional UP can be proposed by the K/L satker even though the use of Normal
UP or PUP has not reached 50%. This additional UP is submitted in
the framework of the work unit concerned requires funding that exceeds the remaining
UP funds available at the expense treasurer, for urgent needs. The Budget
User Proxy (KPA) submits a TUP request to the Head of KPPN as the Proxy
of the General Treasurer
State (BUN) accompanied by:
a. Details of the planned use of TUP;

b. Other documents required by the BUN Proxy (KPPN) in the context of
using the TUP.
3. For the extension of additional UP liability beyond 1 (one) month, the Budget
User Proxy (KPA) submits an application for approval to the Head of KPPN.
Head of KPPN gives approval
extension of TUP's liability with the consideration of:
a. KPA must be responsible for the TUP that has been used;
b. KPA conveyed statement ability for
responsible for the remaining TUP no more than 1 (one) month
next.

LEARNING ACTIVITY 4
MONEY MANAGEMENT
INVENTORY SOURCES OF FUNDS
PNBP
LEARNING INDICATORS
A. Counting Money Inventory Source of Revenue

Non-Tax Country
B. Calculate the maximum disbursement
C. Submitting UP and TUP withdrawals of PNBP funds
A. Calculation of UP
Budget Implementation List (DIPA) sourced from funds
Non-Tax State Revenue (PNBP) is a source of DIPA funds that
comes from PNBP deposits to the state treasury, which is carried out by
K/L work that has PNBP and gets permission from the Minister
Finance as PNBP manager. K/L work units that get
funds in DIPA, some of which are sourced from
Non-Tax State Revenue (PNBP). Satker who has resources
Funds like this are the K/L satker whose main tasks are carried out and
its functions are in accordance with the fields regulated in the PNBP Law.
PNBP receipts given by the satker are received, recorded,
reported, and deposited into the state treasury by the treasurer of receipts. From
the PNBP deposit, with the approval of the Minister of Finance, the satker
concerned can withdraw and use the funds
(PNBP) to finance its activities, with a certain proportion that
determined by the Minister of Finance. After being listed in DIPA as
source of PNBP funds, the satker can apply for withdrawal of funds to be used
to finance activities. One of the withdrawals in order
payment for spending from DIPA PNBP is through the Money Supply.
UP funds originating from non-tax revenue sources can be withdrawn and
managed by the expenditure treasurer, with certain formulas/formulas in
accordance with applicable regulations. Payment of bills for the burden of
state expenditure originating from the use of PNBP, is carried out through the
following steps:
1. The Satker using PNBP uses PNBP according to the type of PNBP and the
highest limit of PNBP that can be used as determined by the Minister of
Finance.
2. The highest limit of PNBP that can be used is the maximum disbursement
of funds (MP) that can be made by the relevant Satker.
Satker can use PNBP after PNBP is deposited to cash
country based on confirmation from KPPN.

3. In the event that PNBP is determined to be used centrally,

payment is made based on the Disbursement Ceiling according to the Letter
Circular/Regulation of the Director General of the Treasury.
4. The amount of disbursement of PNBP funds as a whole cannot be

exceed the PNBP ceiling of the relevant Satker in the DIPA.
5. In the event that the realization of PNBP exceeds the target in the DIPA,
the addition of the ceiling in the DIPA is carried out after receiving
approval of the Minister of Finance cq Director General of Budget.
Withdrawal of DIPA funds sourced from State Revenue
Non-Tax (PNBP) by work units of Ministries and Institutions can
carried out in accordance with the provisions of the regulations below.
1. Government Regulation Number 45 of 2013;
2. Regulation of the Minister of Finance Number 190/PMK.05/2012;
3. Regulations regarding the withdrawal of related PNBP funds.
According to the procedure for withdrawal, use of funds, and

accountability, the work unit that has a source of PNBP funds in
DIPA, can be distinguished as follows:
1. PNBP User Agencies
a. Centralized Deposit (centralized)
b. Decentralized Deposit (decentralized)
2. Non-BHMN State Universities
3. Public Service Agency
The discussion material in this module is for the satker who
status as a PNBP User Agency whose management is
centralized and decentralized.
Mechanism of financial management in BLU and PTNBH
carried out flexibly in accordance with the prevailing financial governance
determined by the head of each institution. Great flexibility
referred to remain guided by the management of state finances
in accordance with the principles of good governance.
B. Calculation of Maximum Disbursement

In general, funds originating from PNBP can be disbursed
maximum according to the following formula:
MP = (PPP x JS) – JPS

MP = maximum disbursement of funds

PPP = proportion of expenditure ceiling to income
JS = deposit amount
JPS = amount of previous disbursement of funds up to SPM
last published
In submitting the SPM-UP/TUP/GUP PNBP to the KPPN, the satker
the user must attach the MP Count List. For satker
users whose deposits are made centrally, disbursement of funds
specifically regulated by Circular Letter of the Director General of State Treasury
without attaching SSBP. Satker of users who deposit on
each unit (not centralized), disbursement of funds must attach
proof of SSBP deposit which has been confirmed by KPPN.
The proportion of the ceiling of expenditure to income (PPP)
for each user satker, arranged by letter
Decree of the Minister of Finance in force. Amount of disbursement of funds
PNBP as a whole must not exceed the PNBP ceiling of the working unit that is
concerned in the DIPA. Accountability for the use of funds
UP/TUP PNBP by the PA Proxy, is carried out by submitting the SPM GUP,
both content/ revolving, as well as nil/approval to the local KPPN. Special
state universities as users of PNBP (non-BHMN), the remaining funds
PNBP deposited at the end of the fiscal year to the state treasury account,
can be withdrawn up to the same amount at the beginning
the following fiscal year, even though DIPA has not been received and is
part of the PNBP target listed in the DIPA of the fiscal year
next.
The remaining PNBP funds from user satkers other than state universities,
deposited into the state treasury account at the end of the fiscal year,
is part of the realization of PNBP receipts for the next fiscal year
and can be used to finance activities after receipt of DIPA. The remaining UP/
TUP sources of PNBP funds until the end of the year
the budget that is not deposited into the state treasury account, will be taken into
account at the time of submitting the disbursement of UP funds for the fiscal year
next.

C. Withdraw UP and TUP

As with DIPA sourced from Pure Rupiah (RM), withdrawals of UP funds
from PNBP DIPA can also be carried out as needed, both Normal UP,
Additional UP, Changes to UP, and
Dispensation. Withdrawals of UP and TUP funds are carried out according to
need and using the applicable provisions as follows:
described below.
Satker users of PNBP can be given UP of 20% (twenty percent) of the
realization of PNBP that can be used according to the PNBP ceiling
in DIPA a maximum of IDR 500,000,000 (five hundred million rupiah).
Realization of PNBP, including the remaining Maximum
Disbursement (MP) of PNBP funds for the previous fiscal year. In case of UP
not sufficient, can apply for TUP of 1 (one) real need
month by taking into account the Maximum Disbursement (MP) limit.
UP/TUP payments for PNBP User Satkers are made separately
from UP/TUP originating from Pure Rupiah.
Satker of PNBP users who have not received the Maximum
Disbursement (MP) of PNBP funds can be given a UP of a maximum of 1/12
(one twelfth) of the PNBP fund ceiling in DIPA, a maximum of
IDR 200,000,000 (two hundred million rupiah). These conditions can be done
for PNBP users as follows:
1. Has obtained the Maximum Disbursement (MP) of PNBP funds
but has not yet reached 1/12 (one twelfth) of the fund ceiling
PNBP on DIPA; or
2. Have not obtained the Disbursement Ceiling.
Submission of Request for Payment (SPP) for UP,
Additional UP, and Replacement of UP (GUP) DIPA sourced from
PNBP must be carried out in accordance with the applicable terms and conditions.
Likewise with the documents that must be attached to the SPP
the. Terms of submission and required attachment documents
on the SPP DIPA PNBP are as follows:
1. Request for Payment of Inventory Money (UP)

UP Payment Request Letter (SPP) for DIPA sourced from PNBP
funds, is an SPP request for work advances, which can be submitted for
the first time after the satker receives DIPA.

The SPP UP submission must be accompanied by the following documents:
a. List of calculations and SSBP of the previous year;

b. Realization of previous year's PNBP withdrawal;
c. Decree on the proportion of PNBP withdrawals from
the minister/chairman of the relevant institution;
d. Maximum Disbursement (MP) Calculation.

2. Request for Additional Payment UP
The Budget User Authority (KPA) can apply for:
request for Additional Money Supply (TUP) to the Head of KPPN
in the event that the remaining UP at the Expenditure Treasurer is not sufficiently available
to finance activities that are urgent/cannot

postponed. Terms of use of Additional UP funds are:
a. used and accounted for for a maximum of 1 (one) month
since the date SP2D is issued;
b. not used for activities that must be carried out with
LS payment.
Budget User Authority (KPA) submits a request
Additional Inventory Money (TUP) to the Head of KPPN as the
The power of the State General Treasurer (BUN) is accompanied by:
a. Details of the planned use of TUP;

b. Other documents required by the BUN Proxy (KPPN)
for the use of TUP.
The account used for UP/TUP PNBP is 825113
As with DIPA sourced from Pure Rupiah, Satker/Agencies using

PNBP can also obtain Additional UP from DIPA sourced from PNBP.
However, this TUP can be given by KPPN after calculating the proportion
of expenditure to income from PNBP that has been deposited into the
state treasury. Submission of SPP TUP for DIPA sourced from PNBP
must be accompanied by the following documents:
a. List of deposit calculations and SSBP;

b. Details of the Plan for the Use of Funds;
c. TUP Statement Letter from KPA;

d. Decree on the proportion of PNBP withdrawals from

the minister/chairman of the relevant institution;
e. Maximum Disbursement Calculation (MP);

f. Current account showing the last balance;
g. KPA Statement Letter containing urgent needs, no
can be paid directly, and the remaining funds will be deposited
to the state treasury.
3. Request for UP Replacement Payment (GUP)

Replacement of UP for granting UP as a source of PNBP funds,
carried out after the Satker of PNBP users has obtained the Maximum
The disbursement (MP) of PNBP funds is at least the amount of the given UP.
UP size adjustments can be made to the user's Satker
PNBP that has obtained the Maximum Disbursement (MP) of PNBP funds
exceeds the UP that has been given.
After obtaining UP and TUP funds, the PNBP user satker
must realize these funds to finance its activities.
Proof of expenditure resulting from these activities, collected
to be submitted as an accountability for the use of funds.
All proof of payment originating from UP funds, is submitted in the Revolving/
Revolving GUP Payment Request Letter (SPP). Whereas
proof of expenditure originating from the Additional UP, is submitted in the SPP-
GUP Nil/ratification.
Submission of SPP-GUP both Content and Nil, must be completed
with the following documents:
a. List of Funds Usage Details
b. Proof of Purchase/Receipt/Proof of Payment
c. Copy of SSP that has been confirmed by KPPN
d. Work Order, if required
e. Minutes of inspection/handover of goods/services
f. Maximum Disbursement Calculation (MP)
g. A copy of the SSBP that has been legalized by KPA

Case study
1. It is known that the DIPA ceiling for the source of PNBP funds for a satker is Rp. 500
million, and the Proportion of Expenditures to Income (PPP) is 80%. Money
Inventories (UP) that have been withdrawn amounted to Rp100 million (20% x Rp500 million).
The amount of receipts that have been deposited into the state treasury is up to
currently Rp. 300 million.
From the above transaction, the Maximum Disbursement (MP) can be calculated
with the following formula:
MP = (80% x IDR 300 million) – IDR 100 million
MP = IDR 240 million – IDR 100 million
MP = IDR 140 million
Based on the above calculation, if the treasurer has

spend all UP funds, the treasurer can apply
accountability and reimbursement of UP funds. Treasurer can
submit a request for issuance of SPP GUP in the amount of UP funds that have been
spent.
The Budget User Authority (KPA) of the said working unit is still
it is possible to apply for an additional UP or submit a payment
directly (SPM-LS) of a maximum of IDR 40 million, which is the difference
between the amount of MP to the UP that has been withdrawn.
2. Using the example above, if the number of receipts that have been
deposited into the state treasury to date amounting to Rp200 million, MP
can be calculated as follows:
MP = (80% x IDR 200 million) – IDR 100 million
MP = IDR 160 million – IDR 100 million
MP = IDR 60 million
According to the calculation above, from the UP funds that have been withdrawn by the treasurer
expenditure of Rp. 100 million, the maximum amount that can be ratified
the state expenditure is only Rp. 60 million. Likewise, the amount of direct payments (SPM-
LS) that can be submitted by the KPA Satker/Agency Users of PNBP, is only a maximum
of Rp. 60 million.
obstacles then participants can

Exercise
So that participants can understand the material for Learning Activity 4 about
Management of UP Source of PNBP Funds, 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 the meaning of DIPA which is sourced from PNBP funds!
2. Mention the types and examples of PNBP user work units!
3. State the main differences between the PNBP and BLU user work units!
4. Judging from the process of withdrawing funds, explain the types of work units
PNBP users!
5. Explain the relationship between the main duties and functions of the receiving treasurer and
expense treasurer in the PNBP user satker!

Summary
1. Request for payment of UP for DIPA sourced from PNBP funds,

is an SPP for a work advance request, which can be submitted
the first time after the satker received the DIPA. Like the DIPA which
sourced from pure Rupiah, the K/L satker can also obtain
Additional UP from DIPA sourced from PNBP. However, additional
This UP can be given by KPPN after calculating the proportion of withdrawals
from PNBP that has been deposited into the state treasury by the satker.
2. Inventory money can be given to the user satker in the amount of 20% of the
ceiling of PNBP funds in DIPA of a maximum of Rp. 500,000,000 (five hundred
million rupiah), by attaching a List of Realized Revenues and
Use of DIPA Funds (PNBP) for the previous Fiscal Year. When UP
not sufficient, can apply for TUP as much as one month's real need by taking
into account the Maximum Disbursement (MP).
3. As with DIPA sourced from Pure Rupiah (RM), withdrawals
UP funds in DIPA PNBP can also be made as needed, both Normal UP,
Additional UP, Changes to UP, and Dispensation. Withdrawals of UP and TUP
funds are carried out according to the needs and using the applicable
provisions.

LEARNING ACTIVITIES 5
MONEY MANAGEMENT
INVENTORY SOURCES OF FUNDS
PHLN
LEARNING INDICATORS
A. Calculating UP and TUP of PHLN sources of funds

B. Explain the preparation of payment requests
(UP/TUP/GUP) PHLN source of funds
EXPENDITURE TREASURE TRAINING

A. Understanding
Management of Inventory Money sourced from Loan funds
and Foreign Grants (PHLN), can be interpreted as the number of UP
can be withdrawn by the expenditure treasurer from the DIPA spending ceiling
can be paid through UP sourced from loans and grants
Overseas.
As we know, some work units, in addition to obtaining
DIPA from Pure Rupiah and PNBP sources, can also obtain funds
from Foreign Loans or Grants. For a satker like this, for
finance the activities of carrying out the main tasks or supporting activities,
the expenditure treasurer may withdraw UP funds from the source of funds
the PHLN.
In accordance with PMK No.84/PMK.05/2015 concerning Procedures

Withdrawal of Foreign Loans and/or Grants, withdrawals of funds
sourced from Foreign Loans and Grants, can be done with 5
(five) ways, namely:
1. Transfer to R-KUN;
2. Direct Payment (PL);
3. Letter of Credit (LC);
4. Preliminary Financing (PP);
5. Special Account (Reksus).
Special Account, hereinafter abbreviated as Reksus, is a Government
account opened by the Minister of Finance at Bank Indonesia or a designated
Bank to accommodate and distribute PHLN funds and the balance can be
recovered (revolving) after being accounted for .
to the PHLN Provider. This special account will be debited with the issuance of
a Special Account Fund Disbursement Order (SP2D-RK)
by the Special KPPN Jakarta VI, as well as KPPN in the regions. Thereby
otherwise, the account will be refilled/recredited by submitting a request for
reimbursement (replenishment) by the Directorate General of Treasury
cq Directorate of State Treasury Management (Dit. PKN) to lenders.

Withdrawing PHLN funds with this special account is one

the only method of withdrawing PHLN funds that can be carried out by KPPN in
throughout Indonesia, both in the same city as the Bank Indonesia Office (KPPN
KBI) and KPPN which are not in the same city as the Bank Indonesia Office
(Non-KBI KPPN), as long as the invoice/payment is in the currency of
rupiah currency, while for bills denominated in foreign currency (forex)
can only be done by the Special KPPN Jakarta VI.
B. Fund Withdrawal Mechanism Through Reksus
Mechanism of disbursement/payment of DIPA funds sourced from

Foreign Loans/Grants, can be described in several stages
as follows:
1. Preliminary stage
In the preliminary stage there are three activities, namely opening
special account, initial deposit, and issuance
Regulation of the Director General of the Treasury.
a. Special account opening

Opening a special account is done after the loan
agreement is signed and declared effective. This activity
carried out by the Directorate General of Treasury cq the Directorate of PKN
after receiving a copy of the loan agreement and register number

loans from the Directorate General of Debt Management. On
the request for the opening of Special Specialties, Bank Indonesia will
provide a special account number for foreign loans
meant. One foreign loan is given one number
special account.
b. Initial Deposit Application
Submission of initial deposit (initial funds) is done after
related loans have a special account number at the office
Central Bank of Indonesia. This initial fund was submitted by the Directorate of
Management of the State Treasury of DJPBN to the Provider

Foreign Loans/Grants (lenders). The amount of initial
Deposits that can be submitted must be in accordance with the provisions
contained in the loan agreement in question. However, if
not regulated in the loan agreement, will be adjusted to

the ability of executing agency (responsible for activities)
in absorbing PHLN funds each period/monthly. Request
initial deposit will be submitted for four to
six times the total capacity of the executing agency in
absorb PHLN funds every month.

c. Issuance of Regulation of the Director General of Treasury
The issuance of the Regulation of the Director General of the Treasury is carried out
by the PKN Directorate as an elaboration of a loan
agreement. The Regulation of the Director General of Treasury is sent to

KPPN in the area that will carry out the distribution of funds
activities derived from these foreign loans.
This Regulation of the Director General of Treasury serves as a guide
implementation of payments on foreign loans. For
one foreign loan will be issued a Director General Regulation

Treasury.
Matters regulated in the related Perdirjen Treasury
payment for activities whose funds are partly or entirely derived from
from PHLN, among others, contains:
a. project/activity name and loan number;
b. loan signing date;
c. loan register number and special account;
d. effective date and deadline for loan withdrawal;
e. the amount of the loan and initial funds (initial deposit);

f. the person in charge of the project/activity (executing agency);
g. terms/procedures and payment terms;
h. reporting and delivery of documents;
i. description of the category and percentage of financing.

2. Withdrawal of Special Funds
Implementation of PHLN fund withdrawals with account procedures
This special program can be done in two ways, namely by direct payment to the entitled/
partners or by the mechanism of providing money supply (UP).
a. Direct payments to those who are entitled
Direct payments to those who are entitled to receive
understood as the implementation of payments made

by KPPN, directly to the entitled party/partner based on an Account

Direct Payment Order
Direct Special (SPM-LS RK) submitted by User
Budget/Power User Budget/Satker, in accordance with
valid proof of payment.
This direct payment is used for
implementation of procurement of goods/services, including procurement
goods and services to be carried out on their own (self-managed)
the value is above Rp. 50 (fifty million rupiah), or with a value of
regardless of the valid proof of expenditure.
b. UP fund provision mechanism
As well as the allocation of money supply sources of funds
Pure Rupiah, money supply source of PHLN funds is
advance payment for work with a certain amount that is revolving
revolving, given to the treasurer of expenditure
only to finance daily operational activities
offices that cannot be done with payment
direct.
Provision of UP funds as a source of PHLN funds can be done
for the following purposes:
1) procurement of goods/services up to Rp. 50 million for
each type of goods/services/each provider of goods/services in
classification of expenditures that can be paid with UP.
2) Necessities which according to applicable regulations do not
made by direct payment.
Inventory money sourced from PHLN, such as:
In the case of UP Pure Rupiah funds, it can be in the form of Normal UP,
UP Changes, UP Additions, UP Dispensations, and
UPS replacement. The UP funds are proposed and managed by
the spending treasurers of each satker.
For activities that have a combined source of funding between
Pure Rupiah and PHLN with a proportion of
certain amount (loan portion/RM), money supply from source
RM funds (co-funding), can be withdrawn through the mechanism
UP pure rupiah. Meanwhile, UP PHLN is specifically used for
finance expenditures with PHLN sources of funds.

C. How to Calculate UP and TUP

In accordance with Minister of Finance Regulation No. 190/PMK.05/2012 as
amended by PMK No.178/PMK.05/2018 concerning Payment Procedures for the
Implementation of the State Budget, the provision of money supply (UP) for DIPA
sourced from PHLN funds, also follows the provisions are regulated as follows:
a. Rp100,000,000 (one hundred million rupiah) for the type of expenditure ceiling
that can be paid through UP up to Rp2,400,000,000 (two billion four hundred
million rupiah)
b. Rp. 200,000,000 (two hundred million rupiah) for the type of expenditure that is
can be paid through UP above Rp2,400,000,000 (two billion four
hundred million rupiah) up to Rp6,000,000,000 (six billion rupiah)
c. IDR 500,000,000 (five hundred million rupiah) for the type of expenditure ceiling
can be paid through UP above Rp6,000,000,000 (six billion
rupiah).
Inventory money above, can be given for expenses
expenditure:
1. shopping for goods;
2. capital expenditures;
3. miscellaneous shopping.
The account used for UP/TUP payments sourced from

PHLN is 825112
If the UP obtained by the treasurer is the spending of the satker from the formula
above is not sufficient then it is possible to get
Additional UP for certain activities in urgent time.
KPA can apply for TUP to the Head of KPPN in the event that the remaining UP is
Not enough Expenditure Treasurer is available to finance activities
which are urgent/cannot be postponed. Terms of use TUP
is as follows:
1. used and accounted for no later than 1 (one) month since
the date the SP2D was issued;
2. is not used for activities that must be carried out with

LS payment.

Budget User Authority (KPA) submits a request

Additional Inventory Money (TUP) to the Head of KPPN as Proxy
BUN is accompanied by:
1. details of the planned use of TUP;
2. The letter containing the terms of use of the TUP is made in the correct format
has been determined.
On the basis of the TUP request, the Head of KPPN conducts:

assessment of:
1. spending on the details of the TUP usage plan instead of
is an expense that must be made with payment
LS;
2. the expenditure on the details of the TUP usage plan is still/enough
available funds in DIPA;
3. The previous TUP has been fully accounted for;
4. The previously unused TUP has been deposited into the State Treasury.
In the event that the previous TUP has not been accounted for
in full and/or has not been paid, KPPN can approve the request
The next TUP after obtaining approval from the Head of the Regional Office
Directorate General of Treasury. In the event that KPA submits
TUP request for needs exceeding 1 (one) month, Head
KPPN can give approval by considering the activities that
will take more than 1 (one) month.
For submitting a TUP request that meets the following conditions:
required, the Head of KPPN can give partial approval
or all requests for TUP through a letter of approval for granting TUP.
The Head of KPPN rejects the TUP request in the case of submitting a request
TUP does not meet the required conditions. Approval or
the refusal shall be submitted no later than 1 (one) working day after the
the letter for submitting a request for TUP is received by KPPN.
D. Preparation of UP/TUP/GUP Payment Requests

Issuance of Payment Request Letter (SPP), Warrant
Pay (SPM), and Warrant for Disbursement of Funds (SP2D) for
activities that are partly/wholly sourced from loans and/or
Foreign Grants, following the provisions regarding categories, portions

financing, closing date and payment approval from foreign lenders and/or grants in
accordance with the instructions
implementation of the disbursement of Foreign Loans and/or Grants
concerned, while the issuance of SPP-LS, SPM-LS, and SP2D-LS on
claims based on agreements/contracts in foreign currency (forex) and/or
overseas payments are subject to the following conditions:
1. Agreements/contracts in foreign currency cannot be converted into rupiah;
2. The SPM application is submitted to the Special KPPN Jakarta VI.
Issuance of UP/TUP Payment Request Letters (SPP), Letters
UP/TUP Payment Order (SPM), and Fund Disbursement Order
(SP2D) UP/TUP, will be the burden of Pure Rupiah funds.
Accountability and reimbursement of Pure Rupiah funds for SP2D
UP/TUP, carried out by issuing SPP-GUP/GUP Nil/PTUP, SPM
GUP/GUP Nil/PTUP, and SP2D-GUP/GUP Nil/PTUP which became
the burden of the relevant Foreign Loans and/or Grants. In case it happens
strengthening of the Rupiah exchange rate against foreign currency which causes
the allocation of Rupiah funds in DIPA exceeds the remaining Loans and/or Grants
Overseas, prior to the issuance of the SPP, the Satker must do the following:
calculation and/or confirmation to the Executing Agency so as not to
there is a payment that exceeds the remaining loan and/or external grant
the country concerned.
Expenditure on SP2D with the source of funds from Loans and/or

Foreign Grants that are not in accordance with the provisions as regulated
in the document of the Foreign Loan Agreement and/or Grant, or
expenses after the Foreign Loans and/or Grants are declared
closing date, can be categorized as an ineligible expense. On
expenses that are categorized as ineligible, director General
The treasury submits a notification letter to the Chairman

State Ministries/Agencies with a copy to the Director General
Budget. Reimbursement for expenditures categorized as ineligible is the
responsibility of the State Ministry/Agency concerned and must be taken into
account in the revision of DIPA for the current fiscal year or
charged in the DIPA of the following fiscal year.
The first (normal) Inventory Money payment request from
DIPA sourced from PHLN funds, prepared by the treasurer of the expenditure of
the work unit, accompanied by the following documents:

1. RPD Details
2. Calculation of Funding Portion

3. ZERO or approval from lenders, if required
4. Other documents required according to circulars and manuscripts
Related PHLN agreement.
The provisions of the attachment above, are also intended for submissions
request for payment of Change-UP (PUP), while for
request for additional payment of UP (TUP), documents that must be
attached by the treasurer of expenditure, as follows:
1. Details of the Funds Usage Plan
3. ZERO or approval from Lender, if required
4. Statement of expense treasurer
5. TUP Statement Letter
6. Permit/dispensation, if required
Furthermore, after the UP and TUP have been used for
payment for the implementation of satker activities, immediate expenditure treasurer
prepare a Letter of Request for Payment of UP Replacement (SPP-GUP)
accompanied by the following documents:
1. List of Payment Request Details 2. Proof of

Purchase/Receipt/Proof of Payment
3. SPK, if required
5. ZERO or approval from lenders, if required
6. Copy of SSP that has been confirmed by KPPN
7. Permit/dispensation, if required
Regarding the SPP document and the attachments above, if the SPP-GUP
comes from Normal UP funds or UP Changes, KPPN will
issue SP2D GUP-Contents or revolving, whereas if it comes from Additional UP or

at the end of the Fiscal Year, KPPN will issue SP2D Nil as ratification of SPM
Replacement of UP (SPM GUP Nil/Approval).
Other things to know about withdrawals/payments of funds

DIPA originating from Foreign Loans/Grants, is the implementation of replenishment
of initial funds (initial deposit) which is usually called

replenishment. This initial fund replenishment is carried out by the executing

agency or K/L work unit as part of the
accountability for the realization of the withdrawal of loan funds for units
K/L work on DIPA sourced from PHLN. Therefore,
as one of the PHLN managers through the Money Supply,
the expense treasurer needs to know some related things
The replenishment implementation includes:
1. Replenishment Material
As material for submitting replenishment applications by KPPN
is:
a. SPM and a copy of the second sheet of SP2D, which the satker sent to
executing agency and its supporting documents. Document
the support is adjusted to the nature of the payment
including those below.
• For SP2D-LS, namely Minutes of Payment (BAP) and

contract approval from lenders , namely NOL/ Approval/ NRC
(if required), as well as other documents that
required in the NPHLN according to the Director's Regulation
General of the Treasury regarding the execution of payments
related PHLN.
• For SP2D-GUP (content/nil) i.e. List of Request Details

Payments (sheet-B) and recapitulation of expenditures per
NPLN category made by the Budget User/Proxy
Budget User and approved by KPPN, according to
provisions/requirements stipulated in the Perdirjen
Treasury regarding the implementation of PHLN payments
related.
b. Weekly Special Account Statement issued by Bank

Indonesia for each loan and sent to the Directorate
State Treasury Management. Satker/KPA (Executing agency)
get a copy of this checking account through the Directorate
State Treasury Management.
2. Replenishment Method
There are two kinds of replenishment submission methods , namely the Method
Summary Sheet/ Full Documentation Method and Statement Method
of Expenditures (SOE). Method Summary Sheet/ Full Documentation

is a replenishment application method , where the list of expenses submitted

to the lender must be accompanied by documents
supporters, namely SP2D, Minutes of Payments, and
ZERO/ Approval/ NRC when required. For this purpose,
payment and contract data must be included in the summary
sheet specifically made for one type of category of goods/services.
In one replenishment submission , you can load several
category and must be accompanied by a copy of SP2D, Minutes
Payments, ZERO/ Approval, as well as Bank Indonesia bank statements.
Statement of Expenditures (SOE) method /list of expenses
used for contracts whose value is relatively small. In
SOE method, supporting documents do not need to be attached in
submission of replenishment applications to lenders, but saved
at the Directorate of State Treasury Management. All attached documents
will be audited by the State Audit Board and Development
(BPKP) and at certain times will be examined by a special team from
lenders. If during the inspection, things are found that are not
according to replenishment requirements , the lender will
states that the expenditure in question cannot be replaced by the lender
or declared ineligible, so that the funds that have been paid through
special account must be returned (refund).

Exercise
1. Explain the methods of payment of DIPA funds sourced from loans
and Foreign Grants!
2. Explain the procedure for paying PHLN DIPA through the Account mechanism
Special!
3. Explain the amount of Normal UP that can be withdrawn by the treasurer
expenditure for DIPA sourced from PHLN!
4. Explain the requirements for withdrawal of Additional UP from DIPA sourced

from PHLN!
5. Explain the attachments for SPP UP, TUP, and GUP that must be prepared by
treasurer of expenditures from DIPA sourced from PHLN!

Summary
1. As we know, several work units, apart from obtaining DIPA from Pure Rupiah
and PNBP sources, can also obtain funds from Foreign Loans or Grants. For
a satker like this, in order to finance the activities of carrying out main tasks
or supporting activities, it is possible for the expenditure treasurer to withdraw
UP funds from the source of funds.
the PHLN.
2. One of the payment methods that can be made by the receiving satker
PHLN through the special KPPN at BI, is an interesting way
Money Supply (UP). Money Inventories of funds sourced from PHLN,
can be in the form of Normal UP, Change of UP, Additional UP, UP Dispensation,
and UP Replacement. The UP Fund is proposed and managed by
treasurer for each spending unit. How to withdraw funds
PHLN with this special account is most often used because there are many
advantages, although there are also disadvantages.
3. The advantages of paying through a special account include:
availability of funds at any time (with an initial deposit), avoiding
pre -financing, can be carried out by KPPN in
regions, both KBI KPPNs and non-KBI KPPNs, as well as payment locations
close to the project, so it can be expected that the withdrawal of funds
by Budget User/Author Budget User/Satker can get more
fast, while the drawbacks include if the absorption of funds by
Budget User/Power User Budget/Satker low, we have
subject to the obligation to pay interest on the initial deposit funds that have been
provided by the lender, many expenses were declared ineligible by
lenders caused by the improper loading of the PHLN portion
with the loan agreement, filling out the BAP is incorrect, wrong
include special account numbers, and others. Therefore,
the activity/project manager (executing agency), must pay attention to the following :
This is so that PHLN can be withdrawn on time and correctly, so that funds
financing activities/projects ready at any time and not burdensome
the Indonesian government in paying the commitment fee.

4. The implementation of PHLN fund withdrawals with this special account consists of
two stages, namely the preliminary stage which consists of opening an account
specifically, submission of initial deposit, and issuance of the Director General of
Treasury, as well as the usual stages of execution of withdrawals
implemented by direct payment or mechanism
supply of money. Replenishment submission made by
executing agency which is then sent to the Directorate of Cash Management
Country to verify. When it meets the specified conditions
replenishment application submitted by the Directorate of State Treasury Management
to each lender.

Bibliography
Source of Legislation
Republic of Indonesia. 2003. Law Number 17 of 2003 concerning State Finance.

Jakarta: State Secretariat.
Republic of Indonesia. 2004 Law Number 1 of 2004 concerning the Treasury

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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

Associate Expert Widyaiswara

MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA

Number: KEP-261/PP.3/2019 regarding the Formation of the Expenditure Treasurer Training

EXPENDITURE TREASURE TRAINING ii

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

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

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

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

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

CONCEPT MAPS ................................................ ...............................................viii

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

Prerequisites of Competence ............................................................... ...............................................3

Competency Standards (SK) and Basic Competencies (KD) ...............................................3

CALCULATION OF MONEY INVENTORY

Calculating Stock Money ............................................................... .........................7

Payment Request Document Preparation .......................................... 16

REPLACEMENT OF INVENTORY MONEY

Calculating Replacement Inventory (GUP)................................................................ ..... 28

Implement GUP Submission and Calculate UP Replacement............. 29

EXPENDITURE TREASURE TRAINING iii

ADDITIONAL INVENTORY MONEY (GUP)

Additional UP Calculation ............................................................... ......................... 46

Preparation of the Plan for the Use of Funds............................................................... .... 48

TUP Accountability (PTUP) .......................................................... ................50

PTUP KKP................................................................. ................................................................. 56

Exercise ................................................. ................................................................. .... 57

MONEY MANAGEMENT INVENTORY OF PNBP FUNDS

Maximum Disbursement Calculation ............................................................... ..............67

Exercise ................................................. ................................................................. ....73

MONEY MANAGEMENT INVENTORY OF PHLN FUNDS

How to Calculate UP and TUP.......................................... ........................ 86

Preparation of UP/TUP/GUP Payment Request................................................. 87

BIBLIOGRAPHY................................................ ........................................ 117

EXPENDITURE TREASURE TRAINING iv

Figure 3.1. RDP TUP Form ............................................................... ......................... 49

EXPENDITURE TREASURE TRAINING v

Table 1.1. POK illustration ................................................................. ................................................ 9

Table 1.2. Requirements Plan................................................................................ ........................ 12

Table 2.1. Case Study Treasurer Transactions 1................................................................ ... 31

Table 2.2. GUP Treasurer Transaction Case Study 1 ............................................... 32

Table 2.3. Case Study Treasurer Transactions 2.......................................................... ... 34

Table 3.1. TUP Fund Mismatch Form ............................................................... 51

Table 3.2. Treasurer Transactions in March.......................................... 52

Table 3.3. GUP Transactions................................................................ ................................ 53

Table 3.4. PTUP Transaction................................................................ .............................. 54

EXPENDITURE TREASURE TRAINING vi

Module Usage Instructions

This Money Supply Management training course is delivered with a duration of 16

sequentially step by step, according to daily office practice, to

EXPENDITURE TREASURE TRAINING viii

Type Theory DIPA Fund Source

(Revolving) Document Document Document

(approval) Document Document Document

EXPENDITURE TREASURE TRAINING viii

C. Competency Standards (SK) and Basic Competencies (KD)

specialties, as well as new principles as a reflection of the application of the rules

To increase accountability and ensure the implementation of checks

EXPENDITURE TREASURE TRAINING 2