[{"_1":2,"_117":-5,"_118":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","a2e26c59-43b0-44b2-8127-89e91e9edc21","regulationData",{"_36":33,"_37":38,"_113":114,"_115":116},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":83,"_90":91,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":-5,"_111":112},"title","Peraturan Menteri Keuangan Nomor 151/PMK.06/2014 Tahun 2014 tentang Penetapan Kualitas Piutang dan Pembentukan Penyisihan Piutang Tidak Tertagih Eks Badan Penyehatan Perbankan Nasional dan Eks Kelolaan PT Perusahaan Pengelola Aset (Persero)","short_title","Peraturan Menteri Keuangan (PMK) Nomor 151/PMK.06/2014","number","151/PMK.06/2014","year","2014","published_date","2014-07-16","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_54":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_54":69,"_55":70,"_57":-5},"193753c5-a731-40ce-a1e2-9283553b49dd","Utang, Piutang & Hibah Negara","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Penetapan Kualitas Piutang dan Pembentukan Penyisihan Piutang Tidak Tertagih Eks Badan Penyehatan Perbankan Nasional dan Eks Kelolaan PT Perusahaan Pengelola Aset (Persero)","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2014
Peraturan Menteri Keuangan (PMK) NO. 151/PMK.06/2014, BN 2014/ NO 992; PERATURAN.GO.ID : 8 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Penetapan Kualitas Piutang dan Pembentukan Penyisihan Piutang Tidak Tertagih Eks Badan Penyehatan Perbankan Nasional dan Eks Kelolaan PT Perusahaan Pengelola Aset (Persero)
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 16 Juli 2014. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Peraturan Menteri Keuangan Nomor 151/PMK.06/2014 ini bertujuan untuk menetapkan kualitas piutang dan membentuk penyisihan piutang tidak tertagih eks Badan Penyehatan Perbankan Nasional (BPPN) dan eks kelolaan PT Perusahaan Pengelola Aset (Persero). Latar belakang kebijakan ini adalah untuk memastikan bahwa piutang yang tercatat dalam laporan keuangan pemerintah mencerminkan nilai bersih yang dapat direalisasikan. Ketentuan substansial dalam peraturan ini mencakup penetapan kualitas piutang sebagai macet dan pembentukan penyisihan piutang tidak tertagih berdasarkan tingkat pengembalian (recovery rate). Peraturan ini juga mengatur tentang nilai agunan yang dapat diperhitungkan dalam pembentukan penyisihan piutang tidak tertagih, serta tata cara pencatatan perubahan jumlah piutang dalam laporan keuangan.

","transitional_provisions","1. Ketentuan mengenai penilaian agunan yang diperhitungkan sebagai pengurang dalam pembentukan penyisihan piutang tidak tertagih dilaksanakan secara penuh paling lambat untuk penyusunan laporan keuangan tahun 2016.\n2. Penerapan penetapan kualitas piutang dan pembentukan penyisihan piutang tidak tertagih eks BPPN dan eks kelolaan PT PPA berdasarkan Peraturan Menteri ini paling lambat dilakukan untuk penyusunan laporan keuangan semester I tahun 2015.","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

\nNo. 992, 2014
\nKEMENKEU. Receivables. Uncollectible. BPPN. Establishment. Determination of Quality.
\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 151/PMK.06/2014
CONCERNING
DETERMINATION OF RECEIVABLES QUALITY AND ESTABLISHMENT OF ALLOWANCE FOR
UNCOLLECTIBLE RECEIVABLES OF FORMER INDONESIAN BANK RESTRUCTURING AGENCY
AND FORMER ASSETS MANAGED BY PT PERUSAHAAN PENGELOLA ASET (PERSERO)

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to implement the provisions of Government Regulation Number 71 of 2010 concerning Government Accounting Standards, the financial statements of asset transactions under the management of the Directorate General of State Assets use a cash towards accrual accounting basis;
that Receivables of Former Indonesian Bank Restructuring Agency and

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