[{"_1":2,"_112":-5,"_113":-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","aa3f43c5-e626-419f-8084-30bd55b35990","regulationData",{"_36":33,"_37":38,"_108":109,"_110":111},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":-5,"_48":-5,"_49":50,"_51":52,"_58":59,"_60":61,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":-5,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":79,"_84":79,"_85":86,"_87":88,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":-5,"_106":107},"title","Peraturan Badan Pemeriksa Keuangan Nomor 2 Tahun 2008 tentang Tata Cara Penyegelan Dalam Pelaksanaan Pemeriksaan","short_title","Peraturan BPK No. 2 Tahun 2008","number","2","year","2008","published_date","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_53":50,"_54":55,"_56":57},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","696d3673-ce70-485b-a0dd-fd8c9dfb493f","type",{"_53":59,"_54":62,"_63":64},"Peraturan Badan Pemeriksa Keuangan","short_name","Peraturan BPK","subjects",[],"tags",[],"location","BPK RI","place_of_enactment","Jakarta","theme","Tata Cara Penyegelan Dalam Pelaksanaan Pemeriksaan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2008
Peraturan BPK NO. 2,
Peraturan BPK TENTANG Tata Cara Penyegelan Dalam Pelaksanaan Pemeriksaan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan BPK ini mulai berlaku pada tanggal . \n \n

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Peraturan Badan Pemeriksa Keuangan ini mengatur tata cara penyegelan dalam pelaksanaan pemeriksaan pengelolaan dan tanggung jawab keuangan negara oleh Badan Pemeriksa Keuangan (BPK). Latar belakang peraturan ini adalah untuk memberikan dasar hukum bagi pemeriksa BPK dalam melakukan penyegelan terhadap tempat penyimpanan uang, barang, dan/atau dokumen pengelolaan keuangan negara apabila pemeriksaan terpaksa ditunda.

Ketentuan substansial dalam peraturan ini meliputi:

Definisi: Memberikan definisi istilah-istilah penting seperti pemeriksaan, pemeriksa, penyegelan, dokumen, dan aparat pemerintah setempat.
Ruang Lingkup: Menjelaskan bahwa penyegelan dilakukan terhadap tempat penyimpanan uang, barang, dan/atau dokumen pengelolaan keuangan negara yang berada dalam penguasaan atau tanggung jawab pihak yang diperiksa atau pihak lain yang terkait dengan pemeriksaan.
Tata Cara Penyegelan: Mengatur tata cara penyegelan, termasuk cara mengunci atau meletakkan tanda pengaman, penempelan kertas segel yang ditandatangani oleh pemeriksa dan saksi, serta pembuatan Berita Acara Penyegelan.
Tata Cara Pembukaan Segel: Mengatur tata cara pembukaan segel, termasuk pelepasan kertas segel, pembukaan kunci atau tanda pengaman, dan pembuatan Berita Acara Pembukaan Segel.
Keadaan Khusus: Mengatur tindakan yang harus dilakukan jika pihak yang bertanggung jawab tidak berada di tempat atau tidak diketahui keberadaannya, serta tindakan jika kertas segel dirusak.

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REGULATION OF THE SUPREME AUDIT BOARD
REPUBLIC OF INDONESIA
NUMBER 2 OF 2008
ON
PROCEDURES FOR SEALING IN THE IMPLEMENTATION OF AUDITS

BY THE GRACE OF GOD ALMIGHTY

THE SUPREME AUDIT BOARD OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:

that in carrying out audit duties based on Article 10 letter c of Law Number 15 of 2004 concerning the Audit of State \n finance Management and Accountability, Auditors may carry out sealing if the audit is necessarily postponed due to a certain matter;
that in connection with the matter in letter a, it is necessary to stipulate a Regulation of the Supreme Audit Board concerning Procedures for Sealing in the Implementation of Audits;

In view of:

Law Number 15 of 2004 concerning the Audit of State Finance Management and Accountability (State Gazette of the Republic of Indonesia Year 2004 Number 66 and

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