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2012
Peraturan Menteri Keuangan (PMK) NO. 200/PMK.05/2012, BN 2012/ NO 1258; PERATURAN.GO.ID : 15 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Atas Peraturan Menteri Keuangan Nomor 235/PMK.05/2011 Tentang Sistem Akuntansi Dan Pelaporan Keuangan Badan Lainnya
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 17 Desember 2012. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 235/PMK.05/2011 tentang Sistem Akuntansi dan Pelaporan Keuangan Badan Lainnya","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 200/PMK.05/2012 ini bertujuan untuk menyempurnakan ketentuan mengenai penyusunan Laporan Keuangan dan Ikhtisar Laporan Keuangan serta penyajian Neraca Badan Lainnya. Perubahan ini dilakukan untuk memastikan bahwa Unit Badan Lainnya (UBL) dapat menyusun laporan keuangan yang sesuai dengan standar akuntansi yang berlaku, baik itu standar akuntansi pemerintahan maupun standar akuntansi keuangan. Peraturan ini juga mengatur tentang penyampaian laporan keuangan dari UBL ke Unit Akuntansi Pengguna Anggaran Bendahara Umum Negara-Pengelola Badan Lainnya (UAP BUN-PBL) secara tepat waktu, baik secara semesteran maupun tahunan. Selain itu, peraturan ini menetapkan kriteria UBL dan mengatur tata cara pelaporan keuangan yang harus diikuti oleh UBL Satker dan UBL bukan Satker.","transitional_provisions","1. Dalam hal terdapat UBL yang melakukan pembukuan belum berdasarkan Standar Akuntansi maka diberikan kesempatan sampai dengan tahun 2012 untuk menerapkan praktek yang dijalankan sekarang. Namun setelah tahun 2012 harus menggunakan Standar Akuntansi yang berlaku.","sanctions","(-)","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[104],{"_105":106,"_107":108,"_36":109},"text","PMK No. 235/PMK.05/2011 tentang Sistem Akuntansi Dan Pelaporan Keuangan Badan Lainnya","link","https://peraturan.bpk.go.id/Details/127249/pmk-no-235pmk052011","6593d782-4f03-423f-ba0d-585c4e6721ed","amended_by",[112],{"_105":113,"_107":114,"_36":115},"PMK No. 217/PMK.05/2013 tentang Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 235/PMK.05/2011 tentang Sistem Akuntansi dan Pelaporan Keuangan Badan Lainnya","https://peraturan.bpk.go.id/Details/150612/pmk-no-217pmk052013","bdc028ac-1666-41bf-80e3-d8aab07db2d0","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA
No.1258, 2012
MINISTRY OF FINANCE. Accounting System. Financial Reporting. Other Entities. Amendments.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 200/PMK.05/2012
CONCERNING
AMENDMENT TO REGULATION OF THE MINISTER OF FINANCE NUMBER
235/PMK.05/2011 CONCERNING THE ACCOUNTING SYSTEM AND FINANCIAL REPORTING
OF OTHER ENTITIES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

That to implement the provisions of Article 17 paragraph (7) of the Regulation of the Minister of Finance Number 171/PMK.05/2007 concerning the Central Government Accounting System and Financial Reporting as amended by the Regulation of the Minister of Finance Number 233/PMK.05/2011, the Regulation of the Minister of Finance Number 235/PMK.05/2011 concerning the Accounting System and Financial Reporting of Other Entities has been established;
that in

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