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2020
Peraturan Kepala Badan Keamanan Laut NO. 19, jdih.bakamla.go.id : 6 hlm.
Peraturan Kepala Badan Keamanan Laut TENTANG Kebijakan Akuntansi Barang Persediaan di Lingkungan Badan Keamanan Laut Republik Indonesia
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Kepala Badan Keamanan Laut ini mulai berlaku pada tanggal 26 Mei 2020. \n \n

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

Peraturan Kepala Badan Keamanan Laut Republik Indonesia Nomor 19 Tahun 2020 tentang Kebijakan Akuntansi Barang Persediaan di Lingkungan Badan Keamanan Laut Republik Indonesia bertujuan untuk menyusun dan menyajikan Laporan Keuangan sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan dan Peraturan Menteri Keuangan Nomor 225/PMK.O5/2019 tentang Kebijakan Akuntansi Pemerintah Pusat.

Kebijakan ini mencakup prinsip-prinsip akuntansi barang persediaan pada Bakamla RI, yang meliputi definisi, jenis, pengakuan, pengukuran, penyajian, dan pengungkapan persediaan. Kebijakan akuntansi barang persediaan ini disusun berdasarkan SAP berbasis akrual. Pimpinan masing-masing satker dapat menyusun petunjuk teknis/SOP akuntansi barang persediaan di lingkungan Bakamla RI dengan mengacu pada Kebijakan Akuntansi Barang Persediaan berdasarkan Peraturan Kepala Bakamla RI.

Ketentuan Substansial:

Definisi Barang Persediaan: Aset lancar dalam bentuk barang atau perlengkapan yang dimaksudkan untuk mendukung kegiatan operasional pemerintah.
Jenis Persediaan: Barang konsumsi, bahan untuk pemeliharaan, suku cadang/sparepart, bahan baku, persediaan untuk tujuan strategis/berjaga-jaga, dan persediaan lainnya.
Pengakuan Persediaan: Diakui saat manfaat ekonomi masa depan diperoleh dan mempunyai nilai atau biaya yang dapat diukur dengan andal, atau pada saat diterima atau hak kepemilikannya berpindah.
Pengukuran Persediaan: Disajikan sebesar biaya perolehan.

","transitional_provisions","1. Laporan Keuangan tahun anggaran 2019 yang telah dan sedang disusun sebelum berlakunya Peraturan Kepala Bakamla RI dinyatakan tetap berlaku sepanjang tidak bertentangan dengan ketentuan dalam Peraturan Kepala Bakamla RI ini.","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

HEAD OF
INDONESIAN COAST GUARD
REPUBLIC OF INDONESIA

REGULATION OF THE HEAD OF INDONESIAN COAST GUARD
REPUBLIC OF INDONESIA
NUMBER 19 OF 2020
ON
INVENTORY ACCOUNTING POLICY
WITHIN THE INDONESIAN COAST GUARD
REPUBLIC OF INDONESIA

BY THE GRACE OF GOD ALMIGHTY

HEAD OF THE INDONESIAN COAST GUARD,

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