[{"_1":2,"_120":-5,"_121":-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","bc3faa94-8d9f-4f6a-b029-327b1bdcaca7","regulationData",{"_36":33,"_37":38,"_116":117,"_118":119},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_75":76,"_77":78,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":-5,"_89":90,"_91":87,"_92":87,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":-5,"_114":115},"title","Peraturan Menteri Keuangan Nomor 47/PMK.05/2017 Tahun 2017 tentang Pelaksanaan Likuidasi Entitas Akuntansi Pada Bagian Anggaran Bendahara Umum Negara","short_title","Peraturan Menteri Keuangan (PMK) Nomor 47/PMK.05/2017","number","47/PMK.05/2017","year","2017","published_date","2017-03-31","effective_date","2017-04-03","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69,72],{"_55":70,"_56":71,"_58":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah",{"_55":73,"_56":74,"_58":-5},"cda6b51b-2f73-4d5b-a387-4116c7c7bd3e","Keuangan Negara & Daerah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pelaksanaan Likuidasi Entitas Akuntansi Pada Bagian Anggaran Bendahara Umum Negara","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2017
Peraturan Menteri Keuangan (PMK) NO. 47/PMK.05/2017, BN.2017/NO.520, jdih.kemenkeu.go.id : 17 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pelaksanaan Likuidasi Entitas Akuntansi Pada Bagian Anggaran Bendahara Umum Negara
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 03 April 2017. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan ini bertujuan untuk memastikan pelaksanaan likuidasi entitas akuntansi pada Bagian Anggaran Bendahara Umum Negara dilakukan secara tertib dan sesuai dengan Standar Akuntansi Pemerintahan. Likuidasi dilakukan terhadap entitas yang tidak lagi beroperasi atau mengalami perubahan identitas akibat penggabungan atau pemecahan. Proses likuidasi melibatkan penyelesaian hak dan kewajiban, termasuk saldo kas, piutang, utang, investasi, dan aset lainnya, hingga neraca bersaldo nihil. Entitas Akuntansi yang dilikuidasi harus menyusun laporan keuangan selama proses ini, dan tanggung jawab likuidasi berada pada pemimpin entitas terkait.","transitional_provisions","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

MINISTER OF FINANCE
REPUBLIC OF INDONESIA

COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 47/PMK.05/2017
CONCERNING
IMPLEMENTATION OF LIQUIDATION OF ACCOUNTING ENTITIES
IN THE BUDGET SECTION OF THE STATE GENERAL TREASURER

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that for the implementation of the duties and functions of the Budget Section of the State General Treasurer, conditions may occur that cause accounting entities to be liquidated;
that in order for the liquidation process of accounting entities in the Budget Section of the State General Treasurer to be carried out in an orderly manner and produce financial reports that comply with Government Accounting Standards, as well as to regulate and secure assets belonging to the Central Government that are owned and/or controlled by the liquidated

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