[{"_1":2,"_132":-5,"_133":-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","c6af677d-96db-4940-b77d-582d226a46a2","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"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":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_115":116,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Menteri Keuangan Nomor 247/PMK.06/2014 Tahun 2014 tentang Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 1/PMK.06/2013 Tentang Penyusutan Barang Milik Negara Berupa Aset Tetap Pada Entitas Pemerintah Pusat","short_title","Peraturan Menteri Keuangan (PMK) Nomor 247/PMK.06/2014","number","247/PMK.06/2014","year","2014","published_date","2014-12-24","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","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},"646cdc0b-6f29-486d-bc93-efbed25e3703","Aset Milik Negara & Daerah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 1/PMK.06/2013 Tentang Penyusutan Barang Milik Negara Berupa Aset Tetap Pada Entitas Pemerintah Pusat","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. 247/PMK.06/2014, BN.2014/NO.1978,jdih.kemenkeu.go.id : 6 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 1/PMK.06/2013 Tentang Penyusutan Barang Milik Negara Berupa Aset Tetap Pada Entitas Pemerintah Pusat
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 24 Desember 2014. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 1/PMK.06/2013 tentang Penyusutan Barang Milik Negara Berupa Aset Tetap Pada Entitas Pemerintah Pusat sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 90/PMK.06/2014.","scope_and_parties","policy_content","Peraturan ini bertujuan untuk menyempurnakan ketentuan mengenai penyusutan Barang Milik Negara berupa Aset Tetap pada entitas Pemerintah Pusat, sejalan dengan penerapan standar akuntansi pemerintahan berbasis akrual. Perubahan ini mencakup penyesuaian definisi dan ketentuan terkait penyusutan aset tetap, termasuk pengelolaan aset yang hilang atau rusak berat. Peraturan ini juga mengatur penyesuaian laporan keuangan terkait penyusutan, serta penentuan masa manfaat aset tetap dengan mempertimbangkan daya pakai, keausan, dan ketentuan hukum. Implementasi penyusutan berdasarkan standar akuntansi berbasis akrual dimulai pada Tahun Anggaran 2015.","transitional_provisions","1. Pada saat Peraturan Menteri ini mulai berlaku, Penyusutan Aset Tetap yang telah dilakukan sebelum diberlakukannya kebijakan akuntansi pemerintahan berbasis akrual, dilakukan koreksi atas akun Diinvestasikan Pada Aset Tetap menjadi akun Ekuitas. 2. Koreksi sebagaimana dimaksud pada ayat (1), tidak termasuk atas Aset Tetap yang sudah dihapuskan pada akhir semester sebelum diberlakukannya kebijakan akuntansi pemerintahan berbasis akrual. 3. Pada saat Peraturan Menteri ini mulai berlaku, penyusutan Barang Milik Negara berupa Aset Tetap pada entitas Pemerintah Pusat berdasarkan Standar Akuntansi Pemerintahan Berbasis Kas Menuju Akrual tetap dapat dilaksanakan sampai dengan berlakunya Standar Akuntansi Pemerintahan Berbasis Akrual sebagaimana diatur dalam Peraturan Menteri ini.","sanctions","(-)","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 65/PMK.06/2017 tentang Penyusutan Barang Milik Negara Berupa Aset Tetap Pada Entitas Pemerintah Pusat","link","https://peraturan.bpk.go.id/Details/112694/pmk-no-65pmk062017","ebefe4c8-03fa-43fc-8977-3799a69df862","partially_revokes",[],"partially_revoked_by",[],"amends",[107,111],{"_96":108,"_98":109,"_36":110},"PMK No. 90/PMK.06/2014 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 1/PMK.06/2013 Tentang Penyusutan Barang Milik Negara Berupa Aset Tetap Pada Entitas Pemerintah Pusat","https://peraturan.bpk.go.id/Details/121916/pmk-no-90pmk062014","cf5b5408-9ed7-4d01-bee3-d5e90dab3ab5",{"_96":112,"_98":113,"_36":114},"PMK No. 1/PMK.06/2013 tentang Penyusutan Barang Milik Negara Berupa Aset Tetap pada Entitas Pemerintah Pusat","https://peraturan.bpk.go.id/Details/149593/pmk-no-1pmk062013","218eff02-0e42-4d90-8828-83c0725931b7","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
COPY
REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 247/PMK.06/2014
ON
SECOND AMENDMENT ON
REGULATION OF THE MINISTER OF FINANCE NUMBER 1/PMK.06/2013
ON DEPRECIATION OF STATE PROPERTY IN THE FORM OF FIXED ASSETS
AT CENTRAL GOVERNMENT ENTITIES

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to implement the depreciation of State Property in the form of Fixed Assets in the Central Government entities, Regulation of the Minister of Finance Number 1/PMK.06/2013 on Depreciation of State Property in the Form of Fixed Assets in the Central Government Entities has been issued as amended by Regulation of the Minister of Finance Number 90/PMK.06/2014;
that in order to implement government accounting standards based on accrual as

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