[{"_1":2,"_122":-5,"_123":-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","c7ed1b92-a2c7-42d3-b19b-ef7c7b128041","regulationData",{"_36":33,"_37":38,"_118":119,"_120":121},"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":88,"_90":91,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":-5,"_116":117},"title","Peraturan Menteri Keuangan Nomor 214/PMK.05/2013 Tahun 2013 tentang Bagan Akun Standar","short_title","Peraturan Menteri Keuangan (PMK) Nomor 214/PMK.05/2013","number","214/PMK.05/2013","year","2013","published_date","2013-12-31","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_54":51,"_55":56,"_57":58},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","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},"cda6b51b-2f73-4d5b-a387-4116c7c7bd3e","Keuangan Negara & Daerah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Bagan Akun Standar","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2013
Peraturan Menteri Keuangan (PMK) NO. 214/PMK.05/2013, BN 2013/ NO 1618; PERATURAN.GO.ID : 7 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Bagan Akun Standar
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 31 Desember 2013. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 91/PMK.05/2007 tentang Bagan Akun Standar beserta peraturan pelaksanaannya.","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini diterbitkan untuk mengintegrasikan penyusunan dan pelaksanaan anggaran serta standardisasi Bagan Akun Standar (BAS) dalam rangka penerapan sistem akuntansi dan pelaporan keuangan pemerintah pusat berbasis akrual. Hal ini sejalan dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.

Ketentuan Substansial: BAS terdiri dari 12 segmen yang mencakup berbagai aspek pengelolaan keuangan negara, seperti segmen satker, KPPN, akun, program, output, dana, bank, kewenangan, lokasi, anggaran, antar entitas, dan cadangan. BAS digunakan oleh Kementerian Negara/Lembaga dan Bendahara Umum Negara untuk penyusunan RKA-KL/RDP-BUN, DIPA, pelaksanaan anggaran, pelaporan keuangan, dan validasi transaksi keuangan. Direktorat Jenderal Perbendaharaan bertanggung jawab atas pengelolaan dan pemutakhiran BAS, yang dapat dilakukan berdasarkan usulan dari Kementerian/Lembaga atau penetapan kebijakan terkait perubahan peraturan atau proses bisnis.

","transitional_provisions","(-)","sanctions","revokes",[92],{"_93":94,"_95":96},"text","Peraturan Menteri Keuangan Nomor 91/PMK.05/2007 tentang Bagan Akun Standar","link","","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

STATE GAZETTE
REPUBLIC OF INDONESIA
No.1618, 2013
MINISTRY OF FINANCE. Standard Account.
Chart.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 214/PMK.05/2013
CONCERNING
STANDARD ACCOUNT CHART

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to implement State Finance management that requires integration between budget preparation and budget execution as well as standardization of the Standard Account Chart, Regulation of the Minister of Finance Number 91/PMK.05/2007 concerning the Standard Account Chart has been established;
that in order to implement the Central government accounting and financial reporting system in accordance with Accrual-Based Government Accounting Standards as stipulated in Government Regulation Number 71 of 2010 concerning Government Accounting Standards, it is necessary to re-regulate the provisions regarding the

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