[{"_1":2,"_125":-5,"_126":-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","cc81ea0c-1435-49b5-ab7e-fdc5f72ed7c6","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"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,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":-5,"_119":120},"title","Peraturan Menteri Keuangan Nomor 265/PMK.05/2014 Tahun 2014 tentang Sistem Akuntansi Dan Pelaporan Keuangan Belanja Lain-Lain","short_title","Peraturan Menteri Keuangan (PMK) Nomor 265/PMK.05/2014","number","265/PMK.05/2014","year","2014","published_date","2014-12-31","effective_date","2015-01-01","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_55":52,"_56":57,"_58":59},"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",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[69],{"_55":70,"_56":71,"_58":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Sistem Akuntansi Dan Pelaporan Keuangan Belanja Lain-Lain","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. 265/PMK.05/2014, BN.2014/NO.2049,jdih.kemenkeu.go.id : 10 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Sistem Akuntansi Dan Pelaporan Keuangan Belanja Lain-Lain
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2015. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 241/PMK.05/2012 tentang Sistem Akuntansi Belanja Subsidi dan Belanja Lain-Lain","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 265/PMK.05/2014 ini bertujuan untuk mengatur sistem akuntansi dan pelaporan keuangan belanja lain-lain yang sebelumnya berbasis kas menuju akrual menjadi berbasis akrual penuh. Hal ini dilakukan untuk memenuhi ketentuan dalam Pasal 15 ayat (6) Peraturan Menteri Keuangan Nomor 213/PMK.05/2013. Peraturan ini menetapkan pembentukan unit akuntansi dan pelaporan yang terdiri dari UAKPA BUN, UAPPA-E1 BUN, UAPPA BUN, dan UAPBUN. Sistem ini menggunakan aplikasi terintegrasi untuk pengelolaan Anggaran Pendapatan dan Belanja Negara (APBN) dan melibatkan penyusunan laporan keuangan yang mencakup Laporan Realisasi Anggaran, Laporan Operasional, Laporan Perubahan Ekuitas, Neraca, dan Catatan atas Laporan Keuangan. Peraturan ini juga mengatur pengakuan, pengukuran, dan penyajian transaksi keuangan terkait belanja lain-lain serta pengelolaan Barang Milik Negara (BMN).","transitional_provisions","1. Penyusunan Laporan Keuangan Belanja Lain-Lain untuk tahun anggaran 2014 dilaksanakan sesuai ketentuan dalam Peraturan Menteri Keuangan Nomor 241/PMK.05/2012 tentang Sistem Akuntansi Belanja Subsidi dan Belanja Lain-Lain.","sanctions","(-)","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","PMK No. 179/PMK.05/2021 tentang Sistem Akuntansi dan Pelaporan Keuangan Belanja Subsidi dan Belanja Lain-lain","link","https://peraturan.bpk.go.id/Details/189799/pmk-no-179pmk052021","92326ac9-f264-4d74-b72c-f00250740cc3","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 265/PMK.05/2014
CONCERNING
ACCOUNTING SYSTEM AND FINANCIAL REPORTING FOR OTHER EXPENSES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on Regulation of the Minister of Finance Number 241/PMK.05/2012, among other things, provisions have been regulated regarding the accounting system and financial reporting for other expenses which is cash towards accrual based;
that in order to implement the provisions of Article 15 paragraph (6) of the Regulation of the Minister of Finance Number 213/PMK.05/2013 concerning the Accounting System and Financial Reporting of the Central Government, it is necessary to re-regulate the provisions regarding the accounting system and financial reporting for other expenses which

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