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2015
Peraturan Menteri Pertahanan NO. 18, BN.2015/No.1849, peraturan.go.id : 20 hlm.
Peraturan Menteri Pertahanan TENTANG Pedoman Rekonsiliasi dalam Rangka Penyusunan Laporan Keuangan di Lingkungan Kementerian Pertahanan dan Tentara Nasional Indonesia
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Pertahanan ini mulai berlaku pada tanggal 15 Desember 2015. \n \n

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

Peraturan Menteri Pertahanan Nomor 18 Tahun 2015 ini bertujuan untuk meningkatkan kualitas penyajian laporan keuangan di lingkungan Kementerian Pertahanan dan Tentara Nasional Indonesia. Hal ini dilakukan dengan menyelenggarakan sistem pengendalian intern yang mencakup proses rekonsiliasi antara transaksi keuangan yang diakuntansikan oleh Pengguna Anggaran/Barang dan Kuasa Pengguna Anggaran/Barang dengan data transaksi keuangan yang diakuntansikan oleh Bendahara Umum Negara. Peraturan ini menetapkan pedoman rekonsiliasi dalam rangka penyusunan laporan keuangan, yang meliputi rekonsiliasi internal dan eksternal baik untuk keuangan maupun Barang Milik Negara (BMN). Rekonsiliasi dilakukan secara periodik bulanan, triwulan, semester, dan tahunan, dan melibatkan berbagai unit akuntansi dan pelaporan di tingkat Satker, Kotama, Unit Organisasi, dan Kementerian. Peraturan ini juga mengatur tentang entitas akuntansi dan pelaporan yang meliputi berbagai unit di lingkungan Kemhan dan TNI.

","transitional_provisions","1. Segala ketentuan yang mengatur mengenai Rekonsiliasi yang telah ada sebelum Peraturan Menteri ini mulai berlaku, dicabut dan dinyatakan tidak berlaku mulai tanggal 1 Januari 2016.","sanctions","1. Dalam hal UAKPA/UAKPB/UAPPA-W/UAPPB-W tidak melaksanakan rekonsiliasi dapat dikenakan sanksi oleh KPPN dengan mengembalikan SPM yang telah diajukan oleh UAKPA/satuan kerja. 2. Pengembalian SPM dikecualikan terhadap SPM-LS Belanja Pegawai, SPM-LS kepada pihak ketiga, dan SPM Pengembalian. 3. Pengenaan sanksi dilakukan dengan menerbitkan SP2S. 4. Dalam hal UAKPA/UAKPB telah melaksanakan rekonsiliasi setelah dikenakan sanksi, KPPN menerbitkan SP3S bersamaan dengan penerbitan BAR.","revokes",[],"revoked_by",[102],{"_103":104,"_105":106,"_36":107},"text","Permenhan No. 13 Tahun 2019 tentang Pedoman Rekonsiliasi dalam Rangka Penyusunan Laporan Keuangan di Lingkungan Kementerian Pertahanan dan Tentara Nasional Indonesia","link","https://peraturan.bpk.go.id/Details/181472/permenhan-no-13-tahun-2019","05966731-53d7-4d44-8a45-5495150e3afd","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.1849, 2015 KEMHAN. Financial Statements. Preparation. Reconciliation.

REGULATION OF THE MINISTER OF DEFENSE OF THE REPUBLIC OF INDONESIA
NUMBER 18 OF 2015
ON
GUIDELINES FOR RECONCILIATION IN THE CONTEXT OF
PREPARATION OF FINANCIAL STATEMENTS WITHIN
THE MINISTRY OF DEFENSE AND THE INDONESIAN NATIONAL ARMED FORCES

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF DEFENSE OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to implement and follow up on the Regulation of the Minister of Finance Number_213/PMK.05/2013 on the Central Government Accounting and Financial Reporting System;
that in order to improve the quality of presentation of financial statements within the Ministry of Defense and the Indonesian National Armed Forces, it is necessary to organize an internal control system that includes a reconciliation process between financial transactions accounted for by the Budget

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