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2018
Peraturan Menteri Keuangan (PMK) NO. 127/PMK.05/2018, BN.2018/NO.1347, JDIH.KEMENKEU.GO.ID : 29 HLM.
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Kedua Atas Peraturan Menteri Keuangan Nomor 256/PMK.05/2015 Tentang Sistem Akuntansi Dan Pelaporan Keuangan Transaksi Khusus\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 24 September 2018. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 153/PMK.05/2017 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 256/PMK.05/2015 tentang Sistem Akuntansi dan Pelaporan Keuangan Transaksi Khusus. Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 256/PMK.05/2015 tentang Sistem Akuntansi dan Pelaporan Keuangan Transaksi Khusus.","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 127/PMK.05/2018 ini mengatur perubahan kedua atas sistem akuntansi dan pelaporan keuangan transaksi khusus. Latar belakang perubahan ini adalah untuk menyesuaikan dengan perubahan proses bisnis transaksi khusus yang terjadi dalam pelaksanaan sistem akuntansi dan pelaporan keuangan. Tujuan dari perubahan ini adalah untuk memastikan bahwa sistem akuntansi dan pelaporan keuangan dapat mengakomodasi transaksi penerimaan dan pengeluaran serta aset dan kewajiban pemerintah yang terkait dengan fungsi khusus Menteri Keuangan sebagai Bendahara Umum Negara. Ketentuan substansial dalam peraturan ini mencakup definisi dan peran berbagai unit akuntansi seperti UAKPA BUN TK, UAKKPA BUN TK, dan UAP BUN TK, serta pengaturan mengenai jenis transaksi yang diatur dalam sistem akuntansi ini, termasuk belanja untuk hubungan internasional, fasilitas penyiapan proyek, dukungan kelayakan, dan pengelolaan aset.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[101,107],{"_102":103,"_104":105,"_36":106},"text","PMK No. 153/PMK.05/2017 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 256/PMK.05/2015 Tentang Sistem Akuntansi Dan Pelaporan Keuangan Transaksi Khusus","link","https://peraturan.bpk.go.id/Details/112856/pmk-no-153pmk052017","7529ed72-ea7c-4076-85ed-c92a1d5fc36d",{"_102":108,"_104":109,"_36":110},"PMK No. 256/PMK.05/2015 tentang Sistem Akuntansi Dan Pelaporan Keuangan Transaksi Khusus","https://peraturan.bpk.go.id/Details/137210/pmk-no-256pmk052015","e1a87f1e-f0a0-4b00-86a4-deeec4dc7494","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
NUMBER 127/PMK.05/2018
CONCERNING
SECOND AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE
NUMBER 256/PMK.05/2015 CONCERNING
ACCOUNTING SYSTEM AND FINANCIAL REPORTING OF SPECIAL TRANSACTIONS

BY THE GRACE OF ALMIGHTY GOD

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to implement the provisions of Article 16 paragraph (9) of the Regulation of the Minister of Finance Number 213/PMK.05/2013 concerning the Central Government Accounting System and Financial Reporting as amended by the Regulation of the Minister of Finance Number 215/PMK.05/2016 concerning Amendments to the Regulation of the Minister of Finance Number 213/PMK.05/2013 concerning the Central Government Accounting System and Financial Reporting, the Regulation of the Minister of Finance Number 256/PMK.05/2015 concerning the Accounting System and Financial Reporting

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