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2013
Peraturan Menteri Keuangan (PMK) NO. 219/PMK.05/2013, BN.2013/NO.1623, jdih.kemenkeu.go.id : 3 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Kebijakan Akuntansi Pemerintah Pusat
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: 1. Segala ketentuan yang mengatur mengenai Kebijakan Akuntansi Pemerintah Pusat yang telah ada sebelum Peraturan Menteri ini mulai berlaku, dicabut dan dinyatakan tidak berlaku mulai tanggal 1 Januari 2015.","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 219/PMK.05/2013 tentang Kebijakan Akuntansi Pemerintah Pusat bertujuan untuk memberikan pedoman bagi Entitas Akuntansi dan Entitas Pelaporan dalam menyusun laporan keuangan pemerintah pusat. Kebijakan ini disusun berdasarkan Standar Akuntansi Pemerintahan berbasis akrual dan mencakup berbagai aspek akuntansi seperti kas, investasi, piutang, persediaan, aset tetap, kewajiban, ekuitas, pendapatan, beban, belanja, transfer, pembiayaan, dan transitoris. Kebijakan ini juga memungkinkan Menteri/Pimpinan Lembaga untuk menyusun petunjuk teknis akuntansi dengan persetujuan Menteri Keuangan.","transitional_provisions","1. Entitas Akuntansi dan Entitas Pelaporan yang telah menerapkan Standar Akuntansi Pemerintahan Berbasis Akrual, menggunakan Kebijakan Akuntansi Pemerintah Pusat sebagaimana diatur dalam Peraturan Menteri ini. 2. Entitas Akuntansi dan Entitas Pelaporan yang belum menerapkan Standar Akuntansi Pemerintahan Berbasis Akrual, menggunakan Kebijakan Akuntansi Pemerintah Pusat yang telah ada sebelum Peraturan Menteri ini mulai berlaku, paling lama untuk pelaporan keuangan Tahun Anggaran 2014.","sanctions","(-)","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 225/PMK.05/2019 tentang Kebijakan Akuntansi Pemerintah Pusat","link","https://peraturan.bpk.go.id/Details/137090/pmk-no-225pmk052019","600b8aac-8381-4870-a595-e8a28d5e169a","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[109],{"_96":110,"_98":111,"_36":112},"PMK No. 224/PMK.05/2016 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 219 /PMK.05/2013 Tentang Kebijakan Akuntansi Pemerintah Pusat","https://peraturan.bpk.go.id/Details/121362/pmk-no-224pmk052016","5bcad8b5-f1c4-4c0c-bf7b-d1775198c4e6","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
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 219/PMK.05/2013
on
CENTRAL GOVERNMENT ACCOUNTING POLICY

WITH THE BLESSINGS OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering / Whereas:

that in accordance with the provisions of Article 7 paragraph (2) letter o of Law Number 1 Year 2004 on State Treasury, THE MINISTER OF FINANCE shall have the authority to stipulate the state accounting and financial reporting system;
that in accordance with the provisions in Government Regulation Number 71 Year 2010 on Government Accounting Standards, the Government needs to implement accrual-based government accounting standards;
that in order to implement the accounting and financial reporting system as intended in letter a and to

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