[{"_1":2,"_124":-5,"_125":-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","dfb03137-457b-49e2-a5ca-73819ed1aeb9","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"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,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Menteri Perhubungan Nomor 21 Tahun 2016 tentang Sistem dan Prosedur Akuntansi Serta Pelaporan Keuangan Berbasis Akrual di Lingkungan Kementerian Perhubungan","short_title","Peraturan Menteri Perhubungan Nomor 21 Tahun 2016","number","21","year","2016","published_date","2016-03-07","effective_date","2016-03-10","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5e75b48c-9b41-41d0-9e99-54e358ec6d19","type",{"_55":61,"_56":64,"_65":66},"Peraturan Menteri Perhubungan","short_name","Permenhub","subjects",[69],{"_55":70,"_56":71,"_58":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Perhubungan","place_of_enactment","Jakarta","theme","Sistem dan Prosedur Akuntansi Serta Pelaporan Keuangan Berbasis Akrual di Lingkungan Kementerian Perhubungan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2016
Peraturan Menteri Perhubungan NO. 21, BN.2016/No.391, jdih.dephub.go.id : 16 hlm.
Peraturan Menteri Perhubungan TENTANG Sistem dan Prosedur Akuntansi Serta Pelaporan Keuangan Berbasis Akrual di Lingkungan Kementerian Perhubungan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Perhubungan ini mulai berlaku pada tanggal 10 Maret 2016. \n \n

","regulatory_relationship","Peraturan ini mencabut Peraturan Menteri Perhubungan Nomor KM 04 Tahun 2009 tentang Sistem dan Prosedur Akuntansi serta Pelaporan Keuangan di Lingkungan Kementerian Perhubungan dan semua ketentuan mengenai pelaksanaannya yang bertentangan dengan Peraturan ini.","scope_and_parties","policy_content","

Peraturan Menteri Perhubungan ini mengatur sistem dan prosedur akuntansi serta pelaporan keuangan berbasis akrual di lingkungan Kementerian Perhubungan. Latar belakangnya adalah penerapan sistem akuntansi dan pelaporan keuangan pemerintah pusat sesuai Standar Akuntansi Pemerintahan Berbasis Akrual sebagaimana diatur dalam Peraturan Pemerintah Nomor 71 Tahun 2010.

\r\n\r\n

Ketentuan substansial dalam peraturan ini mencakup:

\r\n\r\n

Kewajiban Kementerian Perhubungan untuk menyelenggarakan Sistem Akuntansi Instansi (SAI) secara berjenjang, mulai dari tingkat Satuan Kerja (Satker) hingga tingkat Kementerian. SAI meliputi akuntansi dan pelaporan keuangan serta akuntansi dan pelaporan Barang Milik Negara (BMN).
Pembentukan unit akuntansi dan pelaporan keuangan/barang yang terdiri atas UAKPA/B, UAPPA/B-W, UAPPA/B-PTM, dan UAPA/B.
Proses rekonsiliasi data laporan keuangan yang meliputi rekonsiliasi internal dan eksternal.
Pelaporan dan penyajian data laporan keuangan yang terdiri dari Laporan Realisasi Anggaran, Neraca, Laporan Operasional, dan Laporan Perubahan Ekuitas, disertai dengan Catatan atas Laporan Keuangan (CaLK).
Pelaporan keuangan Badan Layanan Umum (BLU) yang merupakan bagian tidak terpisahkan dari Laporan Keuangan Kementerian.
Penyampaian Laporan Keuangan Tingkat UAKPA/B, UAPPA/B-W, UAPPA/B-PTM dan UAPA/B secara berjenjang.
Reviu atas Laporan Keuangan yang dilaksanakan oleh Aparat Pengawasan Intern Pemerintah.
Pernyataan Tanggung Jawab atas Laporan Keuangan yang dibuat oleh Menteri/Pengguna Anggaran dan Kuasa Pengguna Anggaran.

\r\n\r\n

Peraturan ini juga mengatur petunjuk teknis penyusunan laporan keuangan SAIBA.

","transitional_provisions","(-)","sanctions","Sanksi administratif berupa teguran tertulis dikenakan kepada UAKPA/UAKPB dan UAPPA-W/UAPPB-W yang menyampaikan laporan keuangan melebihi batas waktu yang ditentukan. Pemberian sanksi tidak membebaskan dari kewajiban menyampaikan laporan keuangan, laporan BMN, dan melakukan rekonsiliasi.","revokes",[94],{"_95":96,"_97":98},"text","Permenhub Nomor 4 Tahun 2009","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

REGULATION OF THE MINISTER OF TRANSPORTATION OF THE REPUBLIC OF INDONESIA
NUMBER PM 21 OF 2016
CONCERNING
ACCOUNTING SYSTEM AND PROCEDURES AND FINANCIAL REPORTING BASED ON
ACCRUAL BASIS WITHIN THE MINISTRY OF TRANSPORTATION

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF TRANSPORTATION OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that in order to implement the accounting system and
financial reporting of the central government in accordance with the Standards
Government Accounting Based on Accrual as
stipulated in Government Regulation Number 71 of 2010
concerning Government Accounting Standards, it is necessary to regulate
re-stipulate the provisions regarding the System and Procedures
Accounting and Accrual Based Financial Reporting in
The Ministry of Transportation;
that based on the considerations as referred to
in letter a, it is necessary to stipulate a Regulation of the Minister
Transpo

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