[{"_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","e63fcffa-40f7-4395-bafe-92f5663db307","regulationData",{"_36":33,"_37":38,"_120":121,"_122":123},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_71":72,"_73":74,"_75":76,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":-5,"_118":119},"title","Peraturan Menteri Keuangan Nomor 234/PMK.05/2020 Tahun 2020 tentang Kebijakan Akuntansi Pemerintah Pusat","short_title","Peraturan Menteri Keuangan (PMK) Nomor 234/PMK.05/2020","number","234/PMK.05/2020","year","2020","published_date","2020-12-30","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"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",{"_54":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68],{"_54":69,"_55":70,"_57":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Kebijakan Akuntansi Pemerintah Pusat","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2020
Peraturan Menteri Keuangan (PMK) NO. 234/PMK.05/2020, BN.2020/NO.1682, https:jdih.kemenkeu.go.id : 4 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 30 Desember 2020. \n \n

","regulatory_relationship","Peraturan ini mencabut: (-) Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 225/PMK.05/2019 tentang Kebijakan Akuntansi Pemerintah Pusat","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 234/PMK.05/2020 ini bertujuan untuk menyempurnakan kebijakan akuntansi pemerintah pusat, khususnya dalam menghadapi pelaporan keuangan selama pandemi COVID-19 dan pemulihan ekonomi nasional. Perubahan ini dilakukan untuk menindaklanjuti laporan hasil pemeriksaan Badan Pemeriksa Keuangan terhadap laporan keuangan tahun anggaran 2019. Peraturan ini mengubah ketentuan dalam Bab II tentang Kebijakan Pelaporan Keuangan, Bab VIII tentang Kebijakan Akuntansi Aset Lainnya, dan Bab IX tentang Kebijakan Akuntansi Kewajiban dan/atau Utang. Kebijakan akuntansi yang diatur dalam peraturan ini mulai digunakan untuk penyusunan laporan keuangan kementerian negara/lembaga, laporan keuangan bendahara umum negara, dan laporan keuangan pemerintah pusat tahun anggaran 2020.","transitional_provisions","1. Kebijakan Akuntansi Pemerintah Pusat sebagaimana diatur dalam Peraturan Menteri ini mulai digunakan untuk penyusunan Laporan Keuangan Kementerian Negara/Lembaga, Laporan Keuangan Bendahara Umum Negara, dan Laporan Keuangan Pemerintah Pusat Tahun Anggaran 2020.","sanctions","(-)","revokes",[],"revoked_by",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 22/PMK.05/2022 tentang Kebijakan Akuntansi Pemerintah Pusat","link","https://peraturan.bpk.go.id/Details/215087/pmk-no-22pmk052022","03d766f8-5442-41b5-be6b-89cda151c9a7","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 FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 234/PMK.05/2020
CONCERNING
AMENDMENT TO THE REGULATION OF THE MINISTER OF FINANCE
NUMBER 225/PMK.05/2019
CONCERNING CENTRAL GOVERNMENT ACCOUNTING POLICY

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to further provide certainty in regulating the implementation of accounting and financial reporting based on principles, foundations, conventions, rules, and specific practices chosen in the preparation and presentation of financial statements within the central government, based on the provisions of Article 7 paragraph (2) letter o of Law Number 1 of 2004 concerning State Treasury, Regulation of the Minister of Finance Number 225/PMK.05/2019 concerning Central Government Accounting Policy has been established;
that to accommodate financial reporting on

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