[{"_1":2,"_123":-5,"_124":-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","f1764975-ef42-4d22-b4b2-f2fcc245e486","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"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":88,"_90":91,"_92":93,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Menteri Keuangan Nomor 225/PMK.05/2016 Tahun 2016 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Pusat","short_title","Peraturan Menteri Keuangan (PMK) Nomor 225/PMK.05/2016","number","225/PMK.05/2016","year","2016","published_date","2016-12-30","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","Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada 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


2016
Peraturan Menteri Keuangan (PMK) NO. 225/PMK.05/2016, BN.2016/NO.2159,jdih.kemenkeu.go.id : 5 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Pusat\r\n
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 30 Desember 2016. \n \n

","regulatory_relationship","Peraturan Menteri Keuangan Nomor 270/PMK.05/2014 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Pusat dicabut dan dinyatakan tidak berlaku.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengatur tentang penerapan Standar Akuntansi Pemerintahan (SAP) berbasis akrual pada Pemerintah Pusat. Penerapan SAP berbasis akrual dilaksanakan menggunakan Sistem Aplikasi Terintegrasi. Sistem Aplikasi Terintegrasi menghasilkan laporan keuangan berbasis akrual. Jika Sistem Aplikasi Terintegrasi belum dapat dilaksanakan, laporan keuangan berbasis akrual disusun menggunakan Sistem Aplikasi Akuntansi Instansi Berbasis Akrual (SAIBA) dan aplikasi rekonsiliasi dan penyusunan laporan keuangan berbasis web (e-Rekon&LK). Laporan keuangan yang disusun menggunakan SAIBA dan aplikasi e-Rekon&LK sebelum peraturan ini berlaku, diakui sebagai laporan keuangan yang disusun berdasarkan peraturan ini.","transitional_provisions","(-)","sanctions","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"text","PMK No. 232/PMK.05/2022 tentang Sistem Akuntansi dan Pelaporan Keuangan Instansi","link","https://peraturan.bpk.go.id/Details/238765/pmk-no-232pmk052022","0ab6d950-18e0-4351-879b-ab77b4c1aa20","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
225/PMK.05/2016
CONCERNING
APPLICATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS
IN THE CENTRAL GOVERNMENT

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on Government Regulation Number 71
of 2010 concerning Government Accounting Standards,
the Regulation of the Minister of Finance Number
270/PMK.05/2014 concerning the
Application of Accrual-Based Government Accounting
Standards in the Central Government has been established;
that in order to implement more reliable accrual-based
Government Accounting Standards, it is necessary to
re-regulate the Regulation of the Minister of Finance
Number 270/PMK.05/2014 concerning the Application of
Accrual-Based Government Accounting Standards in the
Central Government;
that based on the considerations as
referr

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