[{"_1":2,"_125":-5,"_126":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","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","a9721d49-144b-49e1-8699-1526c2e8075d","regulationData",{"_36":33,"_37":38,"_121":122,"_123":124},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_73":74,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":85,"_92":93,"_94":95,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":-5,"_119":120},"title","Peraturan Pemerintah (PP) Nomor 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan","short_title","Peraturan Pemerintah (PP) No. 24 Tahun 2005","number","24","year","2005","published_date","2005-06-13","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","25005e56-1478-479f-a566-310826679c75","type",{"_6":59,"_54":62,"_63":64},"Peraturan Pemerintah (PP)","short_name","PP","subjects",[67,70],{"_6":68,"_54":69,"_56":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah",{"_6":71,"_54":72,"_56":-5},"cda6b51b-2f73-4d5b-a387-4116c7c7bd3e","Keuangan Negara & Daerah","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Standar Akuntansi Pemerintahan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2005
Peraturan Pemerintah (PP) NO. 24, LN. 2005 No. 49, TLN No. 4503 LL SETNEG : 6 HLM
Peraturan Pemerintah (PP) TENTANG Standar Akuntansi Pemerintahan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Pemerintah (PP) ini mulai berlaku pada tanggal 13 Juni 2005. \n \n

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Latar Belakang dan Tujuan: Peraturan Pemerintah ini diterbitkan untuk melaksanakan ketentuan Pasal 32 ayat (2) Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, yang mengharuskan penyusunan standar akuntansi pemerintahan oleh komite standar yang independen. Tujuannya adalah untuk menyediakan kerangka kerja bagi penyusunan laporan keuangan pemerintah yang akurat dan dapat dipertanggungjawabkan.

Ketentuan Substansial: Peraturan ini menetapkan Standar Akuntansi Pemerintahan (SAP) yang terdiri dari Pernyataan Standar Akuntansi Pemerintahan (PSAP) dan dilengkapi dengan Interpretasi Pernyataan Standar Akuntansi Pemerintahan (IPSAP) serta Buletin Teknis. SAP ini disusun oleh Komite Standar Akuntansi Pemerintahan (KSAP) dan menjadi acuan bagi pemerintah pusat dan daerah dalam menyusun laporan keuangan. PSAP mencakup berbagai aspek akuntansi seperti penyajian laporan keuangan, laporan realisasi anggaran, laporan arus kas, dan catatan atas laporan keuangan. Sistem akuntansi pemerintahan diatur lebih lanjut oleh Menteri Keuangan untuk tingkat pusat dan oleh peraturan gubernur/bupati/walikota untuk tingkat daerah.

","transitional_provisions","1. Semua peraturan perundang-undangan yang berkaitan dengan penyelenggaraan akuntansi pemerintahan sepanjang belum diganti dan tidak bertentangan dengan Peraturan Pemerintah ini dinyatakan tetap berlaku.","sanctions","revokes",[],"revoked_by",[96],{"_97":98,"_99":100,"_36":101},"text","PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan","link","https://peraturan.bpk.go.id/Details/5095/pp-no-71-tahun-2010","845cd511-b1c4-4e94-86a4-c4e2a35e8672","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
NUMBER 24 OF 2005
CONCERNING
GOVERNMENT ACCOUNTING STANDARDS

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n \n \n

Considering:

that to implement the provisions of Article 32 paragraph (2) of Law Number 17 of 2003 concerning State Finances, it is necessary to stipulate a Government Regulation concerning Government Accounting Standards;

In view of:

Article 5 paragraph (2) of the 1945 Constitution of the Republic of Indonesia;
Law Number 17 of 2003 concerning State Finances (State Gazette of the Republic of Indonesia of 2003 Number 47, Supplement to the State Gazette of the Republic of Indonesia Number 4286);
Law Number 1 of 2004 concerning State Treasury (State Gazette of the Republic of Indonesia of 2004 Number 5, Supplement to the State Gazette of the Republic of

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