[{"_1":2,"_126":-5,"_127":-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","ab273aad-a350-4833-8802-face17d78606","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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":92,"_93":94,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Menteri Keuangan Nomor 229/PMK.05/2022 Tahun 2022 tentang Sistem Akuntansi dan Pelaporan Keuangan Transfer ke Daerah","short_title","Peraturan Menteri Keuangan (PMK) Nomor 229/PMK.05/2022","number","229/PMK.05/2022","year","2022","published_date","2022-12-30","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","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","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Sistem Akuntansi dan Pelaporan Keuangan Transfer ke Daerah","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2022
Peraturan Menteri Keuangan (PMK) NO. 229/PMK.05/2022, BN.2022/NO. 1449; https:jdih.kemenkeu.go.id : 10 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Sistem Akuntansi dan Pelaporan Keuangan Transfer ke Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 30 Desember 2022. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 83/PMK.05/2018 tentang Sistem Akuntansi dan Pelaporan Keuangan Transfer ke Daerah dan Dana Desa (Berita Negara Republik Indonesia Tahun 2018 Nomor 1008).\n\nPeraturan ini mengubah:\n(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengatur tentang Sistem Akuntansi dan Pelaporan Keuangan Transfer ke Daerah (SATD). Latar belakangnya adalah untuk melaksanakan akuntansi dan pelaporan keuangan atas transaksi transfer ke daerah yang lebih transparan dan akuntabel sesuai dengan standar akuntansi pemerintahan, menggantikan peraturan sebelumnya.\n\nKetentuan substansial dalam peraturan ini meliputi:\n\n1. Pembentukan unit akuntansi dan pelaporan keuangan TKD yang terdiri atas UAKPA BUN, UAKKPA BUN, dan UAPBUN, dengan rincian tugas dan tanggung jawab masing-masing.\n2. Proses akuntansi dan pelaporan keuangan pada setiap unit akuntansi, termasuk proses penggabungan laporan keuangan secara berjenjang.\n3. Penggunaan sistem aplikasi terintegrasi dalam penyusunan dan penyampaian laporan keuangan BA BUN pengelolaan TKD.\n4. Penyusunan laporan keuangan yang terdiri atas LRA, Neraca, LO, LPE, dan CaLK.\n5. Pernyataan tanggung jawab atas laporan keuangan oleh setiap unit akuntansi dan pelaporan keuangan TKD.\n6. Pelaksanaan SATD sesuai dengan Modul SATD yang merupakan bagian tidak terpisahkan dari Peraturan Menteri ini.\n7. Reviu atas laporan keuangan BA BUN pengelolaan TKD untuk meyakinkan keandalan informasi yang disajikan.","transitional_provisions","1. Pada saat Peraturan Menteri ini mulai berlaku, unit akuntansi dan pelaporan keuangan yang menyusun laporan keuangan transfer ke daerah dan dana desa tahun anggaran 2022 berpedoman pada ketentuan dalam Pasal 2 Peraturan Menteri Keuangan Nomor 83/PMK.05/2018 tentang Sistem Akuntansi dan Pelaporan Keuangan Transfer ke Daerah dan Dana Desa (Berita Negara Republik Indonesia Tahun 2018 Nomor 1008).\n2. Peraturan pelaksanaan dari Peraturan Menteri Keuangan Nomor 83/PMK.05/2018 tentang Sistem Akuntansi dan Pelaporan Keuangan Transfer ke Daerah dan Dana Desa (Berita Negara Republik Indonesia Tahun 2018 Nomor 1008) dinyatakan masih tetap berlaku sepanjang tidak bertentangan dengan Peraturan Menteri ini.","sanctions","(-)","revokes",[95],{"_96":97,"_98":99,"_36":100},"text","PMK No. 83/PMK.05/2018 tentang Sistem Akuntansi Dan Pelaporan Keuangan Transfer Ke Daerah Dan Dana Desa","link","https://peraturan.bpk.go.id/Details/113121/pmk-no-83pmk052018","38a91210-c5b1-4bb2-b502-c7837d664de4","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

MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 229/PMK.05/2022
REGARDING
ACCOUNTING SYSTEM AND FINANCIAL REPORTING
TRANSFER TO REGIONS

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to implement accounting and financial reporting on transfer to regional transactions that are more transparent and accountable in accordance with government accounting standards, it is necessary to replace Regulation of the Minister of Finance Number 83/PMK.05/2018 concerning the Accounting System and Financial Reporting for Transfers to Regions and Village Funds;
that based on the considerations as referred to in letter a, it is necessary to stipulate a Regulation of the Minister of Finance concerning the Accounting System and Financial Reporting for Transfers to Regions;

In view of:

Article 17 paragraph (3) of the 1945

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