[{"_1":2,"_123":-5,"_124":-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","afe80e43-e8f5-4914-87a4-f0efd7b86a3b","regulationData",{"_36":33,"_37":38,"_119":120,"_121":122},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_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,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":-5,"_117":118},"title","Peraturan Menteri Kesehatan Nomor 39 Tahun 2019 tentang Pedoman Akuntansi dan Penyusunan Laporan keuangan Kementerian Kesehatan","short_title","Peraturan Menteri Kesehatan Nomor 39 Tahun 2019","number","39","year","2019","published_date","2019-10-11","effective_date","2019-10-15","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":52,"_55":56,"_57":58},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","f56450e8-0878-4624-b859-3ca52b69d8e6","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Kesehatan","short_name","Permenkes","subjects",[68],{"_6":69,"_55":70,"_57":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Kesehatan","place_of_enactment","Jakarta","theme","Pedoman Akuntansi dan Penyusunan Laporan keuangan Kementerian Kesehatan","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2019
Peraturan Menteri Kesehatan NO. 39, BN.2019/NO.1186, PERATURAN.GO.ID : 6 HLM
Peraturan Menteri Kesehatan TENTANG Pedoman Akuntansi dan Penyusunan Laporan keuangan Kementerian Kesehatan
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Kesehatan ini mulai berlaku pada tanggal 15 Oktober 2019. \n \n

","regulatory_relationship","Peraturan ini mencabut Peraturan Menteri Kesehatan Nomor 86 Tahun 2015 tentang Pedoman Akuntansi Penyusunan Laporan Keuangan Berbasis Akrual di Lingkungan Kementerian Kesehatan (Berita Negara Republik Indonesia Tahun 2015 Nomor 107).","scope_and_parties","policy_content","Peraturan Menteri Kesehatan ini menetapkan pedoman akuntansi dan penyusunan laporan keuangan di lingkungan Kementerian Kesehatan sebagai acuan bagi unit akuntansi dan pelaporan keuangan. Laporan keuangan disusun secara berjenjang oleh unit akuntansi dan pelaporan keuangan dengan menerapkan standar akuntansi pemerintahan melalui sistem aplikasi yang ditetapkan oleh Menteri Keuangan. Pedoman ini meliputi unit akuntansi dan pelaporan keuangan (UAKPA/B, UAPPA/B-W, UAPPA/B-E1, UAPA/B), kebijakan akuntansi (kas, investasi, piutang, persediaan, aset tetap, aset lainnya, kewajiban, ekuitas, pendapatan, beban, hibah), dan kebijakan pelaporan keuangan (kerangka dasar, petunjuk penyusunan CaLK, petunjuk penyesuaian akun akrual). Seluruh unit akuntansi dan pelaporan keuangan harus menyusun dan menyampaikan laporan keuangan sesuai waktu yang ditetapkan, mematuhi Bagan Akun Standar (BAS), dan menyiapkan laporan keuangan serta data pendukung untuk reviu oleh Inspektorat Jenderal.","transitional_provisions","(-)","sanctions","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","Permenkes No. 86 Tahun 2015 tentang Pedoman Akuntansi Penyusunan Laporan Keuangan Berbasis Akrual di Lingkungan Kementerian Kesehatan","link","https://peraturan.bpk.go.id/Details/139208/permenkes-no-86-tahun-2015","c47be6f0-2697-4861-a324-8705aac2fb5a","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

STATE GAZETTE
REPUBLIC OF INDONESIA
No.1186, 2019 MINISTRY OF HEALTH. Accounting and Preparation. Financial Statements. Guidelines. Revocation.

REGULATION OF THE MINISTER OF HEALTH OF THE REPUBLIC OF INDONESIA
NUMBER 39 OF 2019
CONCERNING
GUIDELINES FOR ACCOUNTING AND FINANCIAL STATEMENT PREPARATION
MINISTRY OF HEALTH

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF HEALTH OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that for the orderly administration of state financial accountability and to support the implementation of accounting within the Ministry of Health accurately, transparently and accountably, it is necessary to prepare Guidelines for Accounting and Financial Statement Preparation at the Ministry of Health;
that Regulation of the Minister of Health Number 86 of 2015 concerning Guidelines for Accrual-Based Accounting for Financial Statement Preparation within the Ministry of

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