[{"_1":2,"_121":-5,"_122":-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","b42c5021-565e-4f1d-86cb-a731a31831f5","regulationData",{"_36":33,"_37":38,"_117":118,"_119":120},"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,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":82,"_87":82,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_108":109,"_110":111,"_112":113,"_114":-5,"_115":116},"title","Peraturan Menteri Keuangan Nomor 198/PMK.05/2012 Tahun 2012 tentang Pelaksanaan Likuidasi Entitas Akuntansi dan Entitas Pelaporan pada Kementerian Negara/Lembaga","short_title","Peraturan Menteri Keuangan (PMK) Nomor 198/PMK.05/2012","number","198/PMK.05/2012","year","2012","published_date","2012-12-17","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","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[67],{"_6":68,"_54":69,"_56":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pelaksanaan Likuidasi Entitas Akuntansi dan Entitas Pelaporan pada Kementerian Negara/Lembaga","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2012
Peraturan Menteri Keuangan (PMK) NO. 198/PMK.05/2012, BN 2012/ NO 1256; PERATURAN.GO.ID : 21 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Pelaksanaan Likuidasi Entitas Akuntansi dan Entitas Pelaporan pada Kementerian Negara/Lembaga
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 17 Desember 2012. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Latar Belakang dan Tujuan: Peraturan ini diterbitkan untuk mengatur pelaksanaan likuidasi entitas akuntansi dan entitas pelaporan pada kementerian negara/lembaga. Tujuannya adalah untuk memastikan proses likuidasi berjalan tertib dan menghasilkan laporan keuangan yang sesuai dengan Standar Akuntansi Pemerintahan, serta untuk menertibkan dan mengamankan aset milik pemerintah pusat.

Ketentuan Substansial: Peraturan ini menetapkan tata cara penyelesaian entitas akuntansi yang dilikuidasi dan penyusunan laporan keuangan bagi entitas pelaporan tingkat UAPPA-W/UAPPB-W dan UAPPA-E1/UAPPB-E1 yang dilikuidasi. Likuidasi dilakukan terhadap entitas yang tidak lagi beroperasi, mengalami perubahan identitas, tidak mendapat alokasi anggaran, atau berubah menjadi Badan Layanan Umum/Badan Usaha Milik Negara. Proses likuidasi melibatkan penetapan penanggung jawab, penyelesaian transaksi, penyusunan laporan keuangan penutup, dan penyelesaian aset serta kewajiban.

","transitional_provisions","sanctions","revokes",[],"revoked_by",[92],{"_93":94,"_95":96,"_36":97},"text","PMK No. 272/PMK.05/2014 tentang Pelaksanaan Likuidasi Entitas Akuntansi Dan Entitas Pelaporan Pada Kementerian Negara/Lembaga","link","https://peraturan.bpk.go.id/Details/122274/pmk-no-272pmk052014","6f9fd997-1f25-40b6-b35a-6bed8bbdd891","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.1256, 2012 MINISTRY OF FINANCE. Liquidation.
Accounting. Reporting. Implementation.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 198/PMK.05/2012
ON
IMPLEMENTATION OF LIQUIDATION OF ACCOUNTING ENTITIES AND
REPORTING ENTITIES IN STATE MINISTRIES/INSTITUTIONS

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering / Whereas:

that in carrying out the duties and functions of State Ministries/Institutions, conditions may occur that cause an organizational unit, both accounting entities and reporting entities, to be liquidated;
that in order for the liquidation process of accounting entities and reporting entities to be carried out in an orderly manner and produce liquidation financial statements that comply with Government Accounting Standards and to regulate and secure assets

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