[{"_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","b5b9903a-ae30-4a12-980e-51933ce355ae","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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":83,"_90":91,"_92":93,"_100":101,"_102":103,"_106":107,"_108":109,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Menteri Dalam Negeri Nomor 64 Tahun 2013 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Daerah","short_title","Peraturan Menteri Dalam Negeri (Permendagri) Nomor 64 Tahun 2013","number","64","year","2013","published_date","2013-12-03","effective_date","2013-12-06","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","908b6ebf-f9ae-4031-a6ea-6821b4d7332b","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Dalam Negeri","short_name","Permendagri","subjects",[68],{"_6":69,"_55":70,"_57":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Dalam Negeri","place_of_enactment","Jakarta","theme","Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah 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


2013
Peraturan Menteri Dalam Negeri (Permendagri) NO. 64, BN.2013/NO.1425, kemendagri.go.id : 8 hlm.
Peraturan Menteri Dalam Negeri (Permendagri) TENTANG Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Dalam Negeri (Permendagri) ini mulai berlaku pada tanggal 06 Desember 2013. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri ini mengatur tentang penerapan Standar Akuntansi Pemerintahan (SAP) berbasis akrual pada pemerintah daerah. Latar belakangnya adalah untuk melaksanakan ketentuan Pasal 7 ayat (3) Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Tujuan dari peraturan ini adalah sebagai pedoman bagi pemerintah daerah dalam menerapkan SAP berbasis akrual. Ketentuan substansial mencakup kebijakan akuntansi pemerintah daerah yang terdiri dari kebijakan akuntansi pelaporan keuangan dan kebijakan akuntansi akun. SAPD memuat prosedur dan teknik akuntansi dalam identifikasi transaksi, pencatatan jurnal, posting ke buku besar, penyusunan neraca saldo, dan penyajian laporan keuangan. Bagan Akun Standar (BAS) merupakan pedoman bagi pemerintah daerah dalam melakukan kodefikasi akun yang menggambarkan struktur laporan keuangan secara lengkap. Pemerintah daerah menyajikan kembali LRA, Neraca dan LAK tahun sebelumnya pada tahun pertama penerapan SAP berbasis akrual.","transitional_provisions","1. Peraturan kepala daerah yang mengatur kebijakan akuntansi pemerintah daerah sebagaimana dimaksud dalam Pasal 4 ayat (5) dan peraturan kepala daerah yang mengatur SAPD sebagaimana dimaksud dalam Pasal 6 ayat (4) ditetapkan paling lambat tanggal 31 Mei 2014.\n2. Penerapan SAP berbasis akrual pada pemerintah daerah paling lambat mulai tahun anggaran 2015.","sanctions","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"text","Peraturan Menteri Dalam Negeri (Permendagri) Nomor 90 Tahun 2019","link","https://peraturan.bpk.go.id/Details/139075/permendagri-no-90-tahun-2019","d46ee86f-2a80-4ea1-bfd1-c196b46d29ad","partially_revokes",[],"partially_revoked_by",[104],{"_95":105,"_97":98,"_36":99},"PERMENDAGRI No. 90 Tahun 2019 tentang Klasifikasi, Kodefikasi, Dan Nomenklatur Perencanaan Pembangunan Dan Keuangan Daerah","amends",[],"amended_by",[110],{"_95":105,"_97":98,"_36":99},"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

MINISTER OF HOME AFFAIRS
REPUBLIC OF INDONESIA

REGULATION OF THE MINISTER OF HOME AFFAIRS OF THE REPUBLIC OF INDONESIA
NUMBER 64 OF 2013

REGARDING
THE IMPLEMENTATION OF ACCRUAL-BASED GOVERNMENT ACCOUNTING STANDARDS
IN REGIONAL GOVERNMENTS

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF HOME AFFAIRS OF THE REPUBLIC OF INDONESIA,

Considering:	that to implement the provisions of Article 7 paragraph (3) of Government Regulation Number 71 of 2010 concerning Government Accounting Standards, it is necessary to stipulate a Regulation of the Minister of Home Affairs of the Republic of Indonesia concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments;
In view of:	Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Year 2004 Number 125, Supplement to the State Gazette of the Republic of Indonesia Number 4437) as amended several times, most

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