[{"_1":2,"_132":-5,"_133":-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","bc6d5d7b-e651-420d-9c94-d84d748bb91c","regulationData",{"_36":33,"_37":38,"_128":129,"_130":131},"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,"_77":78,"_79":80,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":-5,"_91":92,"_93":89,"_94":89,"_95":96,"_97":98,"_105":106,"_107":108,"_109":110,"_111":112,"_117":118,"_119":120,"_121":122,"_123":124,"_125":-5,"_126":127},"title","Peraturan Menteri Keuangan Nomor 177/PMK.05/2015 Tahun 2015 tentang Pedoman Penyusunan Dan Penyampaian Laporan Keuangan Kementerian Negara/Lembaga","short_title","Peraturan Menteri Keuangan (PMK) Nomor 177/PMK.05/2015","number","177/PMK.05/2015","year","2015","published_date","2015-09-21","effective_date","2015-09-22","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":52,"_55":56,"_57":58},"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":60,"_55":63,"_64":65},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[68,71,74],{"_6":69,"_55":70,"_57":-5},"52ab02bc-b4c7-47db-becc-c90c58185c43","Standar & Pedoman Teknis",{"_6":72,"_55":73,"_57":-5},"cc7f7bbd-f25f-486a-82f2-b1acb0a84310","Anggaran Belanja Negara",{"_6":75,"_55":76,"_57":-5},"cda6b51b-2f73-4d5b-a387-4116c7c7bd3e","Keuangan Negara & Daerah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pedoman Penyusunan Dan Penyampaian Laporan Keuangan 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


2015
Peraturan Menteri Keuangan (PMK) NO. 177/PMK.05/2015, BN.2015/NO.1413,jdih.kemenkeu.go.id : 6 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Pedoman Penyusunan Dan Penyampaian Laporan Keuangan Kementerian Negara/Lembaga
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 22 September 2015. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 177/PMK.05/2015 ini ditetapkan untuk memberikan pedoman dalam penyusunan dan penyampaian laporan keuangan oleh Kementerian Negara/Lembaga. Tujuan utama dari peraturan ini adalah untuk memastikan bahwa laporan keuangan disusun dan disampaikan secara akurat, transparan, dan akuntabel sesuai dengan Standar Akuntansi Pemerintahan. Peraturan ini mengatur pembentukan unit akuntansi dan pelaporan keuangan di berbagai tingkatan, termasuk UAKPA, UAPPA-W, UAPPA-E1, dan UAPA, serta mengatur kewajiban penyusunan laporan keuangan secara berjenjang dari tingkat UAKPA hingga UAPA. Laporan keuangan yang harus disusun meliputi Laporan Realisasi Anggaran, Neraca, Laporan Operasional, Laporan Perubahan Ekuitas, dan Catatan atas Laporan Keuangan. Peraturan ini juga menetapkan bahwa laporan keuangan harus disusun sesuai dengan Standar Akuntansi Pemerintahan dan Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat.","transitional_provisions","sanctions","revokes",[],"revoked_by",[99],{"_100":101,"_102":103,"_36":104},"text","PMK No. 232/PMK.05/2022 tentang Sistem Akuntansi dan Pelaporan Keuangan Instansi","link","https://peraturan.bpk.go.id/Details/238765/pmk-no-232pmk052022","0ab6d950-18e0-4351-879b-ab77b4c1aa20","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[113],{"_100":114,"_102":115,"_36":116},"PMK No. 222/PMK.05/2016 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 177/PMK.05/2015 tentang Pedoman Penyusunan dan Penyampaian Laporan Keuangan Kementerian Negara/Lembaga","https://peraturan.bpk.go.id/Details/146066/pmk-no-222pmk052016","96ce7225-9168-451e-9007-b31fcf38b682","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

THE MINISTER OF FINANCE
REPUBLIC OF INDONESIA

\nCOPY
\n

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 177/PMK.05/2015
on
GUIDELINES FOR THE PREPARATION AND SUBMISSION OF
FINANCIAL STATEMENTS OF STATE MINISTRIES/INSTITUTIONS

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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

Considering / Whereas:	\n \n that in order to implement the provisions of Article 31 of the Regulation \nof the Minister of Finance Number 213 of 2013 on the System \nof Accounting and Financial Reporting of the Central Government, it is necessary \nto stipulate a Regulation of the Minister of Finance on Guidelines for \nthe Preparation and Submission of Financial Statements of \nState Ministries/Institutions; \n \n
Bearing in Mind / Having Regard to:	\n \n Regulation of the Minister of Finance Number 213 of 2013 on \nthe Central Government

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