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2013
Peraturan Menteri Keuangan (PMK) NO. 217/PMK.05/2013, BN 2013/ NO 1621; PERATURAN.GO.ID : 23 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Perubahan Kedua atas Peraturan Menteri Keuangan Nomor 235/PMK.05/2011 tentang Sistem Akuntansi dan Pelaporan Keuangan Badan Lainnya
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 31 Desember 2013. \n \n

","regulatory_relationship","Peraturan ini mengubah: 1. Peraturan Menteri Keuangan Nomor 235/PMK.05/2011 tentang Sistem Akuntansi dan Pelaporan Keuangan Badan Lainnya sebagaimana telah diubah dengan Peraturan Menteri Keuangan Nomor 200/PMK.05/2012.","scope_and_parties","policy_content","Peraturan ini bertujuan untuk menyempurnakan ketentuan mengenai penyusunan Laporan Keuangan dan Ikhtisar Laporan Keuangan serta penyajian Neraca Badan Lainnya. Perubahan ini dilakukan untuk meningkatkan akurasi dan transparansi dalam pelaporan keuangan badan lainnya yang tidak berada di bawah hierarki langsung Kementerian Negara/Lembaga tertentu. Peraturan ini mengatur pembagian kewenangan antara Unit Badan Lainnya (UBL) dan Unit Akuntansi Pembantu Bendahara Umum Negara Pelaporan Keuangan Badan Lainnya (UAP BUN-PBL) dalam penyusunan dan pelaporan keuangan. UBL dibagi menjadi tiga kategori: UBL Satker, UBL Bagian Satker, dan UBL Bukan Satker, masing-masing dengan kewajiban pelaporan yang berbeda. UBL Satker dan UBL Bukan Satker wajib menyampaikan laporan keuangan secara semesteran dan tahunan, sedangkan UBL Bagian Satker menyampaikan Ikhtisar Laporan Keuangan. Peraturan ini juga mengatur tentang pernyataan tanggung jawab atas laporan keuangan dan ikhtisar laporan keuangan yang harus dibuat oleh masing-masing UBL.","transitional_provisions","(-)","sanctions","1. UBL yang terlambat atau tidak menyampaikan laporan keuangan atau Ikhtisar Laporan Keuangan dapat dikenakan sanksi. 2. Sanksi berupa teguran tertulis, sanksi administratif, atau usulan pemotongan anggaran. 3. Teguran tertulis diberikan jika terlambat menyampaikan laporan. 4. Sanksi administratif diberikan jika tidak menyampaikan laporan tahunan. 5. Usulan pemotongan anggaran diberikan jika tidak menyampaikan laporan selama 2 tahun berturut-turut.","revokes",[],"revoked_by",[97],{"_98":99,"_100":101,"_36":102},"text","PMK No. 260/PMK.05/2014 tentang Sistem Akutansi Dan Pelaporan Keuangan Badan Lainnya","link","https://peraturan.bpk.go.id/Details/122110/pmk-no-260pmk052014","43248b92-56b1-4093-853c-245fc2d0e4b6","partially_revokes",[],"partially_revoked_by",[],"amends",[109,113],{"_98":110,"_100":111,"_36":112},"PMK No. 200/PMK.05/2012 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 235/PMK.05/2011 Tentang Sistem Akuntansi Dan Pelaporan Keuangan Badan Lainnya","https://peraturan.bpk.go.id/Details/150613/pmk-no-200pmk052012","b0a7ffdc-2edf-45db-8f38-5a390699404c",{"_98":114,"_100":115,"_36":116},"PMK No. 235/PMK.05/2011 tentang Sistem Akuntansi Dan Pelaporan Keuangan Badan Lainnya","https://peraturan.bpk.go.id/Details/127249/pmk-no-235pmk052011","6593d782-4f03-423f-ba0d-585c4e6721ed","amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA

No.1621, 2013

MINISTRY OF FINANCE. Accounting System. Financial Reporting. Other Entities. Amendments.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 217/PMK.05/2013
CONCERNING
SECOND AMENDMENT TO
REGULATION OF THE MINISTER OF FINANCE NUMBER 235/PMK.05/2011 CONCERNING
ACCOUNTING SYSTEM AND FINANCIAL REPORTING OF OTHER ENTITIES

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to implement the provisions of Article 17 paragraph (7) of the Regulation of the Minister of Finance Number 171/PMK.05/2007 concerning the Central Government Accounting System and Financial Reporting as amended by the Regulation of the Minister of Finance Number 233/PMK.05/2011, the Regulation of the Minister of Finance Number 235/PMK.05/2011 concerning the Accounting System and Financial Reporting of Other

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