[{"_1":2,"_116":-5,"_117":-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","bfcdf468-43b9-4f1f-bdbc-e84c8d0e67af","regulationData",{"_36":33,"_37":38,"_112":113,"_114":115},"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":83,"_88":83,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":-5,"_110":111},"title","Peraturan Menteri Pertahanan Nomor 17 Tahun 2015 tentang Kebijakan Akuntansi Berbasis Akrual di Lingkungan Kementerian Pertahanan dan Tentara Nasional Indonesia","short_title","Peraturan Menteri Pertahanan Nomor 17 Tahun 2015","number","17","year","2015","published_date","2015-11-19","effective_date","2015-12-15","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","544e2b02-5678-4629-bdb7-574716f0c1b1","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Pertahanan","short_name","Permenhan","subjects",[68],{"_6":69,"_55":70,"_57":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Pertahanan","place_of_enactment","Jakarta","theme","Kebijakan Akuntansi Berbasis Akrual di Lingkungan Kementerian Pertahanan dan Tentara Nasional Indonesia","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 Pertahanan NO. 17, BN.2015/No.1848, peraturan.go.id : 13 hlm.
Peraturan Menteri Pertahanan TENTANG Kebijakan Akuntansi Berbasis Akrual di Lingkungan Kementerian Pertahanan dan Tentara Nasional Indonesia
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Pertahanan ini mulai berlaku pada tanggal 15 Desember 2015. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Menteri Pertahanan Nomor 17 Tahun 2015 ini bertujuan untuk meningkatkan kualitas laporan keuangan yang transparan dan akuntabel di lingkungan Kementerian Pertahanan dan Tentara Nasional Indonesia dengan menerapkan kebijakan akuntansi berbasis akrual. Kebijakan ini disusun berdasarkan Standar Akuntansi Pemerintahan Berbasis Akrual dan menjadi pedoman bagi entitas akuntansi dan entitas pelaporan dalam menyusun laporan keuangan. Ruang lingkup kebijakan ini mencakup kebijakan pelaporan keuangan, akuntansi kas, piutang, persediaan, aset tetap, aset lainnya, kewajiban jangka pendek, ekuitas, pendapatan, serta beban dan belanja. Kebijakan ini mengatur pembagian kewenangan antar unit akuntansi dan pelaporan di berbagai tingkatan, mulai dari satuan kerja hingga tingkat kementerian, serta menetapkan prosedur pelaporan keuangan yang harus diikuti.","transitional_provisions","sanctions","revokes",[],"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

REGULATION OF THE MINISTER OF DEFENSE OF THE REPUBLIC OF INDONESIA
NUMBER 17 OF 2015
CONCERNING
ACCRUAL BASED ACCOUNTING POLICY
WITHIN THE MINISTRY OF DEFENSE AND
THE INDONESIAN NATIONAL ARMED FORCES

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF DEFENSE OF THE REPUBLIC OF INDONESIA,

Considering:

that in order to improve the quality of reports
financial statements that are transparent and accountable within
the Ministry of Defense and the Indonesian National Armed Forces
the need for an accrual-based accounting policy.
that the provisions of the Minister of Finance Regulation Number
219/PMK.05/2013 concerning Accounting Policy
Central Government, all State Ministries/
Institutions must implement the provisions of the regulation
that, because of the specificities within
the Ministry of Defense and the Indonesian National Armed Forces,
it needs to be regulated separately.
that based on the

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