[{"_1":2,"_131":-5,"_132":-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","c17eaf79-9e6d-4968-92bb-a3dad78f1dc6","regulationData",{"_36":33,"_37":38,"_127":128,"_129":130},"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":90,"_91":92,"_98":99,"_104":105,"_106":107,"_108":109,"_110":111,"_116":117,"_118":119,"_120":121,"_122":123,"_124":-5,"_125":126},"title","Peraturan Menteri Keuangan Nomor 171/PMK.05/2007 Tahun 2007 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat","short_title","Peraturan Menteri Keuangan Nomor 171/PMK.05/2007 Tahun 2007","number","171/PMK.05/2007","year","2007","published_date","2007-12-27","effective_date","2008-01-01","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],{"_6":69,"_55":70,"_57":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2007
Peraturan Menteri Keuangan NO. 171/PMK.05/2007, jdih.kemenkeu.go.id: 43 hlm.
Peraturan Menteri Keuangan TENTANG Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan ini mulai berlaku pada tanggal 01 Januari 2008. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 59/PMK.06/2005 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat","scope_and_parties","policy_content","Peraturan Menteri Keuangan Nomor 171/PMK.05/2007 ini bertujuan untuk mengatur sistem akuntansi dan pelaporan keuangan pemerintah pusat. Latar belakang penerbitan peraturan ini adalah untuk menampung pengaturan mengenai pelaksanaan fungsi Menteri Keuangan sebagai Entitas Pelaporan Bendahara Umum Negara. Peraturan ini menetapkan pembagian kewenangan antara berbagai unit akuntansi di bawah Kementerian Keuangan dan lembaga pemerintah lainnya, termasuk pembentukan unit akuntansi baru. Ruang lingkup kegiatan yang diatur meliputi pengumpulan data, pencatatan, pengikhtisaran, dan pelaporan posisi keuangan dan operasi keuangan pemerintah pusat. Subjek hukum yang diatur memiliki kewajiban untuk menyelenggarakan akuntansi dan menyusun laporan keuangan sesuai dengan standar yang ditetapkan.","transitional_provisions","(-)","sanctions","1. Dalam hal Kuasa Pengguna Anggaran belum menyampaikan laporan keuangan, KPPN menunda penerbitan SP2D atas SPM yang diajukan. 2. Penundaan dikenakan terhadap SPM-UP/TUP, dan SPM-LS kepada Bendahara. 3. Penundaan juga dilakukan terhadap Satuan Kerja yang tidak menyusun dan melaporkan BMN menggunakan SIMAK-BMN. 4. Pengenaan sanksi dikecualikan terhadap SPM Belanja Pegawai, SPM-LS kepada pihak ketiga, dan SPM Pengembalian.","revokes",[93],{"_94":95,"_96":97},"text","PMK Nomor 59/PMK.06/2005 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat","link","","revoked_by",[100],{"_94":101,"_96":102,"_36":103},"PMK No. 213/PMK.05/2013 tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah PusatPMK 171/PMK.05/2007 dicabut dan dinyatakan tidak berlaku mulai tanggal 1 Januari 2015","https://peraturan.bpk.go.id/Details/150607/pmk-no-213pmk052013","79acad39-9301-4f50-ac61-43700086acd5","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[112],{"_94":113,"_96":114,"_36":115},"PMK No. 233/PMK.05/2011 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 171/PMK.05/2007 Tentang Sistem Akuntansi Dan Pelaporan Keuangan Pemerintah Pusat","https://peraturan.bpk.go.id/Details/127259/pmk-no-233pmk052011","1036d9fb-e8bb-4307-a20d-b5dc45cbebd1","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

THE MINISTER OF FINANCE
REPUBLIC OF INDONESIA

COPY
REGULATION OF THE MINISTER OF FINANCE
NUMBER 171 /PMK.05/2007
on
CENTRAL GOVERNMENT ACCOUNTING AND FINANCIAL REPORTING SYSTEM

THE MINISTER OF FINANCE,

Considering:

that in order to implement the provisions of Article 7 paragraph (2) letter o of Law Number 1 Year 2004 on State Treasury, the Minister of Finance has stipulated Regulation of the Minister of Finance Number 59/PMK.06/2005 on Central Government Accounting and Financial Reporting System;
that in its implementation, Regulation of the Minister of Finance Number 59/PMK.06/2005 has not accommodated the regulation regarding the implementation of the function of the Minister of Finance as the State General Treasurer Reporting Entity to prepare Financial Statements, so that it is necessary to rearrange the Central Government Accounting and Financial Reporting System in a Regulation of the Minister of Finance;
that

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