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2003
Keputusan Menteri Dalam Negeri NO. 12, kemendagri.go.id : 5 hlm.
Keputusan Menteri Dalam Negeri TENTANG Pedoman Penilaian Barang Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Keputusan Menteri Dalam Negeri ini mulai berlaku pada tanggal 24 Februari 2003. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","

Keputusan Menteri Dalam Negeri ini mengatur tentang pedoman penilaian barang daerah. Latar belakang dan tujuan dari kebijakan ini adalah untuk pengamanan barang daerah dan penyusunan Neraca Daerah sesuai dengan Peraturan Pemerintah Nomor 105 Tahun 2000 tentang Pengelolaan dan Pertanggungjawaban Keuangan Daerah, yang memerlukan nilai aktiva tetap yang dapat dipertanggungjawabkan.

Ketentuan substansial dalam peraturan ini mencakup:

Objek penilaian barang daerah meliputi seluruh barang daerah yang dimiliki/dikuasai oleh Pemerintah Daerah dan mempunyai nilai ekonomis.
Kriteria penilaian barang daerah meliputi penilaian tanah, bangunan, kendaraan dan mesin-mesin, perlengkapan alat kantor dan rumah tangga, serta hewan dan tanaman. Penilaian dilakukan berdasarkan Nilai Pasar yang berlaku pada saat penilaian.
Penilaian barang daerah dilakukan dengan pendekatan Perbandingan Data Pasar, Kalkulasi Biaya, dan Kapitalisasi Pendapatan.
Penilaian Barang Daerah dilaksanakan oleh Lembaga Independen yang bersertifikat di bidang pekerjaan penilaian barang, yang ditunjuk oleh Kepala Daerah.
Pemerintah Daerah menyiapkan buku inventaris Barang Daerah yang merupakan himpunan data teknis dan administrasi.
Hasil Penilaian barang Daerah digunakan untuk keperluan menyusun Neraca Daerah untuk pertama kalinya, dan dapat dipergunakan untuk keperluan lain seperti pinjaman Daerah, Asuransi, Perubahan Status Hukum, Pemanfaatan Barang Daerah dan lain sebagainya.
Biaya pelaksanaan penilaian barang Daerah dibebankan kepada Anggaran Pendapatan dan Belanja Daerah (APBD).
Gubernur, Bupati / Walikota melaporkan hasil penilaian barang Daerah kepada Menteri Dalam Negeri.

","transitional_provisions","1. Penilaian Barang Daerah yang telah dilaksanakan oleh Pemerintah Daerah dengan menggunakan Lembaga Independen sebelum ditetapkannya keputusan ini, dinyatakan tetap berlaku;\n2. Penilaian Barang Daerah yang dilaksanakan oleh Pemerintah Daerah tidak menggunakan Lembaga Independen disesuaikan dengan Keputusan ini.","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

MINISTER OF HOME AFFAIRS
REPUBLIC OF INDONESIA

DECREE OF THE MINISTER OF HOME AFFAIRS
NUMBER 12 YEAR 2003
ON
GUIDELINES FOR VALUATION OF REGIONAL ASSETS

MINISTER OF HOME AFFAIRS,

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

Considering:

that in order to secure Regional assets and prepare the Regional Balance Sheet in accordance with Government Regulation Number 105 of 2000 concerning Regional Finance Management and Accountability, accountable fixed asset values are required;
that based on the considerations in letter a above, it is necessary to stipulate a Decree of the Minister of Home Affairs concerning Guidelines for Valuation of Regional Assets;

In view of:

Law Number 22 of 1999 concerning Regional Government (State Gazette of the Republic of Indonesia of 1999 No. 60, Supplement to State Gazette No. 3839);
Law Number 25 of 1999 concerning the Financial Balance between

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