[{"_1":2,"_127":-5,"_128":-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","d5ea9034-1ff0-43f4-bee2-1ea33411a463","regulationData",{"_36":33,"_37":38,"_123":124,"_125":126},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":73,"_74":75,"_76":77,"_78":-5,"_79":80,"_81":82,"_83":-5,"_84":85,"_86":87,"_88":89,"_90":91,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107,"_112":113,"_114":115,"_116":117,"_118":119,"_120":-5,"_121":122},"title","Peraturan Menteri Keuangan Nomor 69/PMK.06/2014 Tahun 2014 tentang Penentuan Kualitas Piutang Dan Pembentukan Penyisihan Piutang Tidak Tertagih Pada Kementerian Negara/Lembaga Dan Bendahara Umum Negara","short_title","Peraturan Menteri Keuangan (PMK) Nomor 69/PMK.06/2014","number","69/PMK.06/2014","year","2014","published_date","2014-04-24","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[67],{"_6":68,"_54":69,"_56":-5},"193753c5-a731-40ce-a1e2-9283553b49dd","Utang, Piutang & Hibah Negara","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Penentuan Kualitas Piutang Dan Pembentukan Penyisihan Piutang Tidak Tertagih Pada Kementerian Negara/Lembaga Dan Bendahara Umum Negara","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2014
Peraturan Menteri Keuangan (PMK) NO. 69/PMK.06/2014, BN 2014/ NO 556; PERATURAN.GO.ID : 13 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Penentuan Kualitas Piutang Dan Pembentukan Penyisihan Piutang Tidak Tertagih Pada Kementerian Negara/Lembaga Dan Bendahara Umum Negara
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 24 April 2014. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Keuangan Nomor 201/PMK.06/2010 tentang Kualitas Piutang Kementerian Negara/Lembaga Dan Pembentukan Penyisihan Piutang Tidak Tertagih","scope_and_parties","policy_content","

Peraturan ini bertujuan untuk menyempurnakan pengaturan mengenai kualitas piutang dan pembentukan penyisihan piutang tidak tertagih pada Kementerian Negara/Lembaga dan Bendahara Umum Negara. Hal ini dilakukan untuk menyajikan piutang pada neraca dengan nilai bersih yang dapat direalisasikan. Peraturan ini mengatur klasifikasi piutang menjadi beberapa kategori berdasarkan kualitasnya, yaitu lancar, kurang lancar, diragukan, dan macet. Kementerian/Lembaga dan Bendahara Umum Negara diwajibkan untuk membentuk penyisihan piutang tidak tertagih berdasarkan prinsip kehati-hatian. Penyisihan ini dibedakan menjadi penyisihan umum dan khusus, dengan persentase tertentu dari piutang yang telah diklasifikasikan. Selain itu, peraturan ini juga mengatur tentang penilaian agunan dan barang sitaan yang dapat diperhitungkan dalam pembentukan penyisihan piutang tidak tertagih.

","transitional_provisions","1. Ketentuan mengenai penilaian agunan atau barang sitaan yang diperhitungkan sebagai pengurang dalam pembentukan Penyisihan Piutang Tidak Tertagih sebagaimana dimaksud dalam Pasal 8, Pasal 9, dan Pasal 10 Peraturan Menteri ini, dilaksanakan secara penuh paling lambat untuk penyusunan Laporan Keuangan tahun 2015.","sanctions","1. Kementerian/Lembaga dan PPA BUN yang melakukan pelanggaran terhadap ketentuan sebagaimana diatur pada Pasal 3 ayat (1), ayat (2), dan ayat (3) dikenakan sanksi administratif berupa teguran tertulis oleh Menteri Keuangan. 2. Kementerian/Lembaga dan PPA BUN yang melakukan pelanggaran terhadap ketentuan sebagaimana diatur pada Pasal 7 ayat (1) dan ayat (2) dikenakan sanksi administratif berupa teguran tertulis oleh Menteri Keuangan.","revokes",[92],{"_93":94,"_95":96,"_36":97},"text","PMK No. 201/PMK.06/2010 tentang Kualitas Piutang Kementrian Negara/Lembaga Dan Pembentukan Penyisihan Piutang Tidak Tertagih","link","https://peraturan.bpk.go.id/Details/127369/pmk-no-201pmk062010","9b05835a-3f50-461e-8f2b-958dc6ce16ab","revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[108],{"_93":109,"_95":110,"_36":111},"PMK No. 207/PMK.06/2019 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 69/PMK.06/2014 Tentang Penentuan Kualitas Piutang Dan Pembentukan Penyisihan Piutang Tidak Tertagih Pada Kementerian Negara/Lembaga Dan Bendahara Umum Negara","https://peraturan.bpk.go.id/Details/137055/pmk-no-207pmk062019","d7b30b50-0446-4a61-9558-13d50bbb80d0","partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA
No.556, 2014 KEMENKEU. Determination. Formation.
Receivables. Uncollectible. Revocation.

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 69/PMK.06/2014
CONCERNING
DETERMINATION OF RECEIVABLES QUALITY AND FORMATION OF ALLOWANCE FOR
UNCOLLECTIBLE RECEIVABLES AT STATE MINISTRIES/INSTITUTIONS
AND STATE TREASURY

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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

that based on Government Regulation Number 71
of 2010 concerning Government Accounting
Standards, government financial reports
use an accrual basis for asset recognition;

that to present receivables on the balance sheet
of State Ministries/Institutions and the State
Treasury at net realizable value (net realizable value), an adjustment is needed by forming an allowance for uncollectible receivables based on the classification of

Considering:

","pdf_url","/proxy/pdf?id=d5ea9034-1ff0-43f4-bee2-1ea33411a463","actionData","errors"]