[{"_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","da6cbd9e-2a72-4097-b7b3-6bb1ed00190e","regulationData",{"_36":33,"_37":38,"_112":113,"_114":115},"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":87,"_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 Keuangan Nomor 241/PMK.05/2012 Tahun 2012 tentang Sistem Akuntansi Belanja Subsidi Dan Belanja Lain-Lain","short_title","Peraturan Menteri Keuangan (PMK) Nomor 241/PMK.05/2012","number","241/PMK.05/2012","year","2012","published_date","2012-12-27","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},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Sistem Akuntansi Belanja Subsidi Dan Belanja Lain-Lain","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2012
Peraturan Menteri Keuangan (PMK) NO. 241/PMK.05/2012, BN.2012/NO.1349, jdih.kemenkeu.go.id : 9 hlm.
Peraturan Menteri Keuangan (PMK) TENTANG Sistem Akuntansi Belanja Subsidi Dan Belanja Lain-Lain
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 27 Desember 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Keuangan Nomor 196/PMK.05/2008 tentang Tata Cara Penyusunan dan Penyajian Laporan Keuangan Belanja Subsidi dan Belanja Lain-Lain pada Bagian Anggaran Pembiayaan dan Perhitungan.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini bertujuan untuk menyempurnakan dan mengatur kembali tata cara penyusunan dan penyajian laporan keuangan belanja subsidi dan belanja lain-lain. Sistem Akuntansi Belanja Subsidi (SA BS) dan Sistem Akuntansi Belanja Lain-Lain (SA BL) diatur sebagai bagian dari Sistem Akuntansi Bendahara Umum Negara (SA BUN). Peraturan ini menetapkan pembentukan unit akuntansi khusus untuk mengelola dan melaporkan keuangan terkait belanja subsidi dan belanja lain-lain. Setiap unit akuntansi bertanggung jawab atas pelaksanaan anggaran dan pelaporan keuangan kepada unit yang lebih tinggi. Laporan keuangan disusun secara berkala, termasuk bulanan, triwulanan, semesteran, dan tahunan, dan harus melalui proses rekonsiliasi dan reviu oleh Aparat Pengawasan Internal Pemerintah.","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

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 241/PMK.05/2012
on
THE ACCOUNTING SYSTEM FOR SUBSIDY EXPENDITURE
AND OTHER EXPENDITURE

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Menimbang:

Considering / Whereas that in order to implement the provisions of Article 17A paragraph (5) of the Regulation of the Minister of Finance Number 171/PMK.05/2007 on the Central Government Accounting and Financial Reporting System as amended by the Regulation of the Minister of Finance Number 233/PMK.05/2011, the Regulation of the Minister of Finance Number 196/PMK.05/2008 has been established on Procedures for Preparation and Presentation of Financial Statements for Subsidy Expenditures and Other Expenditures in the Budget Section for Financing and

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