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2010
Peraturan Menteri Keuangan (PMK) NO. 28/PMK.05/2010, BN 2010/ NO 70; PERATURAN.GO.ID : 11 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Sistem Akuntansi dan Pelaporan Penerusan Pinjaman.
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 04 Februari 2010. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. (-) Peraturan ini mengubah: 1. (-)","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini bertujuan untuk meningkatkan transparansi dan akuntabilitas dalam pengelolaan penerusan pinjaman oleh pemerintah. Sistem Akuntansi dan Pelaporan Penerusan Pinjaman (SA-PPP) diatur sebagai subsistem dari Sistem Akuntansi Bendahara Umum Negara (SA-BUN) dan dilaksanakan oleh Direktorat Jenderal Perbendaharaan. SA-PPP mencakup pengumpulan data, pengakuan, pencatatan, pengikhtisaran, serta pelaporan penerusan pinjaman pemerintah. Direktorat Jenderal Perbendaharaan bertindak sebagai entitas pelaporan dan bertanggung jawab untuk menyusun laporan keuangan yang mencakup Laporan Realisasi Anggaran (LRA), Neraca, dan Catatan Atas Laporan Keuangan (CALK). Piutang penerusan pinjaman diakui pada saat kas keluar dari kas negara dan dicatat sebesar nilai nominal pada saat transaksi. Penyelesaian piutang dapat dilakukan melalui restrukturisasi, penghapusan, atau pelunasan tunai. Peraturan ini juga mengatur mekanisme rekonsiliasi dan penyajian laporan keuangan secara berkala.","transitional_provisions","1. Terhitung mulai tanggal 1 Januari 2011, pengembalian cicilan pokok pinjaman dan non-pokok pinjaman untuk transaksi berdasarkan NPPP yang ditandatangani sampai dengan tahun 2009 disetorkan ke Rekening Kas Umum Negara. 2. Saldo investasi non-permanen yang berasal dari penerusan pinjaman per 31 Desember 2010 harus disetorkan ke Rekening Kas Umum Negara pada bulan Januari 2011. 3. Berdasarkan setoran sebagaimana dimaksud pada ayat 2 (dua) dilakukan reklasifikasi pencatatan dengan penambahan nilai aset lain untuk piutang penerusan pinjaman.","sanctions","(-)","revokes",[],"revoked_by",[94],{"_95":96,"_97":98,"_36":99},"text","PMK No. 259/PMK.05/2014 tentang Sistem Akutansi Dan Pelaporan Keuangan Pengelolaan Penerusan Pinjaman","link","https://peraturan.bpk.go.id/Details/122108/pmk-no-259pmk052014","9c6bcfac-2706-4082-b6c8-893704ffc26f","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[108],{"_95":109,"_97":110,"_36":111},"PMK No. 232/PMK.05/2012 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 28/PMK.05/2010 tentang Sistem Akuntansi dan Pelaporan Penerusan Pinjaman","https://peraturan.bpk.go.id/Details/164610/pmk-no-232pmk052012","59cbcf3c-d386-41a2-a0a3-467d3f99af2e","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 FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 28 /PMK.05/2010
ON
ACCOUNTING AND REPORTING SYSTEM FOR ON-LENDING

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

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

Considering:	\n \n that to implement the provisions of Article 15 paragraph (8) of the Regulation of the Minister of Finance Number 171/PMK.05/2007 concerning the Central Government's Financial Accounting and Reporting System, it is necessary to stipulate a Regulation of the Minister of Finance concerning the Accounting and Reporting System for On-Lending; \n \n
In view of:	\n \n Presidential Decree 84/P of 2009; \n Regulation of the Minister of Finance Number 171/PMK.05/2007 concerning the Central Government's Financial Accounting and Reporting System; \n \n

DECIDES:

\n\n \n \n \n

To stipulate:

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