[{"_1":2,"_129":-5,"_130":-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","e27d31d9-3d6b-4391-9eed-4bee39a4fefc","regulationData",{"_36":33,"_37":38,"_125":126,"_127":128},"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,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":91,"_93":94,"_100":101,"_106":107,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":121,"_122":-5,"_123":124},"title","Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Nomor 04/PER/M.KUKM/VII/2012 Tahun 2012 tentang Pedoman Umum Akuntansi Koperasi","short_title","Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Nomor 04/PER/M.KUKM/VII/2012 Tahun 2012","number","04/PER/M.KUKM/VII/2012","year","2012","published_date","2012-07-25","effective_date","2012-07-26","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","0468a870-eecd-46a9-b97a-7e5641e786aa","type",{"_6":60,"_55":63,"_64":65},"Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah","short_name","Permenkop UKM","subjects",[68,71],{"_6":69,"_55":70,"_57":-5},"52ab02bc-b4c7-47db-becc-c90c58185c43","Standar & Pedoman Teknis",{"_6":72,"_55":73,"_57":-5},"acabb8c0-4727-4116-9b30-fc81aa92d3c7","Koperasi & Usaha Mikro Kecil","tags",[],"location","Kementerian Koperasi dan UKM","place_of_enactment","Jakarta","theme","Pedoman Umum Akuntansi Koperasi","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 Koperasi dan Usaha Kecil dan Menengah NO. 04/PER/M.KUKM/VII/2012, BN 2012/NO 755; DEPKUMHAM.GO.ID; 4 HLM
Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah TENTANG Pedoman Umum Akuntansi Koperasi
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah ini mulai berlaku pada tanggal 26 Juli 2012. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Nomor 19.5/Per/M.KUKM/VIII/2006 tentang Pedoman Umum Akuntansi Koperasi Indonesia.","scope_and_parties","policy_content","Peraturan Menteri ini menetapkan Pedoman Umum Akuntansi Koperasi sebagai acuan bagi koperasi di Indonesia, pembina koperasi pemerintah, pemerintah Provinsi, Kabupaten dan Kota, serta pihak-pihak lain yang terkait. Pedoman ini bertujuan untuk menyelenggarakan akuntansi koperasi secara tertib dan baik, menerapkan prinsip transparansi dan akuntabilitas dalam penyajian laporan keuangan yang transparan dan dapat dipertanggungjawabkan, serta menata sistem akuntansi koperasi agar sesuai dengan prinsip-prinsip koperasi dan perkembangan standar akuntansi keuangan yang berlaku. Khusus untuk usaha simpan pinjam, akuntansi koperasi diatur tersendiri.","transitional_provisions","(-)","sanctions","revokes",[95],{"_96":97,"_98":99},"text","Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Nomor 19.5/PER/M.KUKM/VIII/2006 tentang Pedoman Umum Akuntansi Koperasi Indonesia","link","","revoked_by",[102],{"_96":103,"_98":104,"_36":105},"Permenkop UKM No. 12/PER/M.KUKM/IX/2015 Tahun 2015 tentang Pedoman Umum Akuntansi Koperasi Sektor Riil","https://peraturan.bpk.go.id/Details/161313/permenkop-ukm-no-12permkukmix2015-tahun-2015","eff79bd3-5eb7-4c9d-a7de-23042e7791a9","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

STATE GAZETTE
REPUBLIC OF INDONESIA
No.755, 2012
MINISTRY OF STATE FOR COOPERATIVES AND
SMALL AND MEDIUM ENTERPRISES. Accounting.
System. Cooperative. Guidelines.

REGULATION OF THE MINISTER OF STATE FOR COOPERATIVES AND SMALL AND MEDIUM ENTERPRISES
REPUBLIC OF INDONESIA
NUMBER 04/Per/M.KUKM/VII/2012
CONCERNING
GENERAL GUIDELINES FOR COOPERATIVE ACCOUNTING

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF STATE FOR COOPERATIVES AND SMALL AND MEDIUM ENTERPRISES
REPUBLIC OF INDONESIA

Considering:

that in order to organize cooperative accounting in an orderly and proper manner, it is necessary to apply the principles of transparency and accountability in the presentation of transparent and accountable financial statements;
that in order to achieve the objectives as referred to in letter a, it is necessary to improve the Regulation of the Minister of State for Cooperatives and Small and Medium Enterprises Number 19.5/Per/M.KUKM/VIII/2006

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