[{"_1":2,"_126":-5,"_127":-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","ea02605a-3677-4993-af16-01ecedf11a47","regulationData",{"_36":33,"_37":38,"_122":123,"_124":125},"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,"_73":74,"_75":76,"_77":78,"_79":80,"_81":-5,"_82":83,"_84":85,"_86":-5,"_87":88,"_89":90,"_91":92,"_93":94,"_95":96,"_103":104,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":-5,"_120":121},"title","Peraturan Menteri Keuangan Nomor 196/PMK.05/2014 Tahun 2014 tentang Pedoman Akuntansi dan Pelaporan Aset Berupa Barang Milik Negara yang Berasal Dari Perjanjian Kerjasama/Karya Pengusahaan Pertambangan Batubara","short_title","Peraturan Menteri Keuangan (PMK) Nomor 196/PMK.05/2014","number","196/PMK.05/2014","year","2014","published_date","2014-10-06","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":51,"_54":55,"_56":57},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","5f387f21-3aa6-45f8-9d3a-4d744ce19d10","type",{"_6":59,"_54":62,"_63":64},"Peraturan Menteri Keuangan","short_name","PMK","subjects",[67,70],{"_6":68,"_54":69,"_56":-5},"52ab02bc-b4c7-47db-becc-c90c58185c43","Standar & Pedoman Teknis",{"_6":71,"_54":72,"_56":-5},"7af3bbb0-26d8-406a-b4ce-994ec2dfe1d3","Standar Akuntansi Pemerintah","tags",[],"location","Kementerian Keuangan","place_of_enactment","Jakarta","theme","Pedoman Akuntansi dan Pelaporan Aset Berupa Barang Milik Negara yang Berasal Dari Perjanjian Kerjasama/Karya Pengusahaan Pertambangan Batubara","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. 196/PMK.05/2014, BN 2014/ NO 1474; PERATURAN.GO.ID : 12 HLM
Peraturan Menteri Keuangan (PMK) TENTANG Pedoman Akuntansi dan Pelaporan Aset Berupa Barang Milik Negara yang Berasal Dari Perjanjian Kerjasama/Karya Pengusahaan Pertambangan Batubara
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 06 Oktober 2014. \n \n

","regulatory_relationship","Peraturan ini mencabut: (-) Peraturan ini mengubah: (-)","scope_and_parties","policy_content","Peraturan ini bertujuan untuk menyediakan pedoman akuntansi dan pelaporan yang tertib dan akuntabel atas Barang Milik Negara yang berasal dari perjanjian kerjasama/karya pengusahaan pertambangan batubara. Ketentuan substansial meliputi pengakuan, pengklasifikasian, pengukuran, dan penilaian Barang Milik Negara. Barang yang diperoleh dari perjanjian sejak 1981 hingga 1993 diakui sebagai Barang Milik Negara, termasuk barang yang akan digunakan untuk kepentingan umum setelah pengakhiran perjanjian. Barang yang belum diinventarisasi dan dinilai tidak dicatat dalam neraca, tetapi diungkapkan dalam Catatan atas Laporan Keuangan. Penyusutan dilakukan dengan metode garis lurus dan dilaporkan setiap semester. Pendapatan dari pengelolaan Barang Milik Negara dilaporkan sebagai Penerimaan Negara Bukan Pajak.","transitional_provisions","1. Penerapan pedoman akuntansi Barang Milik Negara yang berasal dari Kontraktor PKP2B berdasarkan Peraturan Menteri ini paling lama mulai dilakukan untuk penyusunan laporan keuangan Semester II Tahun 2014.","sanctions","(-)","revokes",[],"revoked_by",[97],{"_98":99,"_100":101,"_36":102},"text","PMK No. 233/PMK.05/2016 tentang Pedoman Akuntansi Dan Pelaporan Aset Berupa Barang Milik Negara Yang Berasal Dari Perjanjian Kerjasama/Karya Pengusahaan Pertambangan Batubara","link","https://peraturan.bpk.go.id/Details/121369/pmk-no-233pmk052016","621c0359-6e9b-4d69-a8ac-c297487671d4","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.1474, 2014 KEMENKEU. Accounting. Asset Reporting. Goods
State Property. Cooperation Agreement. Guidelines

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 196/PMK.05/2014
CONCERNING
GUIDELINES FOR ACCOUNTING AND REPORTING OF ASSETS
IN THE FORM OF STATE PROPERTY ORIGINATING FROM
COOPERATION AGREEMENTS/COAL MINING
CONTRACTS OF WORK

BY THE GRACE OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on the Regulation of the Minister of Finance
Number 67/PMK.06/2012 concerning the Management of Goods
State Property Originating from the Agreement
Cooperation/Coal Mining Contract of Work
as amended by the Regulation
Minister of Finance Number 107/PMK.06/2014, has
stipulated regulations regarding the management of Goods
State Property originating from the Agreement
Cooperation/Coal Mining Contract of Work;

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