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2021
Peraturan Menteri Keuangan (PMK) NO. 201/PMK.05/2021, BN.2021/NO. 1454; https:jdih.kemenkeu.go.id : 16 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Sistem Akuntansi Hibah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 29 Desember 2021. \n \n

","regulatory_relationship","Peraturan Menteri Keuangan Nomor 271/PMK.05/2014 tentang Sistem Akuntansi dan Pelaporan Keuangan Hibah dicabut dan dinyatakan tidak berlaku. Pasal 57 ayat (1) sampai dengan ayat (4) Peraturan Menteri Keuangan Nomor 224/PMK.07/2017 tentang Pengelolaan Hibah dari Pemerintah Pusat kepada Pemerintah Daerah dicabut dan dinyatakan tidak berlaku.","scope_and_parties","policy_content","Peraturan Menteri Keuangan ini mengatur tentang Sistem Akuntansi Hibah. Latar belakangnya adalah untuk melaksanakan akuntansi dan pelaporan keuangan atas transaksi pengelolaan hibah yang lebih transparan dan akuntabel. Tujuannya adalah untuk mengatur kembali ketentuan mengenai sistem akuntansi hibah dalam penerapan akuntansi berbasis akrual. Ketentuan substansial mencakup penetapan unit akuntansi dan pelaporan keuangan hibah (UAKPA-BUN dan UAPBUN) pada berbagai unit di Kementerian Keuangan, proses akuntansi dan pelaporan keuangan pada unit-unit tersebut, serta penggunaan Sistem Aplikasi Terintegrasi. Peraturan ini juga mengatur tentang pertanggungjawaban transaksi belanja Pemerintah Pusat pada Kementerian Negara/Lembaga yang dananya bersumber dari Pendapatan Hibah dalam kerangka Sistem Akuntansi Instansi (SAI).","transitional_provisions","Pelaksanaan akuntansi terkait transaksi hibah dalam penyusunan laporan keuangan Kementerian Negara/Lembaga periode tahun 2021 yang belum menggunakan Sistem Aplikasi Terintegrasi, tetap berpedoman pada ketentuan Peraturan Menteri Keuangan mengenai SAI dan penyusunan laporan keuangan pada Kementerian Negara/Lembaga.","sanctions","(-)","revokes",[95,101],{"_96":97,"_98":99,"_36":100},"text","PMK No. 224/PMK.07/2017 tentang Pengelolaan Hibah Dari Pemerintah Pusat Kepada Pemerintah DaerahKetentuan dalam Pasal 57 ayat (1) sampai dengan ayat (4)","link","https://peraturan.bpk.go.id/Details/144750/pmk-no-224pmk072017","2b3caacd-4c41-4110-8ff4-3d355fb545c0",{"_96":102,"_98":103,"_36":104},"Peraturan Menteri Keuangan (PMK) Nomor 271/PMK.05/2014","https://peraturan.bpk.go.id/Details/122235/pmk-no-271pmk052014","9e76e10e-3971-4fdd-a767-84b52f236ce7","revoked_by",[],"partially_revokes",[109],{"_96":110,"_98":99,"_36":100},"Peraturan Menteri Keuangan (PMK) Nomor 224/PMK.07/2017","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
NUMBER 201/PMK.05/2021
CONCERNING
GRANT ACCOUNTING SYSTEM

BY THE GRACE OF ALMIGHTY GOD

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that to implement accounting and financial reporting on grant management transactions that are more transparent and accountable through simplification of financial reporting levels and improvement of accounting policies for grant transactions in the application of accrual based accounting, it is necessary to re-regulate the provisions regarding the grant accounting system as stipulated in Regulation of the Minister of Finance Number 271/PMK.05/2014 concerning Grant Accounting and Financial Reporting System;
that based on the considerations as referred to in letter a, and to exercise the authority of the Minister of Finance as the State General Treasurer in

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