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"],"jumlah_pasal":1,"blocks":[{"bab":"bab-ix","bagian":"","paragraf":"","pasal":"pasal-23","page":"","ref":"","id":"","content":"","context":"","type":"CONTENT_PASAL"}]},{"produk_hukum_id":"5694a100-187c-4816-ef24-08d8b392cdb3","slug":"234-pmk-05-2020","bentuk":"Peraturan Menteri","no":234,"tahun":2020,"nomor":"234/PMK.05/2020","status":"Tidak Berlaku","judul":"Kebijakan Akuntansi Pemerintah Pusat","image":"/api/Medias/dfb556d7-abf2-4c70-a934-6797d631a78f","teu":"Kementerian Keuangan","konsolidasi":0,"terjemahan":0,"tanggal_penetapan":"2020-12-30 00:00:00","tanggal_pengundangan":"2020-12-30 13:03:19.736666","tanggal_terbit":"","tempat_terbit":"","penerbit":"","abstrak":"ABSTRAK PERATURAN \nKEBIJAKAN AKUNTANSI –  PEMERINTAH PUSAT \n2020 \nPERMENKEU RI NOMOR 234/PMK.05/2020 TANGGAL 30 DESEMBER 2020 (BN TAHUN 2020 NO. 1682) \nPERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA TENTANG PERUBAHAN ATAS PERATURAN MENTERI \nKEUANGAN NOMOR 225/PMK.05/2019 TENTANG KEBIJAKAN AKUNTANSI PEMERINTAH PUSAT \nABSTRAK :  - Bahwa untuk mengakomodir pelaporan keuangan terhadap pelaksanaan anggaran pada masa \npandemi Corona Virus Disease 2019 (COVID-19) dan Pemulihan Ekonomi Nasional dan untuk \nmenindaklanjuti laporan hasil pemeriksaan Badan Pemeriksa Keuangan terhadap Laporan Keuangan \nBendahara Umum Negara dan Laporan Keuangan Pemerintah Pusat Tahun Anggaran 2019, perlu \nmenetapkan Peraturan Menteri Keuangan tentang Perubahan atas Peraturan Menteri Keuangan \nNomor 225/PMK.05/2019 tentang Kebijakan Akuntansi Pemerintah Pusat. \n  \n  - Dasar Hukum Peraturan ini adalah: \n  \n    Pasal 17 ayat (3) UUD Tahun 1945, UU 1 Tahun 2004 (LN Tahun 2004 No. 5, TLN No. 4355), UU 39 \nTahun 2008 (LN Tahun 2008 No. 166, TLN No. 4916), Perpres 57 Tahun 2020 (LN Tahun 2020 No. \n98), Permenkeu RI 217/PMK.01/2018 (BN Tahun 2018 No. 1862) sebagaimana telah beberapa kali \ndiubah terakhir dengan Permenkeu RI 229/PMK.01/2019 (BN Tahun 2019 No. 1745), Permenkeu RI \n225/PMK.05/2019 (BN Tahun 2019 No. 1729). \n  \n  - Dalam Peraturan Menteri Keuangan Republik Indonesia ini diatur: \n  \n    Bab II Kebijakan Pelaporan Keuangan, Bab VIII Kebijakan Akuntansi Aset Lainnya, dan Bab IX \nKebijakan Akuntansi Kewajiban dan/atau Utang dalam Lampiran Peraturan Menteri Keuangan \nNomor 225/PMK.05/2019 tentang Kebijakan Akuntansi Pemerintah Pusat (Berita Negara Republik \nIndonesia Tahun 2019 Nomor 1729) diubah sehingga menjadi tercantum dalam Lampiran yang \nmerupakan bagian tidak terpisahkan dari Peraturan Menteri ini. Kebijakan Akuntansi Pemerintah \nPusat sebagaimana diatur dalam Peraturan Menteri ini mulai digunakan untuk penyusunan Laporan \nKeuangan Kementerian Negara/Lembaga, Laporan Keuangan Bendahara Umum Negara, dan \nLaporan Keuangan Pemerintah Pusat Tahun Anggaran 2020. \nCATATAN : - Peraturan Menteri ini mulai berlaku pada tanggal diundangkan. \n \n - Peraturan Menteri ini ditetapkan pada tanggal 30 Desember 2020 dan diundangkan pada tanggal 30 \nDesember 2020. \n \n - Lampiran: halaman 5-179. \n \n","full_text_pdf":"/api/download/EEF64AFB-9325-4529-B222-A57725221720/234~PMK.05~2020Per.pdf","tematik":[],"label":["Bidang Perbendaharaan ","Hukum Keuangan Negara "],"jumlah_pasal":1,"blocks":[{"bab":"bab-xi","bagian":"","paragraf":"","pasal":"","page":"","ref":"BAB XI","id":"bab-xi","content":"","context":"","type":"HEADING_BAB"}]},{"produk_hukum_id":"49373e7c-06bb-4492-c15c-08da37b40a88","slug":"48-puu-xi-2013","bentuk":"Putusan Pengadilan","no":null,"tahun":2013,"nomor":"48/PUU-XI/2013","status":"Tetap","judul":"PENGUJIAN UNDANG-UNDANG NOMOR 17 TAHUN 2003 TENTANG KEUANGAN NEGARA DAN UNDANG-UNDANG NOMOR 15 TAHUN 2006 TENTANG BADAN PEMERIKSA KEUANGAN TERHADAP UNDANG-UNDANG DASAR NEGARA REPUBLIK INDONESIA TAHUN 1945","image":"/api/Medias/028bb66a-a1e0-4618-bbfa-43666bb919bd","teu":"Kementerian Keuangan","konsolidasi":0,"terjemahan":0,"tanggal_penetapan":"","tanggal_pengundangan":"","tanggal_terbit":"","tempat_terbit":"","penerbit":"","abstrak":"","full_text_pdf":"/api/download/68900355-47E0-448A-86AA-4EA8D400EF07/48_PUU-XI_2013.pdf","tematik":[],"label":["PUTUSAN MAHKAMAH KONSTITUSI ","Hukum Keuangan Negara"],"jumlah_pasal":1,"blocks":[{"bab":"","bagian":"","paragraf":"","pasal":"","page":"page-42","ref":"","id":"","content":"","context":"","type":"PAGE"}]}]}