Peraturan Menteri Keuangan Nomor 152/PMK.05/2016
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/F0DDDF89-1D81-4BD5-AA2C-A1A84EFBAF35
🌐 https://peraturan.bpk.go.id/Home/Details/145898/pmk-no-152pmk052016