Peraturan Menteri Keuangan Nomor 193/PMK.05/2016
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/F3FC85CA-BF7E-49CD-9115-639DBB415032
🌐 https://peraturan.bpk.go.id/Home/Details/121308/pmk-no-193pmk052016