Peraturan Menteri Keuangan Nomor 92/PMK.01/2017
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/9F82D95B-ED88-4153-B22E-82E30499D64D
🌐 https://peraturan.bpk.go.id/Home/Details/112738/pmk-no-92pmk012017