Peraturan Menteri Keuangan Nomor 40/PMK.05/2019
🌐 https://jdih.kemenkeu.go.id/in/dokumen/peraturan/A2D5D961-0F03-4249-A7D0-300D417FDD57
🌐 https://peraturan.bpk.go.id/Home/Details/128027/pmk-no-40pmk052019