Kelompok 4

Ria 1708103010
Mayang Asti 1708103010
Feni Annisa Zen 170810301072
Bab 1
Lingkungan Pemerintahan Indonesia
1

5
Bab 2
Anggaran Pemerintah
 D. Anggaran Pendapatan dan
Belanja Negara
• Ruang lingkup APBN

APBN mencakup seluruh penerimaan dan pengeluaran yang ditampung dalam

rekening Bendaharawan Umum di bank sentral yaitu Bank Indonesia
.
Beberapa alasan pemerintah membuka rekening khusus di BI / Bank pemerintahan:
• Untuk mengelola pinjaman luar negeri untuk proyek tertentu sebagaimana
diisyaratkan oleh pemberi pinjaman
• Untuk mengadministrasikan dan mengelola dana-dana tertentu (seperti dana
cadangan dan dana penjaminan deposito)
• Untuk mengadministrasikan penerimaan dan pengeluaran lainnya yang perlu
dipisah dari rekening BUN.

Semua penerimaan dan pengeluaran yang telah dimasukkan dalam rekening BUN
merupakan penerimaan dan pengeluaran “on budget”.
• Format APBN
Selama TA 1969/70 sampai dengan 1999/2000 APBN menggunakan format T-account. Format ini
dirasakan masih mempunyai kelemahan karena tidak memberikan informasi yang jelas mengenai
pengendalian defisit dan kurang transparan sehingga perlu disempurnakan. Mulai TA 2000
format APBN diubah menjadi I- account, disesuaikan dengan Government Finance Statistics
(GFS).
E. Anggaran Pendapatan dan Belanja Daerah
APBD merupakan rencana keuangan tahunan pemerintahan daerah yang disetujui oleh DPRD dan
ditetapkan dengan peraturan daerah. APBD mempunyai fungsi diantaranya:
• Fungsi Otorisasi : APBD menjadi dasar untuk melaksanakan pendapatan dan belanja pada
tahun yang bersangkutan.
• Fungsi Perencanaan : APBD menjadi pedoman bagi manajemen dalam merencanakan
kegiatan pada tahun yang bersangkutan.
• Fungsi Pengawasan : APBD menjadi pedoman untuk menilai apakah kegiatan
penyelenggaraan pemerintah daerah sesuai dengan ketentuan yang telah ditetapkan.
• Fungsi Alokasi : APBD diarahkan untuk mengurangi pengangguran dan pemborosan sumber
daya, serta meningkatkan efisiensi dan efektivitas perekonomian.
• Fungsi Distribusi : APBD harus mengandung arti/memperhatikan rasa keadilan dan
kepatutan
• Fungsi Stabilisasi : APBD harus mengandung arti/harus menjadi alat untuk memelihara dan
mengupayakan keseimbangan fundamental perekonomian.
Struktur APBD merupakan satu kesatuan yang terdiri dari :
1. Pendapatan Daerah, meliputi semua penerimaan uang melalui Rekening Kas Umum Daerah,
yang menambah ekuitas dana lancar, yang merupakan hak daerah dalam satu tahun anggaran yang
tidak perlu dibayar kembali oleh Daerah. Pendapatan daerah terdiri atas:
• Pendapatan Asli Daerah (PAD), PAD mencakup pajak daerah; retribusi daerah; hasil
pengelolaan kekayaan daerah yang dipisahkan; dan lain-lain PAD yang sah.
• Dana Perimbangan, mencakup Dana Bagi Hasil (DBH); Dana Alokasi Umum (DAU), dan Dana
Alokasi Khusus (DAK)
• Lain-lain pendapatan daerah yang sah, mencakup hibah; dana darurat; dana bagi hasil pajak
dari provinsi kepada kabupaten/kota; dana penyesuaian
2. Belanja Daerah, meliputi semua pengeluaran dari Rekening Kas Umum Daerah yang mengurangi
ekuitas dana lancar, yang merupakan kewajiban daerah dalam satu tahun anggaran yang tidak akan
diperoleh pembayarannya kembali oleh Daerah. Belanja daerah dibagi menjadi 2 kelompok besar:
• Belanja Tidak Langsung, yaitu belanja yang dianggarkan tidak terkait secara langsung dengan
pelaksanaan program dan kegiatan. Kelompok belanja ini terdiri atas hibah; bantuan sosial;
belanja bagi hasil dan bantuan keuangan; dan belanja tidak terduga.
• Belanja Langsung, merupakan belanja yang dianggarkan terkait secara langsung dengan
pelaksanaan program dan kegiatan, terdiri dari: belanja pegawai; belanja barang dan jasa; dan
belanja modal.
3. Pembiayaan daerah, meliputi semua penerimaan yang perlu dibayar kembali atau
pengeluaran yang akan diterima kembali, baik pada tahun anggaran yang bersangkutan
maupun pada tahun-tahun anggaran berikutnya.
a. Penerimaan pembiayaan mencakup:
• Sisa lebih perhitungan anggaran tahun anggaran sebelumnya
• Pencairan dana cadangan
• Penerimaan kembali pemberian pinjaman.
• Penerimaan piutang daerah

b. Pengeluaran pembiayaan mencakup:

• Pembentukan dana cadangan
• Penyertaan modal pemerintah daerah
• Pembayaran pokok utang; dan
• Pemberian pinjaman.
 F. Proses Penyusunan APBD
1. Penyusunan Kebijakan Umum APBD
Proses penyusunan Kebijakan Umum APBD (KUA) merupakan bagian yang tidak terpisahkan dari proses
perencanaan. KUA disusun berdasarkan RKPD dan pedoman penyusunan APBD yang ditetapkan Mendagri
melalui SE Mendagri. Proses penyusunannya diawali dengan pembuatan rancangan awal KUA oleh Tim
Anggaran Pemerintah Daerah (TAPD) yang dipimpin oleh Sekda. Rancangan Awal terdiri atas:
a. Target pencapaian kinerja yang terukur dari program-program yang akan dilaksanakan oleh pemda
untuk setiap urusan pemda.
b. Proyeksi pendaoatan daerah, alokasi belanja daerah serta sumber dan penggunaan pembiayaan
yang disertai dengan asumsi yang mendasarinya.
2. Penyusunan Prioritas dan Plafon Anggaran Sementara
Selanjutnya berdasarkan KUA yang telah disepakati, pemerintah daerah menyusun rancangan Prioritas dan
Plafon Anggaran Sementara (PPAS). Rancangan PPAS tersebut disusun dengan tahapan sebagai berikut :
a. menentukan skala prioritas untuk urusan wajib dan urusan pilihan;
b. menentukan urutan program untuk masing-masing urusan; dan
c. menyusun plafon anggaran sementara untuk masing-masing program.
3. Penyiapan Surat Edaran Kepala Daerah tentang Pedoman Penyusunan RKA SKPD
Surat Edaran Kepala Daerah tentang pedoman penyusunan RKA SKPD merupakan dokumen yang
sangat penting bagi SKPD sebelum menyusun RKA. Setidaknya ada 3 dokumen dalam lampiran SE
KDH yang dibutuhkan SKPD dalam penyusunan RKA-nya yaitu:
a. Dokumen KUA, yang memberikan rincian program dan kegiatan per-SKPD
b. Standar Satuan Harga, yang menjadi refrensi dalam penentuan rincian anggaran di RKA.
c. Kode Rekening untuk tahun anggaran bersangkutan.

4. Penyusunan Rencana Kerja dan Anggaran SKPD

RKA SKPD adalah dokumen perencanaan dan penganggaran yang berisi rencana pendapatan, belanja
serta pembiayaan sebagai dasar penyusunan APBD. RKA SKPD disusun dengan berpedoman pada
Surat Edaran Kepala Daerah tentang Pedoman Penyusunan RKA SKPD.
Dokumen RKA SKPD terdiri atas Rincian Anggaran Pendapatan, Rincian Anggaran Belanja Tidak
Langsung, Rincian Anggaran Belanja Langsung, Rekapitulasi Anggaran Belanja Langsung, Rincian
Penerimaan Pembiayaan Daerah dan Rincian Pengeluaran Pembiayaan Daerah.
5. Penyiapan Rancangan Peraturan Daerah APBD

Selanjutnya, berdasarkan RKA-SKPD yang telah disusun oleh SKPD dilakukan pembahasan
penyusunan Raperda oleh TAPD. Pembahasan oleh TAPD dilakukan untuk menelaah kesesuaian
antara RKA-SKPD dengan KUA, PPA, prakiraan maju yang telah disetujui tahun anggaran
sebelumnya, dan dokumen perencanaan lainnya, serta capaian kinerja, indikator kinerja, kelompok
sasaran kegiatan, standar analisis belanja, standar satuan harga, standar pelayanan minimal, serta
sinkronisasi program dan kegiatan antar SKPD.

Dalam hal hasil pembahasan RKA-SKPD terdapat ketidaksesuaian, kepala SKPD

melakukan penyempurnaan yang akan digunakan sebagai bahan penyusunan rancangan peraturan
daerah tentang APBD dan rancangan peraturan kepala daerah tentang penjabaran APBD.
Rancangan peraturan daerah tentang APBD dilengkapi dengan lampiran yang terdiri dari: ringkasan
APBD; ringkasan APBD menurut urusan pemerintahan daerah dan organisasi; rincian APBD menurut
urusan pemerintahan daerah, organisasi, pendapatan, belanja dan pembiayaan; rekapitulasi belanja
menurut urusan pemerintahan daerah, organisasi, program dan kegiatan;
6. Evaluasi Rancangan Peraturan Daerah APBD
Kepala daerah menyampaikan Raperda tentang APBD yang telah disetujui bersama
DPRD dan rancangan peraturan Kepala Daerah tentang penjabaran APBD kepada
Gubernur untuk dievaluasi.

Penyampaian paling lama 3 (tiga) hari setelah Raper KDH disusun dan disertai dengan :
a. Persetujuan bersama antara pemda dan DPRD terhadap rancangan peraturan
daerah tentang APBD;
b. KUA dan PPA yang disepakati antara kepala daerah dan pimpinan DPRD;
c. risalah sidang jalannya pembahasan terhadap rancangan peraturan daerah
tentang APBD; dan
d. Nota keuangan dan pidato kepala daerah perihal penyampaian pengantar nota
keuangan pada sidang DPRD.
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