PEMERINTAHAN DAERAH

SEMINAR AKUNTANSI SEKTOR PUBLIK

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 PENGERTIAN PEMERINTAH
1 DAERAH

2 PERAN PEMERINTAH DAERAH

3 APBD

4 UNSUR APD

5 JENIS APBD

6 FUNGSI APBD
 APA ITU PEMERINTAH DAERAH?

Pemerintahan Daerah adalah penyelenggaraan

urusan pemerintahan oleh pemerintah daerah dan
dewan perwakilan rakyat daerah menurut asas
otonomi dan tugas pembantuan dengan prinsip
otonomi seluas- luasnya dalam sistem dan prinsip
Negara Kesatuan Republik Indonesia sebagaimana
dimaksud dalam Undang-Undang Dasar Negara
Republik Indonesia Tahun 1945. Saat ini
Pemerintahan daerah diatur dengan Undang-Undang
Nomor 23 tahun 2014 tentang Pemerintahan Daerah.
PERAN
Setiap daerah dipimpin oleh kepala pemerintah daerah
yang disebut kepala daerah. Kepala daerah dibantu
olehsatu orang wakil kepala daerah yang dipilih secara
demokratis. Kepala danwakil kepala daerah memiliki
tugas, wewenang dan kewajiban sertalarangan.
Kepala daerah juga memiliki kewajiban untuk :
1. Memberikan laporan penyelenggaraan
pemerintahan daerah kepada pemerintah.
2. Memberikan laporan keterangan
pertanggung jawaban kepada DPRD.
3. Menginformasikan laporan penyelengaraan
pemerintahaan daerahkepada masyarakat.
 APBD
ANGGARAN PENDAPATAN DAN BELANJA DAERAH

Menurut Permendagri Nomor 21 Tahun 2011,

APBD adalah rencana keuangan tahunan pemerintahan daerah
yang dibahas dan disetujui oleh pemerintah daerah dan DPRD,
serta ditetapkan dengan peraturan daerah.
 UNSUR APBD
Terdapat beberapa unsur APBD, yaitu:
 
1. Rencana kegiatan suatu daerah, beserta uraiannya secara rinci.
2. Adanya sumber penerimaan yang merupakan target minimal untuk
menutupi biaya terkait aktivitas tersebut.
3. Adanya biaya yang merupkaan batas maksimal pengeluaran yang
akan dilaksanakan.
4. Jenis kegiatan dan proyek yang dituangkan dalam bentuk angka
5. Periode anggaran yang biasanya satu tahun
JENIS APBD

PAD DBH DAU DAK

PENDAPATAN DANA BAGI DANA ALOKASI DANA ALOKASI
ASLI DAERAH HASIL UMUM KHUSUS
 JENIS APBD
Berdasarkan Undang-undang Nomor 32 Tahun 2004 Pasal 157, sumber pendapatan
maupun juga penerimaan daerah terdiri dari:
Pendapatan Asli Daerah (PAD) , PAD yang dimaksud terbagi menjadi empat
kelompok pendapatan, di antaranya:
1. Pajak Daerah terdiri dari pajak hotel, restoran, hiburan, reklame, penerangan jalan,
pengambilan bahan galian golongan C, dan parkir.
2. PAD lainnya yang sah berasal dari lain-lain milik Pemda. Misalnya hasil penjualan
aset daerah yang tidak dipisahkan, jasa giro, pendapatan bunga, penerimaan atas
tuntutan ganti rugi daerah, dan lainnya.
3. Retribusi daerah
4. Hasil pengelolaan kekayaan yang dimiliki daerah. Dipisahkan menjadi tiga bagian,
yaitu bagian laba atas penyertaan modal pada BUMD, bagian laba atas
penyertaan modal pada perusahaan BUMN, dan bagian laba penyertaan modal
pada perusahaan swasta.
 Dana bagi hasil

Menurut PP No 55 Tahun 2005 Pasal 19 Ayat 1, dana bagi hasil (DBH) terdiri atas pajak dan sumber daya a
lam.
DBH pajak meliputi Pajak Bumi dan Bangunan (PBB), Bagian Perolehan Hak atas Tanah dan Bangunan (B
PHTB), dan Pajak Penghasilan.
Sedangkan DBH sumber daya alam meliputi kehutanan, pertambangan umum, perikanan, pertambangan
minyak bumi, pertambangan gas, dan pertambangan panas bumi.

Besaran DBH sebagai berikut: 

1. Besaran dana bagi hasil penerimaan negara dari PBB dengan imbangan 10 persen untuk daerah.
2. Besaran dana bagi hasil penerimaan negara dari BPHTB dengan imbangan 20 persen untuk pemerint
ah dan 80 persen untuk daerah.
3. Besaran dana bagi hasil pajak penghasilan dibagikan kepada daerah sebesar 20 persen. Dana bagi h
asil dari sumber daya alam ditetapkan masing-masing seusai peraturan perundang-undangan
4. Dana bagi hasil dari sumber daya alam ditetapkan masing-masing seusai peraturan perundang-unda
ngan.
 Dana alokasi umum
Dana alokasi umum (DAU) merupakan dana yang berasal dari APBN, dialokasikan dengan tujuan pemerat
aan kemampuan keuangan antar daerah untuk membiayai kebutuhan pengeluarannya dalam rangka pela
ksanaa desentralisasi.
Cara menghitung DAU sesuai ketentuannya sebagai berikut:
 
1. DAU ditetapkan sekurang-kurangnya 25 persen dari penerimaan dalam negeri yang ditetapkan dalam
APBN.
2. DAU untuk daerah provinsi dan kabupaten/kota ditetapkan masing-masing 10 persen dan 90 persen d
ari dana alokasi umum.
3. DAU untuk suatu daerah kabupaten atau kota tertentu ditetapkan berdasarkan perkalian jumlah dana
alokasi umum untuk daerah kabupaten atau kota yang ditetapkan APBN dengan porsi daerah kabupat
en atau kota.
4. Porsi daerah kabupaten atau kota sebagaiman dimaksud diatas merupakan proporsi bobot daerah ka
bupaten atau kota di seluruh Indonesia.
5. DAU suatu daerah ditentukan atas besar kecilnya celah fiskal suatu daerah, yang merupakan selisih
antara kebutuhan daerah dan potensi daerah.
 Dana alokasi khusus

Menurut UU No 33 Tahun 2004, dana alokasi khusus (DAK) adalah dana yang bersumber dari pendapatan
APBN yang dialokasikan kepada daerah tertentu.
 
Tujuan DAK untuk membantu mendanai kegiatan khusus yang merupakan urusan daerah dan sesuai den
gan prioritas nasional.
 
Kegiatan khusus tersebut adalah:
 
1. Kebutuhan yang tidak dapat diperkirakan dengan alokasi umum.
2. Kebutuhan yang merupakan komitmen atau prioritas nasional.
 Fungsi APBD
Pada Permendagri Nomor 13 Tahun 2006, APBD memiliki beberapa fungsi, di antaranya:
 
1. Fungsi otorisasi
APBD bisa melaksanakan pendapatan dan belanja daerah di tahun bersangkutan.
Fungsi perencanaan
APBD menjadi sebuah pedoman bagi manajemen di dalam hal merencanakan sebuah aktivitas atau kegiatan pada tahun
yang bersangkutan.
2. Fungsi pengawasan
APBD menjadi sebuah pedoman untuk bisa menilai apakah aktivitas penyelenggaraan pemerintah daerah sesuai dengan
ketentuan yang ditetapkan
3. Fungsi alokasi
APBD diarahkan untuk bisa menciptakan lapangan kerja maupun mengurangi pengangguran. Serta meningkatkan efesie
nsi serta efektivitas perekonomian.
4. Fungsi distribusi
APBD harus memperhatikan pada rasa keadilan serta kepatutan.
5. Fungsi stabilitasi
APBD menjadi alat untuk memelihara dan mengupayakan keseimbangan fundamental perekonomian pada suatu daerah.
 Tujuan APBD

APBD disusun sebagai pedoman pemerintah daerah dalam mengatur penerimaan serta belanja. Beriku
t beberapa tujuan APBD, di antaranya:
 
• Membantu pemerintah daerah mencapai tujuan fiskal.
• Meningkatkan pengaturan atau juga kordinasi tiap bagian yang berada di lingkungan pemerintah da
erah.
• Menciptakan efisiesnsi terhadap penyediaan barang dan jasa.
• Menciptakan prioritas belanja pemerintah daerah.
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