APBD

ANGGARAN PENDAPATAN DAN BELANJA

DAERAH
XI IPS

MAN INSAN CENDEKIA

KOTA KENDARI
 Introduction
nyusunan APBD ini menjadi bukti dari
laksananya kegiatan desentralisasi keuangan
erah, yakni kemandirian pengelolaan
ggaran yang dilakukan pemerintah daerah.
an juga bukti dari terlaksananya otonomi
erah dengan diberikannya wewenang untuk
erah menyusun,mengatur dan mengurus
erahnya sendiri tanpa ada campur tangan dari
merintah pusat
PENGERTIAN APBD
APBD ADALAH DAFTAR RENCANA PENDAPATAN DAN
BELANJA DAERAH SELAMA SETAHUN DAN HARUS DISETUJUI
OLEH DPRD
Tahun anggaran APBD ini meliputi masa satu tahun, sejak tanggal 1
Januari sampai 31 Desember
Melalui belanja daerah ini diperoleh informasi prioritas belanja yang
dilakukan oleh pemerintah daerah yang dapat berdampak pada
kesejahteraan warganya.
 FUNGSI APBD
fungsi distribusi fungsi
fungsi alokasi
stabilisasi
untuk menyalurkan dana untuk memenuhi
untuk membayar pengeluaran bagi masyarakat dalam
pemerintah daerah di segala bentuk subsidi, premi, atau kebijakan fiskal
bidang sesuai kebutuhannya dana pensiun

fungsi fungsi fungsi

otorisasi perencanaan pengawasan
sebagai pedoman untuk sebagai pedoman untuk
yakni pedoman/Acuan bagi
melakukan rencana menilai kinerja
pemerintah daerah untuk
kegiatan pada tahun pemerintah daerah.
mengelola keuangan
berjalan
daerahnya
Tujuan APBD
APBD memiliki tujuan sebagai gambaran mengenai sumber-sumber
penerimaan yang berfokus pada pemerintah daerah, menentukan
prioritas pengeluaran, panduan pengeluaran uang atau belanja, serta
transparansi pengelolaan keuangan daerah.
 Sumber-sumber penerimaan daerah
01 PAD (pendapatan asli
daerah)
Pajak daerah ( Pajak
kendaraan, pjak retribusi, pajak
hiburan, pajak reklame.
retribusi, hasil pengelolaan
kekayaan daerah ysng
dipisahkan,lain-lian PAD yang
Sah
Lain-lain pendapatan
03 yang sah
Hibah dan Dana darurat
Dana perimbangan
02 Dana yang berasal dari APBN
yang dialokasikan ke daerah
yang meliputi DAU,DAK dan
DBH
 Jenis-jenis belanja daerah

BELANJA BELANJA TIDAK

OPERASI TERDUGA
BELANJA BELANJA
Belanja pegawai MODAL belanja TRANSFER
Belanja bunga penanggulangan Belanja bagi hasil
Belanja subsidi perolehan tanah, gedung bencana alam, bencana Belanja bantuan
Belanja hibah dan bangunan, peralatan, sosial, dan sebagainya. keuangan
Bantuan sosial serta aset tidak berwujud. Belanja transfer
isme Penyusunan APBD

01
engaruh APBD terhadap perekonomian
APBD mampu memberikan pedoman kegiatan
pembangunan daerah
Dengan adanya APBD pemerintah daerah memiliki pedoman yang jelas dalam
melaksanakan pembangunan ekonomi sehingga semua kegiatan dapat terarah dan
perekonomian daerah diharpakan bisa meningkat

PBD dapat digunakan sebagai alat perbaikan

erekonomian

ika daerah mengalami gejala ekonomi yang buruk misalnya mengalami ekonomi biaya
nggi. APBD dapat digunakan sebagai alat untuk memperbaiki perekonomian, caranya pada
enyusunan APBD tahun berikutnya. Pemerintah daerah harus mengurangi atau bahkan
Digital banking market
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Venus has a beautiful
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 JANUARY FEBRUARY MARCH APRIL MAY JUNE

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