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  • Seminar 1 - Local Government Financial Management

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    Dila Estu Kinasih
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    The document discusses local government financial management and mechanisms in Indonesia. It outlines the sources of funding for state and local governments which include tax revenues, non-tax revenues, grants, and transfers between levels of government. It also shows the process of preparing local budgets (APBD), which involves 5-year development plans, annual work plans, budget proposals, and approval by the local legislative body (DPRD) and mayor/regent/governor. The content of local budget policies includes performance targets, revenue and expenditure plans, assumptions, priorities, and macroeconomic analyses.

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    Seminar 1- Local Government Financial Management.pptx

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    The document discusses local government financial management and mechanisms in Indonesia. It outlines the sources of funding for state and local governments which include tax revenues, non-tax revenues, grants, and transfers between levels of government. It also shows the process of preparing local budgets (APBD), which involves 5-year development plans, annual work plans, budget proposals, and approval by the local legislative body (DPRD) and mayor/regent/governor. The content of local budget policies includes performance targets, revenue and expenditure plans, assumptions, priorities, and macroeconomic analyses.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    12 views4 pages

    Seminar 1 - Local Government Financial Management

    Uploaded by

    Dila Estu Kinasih
    The document discusses local government financial management and mechanisms in Indonesia. It outlines the sources of funding for state and local governments which include tax revenues, non-tax revenues, grants, and transfers between levels of government. It also shows the process of preparing local budgets (APBD), which involves 5-year development plans, annual work plans, budget proposals, and approval by the local legislative body (DPRD) and mayor/regent/governor. The content of local budget policies includes performance targets, revenue and expenditure plans, assumptions, priorities, and macroeconomic analyses.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 4

    Local Government Financial

    Management
    Arief Rahman
    Explanation 1
    GRANT

    TAX REVENUES NON-TAX REVENUES

    STATE LEVEL FUNDING


    MISCELLANOUS MISCELLANOUS
    (APBN)
    PAD
    PAD TRANSFER
    TRANSFER TRANSFER
    TRANSFER

    OPERATIONAL CAPITAL PROVINCIAL


    MUNICIPAL/ EXP. EXP.
    FUNDING CITY LEVEL FUNDING

    (APBD) (APBD)
    TRANSFER
    TRANSFER TO
    TO
    KAB/KOTA
    KAB/KOTA

    OPERATIONAL OPERATIONAL CAPITAL


    CAPITAL
    EXP.
    TRANSFER TO VILLAGE
    EXP. EXP.
    EXP.

    State and Local Government


    Financial Mechanism Explanation 2
    RPJMD RPJM
    Subject
    Renstra to
    approv
    SKPD 5 years al by
    5 years DPRD
    1 year
    Renja
    RKPD RKP
    SKPD

    1 year
    KUA PPAS Explanation

    Approval by DPRD and


    Mayor/Bupati/Gubernur

    •Standar Satuan Harga


    Guidance of
    RKA-SKPD RKA-SKPD Preparation
    •Analisa Standar Belanja
    •Standar Pelayanan Minimun

    Budget Team RAPERDA


    by Local Govt APBD

    APBD Preparation
    • Performance target of every program/activity
    • Plan of revenue, allocation of expenditure,
    source and use of financing
    • Assumptions of revenue, expenditure and
    financing
    • Priorities of programs
    • Trend analysis of macro economic condition of
    local government
    • Discussed with the Legislative/DPRD in the
    Week 2 of June every year.

    Content of Budget Policy


    (Kebijakan Umum Anggaran)

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