PERDA NO 07 TAHUN 2006 TENTANG POKOK-POKOK PENGELOLAAN KEUANGAN DAERAH KABUPATEN PACITAN
LEMBARAN DAERAH
KABUPATEN PACITAN
NOMOR
:
7
.
TAHDN
2006
PERA T URA N D A ERA H KA BUPA T EN PA CI T A N
NOMOR
7
T A HUN 200&
T EN T A N G
POKOK- POKOK PEN GELOLA A N K EU A N GA N D A ERA H
KA BUPA T EN PA CI T A N
D EN GA N RA H M A T T U H A N Y A N G M A M A ESA
BUPA T I PA CI T A N
Men t m b an g
M en g i n g d l
c
I *
:
b ah w a u n t u k m el ak san ak an Pen g el o l aan Keu an g an Daer ah sesuai d en g an
am a'nal Pasal 1 8 2 d an Pasal 1 9 4 Un d an g - u n d an g N o m o r 3 2 f dhf un 2 0 0 4
Ten t an g Pem er i n t ah an D aem h , Pasal 6 9 d an Pasal 8 6 U n d i n g - u n d an g N o m o r
.11 T ah u n 2 0 0 4 l e n l a n g Per i m b ar i g an Keu an g an an t ar a Pem er i n t ah Pusa! d an
Pem er i n t ah an Daer ah . d an Pasal 1 5 1 Per at u r an Pem er i n t ah N r j i n o r 5 8 T ai i u n
2 0 0 5 Ten t an g Pen g el o l aan Keu an g ar i D aer ah , d an P.isal 3.10 ayat (1) Per at u r an
M e n t e r i D al am Neg er i N o m o r 1 3 l ah i i n 2 0 0 6 t en t an g Ped o m an p en g el o i aan
k eu an g an d aer ah p er l u m en el ap k an Per at u r an Daer ah Ten t an g Po k o k - p o k o k
» Pen g el o l aan Keu an g an Daer ah
: 1,
Un d an g - u n d an g N o m o r 1 2 l a i i u n 1 9 5 0 t en t an g p em b en l u k an d aer ah
k ab u p at en d al am l i n g k u n g an p r cj p m si Jawa T i m u r ( Lem b ar an Neg ar a
T ah u n 1 9 5 0 N o m o r 1 9 T am b ah an l e m b a r a n Neg ar a n o m o r 9 );
2.
Un d an g - u n d an g N o m o r 2 8 Tah u n 1 9 9 9 t en t an g p en yel en g g ar aan Neg ar a
y an g b er si h d an b eb as k o r u p si , k n i u si d a n n ep o t i sm e i l e m b a r a n Neg ar a
N o m o r 7 5 );
3.
Un d an g - u n d an g N o m o r 1 7 T ah u n 2 0 0 3 l e n l a n g Keu an g an
Neg ar a
( Lem b ar an Neg ar a Rep u b l i k In d o n esi a Tah u n 2 0 0 .1 N o m o r 4 7 , l am b ah an
Lem b ar an Neg ar a Rep u b l i k In d o n esi a N o m o r 4 2 8 6 );
4.
Un d an g - u n d an g N o m o r 1 l a h u n 2 0 0 4 T en t an g Per b en d ah ar aan Neg ar a
(l em b ar an Neg ar a Rep u b l i k In d o n esi a T ah u n 2 0 0 4 N o m o r 5 ,Tam b ah an
Lem b ar an Neg ar a Rep u b l i k In d o n esi a N o m o i 4 3 5 5 ) ;
5.
Un d an g - u n d an g N o m o r 1 0 Tah u n 2 0 0 4 T en l an g Pem b en l u k an Per at u r an
Per u n d an g - u n d an g an (Lem b ar an t seg ar a Rep u b l i k In d o n esi a T. i h i i n 2 0 0 4
N o m o r 5 3 , Tam b ah an Ler n b ar an Neg ar a Rep u b l i k In d o n esi a N o m o r 4 3 8 9 );
6.
Un d an g - u n d an g N o m o r 15 T ah u n 2 0 0 4 Ten t an g Pem er i k saan Pen g el o l aan
d an Tan g g u n g Jawab Keu d n g .i n Neg ar a (Lem b ar an Neg ar a Rep u b l i k
In d o n esi a l a h u n 2 0 0 4 N o m o r 6 3 , Et i m b ah an Lem b ar an Neg ar a Rep u b l i k
''
In d o n esi a N o m o r 4 4 0 0 );
- 3-
7.
Un d an g - u n d an g N o m o r 2 5 T ah u n 2 0 0 4 T en t an g Si st em Per en can aan
Pem b an g u n an Nasi o n al (Lem b ar an Neg ar a Rep u b l i k In d o n esi a T ah u n
2004
N o m o r 1 0 4 , T am b ah an Lem b ar an Neg ar a Rep u b l i k In d o n esi a
N o m o r 4 4 2 1 );
6.
Un d an g - u n d an g N o m o r 3 2 T ah u n 2 0 0 4 T en t an g Pem er i n t ah an D aer ah
(Lem b ar an Neg ar a Rep u b l i k In d o n esi a T ah u n 2 0 0 4 N o m o r 1 2 5 , T am b ah an
Lem b ar an Neg ar a Rep u b l i k In d o n esi a N o m o r 4 4 3 7 ) ;
9.
Un d an g - u n d an g N o m o r 3 3 T ah u n 2 0 0 4 T en t an g Per i m b an g an Keu an g an
an t ar a Pem er i n t ah Pusat d a n Pem er i n t ah an Daer ah (Lem b ar an Neg ar a
Rep u b l i k In d o n esi a T ah u n 2 0 0 4 N o m o r 1 2 5 , T am b ah an Lem b ar an Neg ar a
Rep u b l i k In d o n esi a N o m o r 4 4 3 8 );
1 0 . Per at u r an Pem er i n l ah N o m o r 2 4 t ah u n 2 0 0 4 t en t an g St an d ar t A k u n t an s i
Pem er i n t ah an (Lem b ar an Neg ar a T ah u n 2 0 0 5 N o m o r 4 9 t am b ah an
Lem b ar an Neg ar a n o m o r 4 5 0 3 ) ;
1 1 . Per at u r an Pem er i n t ah
Keu an g an D aer ah ;
Nom or
5 8 T ah u n
2005
T en t an g
Pen g el o l aan
1 2 . Per at u r an Pem er i n t ah Rep u b l i k In d o n esi a N o m o r 5 4 Tah u n 2 0 0 5 T en t an g
Pi n j am an D aer ah ;
1 3 . Per at u r an Pem er i n t ah N o m o r 7 9 T ah u n 2 0 0 5 t en t an g Ped o m an p e m b i n aan
d a n p en g aw asan at as p en yel en g g ar aan p em er i n t ah an d aer ah (l em b ar an
n eg ar a t ah u n 2 0 0 5 n o m o r 1 6 5 t am b ah an l em b ar an n eg ar a n o m o r 4 5 9 3 ) ;
1 4 . Per at u r an M e n t e r i D a l a m Neg er i N o m o r 1 3 T ah u n 2 0 0 6 t en t an g Ped o m an
Pen g el o l aan Keu an g an D aer ah .
D en g an p er set u j u an b er sam a
D EWA N PERWA KILA N RA KYA T D A ERA H
KA BUPA T EN PA CI T A N
d an
BUPA T I PA CI T A N
M EM U T U SK A N
M en et ap k an :
PERA T URA N D A ERA H T EN T A N G PO K O K K EU A N GA N D A ERA H KA BUPA T EN PA CI T A N
PO KO K
PEN GELOLA A N
BAB I
KET EN T UA N U M U M
Bag i an Per t am a
Pen g er t i an
Pasal 1
D a l a m Per at u r an D aer ah i n i , y an g d i m ak su d d en g an :
1.
2.
D aer ah ad al ah Kab u p at en Paci t an ;
Pem er i n t ah D aer ah ad al ah Pem er i n t ah Kab u p at en Paci t an ;
3.
4.
Kep al a D aer ah ad al ah Bu p at i Paci t an ;
D e w a n Per w ak i l an Rak yat Daer ah y an g sel an j u t n y a d i s eb u t D PRD ad al ah D e w a n Per w ak i l an
Rak yat D aer ah Kab u p at en Paci t an ;
5.
6.
7.
Sek r et ar i s D aer ah ad al ah Sek r et ar i s Daer ah Kab u p at en Paci t an
Gu b e r n u r ad al ah Gu b e r n u r j a w a T i m u r ;
Ko o r d i n at o r Pen g el o l a Keu an g an D aer ah ad al ah sek r et ar i s d aer ah sel ak u p el ak san a
p e l i m p ah an k ek u asaan p en g el o l aan k eu an g an d aer ah ;
Keu an g an D aer ah ad al ah sem u a h ak d an k ew aj i b an d aer ah d a l a m r an g k a p en yel en g g ar aan
Pem er i n t ah an D aer ah y an g d ap at d i n i l a i d en g an u an g t er m asu k d i d al am n y a seg al a b en t u k
k ek ayaan y an g b er h u b u n g an d en g an h ak d a n k ew aj i b an d aer ah t er seb u t ;
Pen g el o l aan Keu an g an Daer ah ad al ah k esei u r u h an k eg i at an y an g m e l i p u t i p er en can aan ,
p el ak san aan , p en at au sah aan , p el ap o r an , p er t an g g u n g j aw ab an , d a n p en g aw asan k eu an g an
d aer ah ;
8.
9.
1 0 . A n g g ar an Pen d ap at an d a n Bel an j a D aer ah , sel an j u t n ya d i s i n g k at A PBD ad al ah r en can a
k eu an g an t ah u n an Pen t er i n t ah an D aer ah y an g d i b ah as d a n d i s et u j u i b er sam a o l e h
Pem er i n t ah D aer ah d a n D PRD , d an d i t et ap k an d en g an Per at u r an D aer ah ;
1 1 . Per at u r an D aer ah ad al ah Per at u r an y an g d i b e n t u k o l e h D PRD d en g an p er set u j u an b er sam a
Kep al a Daer ah , t er m asu k Q a n u n y an g b er i ak u d i Pr o p i n si N an g g r o e A c e h Dar u ssal am d a n
Per at u r an D aer ah Pr o p i n si (Per d asi ) y an g b er i ak u d i Pr o p i n si Pap u a;
1 2 . Pem eg an g k ek u asaan Pen g el o l aan Keu an g an D aer ah ad al ah Kep al a D aer ah y an g k ar en a
j ab at an n y a m e m p u n y a i k ew en an g an m en y el en g g ar ak an k esei u r u h an p en g el o l aan k eu an g an
d aer ah ;
1 3 . Pej ab at Pen g el o l a Keu an g an D aer ah y an g sel an j u t n y a d i si n g k at PPKD ad al ah Kep al a Sat u an
Ker j a Pen g el o l a Keu an g an D aer ah y an g m e m p u n y a i t u g as m el ak san ak an p en g el o l aan A PBD
d an b er t i n d ak seb ag ai b en d ah ar a u m u m d aer ah ;
1 4 . Ben d ah ar a U m u m D aer ah y an g sel an j u t n ya d i s eb u t BU D ad al ah PPKD y an g b er t i n d ak d a l a m
k ap asl t as seb ag ai b en d ah ar a U m u m D aer ah ;
1 5 . Kuasa BU D ad al ah Pej ab at y an g d i b e r i k u asa u n t u k m el ak san ak an t u g as Ben d ah ar a U m u m
D aer ah ;
1 6 . Sat u an Ker j a Per an g k at D aer ah y an g sel an j u t n y a d i s i n g k at SKPD ad al ah p er an g k at
p ad a Pem er i n t ah D aer ah sel ak u p en g g u n a an g g ar an / b ar an g ;
d aer ah
1 7 . U n i t Ker j a ad al ah SKPD y a n g m el ak san ak an sat u at au b eb er ap a p r o g r a m ;
1 8 . Pej ab at Pel ak san a T ek n i s Keg i at an y an g sel an j u t n y a d i s i n g k at PPTK ad al ah p ej ab at p ad a Un i t
Ker j a SKPD y a n g m el ak san ak an sat u at au b eb er ap a k eg i at an d ar i su at u p r o g r am sesu ai
d en g an b i d an g t u g asn ya;
1 9 . Pen g g u n a A n g g ar an ad al ah Pej ab at p em eg an g k ew en an g an p en g g u n aan an g g ar an u n t u k
m el ak san ak an t u g as p o k o k d a n f u n g si SKPD y an g d i p i m p i n n y a ;
2 0 . Ku asa p en g g u n a A n g g ar an ad al ah p ej ab at y an g d i b e r i k u asa u n t u k m el ak san ak an seb ag i an
k e w e n an g an p en g g u n a an g g ar an d al am m el ak san ak an seb ag i an t u g as d a n f u n g si SKPD;
2 1 . Pen g g u n a Bar an g ad al ah p ej ab at p em eg an g k ew en an g an p en g g u n aan b ar an g m i l i k d aer ah ;
2 2 . Kas U m u m D aer ah ad al ah t em p at p e n y i m p an an u an g d aer ah y an g d i t en t u k an o l e h k ep al a
d aer ah u n t u k m e n a m p u n g sel u r u h p en er i m aan d aer ah d a n m em b au ar sel u r u h p en g el u ar an
d aer ah ;
2 3 . Rek en i n g Kas U m u m D aer ah ad al ah r ek en i n g t em p at p e n y i m p a n a n u an g d aer ah y an g
d i t e n t u k an o l e h k ep al a d aer ah u n t u k m e n a m p u n g s el u r u h Pen er i m aan D aer ah d an
m e m b ay ar s el u r u h Pen g el u ar an D aer ah p ad a b an k y an g d i t et ap k an ;
2 4 . Ben d ah ar a Pen er i m aan ad al ah Pej ab at f u n g sl o n al y an g d i t u n j u k m en er i m a, m e n y i m p a n ,
m en y et o r k an , m en at au sah ak an , d an m em p er t an g g u n g j aw ab k an u an g p en d ap at an D aer ah
d a l a m r an g k a p el ak san aan A PBD p ad a SKPD;
2 5 . Ben d ah ar a Pen g el u ar an ad al ah p ej ab at f u n g si o n al y an g d i t u n j u k m e n e r i m a, m e n y i m p a n ,
m em b ay ar k an , m en at au sah ak an , d a n m e m p e r t an g g u n g j aw ab k an u an g u n t u k k ep er l u an
b el an j a d aer ah d a l a m r an g k a p el ak san aan A PBD p ad a SKPD ;
2 6 . Pen er i m aan D aer ah ad al ah u an g y an g m asu k k e k as d aer ah ;
2 7 . Pen g el u ar an d aer ah ad al ah u an g y an g k el u ar d ar i k as d aer ah ;
2 8 . Pen d ap at an d aer ah ad al ah h ak p em er i n t ah d aer ah y an g d i a k u i seb ag ai p en am b ah n i l a i
k ek ayaan b er si h ;
2 9 . Bel an j a D aer ah ad al ah k ew aj i b an p em er i n t ah d aer ah y an g d i a k u i seb ag ai p en g u r an g n i l a i
k ek ayaan b er si h ;
3 0 . Su r p l u s A n g g ar an D aer ah ad al ah sel i si h l e b i h an t ar a p en d ap at an d aer ah
D aer ah ;
d an b el an j a
3 1 . D ef i si t A n g g ar an D aer ah ad al ah sel i si h k u r an g an t ar a p en d ap at an d aer ah d a n b el an j a d aer ah ;
3 2 . Pem b i ayan D aer ah ad al ah sem u a p en er i m aan y an g p e r l u d i b ay ar k em b al i d an / at au
p en g el u ar an y an g ak an d i t e r i m a k e m b a l i , b ai k p ad a t ah u n an g g ar an y an g b er san g k u t an
m au p u n p ad a t ah u n - t ah u n an g g ar an b er i k u t n y a;
3 3 . Sisa Leb i h
Per h i t u n g an A n g g ar an y an g sel an j u t n y a d i si n g k at SILPA ad al ah sel i si h l eb i h
r eal i sasi p en er i m aan d a n p en g ei u ar an an g g ar an sel am a sat u p er i o d e an g g ar an ;
3 4 . Pi n j am an Daer ah ad al ah sem u a t r an sak si y an g m en g ak i b at k an d aer ah m en er i m a s ej u m l ah
u an g at au m e n e r i m a m an f aat y an g b er n i l ai u an g d ar i p i h ak l ai n seh i n g g a d aer ah d i b e b a n i
k e w aj i b an u n t u k m em b ay ar k e m b a l i ;
3 5 . Ker an g k a p en g el u ar an j an g k a M en en g ah ad al ah p en d ek at an p en g an g g ar an b er d asar k an
k eb i j ak an , d en g an p en g am b i l an k ep u t u san t er h ad ap k eb i j ak an t er seb u t d i l ak u k an d a l a m
p er sp ek t i f l e b i h d ar i sat u t ah u n an g g ar an , d en g an m e m p e r t i m b an g k an i m p l i k as i b i aya ak i b at
k ep u t u san y an g b er san g k u t an p ad a t ah u n b er i k u t n y a y an g d i t u an g k an d al am p r ak i r aan m a j u ;
3 6 . Pr ak i r aan m aj u ywutsrponmlkigfedcbaUO
(forward estimate) ad al ah p er h i t u n g an k eb u t u h an d an a u n t u k t ah u n an g g ar an
b er i k u t n y a d ar i t ah u n y an g d i r en can ak an g u n a m em as t i k an k esi n am b u n g an p r o g r am d a n
k eg i at an y an g t el ah d i s et u j u i d a n m en j ad i d asar p en y u su n an an g g ar an t ah u n b e r i k u t n y a;
3 7 . Ki n er j a ad al ah k el u ar ai Vh asi l d ar i k eg i at an / p r o g r am y an g ak an at au t el ah d i c ap ai seh u b u n g an
d en g an p en g g u n aan an g g ar an d en g an k u an t i t as d an k u al i t as y an g t er u k u r ,
3 8 . Pen g an g g ar an t er p ad u (Unified budgeting)
ad al ah p en y u su n an r en can a k eu an g an t ah u n an
y an g d i l ak u k an secar a t er i n t eg r asi u n t u k sel u r u h j en i s b el an j a g u n a m el ak san ak an k eg i at an
p em er i n t ah an y an g d i d asar k an p ad a p r i n s i p p en cap ai an ef i si en si al o k asi d an a;
3 9 . Fu n g si ad al ah p e r w u j u d a n t u g as k ep em er i n t ah an d i b i d an g t er t en t u y an g d i l ak san ak an d a l a m
r an g k a m en c ap ai t u j u a n p em b an g u n an n asi o n al
4 0 . Pr o g r am ad al ah p en j ab ar an k eb i j ak an SKPD d a l a m b en t u k u p aya y an g b er i si sat u a at au l eb i h
k eg i at an d en g an m en g g u n ak an su m b er d aya y an g d i sed i ak an u n t u k m en cap ai h asi l y an g
t er u k u r sesu ai d en g an m i s i SKPD ;
4 1 . Keg i at an ad al ah b ag i an d ar i p r o g r am y an g d i l ak san ak an o l e h sat u at au l e b i h u n i t k er j a p ad a
SKPD seb ag ai b ag i an d ar i p en cap ai an sasar an t er u k u r p ad a su at u p r o g r am d an t er d i r i d ar i
s ek u m p u l an t i n d ak an p en g er ah an s u m b er d aya b a i k y an g b er u p a p er so n al (Su m b er d aya
m an u si a), b ar an g m o d al t er m asu k p er al at an d a n t e h n o l o g i , d an a, at au k o m b i n asi d ar i
untuk
b eb er ap a at au k esem u a j en i s su m b er d aya t er seb u t seb ag ai m asu k an (input)
m en g h asi l k an k el u ar an ( O u t p u b d a l a m b e n t u k b ar an g / j asa;
4 2 . Sasar an f t ar g eO ad at ah h asi l yan g d i h ar ap k an d ar i su at u p r o g r am at au k el u ar an
d i h ar ap k an d ar i su at u k eg i at an ;
4 3 . Kel u ar an (Output)
y an g
ad al ah b ar an g at au j asa y an g d i h as i l k an o l e h k eg i at an y an g d i l ak san ak an
u n t u k m e n d u k u n g p en cap ai an sasar an d a n t u j u an p r o g r a m d an k e b i j ak an ;
4 4 . Hasi l (Outcome)
ad al ah seg al a sesu at u y an g m e n c e r m i n k a n b er f u n g si n ya k el u ar an d ar i
k eg i at an - k eg r at an d al am sat u p r o g r a m ;
4 5 . Ren can a Pem b an g u n an Jan g k a M en en g ah Daer ah y an g sel an j u t n y a d i si n g k at RPJMD ad al ah
D o k u m e n p er en can aan u n t u k p e r i o d e 5 (l i m a) t a h u n ;
4 6 . Ren can a Pem b an g u n an T ah u n an D aer ah , sel an j u t n ya d i s eb u t Ren can a Ker j a Pem er i n t ah
d aer ah (RKPD ), ad al ah d o k u m e n p er en can aan d aer ah u n t u k p er i o d e 1 (sat u) t ah u n ;
4 7 . Ren can a Ker j a d a n A n g g ar an SKPD y an g sel an j u t n y a d i si n g k at RKA- SKPD ad al ah D o k u m e n
p er en can aan d a n p en g ar r g g ar an y an g b er i si p r o g r a m d a n k eg i at an SKPD ser t a an g g ar an y an g
d i p e r l u k an u n t u k m el ak san ak an n ya;
4 8 . Keb i j ak an U m u m A PBD y an g sel an j u t n ya d i si n g k at K U A ad al ah d o k u m e n y an g m e m u at
k eb i j ak an b i d a n g p en d ap at an , b el an i a, d an p em b i ay aan ser t a asu m si y an g m en d asar i n ya
u n t u k p e r i o d e 1 (sat u) t ah u n ;
4 9 . Pr i o r i t as d an Pl af o n A n g g ar an sem en t ar a y an g sel an j u t n y a d i si n g k at PPAS m er u p ak an
p r o g r am p r i o r i t as d a n p at o k an b at as m ak si m al an g g ar an y a n g d i b e r i k a n k ep ad a SKPD u n t u k
set i ap p r o g r am seb ag ai acu an d a l a m p en yu su n an RKA- SKPD;
5 0 . D o k u m e n Pel ak san aan A n g g ar an SKPD y an g sel an j u t n y a d i s i n g k at DPA- SKPD m er u p ak an
d o k u m e n y a n g m e m u a t p en d ap at n d a n Ij el an j a set i ap SKPD y a n g d i g u n ak an seb ag ai d asar
p el ak san aan o l e h Pen g g u n a A n g g ar an ;
5 1 . Su r at Per m i n t aan Pem b ayar an y an g sel an j u t n ya d i s i n g k at SPP ad al ah d o k u m e n y an g
d i t er b i t k an o l e h p ej ab at y an g b er t an g g u n g j a w a b
at as p el ak san aan k eg i at an / b en d ah ar a
p en g el u ar an u n t u k m en g aj u k an p er m i n t aan p em b ay ar an ;
5 2 . Su r at Per i n t ah Pen cai r an D an a y an g sel an j u t n y a d i s i n g k at SP2 D ad al ah d o k u m e n y a n g
d i g u n ak an seb ag ai d asar p en cai r an d an a y an g d i t er b i t k an o l e h BU D b er d asai k an SPM ;
5 3 . Su r at Per i n t ah M e m b a y a r y an g sel an j u t n ya d i si n g k at SPM ad al ah d o k u m e n yan g d i g u n ak an
d i g u n ak an / d i t er b i t k an o l e h p en g g u n a an g g ar an / Kuasa Pen g g u n a A n g g ar an u n t u k p en er b i t an
SP2 D at as b eb an p en g el u ar an DPA- SKPD;
5 4 . Su r at Per i n t ah M e m b a y a r Lan g su n g y an g sel an j u t n y a d i s i n g k at SPM- LS ad al ah d o k u m e n y an g
d i t er b i t k an o l e h Pen g g u n a An g g ar an / Ku asa p en g g u n a A n g g ar an u n t u k p en er b i t an SP2 D at as
b eb an p en g el u ar an DPA- SKPD k ep ad a p i h ak k et i g a;
5 5 . Ua n g Per sed i aan ad al ah sej u m l ah u an g t u n ai y an g d i sed i ak an u n t u k sat u an k er j a d a l a m
m el ak san ak an k eg i at an o p er asi o n al seh ar i - h ar i ;
5 6 . Su r at Per i n t ah M e r r ^ y a r Ua n g Per sed i aan y an g sel an j u t n y a d i si n g k at SPM- UP ad al ah
d o k u m e n y an g d i t er b i t k an o l e h p en g g u n a An g g ar an / Ku asa Pen g g u n a An g g ar an u n t u k
p en er b i t an SP2 D at as b eb an p en g el u ar an DPA- SKPD y an g d i p et g u n ak an seb ag ai u an g
p er sed i aan u n t u k m en d an ai k eg i at an o p er asi o n al k an t o r seh ar i - h ar i ;
5 7 . Su r at Per i n t ah M e m b a y a r Ga n t i Uan g Per sed i aan y an g sel an j t n y a d i si n g k at SPM- GU ad al ah
d o k u m e n y an g d i t er b i t k an o l eh Pen g g u n a An g g ar an / Ku asa Pen g g u n a An g g ar an u n t u k
p en er b i t an SP2 D at as b eb an p en g el u ar an DPA- SKPD y an g d an an y a d i p er g u n ak an u n t u k
m en g g an t i u an g p er sed i aan y an g t el ah d l b e l an j ak an ;
5 9 . Sur at Per i n t ah M e m b ay ar T am b ah an Ua n g Per sed i aan y an g sel an j u t n ya d i si n g k at SPM- TU
ad al ah d o k u m e n y an g d i t er b i t k an o l eh Pen g g u n a An g g ar an / Ku asa Pen g g u n a An g g ar an u n t u k
p en er b i t an SP2 D at as b eb an p en g el u ar an DPA- SKPD k ar en a k eb u t u h an d a n a n y a ' m e l e b i h i
d ar i j u m l a h b at as p ag u u an g p er sed i aan y an g t ei ah d i t et ap k an sesu ai d en g an k et en t u an ;
5 9 . Pi u t an g D aer ah ad al ah j u m l a h u an g y an g w a j i b d i b ay ar k ep ad a p em er i n t ah Daer ah d an / at au
h ak Pem er i n t ah D aer ah y an g d ap at d i n i l a i d en g an u an g seb ag ai ak i b at p er j an j i an at au ak i b at
l ai n n ya b er d asar k an p er at u r an p er u n d an g - u n d an g an at au ak i b at l ai n n y a yan g sah ;
6 0 . Bar an g M i l i k D aer ah ad al ah sem u a b ar an g y an g d i b e l i at au d i p e r o l e h at as b eb an A PBD at au
b er asal d ar i p er o l eh an l ai n n y a y an g sah ;
6 1 . Ut an g
D aer ah
k ew aj i b an
ad al ah
j u m l a h u an g y an g
w a j i b d i b ay ar
p em er i n t ah d aer ah
d an / at au
p e m e r i n t ah d aer ah y an g d ap at d i n i l a i d en g an u an g b er d asar k an p er at u r an
p er u n d an g - u n d an g an , p er j an j i an at au b er d asar k an seb ab l ai n n y a y an g sah ;
6 2 . D an a Cad an g an ad al ah d an a y an g d i sl si h k an u n t u k m e n a m p u n g k eb u t u h an
m e m e r l u k an d an a r el at i v e b esar y an g t i d ak d ap at d i p e n u h i d a l a m sat u t ah u n an g g ar an ;
y an g
6 3 . Si st em
Pen g en d al i an
In t er n
Keu an g an
D aer ah
m er u p ak an
su at u
p r oses
y an g
b er k esi n am b u n g an y an g d i l a k u k a n o l e h Lem b ag a/ Bad an / Un i t y an g m e m p u n y a i t u g as d a n
f u n g si m e l ak u k an p en g en d al i an m e l a l u i a u d i t d an ev al u asi , u n t u k m e n j a m i n ag ar
p el ak san aan , k eb i j ak an p en g el o l aan k eu an g an d aer ah sesu ai d en g an r en can a d an p er at u r an
p er u n d an g - u n d an g an ;
6 4 . Ker u g i an D aer ah ad al ah k ek u r an g an u an g , su r at b er h ar g a , d an b ar an g y an g n yat a d a n p ast !
j u m l a h n y a seb ag ai ak i b at p er b u at an m e l a w a n h u k u m b ai k sen g aj a m a u p u n i al ai ;
6 5 . Bad an Layan an U m u m D aer ah y an g sel an j u t n y a d i s i n g k at BL U D ad al ah SKPD/ u n i t k er j a
p ad a SKPD d i l i n g k u n g an p em er i n t ah d aer ah y an g d i b e n t u k u n t u k m em b er i k an p el ay an an
k ep ad a m asyar ak at b er u p a p en y ed i aan b ar an g d an / at au j asa y an g d i j u a l t an p a
m en g u t am ak an m en c ar i k e u n t u n g an , d a n d a l a m m e l ak u k an k eg i at an n ya d i d asar k an p ad a
p r i n si p ef i si en si d an p r o d u k t i f i t as;
6 6 . Su r at Pen yed i aan D an a y an g sel an j u t n ya d i si n g k at SPD ad al ah d o k u m e n y an g m en y at ak an
t er sed i an n ya d an a u n t u k m el ak san ak an k eg i at an seb ag ai d asar p en er b i t an SPP;
6 7 . In vest asi ad al ah p en g g u n aan asset u n t u k m e m p e r o l e h m an f aat e k o n o m i s sep er t i b u n g a,
d i v i d e n , r o y al t y , m an f aat so ci al d an / at au m an f aat l ai n n y a seh i n g g a d ap at m en i n g k at k an
k em am p u an
p e m e r i n t ah
d al am
r an g k a
p el ay an an
k ep ad a
m asyar ak at .
Bag i an Ked u a
Ru an g Li n g k u p
Pasal 2
Ru an g l i n g k u p k eu an g an d aer ah m e l i p u t i :
a.
b.
c.
d.
e.
f.
h ak d aer ah u n t u k m e m u n g u t p aj ak d aer ah d a n r et r i b u si d aer ah ser t a m el ak u k an p i n j a m a n ;
k e w a j i b a n d aer ah u n t u k m en y el en g g ar ak an u r u san p em er i n t ah an d aer ah d an m e m b ay ar
t ag t h an p i h ak k et i g a;
p en er i m aan D aer ah ;
p en g el u ar an D aer ah ;
k ek ayaan D aer ah y an g d i k e l o l a sen d i r l at au o l e h p i h ak l ai n b er u p a u an g ,su r at b er h ar g a,
p i u t an g , b ar an g , ser t a hak - hak l ai n y an g d ap at d i n i l a i d en g an u an g t er m asu k k ek ayaan
y an g d i p i s ah k an p ad a p er u sah aan d aer ah ;
k ek ayaan p i h ak l ai n y an g d i k u asai o l e h p e m e r i n t ah d aer ah d a l a m r an g k a p en yel en g g ar aan
t u g as p em er i n t ah an d aer ah d an / at au k ep en t i n g an u m u m .
Pasal 3 .
Pen g el o l aan k eu an g an d aer ah y an g d i at u r d a l a m p er at u r an d aer ah i n i m e l i p u t i :
(1 )
asas u m u m p en g el o l aan k eu an g an d aer ah ;
(2 )
p ej ab at - p ej ab at y an g m en g el o l a k eu an g an d aer ah ;
(3 )
st r u k t u r A PBD ;
(4}
p en y u su n an RKPD , K UA , PPAS, d an RKA- SKPD;
(5)
p en y u su n an d a n p en et ap an A PBD ;
(6 )
p el ak san aan d a n p er u b ah an A PBD ;
(7 )
p en at au sah aan k eu an g an d aer ah ;
(S)
p er t an g g u n g j aw ab an p el ak san aan A PBD ;
(9)
p en g en d al i an d ef i si t d a n p en g g u n aan su r p l u s A PBD ;
(1 0 )
p en g el o l aan k as u m u m d aer ah ;
(1 1 )
p en g el o l aan p i u t an g d aer ah ;
(1 2 )
p en g el o l aan i n vest asi d aer ah ;
(1 3 )
p en g el o l aan b ar an g m i l i k d aer ah ;
(1 4 )
p en g el o l aan d an a cad an g an ;
(1 5 )
p en g el o l aan u t an g d aer ah ;
(1 6 )
p e m b i n aan d a n p en g aw asan p en g el o l aan k eu an g an d aer ah ;
(1 7 )
p en y el esai an k er u g i an d aer ah ;
(1 8 )
p en g el o l aan k eu an g an b ad an l ayan an u m u m d aer ah ;
(1 9 )
p en g ai u r an p en g el o l aan k eu an g an d aer ah ;
•8 -
Bag i an Ket i g a
Asas U m u m Pen g el o l aan Keu an g an D ae r ah
Pasal 4
(1 )
Keu an g an d aer ah d i k e l o l a secar a t er t i b , t aat p ad a p er at u r an p er u n d an g - u n d an g an , ef i si en ,
e k o n o m i s , ef ek t i f , t r an sp ar an , d an b er t an g g u n g j a w a b d en g an m em p er h at i k an asas
k ead i l an , k ep at u t an , d a n m an f aat u n t u k m asyar ak at ;
(2 )
Pen g el o l aan k eu an g an d aer ah d i l ak san ak an d a l a m su at u si st em y an g t er i n t eg r asi y an g
d i w u j u d k a n d a l a m A PBD y an g set i ap t ah u n d i t et ap k an d en g an p er at u r an Daer ah .
BABywvutsrponmljihgedcbaYXWVUTSRPONMLKJIHGEDCBA
II
KEKUA SA A N PEN GELO LA A N
K EU A N GA N D A ERA H
Bag i an Per t am a
Pem eg an g Kek u asaan
Pen g el o l aan Keu an g an D ae r ah
Pas al 5
(1 )
Kep al a D aer ah sel ak u k ep al a p em er i n t ah d aer ah ad al ah p em eg an g k ek u asaan p en g el o l aan
k eu an g an d aer ah d a n m e w a k i l i p em er i n t ah d aer ah d a l a m k e p e m i l i k a n k ek ayaan d aer ah
y an g d i p i s a h k a n ;
(2 )
Pem eg an g k ek u asaan p en g el o l aan k eu an g an d aer ah seb ag ai m an a d i m ak s u d p ad a ayat (1 )
m e m p u n y a i k ew en an g an :
a.
m en et ap k an k eb i j ak an t en t an g p el ak san aan A PBD ;
b.
m en et ap k an Keb i j ak an t en t an g p en g el o l aan b ar an g d aer ah ;
c.
m en et ap k an Ku asa Pen g g u n a An g g ar an / b ar an g ;
d.
m en et ap k an Ben d ah ar a p en er i m aan d an / at au b en d ah ar a p en g el u ar an ;
e.
m en et ap k an p ej ab at y an g b er t u g as m el ak u k an p em u n g u t an p en er i m aan d aer ah ;
f.
m en et ap k an p ej ab at y an g b er t u g as m el ak u k an p en g el o l aan
D aer ah ;
g.
m en et ap k an p ej ab at y an g b er t u g as m el ak u k an p en g el o l aan b ar an g m i l i k d aer ah ;
h.
m en et ap k an p ej ab at y an g b er t u g as
m em er i n t ah k an p em b ay ar an .
(3) Kek u asaan Pen g el o l aan
d i l ak san ak an o l e h :
k eu an g an
Daer ah
m el ak u k an
p en g u j i an
seb ag ai m an a
Ut an g d an
at as
d i m ak s u d
a.
k ep al a sat u an k er j a p en g el o l a k eu an g an d aer ah sel ak u PPKD ;
b.
k ep al a SKPD sel ak u p ej ab at p en g g u n a an g g ar an / b ar an g d aer ah .
Pi u t an g
t ag i h an
p ad a
ayat
d an
(1 )
(4) D a l a m p el ak san aan k ek u asaan seb ag ai m an a d i m ak s u d p ad a ayat (3 ), sek r et ar i s d aer ah
b er t i n d ak sel ak u k o o r d i n at o r p en g el o l aan k eu an g an d aer ah ;
(5 ) Pel i m p ah an k ek u asaan seb ag ai m an a d i m ak s u d p ad a ayat (2 ), ayat (3 ), d an ayat (4 )
d i t et ap k an d en g an k ep u t u san Kep al a d aer ah b e r p e d o m an p ad a p er at u r an p er u n d an g u n d an g an .
Bag i an Ked u a
Ko o r d i n a t o r Pen g el o l aan Keu an g an D ae r ah
Pas al 6
(1)
Ko o r d i n at o r Pen g el o l aan Keu an g an Daer ah seb ag ai m an a d i m a k s u d d a l a m Pasal 5 ayat (4 )
m e m p u n y a i t u g as k o o r d l n as i d i b i d a n g :
(2 )
a.
p en y u su n an d a n p el ak san aan k eb i j ak an p en g el o l aan A PBD ;
b.
p en y u su n an d a n p el ak san aan k eb i j ak an p en g el o l aan b ar an g d aer ah ;
c.
p en y u su n an r an can g an A PBD d a n r an can g an p er u b ah an A PBD ;
d.
p en y u su n an Rap er d a A PBD , p er u b ah an A PBD , d an p er t an g g u n g j aw ab an p el ak san aan
A PBD ;
e.
t ug as- t ug as p ej ab at p er en can a d aer ah , PPKD , d a n Pej ab at Pen g aw as k eu an g an d aer ah ;
f.
p en y u su n an l ap o r an k eu an g an d aer ah d a l a m r an g k a p er t an g g u n g j aw ab an p el ak san aan
A PBD .
Sel ai n t ugas- t ugas seb ag ai m an a d i m ak s u d p ad a ayat (1 ) k o o r d i n at o r p en g el o l aan k eu an g an
d aer ah j u g a m e m p u n y a i t u g as :
a.
m e m i m p i n t i m an g g ar an Pem er i n t ah D aer ah ;
b.
m e n y i ap k an Ped o m an Pel ak san aan A PBD ;
c.
m e n y i ap k an p e d o m a n p en g el o l aan b ar an g d aer ah ;
d.
m e m b e r i k a n p er set u j u an p en g esah an DPA- SKPD;
e.
m el ak san ak an
t ugas- t ugas k o o r d l n asi p en g el o l aan
k eu an g an
b er d asar k an k u asa y an g d i l i m p a h k a n o l e h k ep al a d aer ah .
d aer ah
l ai n n y a
Ko o r d i n at o r Pen g el o l aan Keu an g an D aer ah b er t an g g u n g j a w a b at as p el ak sar u an t u g as
seb ag i m an a d i m a k s u d p ad a ayat (1 ) d a n ayat (2 ) k ep ad a k ep al a d aer ah .
(3 )
Bag i an Ket i g a
Pej ab at Pen g el o l a Keu an g an D ae r ah
Pasal 7
(1 ) PPKD m e m p u n y a i t u g as seb ag ai b e r i k u t :
a.
m en y u s u n d a n m el ak san ak an k eb i j ak an Pen g el o l aan Keu an g an D aer ah ;
b.
m en y u s u n r an can g an A PBD d an r an can g an Per u b ah an A PBD ;
c.
m el ak san ak an
d aer ah ;
d.
m el ak san ak an f u n g si b en d ah ar a u m u m d aer ah ;
e.
m en y u s u n l ap o r an k eu an g an d aer ah d a l a m r an g k a p er t an g g u n g j aw ab an p el ak san aan
A PBD ;
f.
m el ak san ak an t u g as l ai n n y a b er d asar k an k u asa y an g d i l i m p a h k a n o l e h k ep al a d aer ah ;
p e m u n g u t an p en d ap at an d aer ah y an g t el ah d i t et ap k an d en g an Per at u r an
.
(2) PPKD sel ak u BU D b e r w e n an g :
a.
m en y u s u n
b.
m en g esah k an DPA- SKPD;
. c.
k e b i j ak an d a n p e d o m an p el ak san aan A PBD ;
m e l a k u k a n p en g en d al i an p el ak san aan A PBD ;
-to -
d.
m e m b e r i k a n p et u n j u k t ek n i s p el ak san aan si st em p en er i m aan d a n p en g el u ar an k as
d aer ah ;
e.
m el ak san ak an p em u n g u t an p aj ak d aer ah ;
f.
m e m a n t a u p el ak san aan p en er i m aan d a n p en g el u ar an A PBD o l eh b an k d an / at au
l em b ag a k eu an g an l ai n n ya y an g t ei ah d i t u n j u k ;
g.
m en g u sah ak an d an m e n g at u r d an a y an g d i p e r l u k an d a l a m p el ak san aan A PBD ;
h.
m e n y i m p a n u an g d aer ah ;
i.
m en et ap k an SPD;
j.
m el ak san ak an p en em p at an u an g d aer ah d a n m en g el o l a/ m en at au sah ak an i n vest asi ;
k.
m el ak u k an p em b ay ar an b er d asar k an p er m i n t aan p ej ab at p en g g u n a an g g ar an at as
b eb an r ek en i n g k as u m u m d aer ah ;
I.
m e n y i ap k an p el ak san aan p i n j am an d a n p e m b e r i an j a m i n a n at as n am a p em er i n t ah
d ae r ah ;
m . m el ak san ak an p em b er i an p i n j am an at as n am a p em er i n t ah d aer ah ;
n.
m el ak u k an p en g el o l aan u t an g d a n p i u t an g d aer ah ;
0.
m el ak u k an p en ag i h an p i u t an g d aer ah ;
p.
m el ak san ak an si st em ak u n t an si d an p el ap o r an Keu an g an D aer ah ;
q.
m e n y aj i k an i n f o r m asi Keu an g an d aer ah ;
r.
m el ak san ak an Keb i j ak an d a n Ped o m an Pen g el o l aan ser t a p en g h ap u san b ar an g m i l i k
D aer ah .
Pas al 8
;
(1 )
PPKD sel ak u BU D m e n u n j u k p ej ab at d i l i n g k u n g an sat u an k er j a p en g el o l a k eu an g an
d aer ah sel ak u k u asa BU D ;
(2 )
Pen u n j u k an Ku asa BU D
k ep u t u san Kep al a D aer ah ;
(3 )
Ku asa BU D seb ag ai m an a d i m ak s u d p ad a ayat (1 ), m e m p u n y a i t u g as;
a. m e n y i ap k an an g g ar an k as;
b . m e n y i ap k an SPD;
c.
d.
seb ag ai m an
d i n t ak s u d p ad a
ayat
(1 ) d i t et ap k an
d en g an
m e n e r b i t k an SP2 D ;
m e n y i m p a n sel u r u h b u k t i asl i k e p e m i l i k a n k ek ayaan d aer ah .
(4 )
Ku asa BU D sel ai n m el k san ak an t u g as seb g ai m an a p ad a ayat (3 ) j u g a m el ak san ak an
w e w e n a n g seb ag ai m an a d i m ak s u d d a l a m Pasal 7 ayat (2 ), h u r u f f , h u r u f g , h u r u f h , h u r u f
j , h u r u f k, h u r u f m , h u r u f n d an h u r u f o ;
(5 )
Ku asa BU D b er t an g g u n g j a w a b k ep ad a PPKD ;
Pasal 9
Pel i m p ah an w e w e n a n g sel ai n seb ag i m an a d i m ak s u d d a l a m p asal 8 ayat (5 ), d ap at d i l i m p a h k a n
k ep ad a p ej ab at l ai n n y a d i l i n g k u n g an sat u an k er j a p en g el o l aan k eu an g an d aer ah .
Bag i an Keem p at
Pej ab at Pen g g u n a An g g ar an / Pen g g u n a Bar an g D a e r a h
Pasal 1 0
- 12-
Pasal 1 3
(1)
Pen u n j u k an PPTK seb ag ai m an a d i m ak s u d d a l a m p asa 1 2 ayat (1 ) b er d asar k an
p er t i m b an g an k o m p et en s i j ab at an , an g g ar an k eg i at an , b eb an k er j a, l o k asi , d an / at au r en t an g
k en d al i d a n p er t i m b an g an o b y e k t i f l ai n n y a;
(2 )
PPTK b er t an g g u n g j a w a b k ep ad a p ej ab t Pen g g u n a An g g ar an / Ku asa Pen g g u n a A n g g ar an
Bag i an Keen am
Pej ab at Pen at au sah aan Keu an g an SKPD
Pasal 1 4
(1 )
D a l a m r an g k a m el ak san ak an w e w e n a n g at as p en g g u n aan an g g ar an y an g d i m u a t d a l a m
DPA- SKPD, k ep al a SKPD m en et ap k an p ej ab at y an g m el ak san ak an f u n g si t at a u sah a
k eu an g an p ad a SKPD seb ag ai p ej ab at p en at au sah aan k eu an g an SKPD ;
(2)
Pej ab at p en at au sah aan k eu an g an SKPD seb ag ai m an a d i m ak s u d p ad a ayat (1 ) m e m p u n y a i
t u g as:
a.
m e n e l i t i k el en g k ap an SPP- LS y an g d i aj u k an o l e h PPTK;
b.
m e n e l i t i k el en g k ap an SPP- UP, SPP- GU, d a n SPP- TU y an g d i aj u k an o l eh b en d ah ar a
p en g ei u ar an ;
c.
m e n y i ap k an SPM ;
d.
m e n y i a p k a n l ap o r an k eu an g an SKPD .
(3 ) Pej ab at p en at au sah aan k eu an g an SKPD t i d ak b o l e h m en an g k ap seb ag ai p ej ab at y an g
b er t u g as m e l ak u k an p em u n g u t an p en er i m aan n eg ar a/ d aer ah , b en d ah ar a, d an / at au PPTK.
Bag i an Ke t u j u h
\
Ben d ah ar a Pen er i m aan d a n Ben d ah ar a Pen g el u ar an
Pasal 1 5
(1 )
Kep al a D aer ah at as u su l PPKD m en g an g k at Ben d ah ar a Pen er i m aan u n t u k m el ak san ak an .
t u g as k eb en d ah ar aan d a l a m r an g k a p el ak san aan an g g ar an p en d ap at an p ad a SKPD ;
(2)
Kep al a D aer ah at as u su l PPKD m en g an g k at b en d ah ar a p en g el u ar an u n t u k m el ak san ak an
t u g as k eb en d ah ar aan d a l a m r an g k a p el ak san aan an g g ar an b el an j a p ad a SKPD ;
(3)
Ben d ah ar a Pen er i m aan d a n b en d ah ar a Pen g el u ar an seb ag ai m an a d i m ak s u d p ad a ayat (1 )
d a n ayat (2 ) ad al ah p ej ab at f u n g si o n al ;
(4 )
Ben d ah ar a Pen er i m aan d an Ben d ah ar a Pen g el u ar an d i l ar an g m el ak u k an , b ai k secar a
l an g su n g m a u p u n t i d ak l an g su n g , k eg i at an p er d ag an g an , p ek er j aan p em b o r o n g an d a n
p en j u al an j asa at au b er t i n d ak seb ag ai p e n j a m i n at as k eg i at an / p ek er j aan / p en j u al an t er seb u t ,
ser t a m e n y i m p a n u an g p ad a su at u b an k at au l em b ag a k eu an g an l ai n n y a at as n am a p r i b a d i ;
(5 )
Ben d ah ar a p en er i m aan d an b en d ah ar a p en g el u ar an secar a f u n g si o n al b er t an g g u n g j a w a b
at as p el ak san aan t u g asn ya k ep ad a PPKD sel ak u BU D .
BA B Ml
ASAS U M U M D A N ST RUKT UR A PBD
Bag i an Per t am a
Asas U m u m A PED
Pasal 1 6
(1 )
A PBD d i su su n sesu ai d en g an k eb u t u h an p en yel en g g ar aan p em er i n t ah an d an k em am p u an
p en d ap at an d aer ah ;
(2)
Pen yu su n an A PBD seb ag ai m an a d i m ak s u d p ad a ayat (! ) b er p ed o m an k ep ad a RKPD d a l a m
r an g k a m e w u j u d k a n p el ayan an k ep ad a m asyar ak at u n t u k t er cap ai n y a t u j u an b er n eg ar a;
(3)
A PBD m e m p u n y a i f u n g si o t o r l sasi , p er en can aan ,
st ab i l i sasi ;
(4)
A PBD Per u b ah an A PBD , d an p er t an g g u n g j aw ab an p el ak san aan
d i t et ap k an d en g an p er at u r an d aer ah .
p en g aw asan ,
al o k asi , d i st r i b u si , d an
A PBD
set i ap t ah u n
Pasal 1 7
(1)
Sem u a p en er i m aan d an p en g el u ar an d aer ah b ai k d a l a m b en t u k u an g , b ar an g d an / at au j asa
d i an g g ar k an d a l a m A PBD ;
(2 )
Ju m l ah Pen d ap at an y an g d i an g g ar k an d a l a m A PBD m er u p ak an p er k i r aan yan g t er u k u r
secar a r asi o n al y an g d ap at d i c ap ai u n t u k set i ap s u m b er p en d ap at an ;
(3)
Sel u r u h p en d ap at an d aer ah , b el an j a d aer ah , d a n p em b i ay aan d aer ah d i an g g ar k an secar a
b r u t o d a l a m A PBD ;
(4 )
Pen d ap at an D aer ah y an g d i an g g ar k an d a l a m A PBD h ar u s b er d asar k an p ad a k et en t u an
p er at u r an p er u n d an g - u n d an g an .
Pasal 1 8
(1 ) D a l a m m en y u s u n A PBD , p en g an g g ar an p en g el u ar an h ar u s
k ep ast i an t er sed i an ya p en er i m aan d a l a m j u m l a h y an g c u k u p ;
d i d u k u n g d en g an
ad an ya
(2 ) Pen g an g g ar an u n t u k set i ap p en g el u ar an A PBD h ar u s d i d u k u n g d en g an d asar h u k u m y an g
m el an d asi n y a;
Pasal 1 9
Tah u n A n g g ar an A PBD m e l i p u t i m asa 1 (sat u) t ah u n m u l al t an g g al 1 j an u ar i sam p ai d en g an 3 1
D esem b er .
Bag i an Ked u a
St r u k t u r A PBD
Pasal 2 0
(1)
A PBD m er u p ak an sat u k esat u an y an g t er d i r i d a r i :
a.
p en d ap at an d aer ah ;
b.
b el an j a d aer ah ;
c.
p em b i ay aan d aer ah .
(2)
Pen d ap at an D aer ah seb ag ai m an a d i m ak s u d p ad a ayat (1 ) h u r u f a m e l i p u t i sem u a
p en er i m aan u an g m e l a l u i Rek en i n g Kas U m u m D aer ah , y an g m en am b ah ek u i t as d an a
l an car , y an g m er u p ak an h ak d aer ah d a l a m sat u t ah u n an g g ar an y an g t i d ak p er l u d i b ay ar
k e m b a l i o l e h d aer ah ;
(3)
Bel an j a d aer ah seb ag ai m an a d i m ak s u d p ad a ayat (1 ) h u r u f b m e l i p u t i sem u a p en g el u ar an
d ar i Rek en i n g Kas U m u m d aer ah y an g m en g u r an g i ek u i t as d an a l an car y an g m er u p ak an
k ew aj i b an d aer ah d a l a m sat u t ah u n an g g ar an y a n g t i d ak ak an d i p e r o l e h p em b ay ar an n y a
k e m b a l i o l e h d aer ah ;
- 14-
(4)
Pem b i ay aan d aer ah seb ag ai m an a d i m ak s u d p ad a ayat (1 ) h u r u f c m e l i p u t i sem u a
p en er i m aan y an g p er l u d i b ay ar k e m b a l i d an / at au p en g el u ar an y an g ak an d i t er i m a k e m b a l i ,
b ai k p ad a t ah u n an g g ar an y an g b er san g k u t an m au p u n p ad a t ah u n - t ah u n an g g ar an
b er i k u t n y a.
Bag i an Ket i g a
Pen d ap at an d ae r ah
Pasal 2 1
Pen d ap at an D aer ah seb ag ai m an a d i m ak s u d d a l a m Pasal 2 0 ayat (1 ) h u r u f a t er d i r i at as:
a. Pen d ap at an A s l i D aer ah ;
b . D an a Per i m b an g an ;
c. Lai n - l ai n Pen d ap at an Daer ah y an g sah .
Pasal 2 2
(1 ) Pen d ap at an A s l i Daer ah seb ag ai m an a d i m ak s u d d a l a m Pasal 2 1 h u r u f a t er d i r i at as:
a.
p aj ak d aer ah ;
b.
r et r i b u si d aer ah ;
c.
h asi l p en g el o l aan k ek ayaan d aer ah y an g d i p i s ah k an ;
d.
l ai n - l ai n PA D y an g sah .
(2 ) Jen i s Lai n - l ai n Pen d ap at an A s l i Daer ah y an g sah seb ag ai m an a d i m a k s u d p ad a ayat (I) h u r u f d
d i sed i ak an u n t u k m en g an g g ar k an p en er i m aan d aer ah y an g t i d a k t er m asu k d al am j en i s p aj ak
d aer ah , r et r i b u si d aer ah , d a n h asi l p en g el o l aan k ek ayaan d aer ah y an g d i p i sah k an d i r i n c i
m e n u r u t o b y e k p en d ap at an y an g m en c ak u p :
a.
h asi l p en j u al an k ek ayaan d aer ah y an g t i d ak d i p i s ah k an ;
b.
j asa g i r o ;
c.
p en d ap at an b u n g a;
d.
p en er i m aan at as t u n t u t an g an t i k er u g i an ;
e.
p en er i m aan k o m i s i , p o t o n g an , at au p u n b en t u k l ai n seb ag ai ak i b at d ar i p en j u al an d an / at au
p en g ad aan b ar an g d an / at au j asa o l e h d aer ah ;
f.
p en er i m aan k eu n t u n g an d ar i sel i si h n i l ai t u k ar r u p i ah t er h ad ap m at a u an g asi n g ;
g.
p en d ap at an d e n d a at as k et er l am b at an p el ak san aan p ek er j aan ;
h.
p en d ap at an d e n d a p aj ak ;
i.
p en d ap at an d e n d a r et r i b u si ;
j.
p en d ap at an h asi l r et r i b u si at as j a m i n a n ;
k.
p en d ap at an d a r i p e n g e m b al i an ;
t.
f asi l i t as so si al d a n f asi l i t as u m u m ;
m . p en d ap at an d a r i p en yel en g g ar aan p e n d i d i k an d a n p e l a t i h a n ; d an
n.
p en d ap at an d a r i an g su r an / ci ci l an p en j u al an .
Pasal 2 3
Pen d ap at an D an a Per i m b an g an seb ag ai m an a d i m ak s u d d a l a m Pasal 2 1 h u r u f b m e l i p u t i :
a. D an a Bag i h as i l ;
b . D an a A l o k as i U m u m ;
- 16-
(4 )
Kl asi f i k asi b el an j a m en u r u t o r g an l sasi seb ag ai m an a d i m ak s u d p ad a ayat (2) d i sesu ai k an
d en g an su su n an o r g an i sasi p em er i n t ah an d aer ah ;
(5 )
Kl asi f i k asi b el an j a m e n u r u t p r o g r am d a n k eg i at an seb ag ai m an a d i m ak s u d p ad a ayat (2 )
d i sesu ai k an d en g an u r u san p em er i n t ah an y an g m e n j a d i k ew en an g an d aer ah ;
(6 )
Kl asi f i k asi b el an j a m en u r u t k e l o m p o k b el an j a d i m ak s u d ay ar (2 ) t er d i r i d a r i :
a. Bel an j a t i d ak l an g su n g
b . Bel an j a l an g su n g
(7 )
Ke l o m p o k b el an j a t i d ak l an g su n g seb ag ai m an a p ad a ayat (6 ) h u r u f a d i b ag i m en u r u t j en i s
b el an j a t er d i r i d a r i :
a. Bel an j a Peg aw ai
b . Bel an j a b u n g a
c. Bel an j a h i b ah
d . Bel an j a su b si d i
e. Bel an j a b an t u an so si al
f.
g.
h.
Bel an j a b ag i h asi l
Bel an j a b an t u an k eu an g an d an
Bel an j a t i d ak t er d u g a
(8 )
Ke l o m p o k b el an j a l an g su n g seb ag ai m an a d i n aak su d ayat (6 ) h u r u f b d i b ag i m en u r u t j en i s
b el an j a t er d i r i d ar i
a. Bel an j a p eg aw ai ;
b . Bel an j a b ar an g d an j asa;d an
c. Bel an j a m o d a l .
(9 )
Kl asi f i k asi b el an j a m en u r u t f u n g si p en g el o l aan k eu an g an n eg ar a seb ag ai m an a d i m ak s u d
p ad a ayat (1 ) h u r u f b y an g d i g u n ak an u n t u k t u j u an k esel ar asan d an k ei er p ad u an
p en g el o l aan k eu an g an n eg ar a t er d i r i d a r i :
(1 0 )
a.
p el ay an an U m u m ;
b.
c.
d.
e.
f.
g.
h.
i.
k et er t i b an d an k eam an an ;
ek o n o m i ;
l i n g k u n g an h i d u p ;
p er u m ah an d a n f asi l i t as u m u m ;
k eseh at an ;
p ar i w i sat a d an b u d ay a;
p en d i d i k an d an ;
p er l i n d u n g an so si al .
Pen g an g g ar an d a l a m A PBD u n t u k set i ap j en l s b el an j a seb ag ai m an a d i m ak s u d p ad a ayat
(7 ), b er d asar k an k et en t u an p er u n d an g - u n d an g an .
Bag i an Ke l i m a
Pem b i ay aan D ae r ah
Pasal 2 8
(1 )
Pem b i ay aan D aer ah seb ag ai m an a d i m ak s u d d a l a m Pasal 2 0 ayat (1) h u r u f c t er d i r i d a r i
p en er i m aan d an p em b i ay aan d an p en g el u ar an p em b i ay aan ;
(2 )
Pen er i m aan p em b i ay aan seb ag ai m an a d i m a k s u d p ad a ayat (1 ) m en c ak u p :
a. SILPA t ah u n an g g ar an s eb el u m n y a;
b . p en cai r an d an a cad an g an ;
c. h asi l p en j u al an k ek ayaan d aer ah y an g d i p i s ah k an ;
d . p en er i m aan p i n j a m a n ;
e. p en er i m aan k e m b a l i p em b er i an p i n j am an
- 17-
(3 )
Pen g el u ar an p em b i ay aan seb ag ai m an a d i m ak s u d p ad a ay at (1 ) m en c ak u p :
a. p e m b e n t u k an d an a cad an g an ;
b . p en y er t aan m o d a l p em er i n t ah d aer ah ;
c. p em b ay ar an p o k o k u t an g ;
d . p em b er i an p i n j a m a n .
(4 )
Pem b i ay aan n et o m er u p ak an sel i si h l eb i h p en er i m aan p em b i ay aan t er h ad ap p en g el u ar an
p e m b i ay aan ;
(5)
Ju m l ah p em b i ay aan n et o h ar u s d ap at m en u t u p d ef i si t an g g ar an .
BAB I V
PEN Y U SU N A N RA N C A N G A N A PBD
Bag ian Per t am a
Re n can a Kerja Pem er in t ah an D a e r a h
Pasal 2 9
RPJMD u n t u k j an g k a w a k t u 5 (l i m a) t ah u n m er u p ak an p en j ab ar an d ar i v i s i , m i s i , d an p r o g r am
Kep al a D aer ah y an g p en y u su n an n y a b er p ed o m an k ep ad a RPJP D aer ah d en g an m em p er h at i k an
RPJM N asi o n al d an st an d ar p el ayan an m i n i m a l y an g d i t et ap k an o l e h p em er i n t ah .
Pasal 3 0
RPJMD seb ag ai m an a d i m a k s u d d a t a m Pasal 2 9 d i t et ap k an p al i n g l am b at 3 (t i g a) b u l an set el ah
k ep al a d aer ah d i l an t i k .
Pasal 3 1
(1 )
SKPD m e n y u s u n r en can a st r at eg i s y an g sel an j u t n y a d i s eb u t Ren st r a SKPD y an g m e m u a t
vi si , m i si , t u j u an . st r at eg i , k e b i j ak an , p r o g r am d an k eg i at an p em b an g u n an ;
(2 )
Pen yu su n an Ren st r a SKPD seb ag ai m an a d i m a k s u d p ad a ayat (1 ) b er p ed o m an p ad a RPj M D .
Pasal 3 2
(1 )
Pem er i n t ah D aer ah m en y u s u n RKPD y an g m er u p ak an p en j ab ar an d ar i RPJMD d en g an
m en g g u n ak an b ah an d ar i Ren j a SKPD u n t u k j an g k a w a k t u 1 (sat u) t ah u n yan g m en g acu
k ep ad a Ren can a Ker j a Pem er i n t ah ;
(2 )
Ren j a SKPD seb ag ai m an a d i m ak s u d p ad a ayat (1 ) m er u p ak an p en j ab ar an d ar i Ren d t r a
SKPD y an g d i su su n b er d asar k an eval u asi p en cap ai an p el ak san aan p r o g r am d a n k eg i at an
t ah u r v t ah u n s eb el u m n y a;
(3 )
RKPD seb ag ai m an a d i m ak s u d p ad a ayat (1 ) m e m u at r an can g an k er an g k a e k o n o m i
d aer ah , p r i o r i t as p em b an g u n an d a n k e w aj i b an d aer ah , r en can a k er j a y an g t er u k u r d an
p en d an aan n y a, b ai k y an g d i l ak san ak an l an g su n g o l e h p em er i n t ah d aer ah m a u p u n
d i t e m p u h d en g an m e n d o r o n g p ar t i sl p asl m asyar ak at ;
(4 )
Kew aj i b an D aer ah seb ag ai m an a d i m ak s u d p ad a ayat (3 ) m em p er t i m b an g k an p r est asi
cap ai an st an d ar p el ay an an m i n i m a l sesu ai d en g an p er at u r an p er u n d an g - u n d an g an .
Pasal 3 3
(1)
RKPD seb ag ai m an a d i m ak s u d d al am Pasal 3 2 ayat (1 ) d i su su n u n t u k m e n j a m i n k et er k ai t an
d an k o n si st en si an t ar a p er en can aan , p en g an g g ar an , p el ak san aan , d an p en g aw asan ;
,
•
' 4
zyxwvutsrqponmlkjihgfedcbaYXWVUTSRQPONMLKJIHGFEDCBA
- IB-
(2)
Pen yu su n an RKPD d i sel esai k an sel am b at - Iam b at n ya ak h i r b u l an M e i t a h u n , an g g ar an
s eb el u m n y a;
(3 )
RKPD seb ag ai m an a d i m ak s u d p ad a ayat (2 ) d i t et ap k an d en g an p er at u r an Kep al a D aer ah .
Bag i an Ked u a
Keb i j ak an U m u m A PBD
Pasal 3 4
(t )
Kep al a d aer ah b er d asar k an RKPD seb ag ai m an a
m en y u s u n r an can g an k eb i j ak an u m u m A PBD ;
d i m ak s u d d al am
Pasal 3 2 ayat (1 )
(2)
Pen yu su n an r an can g an k eb i j ak an u m u m A PBD seb ag ai m an a d i m ak s u d p ad a ayat (1 )
b e r p e d o m an p ad a p e d o m a n p en y u su n an A PBD y an g d i t et ap k an o l e h M en t er i D a l a m
N eg er i set i ap t a h u n ;
(3 )
Kep al a D aer ah m en y am p ai k an r an can g an k eb i j ak an u m u m A PBD t ah u n A n g g ar an
b er i k u t n y a seb ag ai m an a d i m ak s u d p ad a ayat (2 ) seb ag ai l an d asan p en y u su n an RA PBD
k ep ad a D PRD sel am b at - Iam b at n ya p er t en g ah an b u l an Ju n i t ah u n an g g ar an b er j al an ;
(4)
Ran can g an Keb i j ak an U m u m A PBD y an g t el ah d i b ah as Kep al a D aer ah b er sam a D PRD
d a l a m p em b i car aan p en d ah u l u an RA PBD seb ag ai m an a d i m a k s u d p ad a ayat (3 ) sel an j u t n ya
d i sep ak at i m e n j a d i Keb i j ak an U m u m A PBD .
Bag i an Ket i g a
Pr i o r i t as d a n Pl af o n A n g g ar an Sem en t ar a
Pasal 3 5
(1 )
Ber d asar k an Keb i j ak an U m u m A PBD y an g t el ah d i sep ak at i , Pem er i n t ah Daer ah d a n D PRD
m em b ah as r an can g an p r i o r i t as d an p l af o n an g g ar an sem en t ar a y an g d i sam p ai k an o l e h
Kep al a D aer ah ;
(2 )
Pem b ah asan p r i o r i t as d a n p t af o n an g g ar an sem en t ar a seb ag ai m an a d i m ak s u d p ad a ayat (1 )
d i l ak u k an p al i n g l am b at m i n g g u k
KABUPATEN PACITAN
NOMOR
:
7
.
TAHDN
2006
PERA T URA N D A ERA H KA BUPA T EN PA CI T A N
NOMOR
7
T A HUN 200&
T EN T A N G
POKOK- POKOK PEN GELOLA A N K EU A N GA N D A ERA H
KA BUPA T EN PA CI T A N
D EN GA N RA H M A T T U H A N Y A N G M A M A ESA
BUPA T I PA CI T A N
Men t m b an g
M en g i n g d l
c
I *
:
b ah w a u n t u k m el ak san ak an Pen g el o l aan Keu an g an Daer ah sesuai d en g an
am a'nal Pasal 1 8 2 d an Pasal 1 9 4 Un d an g - u n d an g N o m o r 3 2 f dhf un 2 0 0 4
Ten t an g Pem er i n t ah an D aem h , Pasal 6 9 d an Pasal 8 6 U n d i n g - u n d an g N o m o r
.11 T ah u n 2 0 0 4 l e n l a n g Per i m b ar i g an Keu an g an an t ar a Pem er i n t ah Pusa! d an
Pem er i n t ah an Daer ah . d an Pasal 1 5 1 Per at u r an Pem er i n t ah N r j i n o r 5 8 T ai i u n
2 0 0 5 Ten t an g Pen g el o l aan Keu an g ar i D aer ah , d an P.isal 3.10 ayat (1) Per at u r an
M e n t e r i D al am Neg er i N o m o r 1 3 l ah i i n 2 0 0 6 t en t an g Ped o m an p en g el o i aan
k eu an g an d aer ah p er l u m en el ap k an Per at u r an Daer ah Ten t an g Po k o k - p o k o k
» Pen g el o l aan Keu an g an Daer ah
: 1,
Un d an g - u n d an g N o m o r 1 2 l a i i u n 1 9 5 0 t en t an g p em b en l u k an d aer ah
k ab u p at en d al am l i n g k u n g an p r cj p m si Jawa T i m u r ( Lem b ar an Neg ar a
T ah u n 1 9 5 0 N o m o r 1 9 T am b ah an l e m b a r a n Neg ar a n o m o r 9 );
2.
Un d an g - u n d an g N o m o r 2 8 Tah u n 1 9 9 9 t en t an g p en yel en g g ar aan Neg ar a
y an g b er si h d an b eb as k o r u p si , k n i u si d a n n ep o t i sm e i l e m b a r a n Neg ar a
N o m o r 7 5 );
3.
Un d an g - u n d an g N o m o r 1 7 T ah u n 2 0 0 3 l e n l a n g Keu an g an
Neg ar a
( Lem b ar an Neg ar a Rep u b l i k In d o n esi a Tah u n 2 0 0 .1 N o m o r 4 7 , l am b ah an
Lem b ar an Neg ar a Rep u b l i k In d o n esi a N o m o r 4 2 8 6 );
4.
Un d an g - u n d an g N o m o r 1 l a h u n 2 0 0 4 T en t an g Per b en d ah ar aan Neg ar a
(l em b ar an Neg ar a Rep u b l i k In d o n esi a T ah u n 2 0 0 4 N o m o r 5 ,Tam b ah an
Lem b ar an Neg ar a Rep u b l i k In d o n esi a N o m o i 4 3 5 5 ) ;
5.
Un d an g - u n d an g N o m o r 1 0 Tah u n 2 0 0 4 T en l an g Pem b en l u k an Per at u r an
Per u n d an g - u n d an g an (Lem b ar an t seg ar a Rep u b l i k In d o n esi a T. i h i i n 2 0 0 4
N o m o r 5 3 , Tam b ah an Ler n b ar an Neg ar a Rep u b l i k In d o n esi a N o m o r 4 3 8 9 );
6.
Un d an g - u n d an g N o m o r 15 T ah u n 2 0 0 4 Ten t an g Pem er i k saan Pen g el o l aan
d an Tan g g u n g Jawab Keu d n g .i n Neg ar a (Lem b ar an Neg ar a Rep u b l i k
In d o n esi a l a h u n 2 0 0 4 N o m o r 6 3 , Et i m b ah an Lem b ar an Neg ar a Rep u b l i k
''
In d o n esi a N o m o r 4 4 0 0 );
- 3-
7.
Un d an g - u n d an g N o m o r 2 5 T ah u n 2 0 0 4 T en t an g Si st em Per en can aan
Pem b an g u n an Nasi o n al (Lem b ar an Neg ar a Rep u b l i k In d o n esi a T ah u n
2004
N o m o r 1 0 4 , T am b ah an Lem b ar an Neg ar a Rep u b l i k In d o n esi a
N o m o r 4 4 2 1 );
6.
Un d an g - u n d an g N o m o r 3 2 T ah u n 2 0 0 4 T en t an g Pem er i n t ah an D aer ah
(Lem b ar an Neg ar a Rep u b l i k In d o n esi a T ah u n 2 0 0 4 N o m o r 1 2 5 , T am b ah an
Lem b ar an Neg ar a Rep u b l i k In d o n esi a N o m o r 4 4 3 7 ) ;
9.
Un d an g - u n d an g N o m o r 3 3 T ah u n 2 0 0 4 T en t an g Per i m b an g an Keu an g an
an t ar a Pem er i n t ah Pusat d a n Pem er i n t ah an Daer ah (Lem b ar an Neg ar a
Rep u b l i k In d o n esi a T ah u n 2 0 0 4 N o m o r 1 2 5 , T am b ah an Lem b ar an Neg ar a
Rep u b l i k In d o n esi a N o m o r 4 4 3 8 );
1 0 . Per at u r an Pem er i n l ah N o m o r 2 4 t ah u n 2 0 0 4 t en t an g St an d ar t A k u n t an s i
Pem er i n t ah an (Lem b ar an Neg ar a T ah u n 2 0 0 5 N o m o r 4 9 t am b ah an
Lem b ar an Neg ar a n o m o r 4 5 0 3 ) ;
1 1 . Per at u r an Pem er i n t ah
Keu an g an D aer ah ;
Nom or
5 8 T ah u n
2005
T en t an g
Pen g el o l aan
1 2 . Per at u r an Pem er i n t ah Rep u b l i k In d o n esi a N o m o r 5 4 Tah u n 2 0 0 5 T en t an g
Pi n j am an D aer ah ;
1 3 . Per at u r an Pem er i n t ah N o m o r 7 9 T ah u n 2 0 0 5 t en t an g Ped o m an p e m b i n aan
d a n p en g aw asan at as p en yel en g g ar aan p em er i n t ah an d aer ah (l em b ar an
n eg ar a t ah u n 2 0 0 5 n o m o r 1 6 5 t am b ah an l em b ar an n eg ar a n o m o r 4 5 9 3 ) ;
1 4 . Per at u r an M e n t e r i D a l a m Neg er i N o m o r 1 3 T ah u n 2 0 0 6 t en t an g Ped o m an
Pen g el o l aan Keu an g an D aer ah .
D en g an p er set u j u an b er sam a
D EWA N PERWA KILA N RA KYA T D A ERA H
KA BUPA T EN PA CI T A N
d an
BUPA T I PA CI T A N
M EM U T U SK A N
M en et ap k an :
PERA T URA N D A ERA H T EN T A N G PO K O K K EU A N GA N D A ERA H KA BUPA T EN PA CI T A N
PO KO K
PEN GELOLA A N
BAB I
KET EN T UA N U M U M
Bag i an Per t am a
Pen g er t i an
Pasal 1
D a l a m Per at u r an D aer ah i n i , y an g d i m ak su d d en g an :
1.
2.
D aer ah ad al ah Kab u p at en Paci t an ;
Pem er i n t ah D aer ah ad al ah Pem er i n t ah Kab u p at en Paci t an ;
3.
4.
Kep al a D aer ah ad al ah Bu p at i Paci t an ;
D e w a n Per w ak i l an Rak yat Daer ah y an g sel an j u t n y a d i s eb u t D PRD ad al ah D e w a n Per w ak i l an
Rak yat D aer ah Kab u p at en Paci t an ;
5.
6.
7.
Sek r et ar i s D aer ah ad al ah Sek r et ar i s Daer ah Kab u p at en Paci t an
Gu b e r n u r ad al ah Gu b e r n u r j a w a T i m u r ;
Ko o r d i n at o r Pen g el o l a Keu an g an D aer ah ad al ah sek r et ar i s d aer ah sel ak u p el ak san a
p e l i m p ah an k ek u asaan p en g el o l aan k eu an g an d aer ah ;
Keu an g an D aer ah ad al ah sem u a h ak d an k ew aj i b an d aer ah d a l a m r an g k a p en yel en g g ar aan
Pem er i n t ah an D aer ah y an g d ap at d i n i l a i d en g an u an g t er m asu k d i d al am n y a seg al a b en t u k
k ek ayaan y an g b er h u b u n g an d en g an h ak d a n k ew aj i b an d aer ah t er seb u t ;
Pen g el o l aan Keu an g an Daer ah ad al ah k esei u r u h an k eg i at an y an g m e l i p u t i p er en can aan ,
p el ak san aan , p en at au sah aan , p el ap o r an , p er t an g g u n g j aw ab an , d a n p en g aw asan k eu an g an
d aer ah ;
8.
9.
1 0 . A n g g ar an Pen d ap at an d a n Bel an j a D aer ah , sel an j u t n ya d i s i n g k at A PBD ad al ah r en can a
k eu an g an t ah u n an Pen t er i n t ah an D aer ah y an g d i b ah as d a n d i s et u j u i b er sam a o l e h
Pem er i n t ah D aer ah d a n D PRD , d an d i t et ap k an d en g an Per at u r an D aer ah ;
1 1 . Per at u r an D aer ah ad al ah Per at u r an y an g d i b e n t u k o l e h D PRD d en g an p er set u j u an b er sam a
Kep al a Daer ah , t er m asu k Q a n u n y an g b er i ak u d i Pr o p i n si N an g g r o e A c e h Dar u ssal am d a n
Per at u r an D aer ah Pr o p i n si (Per d asi ) y an g b er i ak u d i Pr o p i n si Pap u a;
1 2 . Pem eg an g k ek u asaan Pen g el o l aan Keu an g an D aer ah ad al ah Kep al a D aer ah y an g k ar en a
j ab at an n y a m e m p u n y a i k ew en an g an m en y el en g g ar ak an k esei u r u h an p en g el o l aan k eu an g an
d aer ah ;
1 3 . Pej ab at Pen g el o l a Keu an g an D aer ah y an g sel an j u t n y a d i si n g k at PPKD ad al ah Kep al a Sat u an
Ker j a Pen g el o l a Keu an g an D aer ah y an g m e m p u n y a i t u g as m el ak san ak an p en g el o l aan A PBD
d an b er t i n d ak seb ag ai b en d ah ar a u m u m d aer ah ;
1 4 . Ben d ah ar a U m u m D aer ah y an g sel an j u t n ya d i s eb u t BU D ad al ah PPKD y an g b er t i n d ak d a l a m
k ap asl t as seb ag ai b en d ah ar a U m u m D aer ah ;
1 5 . Kuasa BU D ad al ah Pej ab at y an g d i b e r i k u asa u n t u k m el ak san ak an t u g as Ben d ah ar a U m u m
D aer ah ;
1 6 . Sat u an Ker j a Per an g k at D aer ah y an g sel an j u t n y a d i s i n g k at SKPD ad al ah p er an g k at
p ad a Pem er i n t ah D aer ah sel ak u p en g g u n a an g g ar an / b ar an g ;
d aer ah
1 7 . U n i t Ker j a ad al ah SKPD y a n g m el ak san ak an sat u at au b eb er ap a p r o g r a m ;
1 8 . Pej ab at Pel ak san a T ek n i s Keg i at an y an g sel an j u t n y a d i s i n g k at PPTK ad al ah p ej ab at p ad a Un i t
Ker j a SKPD y a n g m el ak san ak an sat u at au b eb er ap a k eg i at an d ar i su at u p r o g r am sesu ai
d en g an b i d an g t u g asn ya;
1 9 . Pen g g u n a A n g g ar an ad al ah Pej ab at p em eg an g k ew en an g an p en g g u n aan an g g ar an u n t u k
m el ak san ak an t u g as p o k o k d a n f u n g si SKPD y an g d i p i m p i n n y a ;
2 0 . Ku asa p en g g u n a A n g g ar an ad al ah p ej ab at y an g d i b e r i k u asa u n t u k m el ak san ak an seb ag i an
k e w e n an g an p en g g u n a an g g ar an d al am m el ak san ak an seb ag i an t u g as d a n f u n g si SKPD;
2 1 . Pen g g u n a Bar an g ad al ah p ej ab at p em eg an g k ew en an g an p en g g u n aan b ar an g m i l i k d aer ah ;
2 2 . Kas U m u m D aer ah ad al ah t em p at p e n y i m p an an u an g d aer ah y an g d i t en t u k an o l e h k ep al a
d aer ah u n t u k m e n a m p u n g sel u r u h p en er i m aan d aer ah d a n m em b au ar sel u r u h p en g el u ar an
d aer ah ;
2 3 . Rek en i n g Kas U m u m D aer ah ad al ah r ek en i n g t em p at p e n y i m p a n a n u an g d aer ah y an g
d i t e n t u k an o l e h k ep al a d aer ah u n t u k m e n a m p u n g s el u r u h Pen er i m aan D aer ah d an
m e m b ay ar s el u r u h Pen g el u ar an D aer ah p ad a b an k y an g d i t et ap k an ;
2 4 . Ben d ah ar a Pen er i m aan ad al ah Pej ab at f u n g sl o n al y an g d i t u n j u k m en er i m a, m e n y i m p a n ,
m en y et o r k an , m en at au sah ak an , d an m em p er t an g g u n g j aw ab k an u an g p en d ap at an D aer ah
d a l a m r an g k a p el ak san aan A PBD p ad a SKPD;
2 5 . Ben d ah ar a Pen g el u ar an ad al ah p ej ab at f u n g si o n al y an g d i t u n j u k m e n e r i m a, m e n y i m p a n ,
m em b ay ar k an , m en at au sah ak an , d a n m e m p e r t an g g u n g j aw ab k an u an g u n t u k k ep er l u an
b el an j a d aer ah d a l a m r an g k a p el ak san aan A PBD p ad a SKPD ;
2 6 . Pen er i m aan D aer ah ad al ah u an g y an g m asu k k e k as d aer ah ;
2 7 . Pen g el u ar an d aer ah ad al ah u an g y an g k el u ar d ar i k as d aer ah ;
2 8 . Pen d ap at an d aer ah ad al ah h ak p em er i n t ah d aer ah y an g d i a k u i seb ag ai p en am b ah n i l a i
k ek ayaan b er si h ;
2 9 . Bel an j a D aer ah ad al ah k ew aj i b an p em er i n t ah d aer ah y an g d i a k u i seb ag ai p en g u r an g n i l a i
k ek ayaan b er si h ;
3 0 . Su r p l u s A n g g ar an D aer ah ad al ah sel i si h l e b i h an t ar a p en d ap at an d aer ah
D aer ah ;
d an b el an j a
3 1 . D ef i si t A n g g ar an D aer ah ad al ah sel i si h k u r an g an t ar a p en d ap at an d aer ah d a n b el an j a d aer ah ;
3 2 . Pem b i ayan D aer ah ad al ah sem u a p en er i m aan y an g p e r l u d i b ay ar k em b al i d an / at au
p en g el u ar an y an g ak an d i t e r i m a k e m b a l i , b ai k p ad a t ah u n an g g ar an y an g b er san g k u t an
m au p u n p ad a t ah u n - t ah u n an g g ar an b er i k u t n y a;
3 3 . Sisa Leb i h
Per h i t u n g an A n g g ar an y an g sel an j u t n y a d i si n g k at SILPA ad al ah sel i si h l eb i h
r eal i sasi p en er i m aan d a n p en g ei u ar an an g g ar an sel am a sat u p er i o d e an g g ar an ;
3 4 . Pi n j am an Daer ah ad al ah sem u a t r an sak si y an g m en g ak i b at k an d aer ah m en er i m a s ej u m l ah
u an g at au m e n e r i m a m an f aat y an g b er n i l ai u an g d ar i p i h ak l ai n seh i n g g a d aer ah d i b e b a n i
k e w aj i b an u n t u k m em b ay ar k e m b a l i ;
3 5 . Ker an g k a p en g el u ar an j an g k a M en en g ah ad al ah p en d ek at an p en g an g g ar an b er d asar k an
k eb i j ak an , d en g an p en g am b i l an k ep u t u san t er h ad ap k eb i j ak an t er seb u t d i l ak u k an d a l a m
p er sp ek t i f l e b i h d ar i sat u t ah u n an g g ar an , d en g an m e m p e r t i m b an g k an i m p l i k as i b i aya ak i b at
k ep u t u san y an g b er san g k u t an p ad a t ah u n b er i k u t n y a y an g d i t u an g k an d al am p r ak i r aan m a j u ;
3 6 . Pr ak i r aan m aj u ywutsrponmlkigfedcbaUO
(forward estimate) ad al ah p er h i t u n g an k eb u t u h an d an a u n t u k t ah u n an g g ar an
b er i k u t n y a d ar i t ah u n y an g d i r en can ak an g u n a m em as t i k an k esi n am b u n g an p r o g r am d a n
k eg i at an y an g t el ah d i s et u j u i d a n m en j ad i d asar p en y u su n an an g g ar an t ah u n b e r i k u t n y a;
3 7 . Ki n er j a ad al ah k el u ar ai Vh asi l d ar i k eg i at an / p r o g r am y an g ak an at au t el ah d i c ap ai seh u b u n g an
d en g an p en g g u n aan an g g ar an d en g an k u an t i t as d an k u al i t as y an g t er u k u r ,
3 8 . Pen g an g g ar an t er p ad u (Unified budgeting)
ad al ah p en y u su n an r en can a k eu an g an t ah u n an
y an g d i l ak u k an secar a t er i n t eg r asi u n t u k sel u r u h j en i s b el an j a g u n a m el ak san ak an k eg i at an
p em er i n t ah an y an g d i d asar k an p ad a p r i n s i p p en cap ai an ef i si en si al o k asi d an a;
3 9 . Fu n g si ad al ah p e r w u j u d a n t u g as k ep em er i n t ah an d i b i d an g t er t en t u y an g d i l ak san ak an d a l a m
r an g k a m en c ap ai t u j u a n p em b an g u n an n asi o n al
4 0 . Pr o g r am ad al ah p en j ab ar an k eb i j ak an SKPD d a l a m b en t u k u p aya y an g b er i si sat u a at au l eb i h
k eg i at an d en g an m en g g u n ak an su m b er d aya y an g d i sed i ak an u n t u k m en cap ai h asi l y an g
t er u k u r sesu ai d en g an m i s i SKPD ;
4 1 . Keg i at an ad al ah b ag i an d ar i p r o g r am y an g d i l ak san ak an o l e h sat u at au l e b i h u n i t k er j a p ad a
SKPD seb ag ai b ag i an d ar i p en cap ai an sasar an t er u k u r p ad a su at u p r o g r am d an t er d i r i d ar i
s ek u m p u l an t i n d ak an p en g er ah an s u m b er d aya b a i k y an g b er u p a p er so n al (Su m b er d aya
m an u si a), b ar an g m o d al t er m asu k p er al at an d a n t e h n o l o g i , d an a, at au k o m b i n asi d ar i
untuk
b eb er ap a at au k esem u a j en i s su m b er d aya t er seb u t seb ag ai m asu k an (input)
m en g h asi l k an k el u ar an ( O u t p u b d a l a m b e n t u k b ar an g / j asa;
4 2 . Sasar an f t ar g eO ad at ah h asi l yan g d i h ar ap k an d ar i su at u p r o g r am at au k el u ar an
d i h ar ap k an d ar i su at u k eg i at an ;
4 3 . Kel u ar an (Output)
y an g
ad al ah b ar an g at au j asa y an g d i h as i l k an o l e h k eg i at an y an g d i l ak san ak an
u n t u k m e n d u k u n g p en cap ai an sasar an d a n t u j u an p r o g r a m d an k e b i j ak an ;
4 4 . Hasi l (Outcome)
ad al ah seg al a sesu at u y an g m e n c e r m i n k a n b er f u n g si n ya k el u ar an d ar i
k eg i at an - k eg r at an d al am sat u p r o g r a m ;
4 5 . Ren can a Pem b an g u n an Jan g k a M en en g ah Daer ah y an g sel an j u t n y a d i si n g k at RPJMD ad al ah
D o k u m e n p er en can aan u n t u k p e r i o d e 5 (l i m a) t a h u n ;
4 6 . Ren can a Pem b an g u n an T ah u n an D aer ah , sel an j u t n ya d i s eb u t Ren can a Ker j a Pem er i n t ah
d aer ah (RKPD ), ad al ah d o k u m e n p er en can aan d aer ah u n t u k p er i o d e 1 (sat u) t ah u n ;
4 7 . Ren can a Ker j a d a n A n g g ar an SKPD y an g sel an j u t n y a d i si n g k at RKA- SKPD ad al ah D o k u m e n
p er en can aan d a n p en g ar r g g ar an y an g b er i si p r o g r a m d a n k eg i at an SKPD ser t a an g g ar an y an g
d i p e r l u k an u n t u k m el ak san ak an n ya;
4 8 . Keb i j ak an U m u m A PBD y an g sel an j u t n ya d i si n g k at K U A ad al ah d o k u m e n y an g m e m u at
k eb i j ak an b i d a n g p en d ap at an , b el an i a, d an p em b i ay aan ser t a asu m si y an g m en d asar i n ya
u n t u k p e r i o d e 1 (sat u) t ah u n ;
4 9 . Pr i o r i t as d an Pl af o n A n g g ar an sem en t ar a y an g sel an j u t n y a d i si n g k at PPAS m er u p ak an
p r o g r am p r i o r i t as d a n p at o k an b at as m ak si m al an g g ar an y a n g d i b e r i k a n k ep ad a SKPD u n t u k
set i ap p r o g r am seb ag ai acu an d a l a m p en yu su n an RKA- SKPD;
5 0 . D o k u m e n Pel ak san aan A n g g ar an SKPD y an g sel an j u t n y a d i s i n g k at DPA- SKPD m er u p ak an
d o k u m e n y a n g m e m u a t p en d ap at n d a n Ij el an j a set i ap SKPD y a n g d i g u n ak an seb ag ai d asar
p el ak san aan o l e h Pen g g u n a A n g g ar an ;
5 1 . Su r at Per m i n t aan Pem b ayar an y an g sel an j u t n ya d i s i n g k at SPP ad al ah d o k u m e n y an g
d i t er b i t k an o l e h p ej ab at y an g b er t an g g u n g j a w a b
at as p el ak san aan k eg i at an / b en d ah ar a
p en g el u ar an u n t u k m en g aj u k an p er m i n t aan p em b ay ar an ;
5 2 . Su r at Per i n t ah Pen cai r an D an a y an g sel an j u t n y a d i s i n g k at SP2 D ad al ah d o k u m e n y a n g
d i g u n ak an seb ag ai d asar p en cai r an d an a y an g d i t er b i t k an o l e h BU D b er d asai k an SPM ;
5 3 . Su r at Per i n t ah M e m b a y a r y an g sel an j u t n ya d i si n g k at SPM ad al ah d o k u m e n yan g d i g u n ak an
d i g u n ak an / d i t er b i t k an o l e h p en g g u n a an g g ar an / Kuasa Pen g g u n a A n g g ar an u n t u k p en er b i t an
SP2 D at as b eb an p en g el u ar an DPA- SKPD;
5 4 . Su r at Per i n t ah M e m b a y a r Lan g su n g y an g sel an j u t n y a d i s i n g k at SPM- LS ad al ah d o k u m e n y an g
d i t er b i t k an o l e h Pen g g u n a An g g ar an / Ku asa p en g g u n a A n g g ar an u n t u k p en er b i t an SP2 D at as
b eb an p en g el u ar an DPA- SKPD k ep ad a p i h ak k et i g a;
5 5 . Ua n g Per sed i aan ad al ah sej u m l ah u an g t u n ai y an g d i sed i ak an u n t u k sat u an k er j a d a l a m
m el ak san ak an k eg i at an o p er asi o n al seh ar i - h ar i ;
5 6 . Su r at Per i n t ah M e r r ^ y a r Ua n g Per sed i aan y an g sel an j u t n y a d i si n g k at SPM- UP ad al ah
d o k u m e n y an g d i t er b i t k an o l e h p en g g u n a An g g ar an / Ku asa Pen g g u n a An g g ar an u n t u k
p en er b i t an SP2 D at as b eb an p en g el u ar an DPA- SKPD y an g d i p et g u n ak an seb ag ai u an g
p er sed i aan u n t u k m en d an ai k eg i at an o p er asi o n al k an t o r seh ar i - h ar i ;
5 7 . Su r at Per i n t ah M e m b a y a r Ga n t i Uan g Per sed i aan y an g sel an j t n y a d i si n g k at SPM- GU ad al ah
d o k u m e n y an g d i t er b i t k an o l eh Pen g g u n a An g g ar an / Ku asa Pen g g u n a An g g ar an u n t u k
p en er b i t an SP2 D at as b eb an p en g el u ar an DPA- SKPD y an g d an an y a d i p er g u n ak an u n t u k
m en g g an t i u an g p er sed i aan y an g t el ah d l b e l an j ak an ;
5 9 . Sur at Per i n t ah M e m b ay ar T am b ah an Ua n g Per sed i aan y an g sel an j u t n ya d i si n g k at SPM- TU
ad al ah d o k u m e n y an g d i t er b i t k an o l eh Pen g g u n a An g g ar an / Ku asa Pen g g u n a An g g ar an u n t u k
p en er b i t an SP2 D at as b eb an p en g el u ar an DPA- SKPD k ar en a k eb u t u h an d a n a n y a ' m e l e b i h i
d ar i j u m l a h b at as p ag u u an g p er sed i aan y an g t ei ah d i t et ap k an sesu ai d en g an k et en t u an ;
5 9 . Pi u t an g D aer ah ad al ah j u m l a h u an g y an g w a j i b d i b ay ar k ep ad a p em er i n t ah Daer ah d an / at au
h ak Pem er i n t ah D aer ah y an g d ap at d i n i l a i d en g an u an g seb ag ai ak i b at p er j an j i an at au ak i b at
l ai n n ya b er d asar k an p er at u r an p er u n d an g - u n d an g an at au ak i b at l ai n n y a yan g sah ;
6 0 . Bar an g M i l i k D aer ah ad al ah sem u a b ar an g y an g d i b e l i at au d i p e r o l e h at as b eb an A PBD at au
b er asal d ar i p er o l eh an l ai n n y a y an g sah ;
6 1 . Ut an g
D aer ah
k ew aj i b an
ad al ah
j u m l a h u an g y an g
w a j i b d i b ay ar
p em er i n t ah d aer ah
d an / at au
p e m e r i n t ah d aer ah y an g d ap at d i n i l a i d en g an u an g b er d asar k an p er at u r an
p er u n d an g - u n d an g an , p er j an j i an at au b er d asar k an seb ab l ai n n y a y an g sah ;
6 2 . D an a Cad an g an ad al ah d an a y an g d i sl si h k an u n t u k m e n a m p u n g k eb u t u h an
m e m e r l u k an d an a r el at i v e b esar y an g t i d ak d ap at d i p e n u h i d a l a m sat u t ah u n an g g ar an ;
y an g
6 3 . Si st em
Pen g en d al i an
In t er n
Keu an g an
D aer ah
m er u p ak an
su at u
p r oses
y an g
b er k esi n am b u n g an y an g d i l a k u k a n o l e h Lem b ag a/ Bad an / Un i t y an g m e m p u n y a i t u g as d a n
f u n g si m e l ak u k an p en g en d al i an m e l a l u i a u d i t d an ev al u asi , u n t u k m e n j a m i n ag ar
p el ak san aan , k eb i j ak an p en g el o l aan k eu an g an d aer ah sesu ai d en g an r en can a d an p er at u r an
p er u n d an g - u n d an g an ;
6 4 . Ker u g i an D aer ah ad al ah k ek u r an g an u an g , su r at b er h ar g a , d an b ar an g y an g n yat a d a n p ast !
j u m l a h n y a seb ag ai ak i b at p er b u at an m e l a w a n h u k u m b ai k sen g aj a m a u p u n i al ai ;
6 5 . Bad an Layan an U m u m D aer ah y an g sel an j u t n y a d i s i n g k at BL U D ad al ah SKPD/ u n i t k er j a
p ad a SKPD d i l i n g k u n g an p em er i n t ah d aer ah y an g d i b e n t u k u n t u k m em b er i k an p el ay an an
k ep ad a m asyar ak at b er u p a p en y ed i aan b ar an g d an / at au j asa y an g d i j u a l t an p a
m en g u t am ak an m en c ar i k e u n t u n g an , d a n d a l a m m e l ak u k an k eg i at an n ya d i d asar k an p ad a
p r i n si p ef i si en si d an p r o d u k t i f i t as;
6 6 . Su r at Pen yed i aan D an a y an g sel an j u t n ya d i si n g k at SPD ad al ah d o k u m e n y an g m en y at ak an
t er sed i an n ya d an a u n t u k m el ak san ak an k eg i at an seb ag ai d asar p en er b i t an SPP;
6 7 . In vest asi ad al ah p en g g u n aan asset u n t u k m e m p e r o l e h m an f aat e k o n o m i s sep er t i b u n g a,
d i v i d e n , r o y al t y , m an f aat so ci al d an / at au m an f aat l ai n n y a seh i n g g a d ap at m en i n g k at k an
k em am p u an
p e m e r i n t ah
d al am
r an g k a
p el ay an an
k ep ad a
m asyar ak at .
Bag i an Ked u a
Ru an g Li n g k u p
Pasal 2
Ru an g l i n g k u p k eu an g an d aer ah m e l i p u t i :
a.
b.
c.
d.
e.
f.
h ak d aer ah u n t u k m e m u n g u t p aj ak d aer ah d a n r et r i b u si d aer ah ser t a m el ak u k an p i n j a m a n ;
k e w a j i b a n d aer ah u n t u k m en y el en g g ar ak an u r u san p em er i n t ah an d aer ah d an m e m b ay ar
t ag t h an p i h ak k et i g a;
p en er i m aan D aer ah ;
p en g el u ar an D aer ah ;
k ek ayaan D aer ah y an g d i k e l o l a sen d i r l at au o l e h p i h ak l ai n b er u p a u an g ,su r at b er h ar g a,
p i u t an g , b ar an g , ser t a hak - hak l ai n y an g d ap at d i n i l a i d en g an u an g t er m asu k k ek ayaan
y an g d i p i s ah k an p ad a p er u sah aan d aer ah ;
k ek ayaan p i h ak l ai n y an g d i k u asai o l e h p e m e r i n t ah d aer ah d a l a m r an g k a p en yel en g g ar aan
t u g as p em er i n t ah an d aer ah d an / at au k ep en t i n g an u m u m .
Pasal 3 .
Pen g el o l aan k eu an g an d aer ah y an g d i at u r d a l a m p er at u r an d aer ah i n i m e l i p u t i :
(1 )
asas u m u m p en g el o l aan k eu an g an d aer ah ;
(2 )
p ej ab at - p ej ab at y an g m en g el o l a k eu an g an d aer ah ;
(3 )
st r u k t u r A PBD ;
(4}
p en y u su n an RKPD , K UA , PPAS, d an RKA- SKPD;
(5)
p en y u su n an d a n p en et ap an A PBD ;
(6 )
p el ak san aan d a n p er u b ah an A PBD ;
(7 )
p en at au sah aan k eu an g an d aer ah ;
(S)
p er t an g g u n g j aw ab an p el ak san aan A PBD ;
(9)
p en g en d al i an d ef i si t d a n p en g g u n aan su r p l u s A PBD ;
(1 0 )
p en g el o l aan k as u m u m d aer ah ;
(1 1 )
p en g el o l aan p i u t an g d aer ah ;
(1 2 )
p en g el o l aan i n vest asi d aer ah ;
(1 3 )
p en g el o l aan b ar an g m i l i k d aer ah ;
(1 4 )
p en g el o l aan d an a cad an g an ;
(1 5 )
p en g el o l aan u t an g d aer ah ;
(1 6 )
p e m b i n aan d a n p en g aw asan p en g el o l aan k eu an g an d aer ah ;
(1 7 )
p en y el esai an k er u g i an d aer ah ;
(1 8 )
p en g el o l aan k eu an g an b ad an l ayan an u m u m d aer ah ;
(1 9 )
p en g ai u r an p en g el o l aan k eu an g an d aer ah ;
•8 -
Bag i an Ket i g a
Asas U m u m Pen g el o l aan Keu an g an D ae r ah
Pasal 4
(1 )
Keu an g an d aer ah d i k e l o l a secar a t er t i b , t aat p ad a p er at u r an p er u n d an g - u n d an g an , ef i si en ,
e k o n o m i s , ef ek t i f , t r an sp ar an , d an b er t an g g u n g j a w a b d en g an m em p er h at i k an asas
k ead i l an , k ep at u t an , d a n m an f aat u n t u k m asyar ak at ;
(2 )
Pen g el o l aan k eu an g an d aer ah d i l ak san ak an d a l a m su at u si st em y an g t er i n t eg r asi y an g
d i w u j u d k a n d a l a m A PBD y an g set i ap t ah u n d i t et ap k an d en g an p er at u r an Daer ah .
BABywvutsrponmljihgedcbaYXWVUTSRPONMLKJIHGEDCBA
II
KEKUA SA A N PEN GELO LA A N
K EU A N GA N D A ERA H
Bag i an Per t am a
Pem eg an g Kek u asaan
Pen g el o l aan Keu an g an D ae r ah
Pas al 5
(1 )
Kep al a D aer ah sel ak u k ep al a p em er i n t ah d aer ah ad al ah p em eg an g k ek u asaan p en g el o l aan
k eu an g an d aer ah d a n m e w a k i l i p em er i n t ah d aer ah d a l a m k e p e m i l i k a n k ek ayaan d aer ah
y an g d i p i s a h k a n ;
(2 )
Pem eg an g k ek u asaan p en g el o l aan k eu an g an d aer ah seb ag ai m an a d i m ak s u d p ad a ayat (1 )
m e m p u n y a i k ew en an g an :
a.
m en et ap k an k eb i j ak an t en t an g p el ak san aan A PBD ;
b.
m en et ap k an Keb i j ak an t en t an g p en g el o l aan b ar an g d aer ah ;
c.
m en et ap k an Ku asa Pen g g u n a An g g ar an / b ar an g ;
d.
m en et ap k an Ben d ah ar a p en er i m aan d an / at au b en d ah ar a p en g el u ar an ;
e.
m en et ap k an p ej ab at y an g b er t u g as m el ak u k an p em u n g u t an p en er i m aan d aer ah ;
f.
m en et ap k an p ej ab at y an g b er t u g as m el ak u k an p en g el o l aan
D aer ah ;
g.
m en et ap k an p ej ab at y an g b er t u g as m el ak u k an p en g el o l aan b ar an g m i l i k d aer ah ;
h.
m en et ap k an p ej ab at y an g b er t u g as
m em er i n t ah k an p em b ay ar an .
(3) Kek u asaan Pen g el o l aan
d i l ak san ak an o l e h :
k eu an g an
Daer ah
m el ak u k an
p en g u j i an
seb ag ai m an a
Ut an g d an
at as
d i m ak s u d
a.
k ep al a sat u an k er j a p en g el o l a k eu an g an d aer ah sel ak u PPKD ;
b.
k ep al a SKPD sel ak u p ej ab at p en g g u n a an g g ar an / b ar an g d aer ah .
Pi u t an g
t ag i h an
p ad a
ayat
d an
(1 )
(4) D a l a m p el ak san aan k ek u asaan seb ag ai m an a d i m ak s u d p ad a ayat (3 ), sek r et ar i s d aer ah
b er t i n d ak sel ak u k o o r d i n at o r p en g el o l aan k eu an g an d aer ah ;
(5 ) Pel i m p ah an k ek u asaan seb ag ai m an a d i m ak s u d p ad a ayat (2 ), ayat (3 ), d an ayat (4 )
d i t et ap k an d en g an k ep u t u san Kep al a d aer ah b e r p e d o m an p ad a p er at u r an p er u n d an g u n d an g an .
Bag i an Ked u a
Ko o r d i n a t o r Pen g el o l aan Keu an g an D ae r ah
Pas al 6
(1)
Ko o r d i n at o r Pen g el o l aan Keu an g an Daer ah seb ag ai m an a d i m a k s u d d a l a m Pasal 5 ayat (4 )
m e m p u n y a i t u g as k o o r d l n as i d i b i d a n g :
(2 )
a.
p en y u su n an d a n p el ak san aan k eb i j ak an p en g el o l aan A PBD ;
b.
p en y u su n an d a n p el ak san aan k eb i j ak an p en g el o l aan b ar an g d aer ah ;
c.
p en y u su n an r an can g an A PBD d a n r an can g an p er u b ah an A PBD ;
d.
p en y u su n an Rap er d a A PBD , p er u b ah an A PBD , d an p er t an g g u n g j aw ab an p el ak san aan
A PBD ;
e.
t ug as- t ug as p ej ab at p er en can a d aer ah , PPKD , d a n Pej ab at Pen g aw as k eu an g an d aer ah ;
f.
p en y u su n an l ap o r an k eu an g an d aer ah d a l a m r an g k a p er t an g g u n g j aw ab an p el ak san aan
A PBD .
Sel ai n t ugas- t ugas seb ag ai m an a d i m ak s u d p ad a ayat (1 ) k o o r d i n at o r p en g el o l aan k eu an g an
d aer ah j u g a m e m p u n y a i t u g as :
a.
m e m i m p i n t i m an g g ar an Pem er i n t ah D aer ah ;
b.
m e n y i ap k an Ped o m an Pel ak san aan A PBD ;
c.
m e n y i ap k an p e d o m a n p en g el o l aan b ar an g d aer ah ;
d.
m e m b e r i k a n p er set u j u an p en g esah an DPA- SKPD;
e.
m el ak san ak an
t ugas- t ugas k o o r d l n asi p en g el o l aan
k eu an g an
b er d asar k an k u asa y an g d i l i m p a h k a n o l e h k ep al a d aer ah .
d aer ah
l ai n n y a
Ko o r d i n at o r Pen g el o l aan Keu an g an D aer ah b er t an g g u n g j a w a b at as p el ak sar u an t u g as
seb ag i m an a d i m a k s u d p ad a ayat (1 ) d a n ayat (2 ) k ep ad a k ep al a d aer ah .
(3 )
Bag i an Ket i g a
Pej ab at Pen g el o l a Keu an g an D ae r ah
Pasal 7
(1 ) PPKD m e m p u n y a i t u g as seb ag ai b e r i k u t :
a.
m en y u s u n d a n m el ak san ak an k eb i j ak an Pen g el o l aan Keu an g an D aer ah ;
b.
m en y u s u n r an can g an A PBD d an r an can g an Per u b ah an A PBD ;
c.
m el ak san ak an
d aer ah ;
d.
m el ak san ak an f u n g si b en d ah ar a u m u m d aer ah ;
e.
m en y u s u n l ap o r an k eu an g an d aer ah d a l a m r an g k a p er t an g g u n g j aw ab an p el ak san aan
A PBD ;
f.
m el ak san ak an t u g as l ai n n y a b er d asar k an k u asa y an g d i l i m p a h k a n o l e h k ep al a d aer ah ;
p e m u n g u t an p en d ap at an d aer ah y an g t el ah d i t et ap k an d en g an Per at u r an
.
(2) PPKD sel ak u BU D b e r w e n an g :
a.
m en y u s u n
b.
m en g esah k an DPA- SKPD;
. c.
k e b i j ak an d a n p e d o m an p el ak san aan A PBD ;
m e l a k u k a n p en g en d al i an p el ak san aan A PBD ;
-to -
d.
m e m b e r i k a n p et u n j u k t ek n i s p el ak san aan si st em p en er i m aan d a n p en g el u ar an k as
d aer ah ;
e.
m el ak san ak an p em u n g u t an p aj ak d aer ah ;
f.
m e m a n t a u p el ak san aan p en er i m aan d a n p en g el u ar an A PBD o l eh b an k d an / at au
l em b ag a k eu an g an l ai n n ya y an g t ei ah d i t u n j u k ;
g.
m en g u sah ak an d an m e n g at u r d an a y an g d i p e r l u k an d a l a m p el ak san aan A PBD ;
h.
m e n y i m p a n u an g d aer ah ;
i.
m en et ap k an SPD;
j.
m el ak san ak an p en em p at an u an g d aer ah d a n m en g el o l a/ m en at au sah ak an i n vest asi ;
k.
m el ak u k an p em b ay ar an b er d asar k an p er m i n t aan p ej ab at p en g g u n a an g g ar an at as
b eb an r ek en i n g k as u m u m d aer ah ;
I.
m e n y i ap k an p el ak san aan p i n j am an d a n p e m b e r i an j a m i n a n at as n am a p em er i n t ah
d ae r ah ;
m . m el ak san ak an p em b er i an p i n j am an at as n am a p em er i n t ah d aer ah ;
n.
m el ak u k an p en g el o l aan u t an g d a n p i u t an g d aer ah ;
0.
m el ak u k an p en ag i h an p i u t an g d aer ah ;
p.
m el ak san ak an si st em ak u n t an si d an p el ap o r an Keu an g an D aer ah ;
q.
m e n y aj i k an i n f o r m asi Keu an g an d aer ah ;
r.
m el ak san ak an Keb i j ak an d a n Ped o m an Pen g el o l aan ser t a p en g h ap u san b ar an g m i l i k
D aer ah .
Pas al 8
;
(1 )
PPKD sel ak u BU D m e n u n j u k p ej ab at d i l i n g k u n g an sat u an k er j a p en g el o l a k eu an g an
d aer ah sel ak u k u asa BU D ;
(2 )
Pen u n j u k an Ku asa BU D
k ep u t u san Kep al a D aer ah ;
(3 )
Ku asa BU D seb ag ai m an a d i m ak s u d p ad a ayat (1 ), m e m p u n y a i t u g as;
a. m e n y i ap k an an g g ar an k as;
b . m e n y i ap k an SPD;
c.
d.
seb ag ai m an
d i n t ak s u d p ad a
ayat
(1 ) d i t et ap k an
d en g an
m e n e r b i t k an SP2 D ;
m e n y i m p a n sel u r u h b u k t i asl i k e p e m i l i k a n k ek ayaan d aer ah .
(4 )
Ku asa BU D sel ai n m el k san ak an t u g as seb g ai m an a p ad a ayat (3 ) j u g a m el ak san ak an
w e w e n a n g seb ag ai m an a d i m ak s u d d a l a m Pasal 7 ayat (2 ), h u r u f f , h u r u f g , h u r u f h , h u r u f
j , h u r u f k, h u r u f m , h u r u f n d an h u r u f o ;
(5 )
Ku asa BU D b er t an g g u n g j a w a b k ep ad a PPKD ;
Pasal 9
Pel i m p ah an w e w e n a n g sel ai n seb ag i m an a d i m ak s u d d a l a m p asal 8 ayat (5 ), d ap at d i l i m p a h k a n
k ep ad a p ej ab at l ai n n y a d i l i n g k u n g an sat u an k er j a p en g el o l aan k eu an g an d aer ah .
Bag i an Keem p at
Pej ab at Pen g g u n a An g g ar an / Pen g g u n a Bar an g D a e r a h
Pasal 1 0
- 12-
Pasal 1 3
(1)
Pen u n j u k an PPTK seb ag ai m an a d i m ak s u d d a l a m p asa 1 2 ayat (1 ) b er d asar k an
p er t i m b an g an k o m p et en s i j ab at an , an g g ar an k eg i at an , b eb an k er j a, l o k asi , d an / at au r en t an g
k en d al i d a n p er t i m b an g an o b y e k t i f l ai n n y a;
(2 )
PPTK b er t an g g u n g j a w a b k ep ad a p ej ab t Pen g g u n a An g g ar an / Ku asa Pen g g u n a A n g g ar an
Bag i an Keen am
Pej ab at Pen at au sah aan Keu an g an SKPD
Pasal 1 4
(1 )
D a l a m r an g k a m el ak san ak an w e w e n a n g at as p en g g u n aan an g g ar an y an g d i m u a t d a l a m
DPA- SKPD, k ep al a SKPD m en et ap k an p ej ab at y an g m el ak san ak an f u n g si t at a u sah a
k eu an g an p ad a SKPD seb ag ai p ej ab at p en at au sah aan k eu an g an SKPD ;
(2)
Pej ab at p en at au sah aan k eu an g an SKPD seb ag ai m an a d i m ak s u d p ad a ayat (1 ) m e m p u n y a i
t u g as:
a.
m e n e l i t i k el en g k ap an SPP- LS y an g d i aj u k an o l e h PPTK;
b.
m e n e l i t i k el en g k ap an SPP- UP, SPP- GU, d a n SPP- TU y an g d i aj u k an o l eh b en d ah ar a
p en g ei u ar an ;
c.
m e n y i ap k an SPM ;
d.
m e n y i a p k a n l ap o r an k eu an g an SKPD .
(3 ) Pej ab at p en at au sah aan k eu an g an SKPD t i d ak b o l e h m en an g k ap seb ag ai p ej ab at y an g
b er t u g as m e l ak u k an p em u n g u t an p en er i m aan n eg ar a/ d aer ah , b en d ah ar a, d an / at au PPTK.
Bag i an Ke t u j u h
\
Ben d ah ar a Pen er i m aan d a n Ben d ah ar a Pen g el u ar an
Pasal 1 5
(1 )
Kep al a D aer ah at as u su l PPKD m en g an g k at Ben d ah ar a Pen er i m aan u n t u k m el ak san ak an .
t u g as k eb en d ah ar aan d a l a m r an g k a p el ak san aan an g g ar an p en d ap at an p ad a SKPD ;
(2)
Kep al a D aer ah at as u su l PPKD m en g an g k at b en d ah ar a p en g el u ar an u n t u k m el ak san ak an
t u g as k eb en d ah ar aan d a l a m r an g k a p el ak san aan an g g ar an b el an j a p ad a SKPD ;
(3)
Ben d ah ar a Pen er i m aan d a n b en d ah ar a Pen g el u ar an seb ag ai m an a d i m ak s u d p ad a ayat (1 )
d a n ayat (2 ) ad al ah p ej ab at f u n g si o n al ;
(4 )
Ben d ah ar a Pen er i m aan d an Ben d ah ar a Pen g el u ar an d i l ar an g m el ak u k an , b ai k secar a
l an g su n g m a u p u n t i d ak l an g su n g , k eg i at an p er d ag an g an , p ek er j aan p em b o r o n g an d a n
p en j u al an j asa at au b er t i n d ak seb ag ai p e n j a m i n at as k eg i at an / p ek er j aan / p en j u al an t er seb u t ,
ser t a m e n y i m p a n u an g p ad a su at u b an k at au l em b ag a k eu an g an l ai n n y a at as n am a p r i b a d i ;
(5 )
Ben d ah ar a p en er i m aan d an b en d ah ar a p en g el u ar an secar a f u n g si o n al b er t an g g u n g j a w a b
at as p el ak san aan t u g asn ya k ep ad a PPKD sel ak u BU D .
BA B Ml
ASAS U M U M D A N ST RUKT UR A PBD
Bag i an Per t am a
Asas U m u m A PED
Pasal 1 6
(1 )
A PBD d i su su n sesu ai d en g an k eb u t u h an p en yel en g g ar aan p em er i n t ah an d an k em am p u an
p en d ap at an d aer ah ;
(2)
Pen yu su n an A PBD seb ag ai m an a d i m ak s u d p ad a ayat (! ) b er p ed o m an k ep ad a RKPD d a l a m
r an g k a m e w u j u d k a n p el ayan an k ep ad a m asyar ak at u n t u k t er cap ai n y a t u j u an b er n eg ar a;
(3)
A PBD m e m p u n y a i f u n g si o t o r l sasi , p er en can aan ,
st ab i l i sasi ;
(4)
A PBD Per u b ah an A PBD , d an p er t an g g u n g j aw ab an p el ak san aan
d i t et ap k an d en g an p er at u r an d aer ah .
p en g aw asan ,
al o k asi , d i st r i b u si , d an
A PBD
set i ap t ah u n
Pasal 1 7
(1)
Sem u a p en er i m aan d an p en g el u ar an d aer ah b ai k d a l a m b en t u k u an g , b ar an g d an / at au j asa
d i an g g ar k an d a l a m A PBD ;
(2 )
Ju m l ah Pen d ap at an y an g d i an g g ar k an d a l a m A PBD m er u p ak an p er k i r aan yan g t er u k u r
secar a r asi o n al y an g d ap at d i c ap ai u n t u k set i ap s u m b er p en d ap at an ;
(3)
Sel u r u h p en d ap at an d aer ah , b el an j a d aer ah , d a n p em b i ay aan d aer ah d i an g g ar k an secar a
b r u t o d a l a m A PBD ;
(4 )
Pen d ap at an D aer ah y an g d i an g g ar k an d a l a m A PBD h ar u s b er d asar k an p ad a k et en t u an
p er at u r an p er u n d an g - u n d an g an .
Pasal 1 8
(1 ) D a l a m m en y u s u n A PBD , p en g an g g ar an p en g el u ar an h ar u s
k ep ast i an t er sed i an ya p en er i m aan d a l a m j u m l a h y an g c u k u p ;
d i d u k u n g d en g an
ad an ya
(2 ) Pen g an g g ar an u n t u k set i ap p en g el u ar an A PBD h ar u s d i d u k u n g d en g an d asar h u k u m y an g
m el an d asi n y a;
Pasal 1 9
Tah u n A n g g ar an A PBD m e l i p u t i m asa 1 (sat u) t ah u n m u l al t an g g al 1 j an u ar i sam p ai d en g an 3 1
D esem b er .
Bag i an Ked u a
St r u k t u r A PBD
Pasal 2 0
(1)
A PBD m er u p ak an sat u k esat u an y an g t er d i r i d a r i :
a.
p en d ap at an d aer ah ;
b.
b el an j a d aer ah ;
c.
p em b i ay aan d aer ah .
(2)
Pen d ap at an D aer ah seb ag ai m an a d i m ak s u d p ad a ayat (1 ) h u r u f a m e l i p u t i sem u a
p en er i m aan u an g m e l a l u i Rek en i n g Kas U m u m D aer ah , y an g m en am b ah ek u i t as d an a
l an car , y an g m er u p ak an h ak d aer ah d a l a m sat u t ah u n an g g ar an y an g t i d ak p er l u d i b ay ar
k e m b a l i o l e h d aer ah ;
(3)
Bel an j a d aer ah seb ag ai m an a d i m ak s u d p ad a ayat (1 ) h u r u f b m e l i p u t i sem u a p en g el u ar an
d ar i Rek en i n g Kas U m u m d aer ah y an g m en g u r an g i ek u i t as d an a l an car y an g m er u p ak an
k ew aj i b an d aer ah d a l a m sat u t ah u n an g g ar an y a n g t i d ak ak an d i p e r o l e h p em b ay ar an n y a
k e m b a l i o l e h d aer ah ;
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(4)
Pem b i ay aan d aer ah seb ag ai m an a d i m ak s u d p ad a ayat (1 ) h u r u f c m e l i p u t i sem u a
p en er i m aan y an g p er l u d i b ay ar k e m b a l i d an / at au p en g el u ar an y an g ak an d i t er i m a k e m b a l i ,
b ai k p ad a t ah u n an g g ar an y an g b er san g k u t an m au p u n p ad a t ah u n - t ah u n an g g ar an
b er i k u t n y a.
Bag i an Ket i g a
Pen d ap at an d ae r ah
Pasal 2 1
Pen d ap at an D aer ah seb ag ai m an a d i m ak s u d d a l a m Pasal 2 0 ayat (1 ) h u r u f a t er d i r i at as:
a. Pen d ap at an A s l i D aer ah ;
b . D an a Per i m b an g an ;
c. Lai n - l ai n Pen d ap at an Daer ah y an g sah .
Pasal 2 2
(1 ) Pen d ap at an A s l i Daer ah seb ag ai m an a d i m ak s u d d a l a m Pasal 2 1 h u r u f a t er d i r i at as:
a.
p aj ak d aer ah ;
b.
r et r i b u si d aer ah ;
c.
h asi l p en g el o l aan k ek ayaan d aer ah y an g d i p i s ah k an ;
d.
l ai n - l ai n PA D y an g sah .
(2 ) Jen i s Lai n - l ai n Pen d ap at an A s l i Daer ah y an g sah seb ag ai m an a d i m a k s u d p ad a ayat (I) h u r u f d
d i sed i ak an u n t u k m en g an g g ar k an p en er i m aan d aer ah y an g t i d a k t er m asu k d al am j en i s p aj ak
d aer ah , r et r i b u si d aer ah , d a n h asi l p en g el o l aan k ek ayaan d aer ah y an g d i p i sah k an d i r i n c i
m e n u r u t o b y e k p en d ap at an y an g m en c ak u p :
a.
h asi l p en j u al an k ek ayaan d aer ah y an g t i d ak d i p i s ah k an ;
b.
j asa g i r o ;
c.
p en d ap at an b u n g a;
d.
p en er i m aan at as t u n t u t an g an t i k er u g i an ;
e.
p en er i m aan k o m i s i , p o t o n g an , at au p u n b en t u k l ai n seb ag ai ak i b at d ar i p en j u al an d an / at au
p en g ad aan b ar an g d an / at au j asa o l e h d aer ah ;
f.
p en er i m aan k eu n t u n g an d ar i sel i si h n i l ai t u k ar r u p i ah t er h ad ap m at a u an g asi n g ;
g.
p en d ap at an d e n d a at as k et er l am b at an p el ak san aan p ek er j aan ;
h.
p en d ap at an d e n d a p aj ak ;
i.
p en d ap at an d e n d a r et r i b u si ;
j.
p en d ap at an h asi l r et r i b u si at as j a m i n a n ;
k.
p en d ap at an d a r i p e n g e m b al i an ;
t.
f asi l i t as so si al d a n f asi l i t as u m u m ;
m . p en d ap at an d a r i p en yel en g g ar aan p e n d i d i k an d a n p e l a t i h a n ; d an
n.
p en d ap at an d a r i an g su r an / ci ci l an p en j u al an .
Pasal 2 3
Pen d ap at an D an a Per i m b an g an seb ag ai m an a d i m ak s u d d a l a m Pasal 2 1 h u r u f b m e l i p u t i :
a. D an a Bag i h as i l ;
b . D an a A l o k as i U m u m ;
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(4 )
Kl asi f i k asi b el an j a m en u r u t o r g an l sasi seb ag ai m an a d i m ak s u d p ad a ayat (2) d i sesu ai k an
d en g an su su n an o r g an i sasi p em er i n t ah an d aer ah ;
(5 )
Kl asi f i k asi b el an j a m e n u r u t p r o g r am d a n k eg i at an seb ag ai m an a d i m ak s u d p ad a ayat (2 )
d i sesu ai k an d en g an u r u san p em er i n t ah an y an g m e n j a d i k ew en an g an d aer ah ;
(6 )
Kl asi f i k asi b el an j a m en u r u t k e l o m p o k b el an j a d i m ak s u d ay ar (2 ) t er d i r i d a r i :
a. Bel an j a t i d ak l an g su n g
b . Bel an j a l an g su n g
(7 )
Ke l o m p o k b el an j a t i d ak l an g su n g seb ag ai m an a p ad a ayat (6 ) h u r u f a d i b ag i m en u r u t j en i s
b el an j a t er d i r i d a r i :
a. Bel an j a Peg aw ai
b . Bel an j a b u n g a
c. Bel an j a h i b ah
d . Bel an j a su b si d i
e. Bel an j a b an t u an so si al
f.
g.
h.
Bel an j a b ag i h asi l
Bel an j a b an t u an k eu an g an d an
Bel an j a t i d ak t er d u g a
(8 )
Ke l o m p o k b el an j a l an g su n g seb ag ai m an a d i n aak su d ayat (6 ) h u r u f b d i b ag i m en u r u t j en i s
b el an j a t er d i r i d ar i
a. Bel an j a p eg aw ai ;
b . Bel an j a b ar an g d an j asa;d an
c. Bel an j a m o d a l .
(9 )
Kl asi f i k asi b el an j a m en u r u t f u n g si p en g el o l aan k eu an g an n eg ar a seb ag ai m an a d i m ak s u d
p ad a ayat (1 ) h u r u f b y an g d i g u n ak an u n t u k t u j u an k esel ar asan d an k ei er p ad u an
p en g el o l aan k eu an g an n eg ar a t er d i r i d a r i :
(1 0 )
a.
p el ay an an U m u m ;
b.
c.
d.
e.
f.
g.
h.
i.
k et er t i b an d an k eam an an ;
ek o n o m i ;
l i n g k u n g an h i d u p ;
p er u m ah an d a n f asi l i t as u m u m ;
k eseh at an ;
p ar i w i sat a d an b u d ay a;
p en d i d i k an d an ;
p er l i n d u n g an so si al .
Pen g an g g ar an d a l a m A PBD u n t u k set i ap j en l s b el an j a seb ag ai m an a d i m ak s u d p ad a ayat
(7 ), b er d asar k an k et en t u an p er u n d an g - u n d an g an .
Bag i an Ke l i m a
Pem b i ay aan D ae r ah
Pasal 2 8
(1 )
Pem b i ay aan D aer ah seb ag ai m an a d i m ak s u d d a l a m Pasal 2 0 ayat (1) h u r u f c t er d i r i d a r i
p en er i m aan d an p em b i ay aan d an p en g el u ar an p em b i ay aan ;
(2 )
Pen er i m aan p em b i ay aan seb ag ai m an a d i m a k s u d p ad a ayat (1 ) m en c ak u p :
a. SILPA t ah u n an g g ar an s eb el u m n y a;
b . p en cai r an d an a cad an g an ;
c. h asi l p en j u al an k ek ayaan d aer ah y an g d i p i s ah k an ;
d . p en er i m aan p i n j a m a n ;
e. p en er i m aan k e m b a l i p em b er i an p i n j am an
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(3 )
Pen g el u ar an p em b i ay aan seb ag ai m an a d i m ak s u d p ad a ay at (1 ) m en c ak u p :
a. p e m b e n t u k an d an a cad an g an ;
b . p en y er t aan m o d a l p em er i n t ah d aer ah ;
c. p em b ay ar an p o k o k u t an g ;
d . p em b er i an p i n j a m a n .
(4 )
Pem b i ay aan n et o m er u p ak an sel i si h l eb i h p en er i m aan p em b i ay aan t er h ad ap p en g el u ar an
p e m b i ay aan ;
(5)
Ju m l ah p em b i ay aan n et o h ar u s d ap at m en u t u p d ef i si t an g g ar an .
BAB I V
PEN Y U SU N A N RA N C A N G A N A PBD
Bag ian Per t am a
Re n can a Kerja Pem er in t ah an D a e r a h
Pasal 2 9
RPJMD u n t u k j an g k a w a k t u 5 (l i m a) t ah u n m er u p ak an p en j ab ar an d ar i v i s i , m i s i , d an p r o g r am
Kep al a D aer ah y an g p en y u su n an n y a b er p ed o m an k ep ad a RPJP D aer ah d en g an m em p er h at i k an
RPJM N asi o n al d an st an d ar p el ayan an m i n i m a l y an g d i t et ap k an o l e h p em er i n t ah .
Pasal 3 0
RPJMD seb ag ai m an a d i m a k s u d d a t a m Pasal 2 9 d i t et ap k an p al i n g l am b at 3 (t i g a) b u l an set el ah
k ep al a d aer ah d i l an t i k .
Pasal 3 1
(1 )
SKPD m e n y u s u n r en can a st r at eg i s y an g sel an j u t n y a d i s eb u t Ren st r a SKPD y an g m e m u a t
vi si , m i si , t u j u an . st r at eg i , k e b i j ak an , p r o g r am d an k eg i at an p em b an g u n an ;
(2 )
Pen yu su n an Ren st r a SKPD seb ag ai m an a d i m a k s u d p ad a ayat (1 ) b er p ed o m an p ad a RPj M D .
Pasal 3 2
(1 )
Pem er i n t ah D aer ah m en y u s u n RKPD y an g m er u p ak an p en j ab ar an d ar i RPJMD d en g an
m en g g u n ak an b ah an d ar i Ren j a SKPD u n t u k j an g k a w a k t u 1 (sat u) t ah u n yan g m en g acu
k ep ad a Ren can a Ker j a Pem er i n t ah ;
(2 )
Ren j a SKPD seb ag ai m an a d i m ak s u d p ad a ayat (1 ) m er u p ak an p en j ab ar an d ar i Ren d t r a
SKPD y an g d i su su n b er d asar k an eval u asi p en cap ai an p el ak san aan p r o g r am d a n k eg i at an
t ah u r v t ah u n s eb el u m n y a;
(3 )
RKPD seb ag ai m an a d i m ak s u d p ad a ayat (1 ) m e m u at r an can g an k er an g k a e k o n o m i
d aer ah , p r i o r i t as p em b an g u n an d a n k e w aj i b an d aer ah , r en can a k er j a y an g t er u k u r d an
p en d an aan n y a, b ai k y an g d i l ak san ak an l an g su n g o l e h p em er i n t ah d aer ah m a u p u n
d i t e m p u h d en g an m e n d o r o n g p ar t i sl p asl m asyar ak at ;
(4 )
Kew aj i b an D aer ah seb ag ai m an a d i m ak s u d p ad a ayat (3 ) m em p er t i m b an g k an p r est asi
cap ai an st an d ar p el ay an an m i n i m a l sesu ai d en g an p er at u r an p er u n d an g - u n d an g an .
Pasal 3 3
(1)
RKPD seb ag ai m an a d i m ak s u d d al am Pasal 3 2 ayat (1 ) d i su su n u n t u k m e n j a m i n k et er k ai t an
d an k o n si st en si an t ar a p er en can aan , p en g an g g ar an , p el ak san aan , d an p en g aw asan ;
,
•
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- IB-
(2)
Pen yu su n an RKPD d i sel esai k an sel am b at - Iam b at n ya ak h i r b u l an M e i t a h u n , an g g ar an
s eb el u m n y a;
(3 )
RKPD seb ag ai m an a d i m ak s u d p ad a ayat (2 ) d i t et ap k an d en g an p er at u r an Kep al a D aer ah .
Bag i an Ked u a
Keb i j ak an U m u m A PBD
Pasal 3 4
(t )
Kep al a d aer ah b er d asar k an RKPD seb ag ai m an a
m en y u s u n r an can g an k eb i j ak an u m u m A PBD ;
d i m ak s u d d al am
Pasal 3 2 ayat (1 )
(2)
Pen yu su n an r an can g an k eb i j ak an u m u m A PBD seb ag ai m an a d i m ak s u d p ad a ayat (1 )
b e r p e d o m an p ad a p e d o m a n p en y u su n an A PBD y an g d i t et ap k an o l e h M en t er i D a l a m
N eg er i set i ap t a h u n ;
(3 )
Kep al a D aer ah m en y am p ai k an r an can g an k eb i j ak an u m u m A PBD t ah u n A n g g ar an
b er i k u t n y a seb ag ai m an a d i m ak s u d p ad a ayat (2 ) seb ag ai l an d asan p en y u su n an RA PBD
k ep ad a D PRD sel am b at - Iam b at n ya p er t en g ah an b u l an Ju n i t ah u n an g g ar an b er j al an ;
(4)
Ran can g an Keb i j ak an U m u m A PBD y an g t el ah d i b ah as Kep al a D aer ah b er sam a D PRD
d a l a m p em b i car aan p en d ah u l u an RA PBD seb ag ai m an a d i m a k s u d p ad a ayat (3 ) sel an j u t n ya
d i sep ak at i m e n j a d i Keb i j ak an U m u m A PBD .
Bag i an Ket i g a
Pr i o r i t as d a n Pl af o n A n g g ar an Sem en t ar a
Pasal 3 5
(1 )
Ber d asar k an Keb i j ak an U m u m A PBD y an g t el ah d i sep ak at i , Pem er i n t ah Daer ah d a n D PRD
m em b ah as r an can g an p r i o r i t as d an p l af o n an g g ar an sem en t ar a y an g d i sam p ai k an o l e h
Kep al a D aer ah ;
(2 )
Pem b ah asan p r i o r i t as d a n p t af o n an g g ar an sem en t ar a seb ag ai m an a d i m ak s u d p ad a ayat (1 )
d i l ak u k an p al i n g l am b at m i n g g u k