Proses Penyusunan APBD I (Provinsi) dan APBN (Form Usulan Dana APBD Provinsi dan APBN)

<div class="post-body entry-content"> <div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b>DOWNLOAD --> <a href="https://drive.google.com/file/d/0B6bFhFdtG1zgT2o2V0k4MlJ1VEE/view" target="_blank">Form Usulan Dana APBD Prov dan APBN</a></b><br /> <b><br /></b> <b>BAB I</b></div> <div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b>PENDAHULUAN<o:p></o:p></b></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo34; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b>A.<span style="line-height: normal;">    </span></b><!--[endif]--><b>Latar Belakang<o:p></o:p></b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;"> <a href="http://2.bp.blogspot.com/-Uuz-82U8GqE/Uzmf7t9rwlI/AAAAAAAAANY/uaTLAxbAatg/s1600/suasana-rapat-paripurna-dpr-di-kompleks-parlemen-senayan-jakarta-_130617192245-709.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="188" src="http://2.bp.blogspot.com/-Uuz-82U8GqE/Uzmf7t9rwlI/AAAAAAAAANY/uaTLAxbAatg/s1600/suasana-rapat-paripurna-dpr-di-kompleks-parlemen-senayan-jakarta-_130617192245-709.jpg" width="320" /></a>Setiap tahun pemerintah pusat maupun pemerintah daerah menghimpun dan membelanjakan dana melalui Anggaran Pendapatan dan Belanja Negara/Daerah. Penyusunan anggaran merupakan rangkaian aktivitas yang melibatkan banyak pihak, termasuk semua departemen dan lembaga serta Dewan Perwakilan Rakyat (DPR) maupun Dewan Perwakilan Rakyat Daerah (DPRD) di provinsi/kota/kabupaten. Peran DPR/DPRD dalam penyusunan anggaran menyebabkan penyusunan anggaran lebih transparan, demokratis, objektif dan akuntabel.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <b>            </b>Pentingnya perumusan APBN dan APBD bagi suatu negara menyebabkan munculnya gagasan untuk mempelajari bagaimana tata cara perumusan dan pengelolaan keuangan negara tersebut. Dengan adanya makalah mengenai APBN dan APBD ini diharapkan pembaca dapat mengetahui proses dan tata cara perumusan APBN dan APBD mulai dari tahap perumusan dan pengajuan sampai tahap pengesahannya.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <a href="https://www.blogger.com/null" name="more"></a><br /> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l17 level1 lfo34; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b>B.<span style="line-height: normal;">     </span></b><!--[endif]--><b>Tujuan<o:p></o:p></b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> Tujuan makalah ini yaitu :<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo35; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Mengetahui ketentuan perumusan APBN dan APBD<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo35; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Mampu menjelaskan proses dan tahap perumusan anggaran<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo35; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->c.<span style="line-height: normal;">       </span><!--[endif]-->Mampu mengamati dan mengawasi proses perumusan anggaran di lingkungan<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b>BAB II<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b>PENYUSUNAN ANGGARAN PENDAPATAN BELANJA NEGARA<o:p></o:p></b></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> Setiap tahun pemerintah menghimpun dan membelanjakan dana melalui Anggaran Pendapatan dan Belanja Negara. Istilah ini mengacu pada anggaran yang digunakan oleh pemerintah pusat dan bukan termasuk Anggaran Pendapatan dan Belanja Daerah dan juga anggaran BUMN. Penyusunan anggaran negara merupakan rangkaian aktivitas yang melibatkan banyak pihak, termasuk semua departemen dan lembaga serta Dewan Perwakilan Rakyat (DPR). Peran DPR dalam penyusunan anggaran menyebabkan penyusunan anggaran lebih transparan, demokratis, objektif dan akuntabel.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> Sesuai dengan amanat UUD 1945 bahwa APBN harus diwujudkan dalam bentuk Undang-Undang. Dalam hal ini presiden berkewajiban menyusun dan mengajukan Rancangan APBN (RAPBN) kepada DPR. RAPBN tersebut memuat asumsi umum yang mendasari penyusunan APBN, perkiraan penerimaan, pengeluaran, transfer, defisit/surplus, pembiayaan defisit serta kebijakan pemerintah. Selain tu APBN juga memuat perkiraan terperinci mengenai penerimaan dan pengeluaran departemen/lembaga, proyek, data aktual, proyeksi perekonomian, dan informasi terkait lainnya. Semuanya dituangkan dalam Nota Keuangan yang merupakan bagian yang tak terpisahkan dari RUU APBN yang disahkan kepada DPR.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo27; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b>A.<span style="line-height: normal;">    </span></b><!--[endif]--><b>Ruang Lingkup APBN<o:p></o:p></b></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> APBN mencakup seluruh penerimaan dan pengeluaran yang ditampung dalam satu rekening yang disebut rekening Bendaharawan Umum Negara (BUN) di Bank Sentral. Pada dasarnya selurun penerimaan dan pengeluaran harus dimasukkan dalam rekening tersebut, kecuali pada alasan berikut :<o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Untuk mengelola pinjaman luar negeri untuk proyek tertentu sebagaimana disyaratkan oleh pemberi pinjaman.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Untuk mengadministrasikan dan mengelola dana-dana tertentu seperti dana cadangan dan dana penjamin deposito.<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->c.<span style="line-height: normal;">       </span><!--[endif]-->Untuk mengadministrasikan penerimaan dan pengeluaraan lainnya yang dianggap perlu untuk dipisah dari rekening BUN, dimana suatu penerimaan harus digunakan untuk tujuan tertentu.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo27; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b>B.<span style="line-height: normal;">     </span></b><!--[endif]--><b>Format APBN<o:p></o:p></b></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> Perkiraan-perkiraan di APBN terdiri atas penerimaan, pengeluaran, transfer, surplus/defisit dan pembiayaan. Selama tahun anggaran 1969/1970 sampai dengan 1999/2000. APBN menggunakan format T-<i>account</i>. Format ini memiliki kekurangan karen tidak menjelaskan mengenai pengendalian defisit dan kurang transparan. Mulai tahun anggaran 2000, format APBN diubah menjadi menggunakan I-<i>account</i>. Tujuan perubahan ke I-<i>account</i> adalah :<o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l29 level1 lfo2; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Meningkatkan transparansi dalam penyusunan APBN<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l29 level1 lfo2; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Mempermudah analisis, pemantauan, dan pengendalian pelaksanaan dan pengelolaan APBN<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l29 level1 lfo2; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->c.<span style="line-height: normal;">       </span><!--[endif]-->Mempermudah analisis komparasi dengan anggaran negara lain<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l29 level1 lfo2; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->d.<span style="line-height: normal;">      </span><!--[endif]-->Mempermudah perhitungan dana perimbangan yang lebih transparan yang didistribusikan oleh pemerintah pusat ke pemerintah daerah.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> Adapun perbedaan utama antara T-account dengan I-account adalah:<o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo3; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->T-Account<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->Sisi penerimaan dan pengeluaran dipisahkan ke dalam kolom yang berbeda<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->Mengikuti anggaran yang berimbang dan dinamis <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->3.<span style="line-height: normal;">      </span><!--[endif]-->Tidak menunjukan dengan jelas komposisi anggaran yang dikelola pemerintah pusat dan pemda.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->4.<span style="line-height: normal;">      </span><!--[endif]-->Pinjaman luar negeri dianggap sebagai penerimaan pembangunan dan pembayaran cicilan utang luar negeri dianggap sebagai pengeluaran rutin<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo3; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->I-account<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo5; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->Sisi penerimaan dan pengeluaran tidak dipisahkan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo5; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->Menerapkan anggaran defisit/surplus<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo5; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->3.<span style="line-height: normal;">      </span><!--[endif]-->Menunjukan dengan jelas jumlah anggaran yang dikelola oleh Pemda.<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l22 level1 lfo5; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->4.<span style="line-height: normal;">      </span><!--[endif]-->Pembiyaan luar negeri dan cicilannya dianggap sebagai pembiayaan anggaran<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> Format APBN pemerintah Republik Indonesia menjadi :<o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->A.<span style="line-height: normal;">    </span><!--[endif]-->Pendapatan Negara dan Hibah<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l27 level1 lfo12; text-align: justify; text-indent: -20.7pt;"> <!--[if !supportLists]-->I.<span style="line-height: normal;">         </span><!--[endif]-->Penerimaan Dalam Negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l26 level1 lfo7; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->Penerimaan Perpajakan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-text-indent-alt: -19.1pt; text-align: justify; text-indent: -90.0pt;"> <!--[if !supportLists]--><span style="line-height: normal;">                                            </span>i.<span style="line-height: normal;">             </span><!--[endif]-->Pajak dalam negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> Pajak Penghasilan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 120.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l25 level1 lfo9; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Minyak dan gas<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 120.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l25 level1 lfo9; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Non minyak dan gas<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> Pajak Pertambahan Nilai<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> Pajak Bumi dan Bangunan<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> Bea Perolehan Hak atas Tanah dan Bangunan<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> Cukai<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> Pajak lainnya<o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo8; mso-text-indent-alt: -19.1pt; text-align: justify; text-indent: -90.0pt;"> <!--[if !supportLists]--><span style="line-height: normal;">                                          </span>ii.<span style="line-height: normal;">             </span><!--[endif]-->Pajak Perdagangan Internasional<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> Bea Masuk<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> Pajak Ekspor<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l26 level1 lfo7; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->Penerimaan bukan pajak<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo10; mso-text-indent-alt: -19.1pt; text-align: justify; text-indent: -90.0pt;"> <!--[if !supportLists]--><span style="line-height: normal;">                                            </span>i.<span style="line-height: normal;">             </span><!--[endif]-->Penerimaan Sumber Daya Alam<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Minyak Bumi<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Gas Alam<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->c.<span style="line-height: normal;">       </span><!--[endif]-->Pertambangan Umum<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->d.<span style="line-height: normal;">      </span><!--[endif]-->Kehutanan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->e.<span style="line-height: normal;">       </span><!--[endif]-->Perikanan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo10; mso-text-indent-alt: -19.1pt; text-align: justify; text-indent: -90.0pt;"> <!--[if !supportLists]--><span style="line-height: normal;">                                          </span>ii.<span style="line-height: normal;">             </span><!--[endif]-->Bagian laba BUMN<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 15.3pt;"> PNBP lainnya<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l27 level1 lfo12; text-align: justify; text-indent: -20.7pt;"> <!--[if !supportLists]-->II.<span style="line-height: normal;">      </span><!--[endif]-->Hibah<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->B.<span style="line-height: normal;">     </span><!--[endif]-->Belanja Negara<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo13; text-align: justify; text-indent: -20.7pt;"> <!--[if !supportLists]-->I.<span style="line-height: normal;">         </span><!--[endif]-->Anggaran belanja pemerintah pusat<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l34 level1 lfo14; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->Pengeluaran rutin<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo15; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->i.<span style="line-height: normal;">        </span><!--[endif]-->Belanja pegawai<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo15; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->ii.<span style="line-height: normal;">      </span><!--[endif]-->Belanja barang<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo15; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->iii.<span style="line-height: normal;">    </span><!--[endif]-->Pembayaran bunga utang<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo15; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->iv.<span style="line-height: normal;">    </span><!--[endif]-->Utang dalam negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo15; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->v.<span style="line-height: normal;">      </span><!--[endif]-->Utang luar negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo15; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->vi.<span style="line-height: normal;">    </span><!--[endif]-->Subsidi<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 110.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo16; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Subsidi BBM<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 110.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l19 level1 lfo16; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Subsidi non-BBM<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l20 level1 lfo15; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->vii.<span style="line-height: normal;">  </span><!--[endif]-->Pengeluaran rutin lainnya<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l34 level1 lfo14; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->Pengeluaran pembangunan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo17; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->i.<span style="line-height: normal;">        </span><!--[endif]-->Pembiayaan pembangunan rupiah<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.15pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo17; text-align: justify; text-indent: -17.45pt;"> <!--[if !supportLists]-->ii.<span style="line-height: normal;">      </span><!--[endif]-->Pembiayaan proyek<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo13; tab-stops: 95.9pt; text-align: justify; text-indent: -20.7pt;"> <!--[if !supportLists]-->II.<span style="line-height: normal;">      </span><!--[endif]-->Dana perimbangan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l31 level1 lfo18; tab-stops: 95.9pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->Dana bagi hasil<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l31 level1 lfo18; tab-stops: 95.9pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->Dana alokasi umum<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l31 level1 lfo18; tab-stops: 95.9pt; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->3.<span style="line-height: normal;">      </span><!--[endif]-->Dana alokasi khusus<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 95.9pt; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo13; text-align: justify; text-indent: -20.7pt;"> <!--[if !supportLists]-->III.<span style="line-height: normal;">   </span><!--[endif]-->Dana otonomi khusus dan penyeimbang<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->C.<span style="line-height: normal;">     </span><!--[endif]-->Keseimbangan Primer<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->D.<span style="line-height: normal;">    </span><!--[endif]-->Surplus / Defisit Anggaran<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->E.<span style="line-height: normal;">     </span><!--[endif]-->Pembiayaan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo19; text-align: justify; text-indent: -20.7pt;"> <!--[if !supportLists]-->I.<span style="line-height: normal;">         </span><!--[endif]-->Dalam negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->Perbankan dalam negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->Non-perbankan dalam negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l28 level1 lfo21; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -92.7pt;"> <!--[if !supportLists]--><span style="line-height: normal;">                                              </span>i.<span style="line-height: normal;">            </span><!--[endif]-->Privatisasi<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l28 level1 lfo21; mso-text-indent-alt: -18.0pt; text-align: justify; text-indent: -92.7pt;"> <!--[if !supportLists]--><span style="line-height: normal;">                                            </span>ii.<span style="line-height: normal;">            </span><!--[endif]-->Penjualan aset program restrukturisasi perbankan obligasi negara (netto)<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->3.<span style="line-height: normal;">      </span><!--[endif]-->Penerbitan obligasi pemerintah<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l24 level1 lfo20; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->4.<span style="line-height: normal;">      </span><!--[endif]-->Pembayaran cicilan pokok hutang / obligasi dalam negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l16 level1 lfo19; text-align: justify; text-indent: -20.7pt;"> <!--[if !supportLists]-->II.<span style="line-height: normal;">      </span><!--[endif]-->Luar negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l33 level1 lfo22; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->Pinjaman proyek<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l33 level1 lfo22; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->Pembayaran cicilan pokok utang luar negeri<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l33 level1 lfo22; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->3.<span style="line-height: normal;">      </span><!--[endif]-->Pinjaman program dan penundaan cicilan utang<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> Sejak tahun 2005, sebagai konsekuensi dari reformasi keuangan yang diamanatkan oleh UU No.17 tahun 2003 tentang Keuangan Negara, struktur belanja dalam APBN mengalami perubahan untuk memenuhi kriteria unified budget dengan struktur sebagai berikut :<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> Belanja Negara<o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo23; text-align: justify; text-indent: -36.0pt;"> <!--[if !supportLists]-->I.<span style="line-height: normal;">                   </span><!--[endif]-->Anggaran belanja pemerintah pusat<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo24; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Belanja pegawai<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo24; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Belanja barang<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo24; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->c.<span style="line-height: normal;">       </span><!--[endif]-->Belanja modal<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo24; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->d.<span style="line-height: normal;">      </span><!--[endif]-->Bantuan sosial<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo23; text-align: justify; text-indent: -36.0pt;"> <!--[if !supportLists]-->II.<span style="line-height: normal;">                </span><!--[endif]-->Anggaran belanja ke daerah<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l30 level1 lfo25; text-align: justify; text-indent: -16.9pt;"> <!--[if !supportLists]-->i.<span style="line-height: normal;">        </span><!--[endif]-->Dana perimbangan<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 88.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo26; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Dana bagi hasil<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 88.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo26; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Dana alokasi umum<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 88.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo26; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->c.<span style="line-height: normal;">       </span><!--[endif]-->Dana alokasi khusus<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l30 level1 lfo25; text-align: justify; text-indent: -16.9pt;"> <!--[if !supportLists]-->ii.<span style="line-height: normal;">      </span><!--[endif]-->Dana otonomi khusus dan penyesuaian<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l13 level1 lfo27; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->C.<span style="line-height: normal;">     </span><!--[endif]--><b><span style="background: white;">Siklus anggaran</span></b><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;"> <span style="background: white;">Secara singkat tahapan dalam proses perencanaan dan penyusunan APBN dapat dijelaskan sebagai berikut:</span> <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo28; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]--><span style="background: white;">Pertama, tahap pendahuluan. </span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;"> <span style="background: white;">Tahap ini diawali dengan persiapan rancangan APBN oleh pemerintah, antara lain:<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo29; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]--><span style="background: white;">meliputi penentuan asumsi dasar APBN</span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo29; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]--><span style="background: white;">perkiraan penerimaan dan pengeluaran</span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo29; text-indent: -18.0pt;"> <!--[if !supportLists]-->c.<span style="line-height: normal;">       </span><!--[endif]--><span style="background: white;">skala prioritas, dan </span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo29; text-indent: -18.0pt;"> <!--[if !supportLists]--><span class="apple-converted-space">d.<span style="line-height: normal;">      </span></span><!--[endif]--><span style="background: white;">penyusunan budget exercise.<span class="apple-converted-space"> </span></span><span class="apple-converted-space"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <span style="background: white;">Pada tahapan ini juga diadakan rapat komisi antara masing-masing komisi dengan mitra kerjanya (departemen/lembaga teknis). Tahapan ini diakhiri dengan proses finalisasi penyusunan RAPBN oleh pemerintah.<span class="apple-converted-space"> <o:p></o:p></span></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo28; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]--><span style="background: white;">Kedua, tahap pengajuan, pembahasan, dan penetapan APBN. </span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <span style="background: white;">Tahapan dimulai dengan pidato presiden sebagai pengantar RUU APBN dan Nota Keuangan. Selanjutnya akan dilakukan pembahasan baik antara menteri keuangan dan Panitia Anggaran DPR, maupun antara komisi-komisi dengan departemen/lembaga teknis terkait.<span class="apple-converted-space"> </span></span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <span style="background: white;">Hasil dari pembahasan ini adalah UU APBN, yang di dalamnya memuat satuan anggaran (dulu satuan 3, sekarang analog dengan anggaran satuan kerja di departemen dan lembaga) sebagai bagian tak terpisahkan dari undang-undang tersebut. Satuan anggaran adalah dokumen anggaran yang menetapkan alokasi dana per departemen/lembaga, sektor, subsektor, program dan proyek/kegiatan.<span class="apple-converted-space"> </span></span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <span style="background: white;">Untuk membiayai tugas umum pemerintah dan pembangunan, departemen/lembaga mengajukan Rencana Kerja dan Anggaran Kementerian/Lembaga (RKAKL) kepada Depkeu dan Bappenas untuk kemudian dibahas menjadi Daftar Isian Pelaksanaan Anggaran (DIPA) dan diverifikasi sebelum proses pembayaran. Proses ini harus diselesaikan dari Oktober sampai Desember.</span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <span style="background: white;">Dalam pelaksanaan APBN dibuat petunjuk berupa keputusan presiden (kepres) sebagai Pedoman Pelaksanaan APBN. Dalam melaksanakan pembayaran, kepala kantor/pemimpin proyek di masing-masing kementerian dan lembaga mengajukan Surat Permintaan Pembayaran kepada Kantor Wilayah Perbendaharaan Negara (KPPN).<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo28; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->3.<span style="line-height: normal;">      </span><!--[endif]--><span style="background: white;">Tahap ketiga, pengawasan APBN. </span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <span style="background: white;">Fungsi pengawasan terhadap pelaksanaan APBN dilakukan oleh pengawas fungsional baik eksternal maupun internal pemerintah.</span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <span style="background: white;">Sebelum tahun anggaran berakhir sekitar bulan November, pemerintah dalam hal ini Menkeu membuat laporan pertanggungjawaban pelaksanaan APBN dan melaporkannya dalam bentuk Rancangan Perhitungan Anggaran Negara (RUU PAN), yang paling lambat lima belas bulan setelah berakhirnya pelaksanaan APBN tahun anggaran bersangkutan.</span><o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <span style="background: white;">Laporan ini disusun atas dasar realisasi yang telah diaudit oleh Badan Pemeriksa Keuangan (BPK). Apabila hasil pemeriksaan perhitungan dan pertanggungjawaban pelaksanaan yang dituangkan dalam RUU PAN disetujui oleh BPK, maka RUU PAN tersebut diajukan ke DPR guna mendapat pengesahan oleh DPR menjadi UU Perhitungan Anggaran Negara (UU PAN) tahun anggaran berkenaan.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b>BAB III<o:p></o:p></b></div> <div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b>PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH<o:p></o:p></b></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l23 level1 lfo30; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b>A.<span style="line-height: normal;">    </span></b><!--[endif]--><b>PRINSIP PENYUSUNAN APBD<o:p></o:p></b></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> Penyusunan APBD Tahun Anggaran harus didasarkan prinsip sebagai berikut:<o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l32 level1 lfo31; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->APBD disusun sesuai dengan kebutuhan penyelenggaraan pemerintahan daerah;<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l32 level1 lfo31; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->APBD harus disusunsecara tepat waktu sesuai tahapan dan jadwal;<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l32 level1 lfo31; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->3.<span style="line-height: normal;">      </span><!--[endif]-->Penyusunan APBD dilakukan secara transparan,dimana memudahkan masyarakat untuk mengetahui dan mendapatkan akses informasi seluas-Iuasnya tentang APBD;<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l32 level1 lfo31; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->4.<span style="line-height: normal;">      </span><!--[endif]-->Penyusunan APBD harus melibatkan partisipasi masyarakat;<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l32 level1 lfo31; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->5.<span style="line-height: normal;">      </span><!--[endif]-->APBD harus memperhatikan rasa keadilan dan kepatutan;<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l32 level1 lfo31; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->6.<span style="line-height: normal;">      </span><!--[endif]-->Substansi APBD dilarang bertentangan dengan kepentingan umum, peraturan yang lebih tinggi dan peraturan daerah lainnya.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l23 level1 lfo30; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b>B.<span style="line-height: normal;">     </span></b><!--[endif]--><b>TEKNIS PENYUSUNAN APBD<o:p></o:p></b></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> Dalam menyusun APBD Tahun Anggaran, pemerintah daerah dan DPRD harus memperhatikan hal-hal sebagai berikut:<o:p></o:p></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <a href="https://www.blogger.com/null" name="20"></a><!--[if !supportLists]-->1.<span style="line-height: normal;">      </span><!--[endif]-->Penetapan APBD tepat waktu, yaitu paling lambat tanggal 31 Desember <o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> Tahapan dan Jadwal Proses Penyusunan APBD<o:p></o:p></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"> <tbody> <tr> <td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">NO<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">URAIAN<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">WAKTU<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 114.8pt;" valign="top" width="153"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">LAMA<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">1<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyusunan RKPD<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Akhir bulan Mei<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 114.8pt;" valign="top" width="153"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyampaian KUA dan PPAS oleh Ketua TAPD kepada kepala daerah<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu 1bulan Juni<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 114.8pt;" valign="top" width="153"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">1minggu<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">3<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyampaian KUA dan PPAS oleh  kepala daerahkepada DPRD<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pertengahan bulan Juni<o:p></o:p></span></div> </td> <td rowspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 114.8pt;" valign="top" width="153"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">6<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">minggu <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: 36pt;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">4<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">KUA dan PPAS disepakati antara <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">kepala daerahdan DPRD<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Akhir bulan Juli<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">5<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Surat Edarankepala daerah perihal Pedoman RKA-SKPD<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Awal bulanAgustus <o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 114.8pt;" valign="top" width="153"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">1 Minggu<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">6<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyusunan dan pembahasan RKA-SKPD danRKA-PPKD <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">serta penyusunan Rancangan APBD<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Awal Agustus sampai dengan akhir September<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 114.8pt;" valign="top" width="153"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">7 Minggu<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">7<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyampaian Rancangan APBD kepadaDPRD <o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu pertama bulan Oktober <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 114.8pt;" valign="top" width="153"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">2 Bulan<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">8<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pengambilan persetujuan Bersama DPRD dan kepala daerah<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Palinglama 1 (satu) bulan sebelum tahun anggaran <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">yang bersangkutan<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td rowspan="3" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 114.8pt;" valign="top" width="153"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">9<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Hasil evaluasi Rancangan APBD<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">15 hari kerja (bulan <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Desember)<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 28.15pt;" valign="top" width="38"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">10<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.65pt;" valign="top" width="270"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penetapan Perda APBD dan Perkada Penjabaran APBD sesuai denganhasil evaluasi <o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 116.5pt;" valign="top" width="155"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Paling Lambat Akhir Desember (31 Desember)<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->2.<span style="line-height: normal;">      </span><!--[endif]-->Substansi KUA mencakup hal-hal yang sifatnya kebijakan umum dan tidak menjelaskan hal-hal yang bersifat teknis. Hal-hal yang sifatnya kebijakan umum,seperti:<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> (a) Gambaran kondisi ekonomi makro termasuk perkembangan indikator ekonomi makro daerah; <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> (b) Asumsi dasar penyusunan Rancangan APBD Tahun Anggaran 2012 termasuk laju inflasi,pertumbuhan PDRB dan asumsi lainnya terkait dengan kondisi ekonomi daerah; <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> (c) Kebijakan pendapatan daerah yang menggambarkan prakiraan rencana sumber dan besaranpendapatan daerah untuk tahun anggaran 2012 serta strategi pencapaiannya; <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> (d) Kebijakan belanja daerah yang mencerminkan program dan langkah kebijakan dalam upaya peningkatan pembangunan daerah yang merupakan manifestasi darisinkronisasi kebijakan antara pemerintah daerah dan pemerintahserta strategi pencapaiannya; <o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> (e) Kebijakan pembiayaan yang menggambarkan sisi defisit dan surplus anggaran daerah sebagai antisipasi terhadap kondisi pembiayaan daerah dalam rangka menyikapi tuntutan pembangunan daerahserta strategi pencapaiannya. <o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->3.<span style="line-height: normal;">      </span><!--[endif]-->Substansi PPAS lebih mencerminkan prioritas pembangunan daerah yang  dikaitkan dengan sasaran yang ingin dicapai termasuk program prioritas dari  SKPD terkait. PPAS juga menggambarkan pagu anggaran sementara dimasing- masing SKPD berdasarkan program dan kegiataprioritas dalam RKPD.Pagu sementara tersebut akan menjadi pagu definitif setelah rancangan peraturan daerah tentang APBD disetujui bersama antara kepala daerah dengan DPRD serta rancangan peraturan daerah tentang APBD tersebut ditetapkan oleh kepala daerah menjadi peraturan daerah tentang APBD.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->4.<span style="line-height: normal;">      </span><!--[endif]-->Untuk menjamin konsistensi dan percepatan pembahasan rancangan KUA dan rancangan PPAS, kepala daerah harus menyampaikan rancangan KUA dan rancangan PPAS tersebut kepada DPRD dalam waktu yang bersamaan, yang  selanjutnya hasil pembahasan kedua dokumen tersebut disepakati bersama antara kepala daerah denganDPRD pada waktu yang bersamaan, sehingga keterpaduan substansi KUA dan PPAS dalam proses penyusunan RAPBD akan lebih efektif.<a href="https://www.blogger.com/null" name="22"></a><o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->5.<span style="line-height: normal;">      </span><!--[endif]-->Substansi Surat Edaran Kepala Daerah tentang Pedoman Penyusunan RKA-SKPD kepada seluruh SKPD danRKA-PPKD kepada Satuan Kerja Pengelola KEuangan Daerah (SKPKD)memuat prioritas pembangunan daerah, program dan kegiatan sesuai dengan indikator, tolok ukur dan target kinerja dari masing-masing program dan kegiatan, alokasi plafon anggaran sementara untuk setiap programdan  kegiatan SKPD, batas waktu penyampaian RKA-SKPD kepada PPKD, dan dokumen lainnya sebagaimana lampiran Surat Edaran dimaksud meliputi KUA,  PPAS, analisis standar belanja dan standar satuan harga.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->6.<span style="line-height: normal;">      </span><!--[endif]-->RKA-SKPD memuat rincian anggaran pendapatan, rincian anggaran belanja tidak langsung SKPD (gaji pokok dan tunjangan pegawai, tambahan penghasilan, khusus pada SKPD Sekretariat DPRD dianggarkan juga Belanja Penunjang Operasional Pimpinan DPRD), rincian anggaran belanja langsung menurut program dan kegiatan SKPD.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->7.<span style="line-height: normal;">      </span><!--[endif]-->RKA-PPKD memuat rincian pendapatan yang berasal dari dana perimbangan dan pendapatan hibah, belanja tidak langsung terdiri dari belanja bunga, belanja subsidi, belanja hibah, belanja bantuan sosial, belanja bagi hasil, belanja bantuan keuangan dan belanja tidak terduga, rincian penerimaan pembiayaan dan pengeluaran pembiayaan.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->8.<span style="line-height: normal;">      </span><!--[endif]-->Dalam kolom penjelasan penjabaran APBD diisi lokasi kegiatan untuk kelompok belanja langsung, sedangkan khusus untuk kegiatan yang pendanaannya bersumber dari Dana Bagi Hasil Dana Reboisasi (DBH-DR), Dana Alokasi Khusus, Dana Penyesuaian dan Otonomi Khusus, Hibah, Bantuan Keuangan yang bersifat khusus, Pinjaman Daerahserta sumber pendanaan lainnya yang kegiatannya telah ditentukan,agar mencantumkan sumberpendanaan dalam kolom penjelasan penjabaran APBD.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->9.<span style="line-height: normal;">      </span><!--[endif]-->Dalam hal rancangan peraturan daerah tentang APBDdisampaikan oleh kepala daerahkepada DPRD paling lambat Minggu I Oktober2011, sedangkanpembahasan rancangan peraturan daerah tentang APBDdimaksud belum selesai sampai dengan paling lambat tanggal 30 Nopember2011, maka kepala daerah harus menyusun rancangan peraturan kepala daerah tentang APBD untuk mendapatkan pengesahan dari Menteri Dalam Negeri bagi APBD Provinsi dan Gubernur bagi APBD Kabupaten/Kota. Kebijakan tersebut dilakukan untuk menjaga proses kesinambungan pembangunan daerah dan pelayanan kepada masyarakat sesuai dengan realitas politik di daerah.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> Dalam hal kepala daerah menetapkan peraturan kepala daerah tentang APBD Tahun Anggaran 2012, maka kepala daerah harus memperhatikan hal-hal sebagaiberikut:<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo33; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->a.<span style="line-height: normal;">       </span><!--[endif]-->Anggaran belanja daerah dibatasi maksimum sama dengan anggaran belanja daerah dalam Perubahan APBD Tahun Anggaran 2011.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo33; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->b.<span style="line-height: normal;">      </span><!--[endif]-->Belanja daerah diprioritaskan untuk mendanai belanja yang bersifat mengikat dan belanja yang bersifat wajib untuk terjaminnya kelangsungan pemenuhan pelayanan dasar masyarakat sesuai dengan kebutuhan Tahun Anggaran 2012.<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo33; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->c.<span style="line-height: normal;">       </span><!--[endif]-->Pelampauan batas tertinggi dari jumlah pengeluaran hanya diperkenankan apabila ada kebijakan pemerintah untuk kenaikan gaji dan tunjangan PNSD serta penyediaan dana pendamping atas program dan kegiatan yang ditetapkan oleh pemerintah serta belanja bagi hasil pajak dan retribusi daerah yang mengalami kenaikan akibat adanya kenaikan target pendapatan daerah dari pajak dan retribusi dimaksud dari Tahun Anggaran 2011.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->10.<span style="line-height: normal;">  </span><!--[endif]-->Kepala daerah menyampaikan rancangan peraturan daerah tentang pertanggungjawaban pelaksanaan APBD kepada DPRD paling lambat 6 (enam) bulan setelah tahun anggaran berakhir, sedangkan persetujuan bersama terhadap rancangan peraturan daerah dimaksud paling lambat1 (satu) bulan terhitung sejak rancangan peraturan daerah diterimaoleh DPRD, <o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> Dalam hal rancangan peraturan daerah tentang pertanggungjawaban pelaksanaan APBD Tahun Anggaran2011 belum mendapatkan persetujuan bersama, kepala daerah dapat menetapkan pertanggungjawaban pelaksanaan APBD Tahun Anggaran 2011 dengan peraturan kepala daerah.Terkait denganuraian tersebut di atas, pelaksanaan Perubahan APBD Tahun Anggaran 2012 harus dilakukan setelah penetapan peraturan daerah tentang pertanggungjawaban pelaksanaan APBDTahun Anggaran 2011dan persetujuan bersama antara pemerintah daerah dan DPRD terhadap rancangan peraturan daerah tentang Perubahan APBD Tahun Anggaran 2012ditetapkan paling lambat pada akhir bulan September 2012, dengan tahapan penyusunan dan jadwal sebagai berikut:<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> Tahapan dan Jadwal Proses Penyusunan APBD<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"> <tbody> <tr> <td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">No<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Uraian<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Waktu<o:p></o:p></span></div> </td> <td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Lama<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">1<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyampaian Rancangan Perubahan KUA dan PPAS kepada DPRD<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu pertama Agustus<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">2<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Kesepakatan Perubahan <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">KUA dan PPAS antara Kepala <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Daerah dan DPRD<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu kedua Agustus<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">7 hari kerja<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">3<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pedoman Penyusunan RKA-SKPD Perubahan APBD<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu ketiga Agustus<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">4<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyampaian Raperda APBD <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">berserta lampiran kepada DPRD<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu kedua September<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">5<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pengambilan persetujuan bersama DPRD dan kepala daerah terhadap Raperda Perubahan <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">APBD<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Akhir September <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">(3 bulan sebelum tahun anggaran <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">berakhir)<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">6<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyampaian kepada Menteri Dalam Negeri/gubernur untuk dievaluasi<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">3 hari kerja<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">7<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Keputusan Menteri Dalam Negeri/Gubernurtentang hasil evaluasi PAPBD Provinsi, <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Kabupaten/Kota TA 2012<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pertengahan Oktober<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">15 hari kerja<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">8<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pengesahan PerdaPAPBDyang telah dievaluasi dan dianggap sesuai dengan ketentuan<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pertengahan Oktober<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">9<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Penyempurnaan perda sesuai hasil evaluasi apabila dianggap bertentangan dengan kepentingan umum dan peraturan yang lebih <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">tinggi<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu ke-III Oktober <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">7 hari kerja<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">10<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pembatalan Perda PAPBD apabila tidak dilakukan penyempurnaan<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu ke-IV Oktober (setelah pemberitahuan <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Untuk penyempurnaan <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">sesuai hasil evaluasi)<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">7 hari kerja<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">11<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pencabutan Raperda PAPBD <o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu ke-I Nopember <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">7 hari kerja<o:p></o:p></span></div> </td> </tr> <tr> <td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" valign="top" width="45"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">12<o:p></o:p></span></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 205.65pt;" valign="top" width="274"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Pemberitahuan untuk penyampaian rancangan perubahan DPA-SKPD<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 155.85pt;" valign="top" width="208"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">Minggu ke-III Oktober <o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">(setelah P-APBD disahkan)<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> </td> <td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span lang="EN-US" style="mso-ansi-language: EN-US;">3 hari kerja<o:p></o:p></span></div> </td> </tr> </tbody></table> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->11.<span style="line-height: normal;">  </span><!--[endif]-->Dalam Perubahan APBD Tahun Anggaran 2012, pemerintah daerah tidak diperkenankan untuk menganggarkan kegiatan pada kelompok belanja langsung dan jenis belanja bantuan keuangan yang bersifat khusus kepada kabupaten/kota/desapada kelompok belanja tidak langsung, apabila dari aspek waktu dan tahapan kegiatan sertabantuan keuangan yang bersifat khusus tersebut tidak cukup waktu sampai dengan akhir Tahun Anggaran 2012.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->12.<span style="line-height: normal;">  </span><!--[endif]-->Dalam rangka mengantisipasi pengeluaran untuk keperluan pendanaan keadaan daruratdan keperluan mendesak, pemerintah daerah harus mencantumkan kriteria belanja untuk keadaan daruratdan keperluan mendesakdalam peraturan daerah tentang APBD.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l14 level1 lfo32; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]-->13.<span style="line-height: normal;">  </span><!--[endif]-->Rancangan peraturan daerah tentang APBD, rancangan peraturan daerah tentang Perubahan APBD dan rancangan peraturan daerah tentang pertanggungjawaban pelaksanaan APBD sebelum ditetapkan menjadi peraturan daerah wajib dilakukan evaluasi sesuai ketentuan Pasal 185, Pasal 186, dan Pasal 188 Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah, jo. Pasal 110, Pasal 111, Pasal 173, Pasal 174, Pasal 303, dan Pasal 306 Peraturan <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle"> <br /></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;"> Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah, sebagaimana telah diubah dengan Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2011 tentang Perubahan Kedua Atas Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah. Berkaitan dengan hal tersebut, pemerintah provinsi harus melaporkan kepada Menteri Dalam Negeri tentangpermasalahan pemerintah kabupaten/kota yang menetapkan APBD Tahun Anggaran 2012 tanpa terlebih dahulu dilakukan evaluasi oleh Gubernur dan tindak lanjut atas permasalahan tersebut dalam rangka penguatan peran Gubernur selaku wakil Pemerintah.<o:p></o:p></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"> <b>BAB IV<o:p></o:p></b></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"> <b>PENUTUP<o:p></o:p></b></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;">             Pentingnya perumusan APBN dan APBD bagi suatu negara menyebabkan munculnya gagasan untuk mempelajari bagaimana tata cara perumusan dan pengelolaan keuangan negara tersebut. Dengan adanya makalah mengenai APBN dan APBD ini diharapkan pembaca dapat mengetahui proses dan tata cara perumusan APBN dan APBD mulai dari tahap perumusan dan pengajuan sampai tahap pengesahannya. Demikianlah makalah ini dibuat, semoga dapat menambah pemahaman pembaca dan penulis dalam perumusan sampai pada tahap pelaksanaan APBN dan APBD. <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"> <b>DAFTAR PUSTAKA<o:p></o:p></b></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: -36.0pt;"> Nordiawan, Deddi, dkk. 2009. <i>Akuntansi Pemerintahan</i>. Jakarta : Salemba Empat<b><o:p></o:p></b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -35.45pt;"> Peraturan Menteri Dalam Negeri Nomor 22 tahun 2011 Tentang <b>Pedoman Penyusunan Anggaran Pendapatan  Dan Belanja Daerah Tahun Anggaran 2012<o:p></o:p></b></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -35.45pt;"> <span style="background: white;">Badan Kebijakan Fiskal Departemen Keuangan Republik Indonesia (</span><a href="http://www.fiskal.depkeu.go.id/webbkf/kolom/detailkolom.asp?NewsID=N119258959">http://www.fiskal.depkeu.go.id/webbkf/kolom/detailkolom.asp?NewsID=N119258959</a>)<b></b></div> </div>

Bappeda Informasi Pemerintah Proses Penyusunan APBD I (Provinsi) dan APBN (Form Usulan Dana APBD Provinsi dan APBN)

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