Abdul Rahman


Role of Local Government Revenues and Expenditure (APBD) or the Public Sector Budget become increasingly significant. In its development, budget policy has become a multi-function instrument that is used as a means to achieve regional development goals. This is particularly evident from the composition and size of the budget that directly reflects the direction and goals of service to the community. Therefore, for budget function may be optimized, then the budget system and records of its receipts and expenditures must be done carefully and systematically. As a system, budget management area has undergone many developments. With the release of three packages of legislation in the field of public finance, namely Law no. 17 of 2003 on State Finance, Law no. 1 / 2004 on State Treasury, and Law. 15 of 2004 on the Audit of the Management and Financial Responsibilities of the State, local budget management system
in Indonesia is constantly changing and developing in accordance with the dynamics of public sector management. The Government has implemented a performance-based budgeting approach, integrated budget and medium-term expenditure framework in the fiscal year 2005 and 2006. Apparently there are still many obstacles encountered, mainly due to the unavailability of adequate implementation of the regulations, so that multiple interpretations are still a lot happening in the implementation in the field. In that period also has issued various regulations, rules of finance ministers, director generals and so forth regulations to cover these weaknesses


Budgets, Regional Finance, Administration, Management

Full Text:



P e r a t u r a n Me n t e r i K e u a n g a n N o m o r

/PMK.06/2004 tanggal 28 Desember 2004

t ent ang Pedoman Pembaya r an Da l am

Pelaksanaan Anggaran Pendapatan dan Belanja

Negara Tahun 2005

Surat Edaran Direktorat Jenderal Perbendaharaan No.

SE. 050/PB/2004 Tentang Petunjuk Teknis

Mekanisme Pembayaran Dalam Pelaksanaan


P e r a t u r a n Me n t e r i K e u a n g a n N omo r :

/PMK.06/2004 Tentang Petunjuk Teknis

Penyelesaian Daftar Isian Pelaksanaan Anggaran

(DIPA) Tahun Anggaran 2005.

Undang-Undang Republik Indonesia Nomor 17 Tahun

Tentang Keuangan Negara.

Undang-Undang Republik Indonesia Nomor 1 Tahun

Tentang Perbendaharaan Negara.

Undang-Undang Republik Indonesia Nomor 15 Tahun

Tentang Pemeriksaan Pengelolaan dan

Tanggung Jawab Keuangan Negara.

Peraturan Pemerintah Republik Indonesia Nomor 23

Tahun 2003 Tentang Pengendalian Jumlah

Kumulatif Defisit Anggaran Pendapatan dan

Belanja dan Anggaran Pendapatan dan Belanja

Daerah serta Jumlah Kumulatif Peminjaman

Pemerintah Pusat dan Pemerintah Daerah.

Keputusan Presiden RI nomor 72 tahun 2004 tentang

perubahan keputusan Presiden RI nomor 42 tahun

tentang pedoman pelaksanaan anggaran dan

belanja negara

Akuntansi, Transparansi Dan Akuntabilitas Keuangan

Publik (Sebuah Tantangan) oleh Abdul Hafiz Tanjung,

SE.,M.Si.,Ak (Dosen Universitas Nasional Pasim)

Sistem Administrasi Keuangan Negara, Bagian I. BPKP

Tahun 2007.

Sistem Administrasi Keuangan Negara, Bagian II. BPKP

Tahun 2007.

Panduan fasilitator Diklat Teknis Manajemen Keuangan.

Departemen Dalam Negeri Tahun 2007.

Modul 3 Analisis Ekonomi dan Keuangan Untuk Proyek

Investasi. Diklat Teknis Manajemen Keuangan.

Departemen Dalam Negeri Tahun 2007.

Modul 2 Analisis Kemampuan Keuangan Daerah. Diklat

Teknis Manajemen Keuangan. Departemen Dalam

Negeri Tahun 2007.

Modul 1 Perencanaan, Penganggaran, Pelaksanaan,

Penatausahaan dan Pengawasan Keuangan Daerah.

Departemen Dalam Negeri Tahun 2007.

Mekanisme pelaksanaan Anggaran. Biro Keuangan

Sekretariat Jenderal Departemen Perindustrian

Republik Indonesia. Tahun 2007



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