materi pp45 kpi

7/24/2019 materi PP45 KPI

1/57

PERATURAN PEMERINTAHPERATURAN PEMERINTAHNO 45 TAHUN 2013NO 45 TAHUN 2013

TENTANGTENTANG

TATA CARA PELAKSANAAN APBNTATA CARA PELAKSANAAN APBN

KEMENTERIAN KEUANGAN REPUBLIK INDONESIAKEMENTERIAN KEUANGAN REPUBLIK INDONESIA

2013


2/57

LATAR BELAKANG PENYUSUNANLATAR BELAKANG PENYUSUNAN

PP 45 TAHUN 2013 TENTANGPP 45 TAHUN 2013 TENTANGTATA CARATATA CARA PPELAKSANAANELAKSANAAN APBNAPBN

UNTUK MENJAMIN AGAR APBN YANGMERUPAKAN AMANAT RAKYAT KEPADAPRESIDEN SELAKU PENYELENGGARA NEGARADAPAT DILAKSANAKAN SECARA TERTIB,

TRANSPARAN DAN AKUNTABEL

FILOSOFIS

MELAKSANAKAN PASAL 2 HURUF A DANHURUF C UU NO 1 TAHUN 2004:

SEBAGAI PAYUNG HUKUM ATAS ATURANPELAKSANAAN YG SELAMA INI TELAH

DIATUR DALAM PMK/KMK/PERDIRJEN

YURIDIS

APBN HARUS DILAKSANAKAN UNTUK SEBESARBESARNYA KEMAKMURAN RAKYAT OLEHKARENA ITU DIPERLUKAN PEDOMAN

PELAKSANAAN APBN

SOSIOLOGIS


3/57

M!"#!$%&'( )!*+"'( )!'&-'(''( APBN .'( #'&,&+")$!!(-%, *'( '(*'-'( .$%*%- .'( &'-!%(' *')' "!('*% ''( #!$#''% &!#%'&'(.'( #!$%")%&'-% )'*' )!'&-'(''( APBN6

M!(.!*!$'('&'( -%-!" )!'&-'(''( '('$'(-!'"' %(% .'( !$' #'(.'& !&-!)-%6

M!(.!")$('&'( #!$#''% &!!('( )!'&-'(''(.'( !' !$#% -!'"' %(% #!$*'-'$&'()!$&!"#'('( )!(!+''( &!'('( (!'$'6

S!#''% )'.' )!$!)''( $!'%-'-% APBN6

M!('(%&'( K!))$!- 42 T'( 2002 #!-!$')!$#''((.' .'( -*' %*'& -!-'%6

TUJUAN PENYUSUNANTUJUAN PENYUSUNAN

PP 45 TAHUN 2013 TENTANGPP 45 TAHUN 2013 TENTANGTATA CARATATA CARA PPELAKSANAANELAKSANAAN APBNAPBN


4/57

36 P!(!+''( K'-

46 P!(!+''( P%'( N!'$'56 P!(!+''( U'( N!'$'76 P!(!+''( I(8!-'-%96 P!(!+''( BMN6 P!(.!!('$''( A&('(-%

;6 P!(.-('( L')+$'(P!$'(('


5/57

PP TATA CARA PELAKSANAAN APBN

Pe!a"a#a Bela$a Pe(*'a+aaPe(*'a+aa

PP P!')+$'(K!'('(

*'( K%(!$'I(-'(-%

P!"!$%('

PPP!(!+''( BMN/D

PPP!(!+''(

K!'('(B'*'(

L'.'('(U""

PPI(8!-'-%

P!"!$%('

PP T'' C'$'P!('*''(P%('"'(

*'(/''P!(!$%"''(

PP P!(!+''(U'(

N!'$'/D'!$'

PP S'(*'$A&('(-%

P!"!$%(''(

PP S%-!"

P!(!(*'%'( I(!$(P!"!$%(''

(

HUBUNGAN PP 45 TAHUN 2013HUBUNGAN PP 45 TAHUN 2013

DENGAN PP LAIN AMANAT UU NO 1 TAHUN 2004DENGAN PP LAIN AMANAT UU NO 1 TAHUN 2004


6/57

PENDAPATAN BELANJAPEMBIAYAAN

PENATAUSAHAAN PELAKSANAAN ANGGARAN

16 P!'&-'(''(

)!(*')''((!'$'

26 P!(''-'''( -!+$'()!$)''&'(,-!+$'( PNBP,

*'( %#'6

16 PBJ P!"!$%('26 P!(.!!-'%'( '%'(

&)* (!'$'36 P!(''-'''(

&+"%"!(/)!$%&''(46 P!(!$#%'( SP2D56 ='& )!(.!!-'%'(

'& '% &)* (!'$'76 J!(%- #!'('96 P!((''( PNBP

(-%+('

6 P!(.!!-'%'(&!!$'($'()!"#'.'$'(

;6 P!"#'.'$'()!(!"#'%'()!(!$%"''(

106 P!'&-'(''( '('$'(#!'(' )* -'&!$/''-!

)!$ -"#!$)!"#%'.''(

26 P!(!+''( )%'((!'$'

36 P!"#'.'$'( &!


7/57

PE,ABATPERBENDAHAR

AAN


8/57

K!)''S'&!$

BUN

KUASABUN

PA

KUASA PA

BENDAHARA

PPKPPSPM

!ele%a#'-

Pe&'#a

*a+a&

/)%s'al

P!'#' P!$#!(*''$''(

!ele%a#'-

"e)%asa

PRESIDEN

ex

ofcio

M!(!$%


9/57

P!((' A('$'( ?PA@P!((' A('$'( ?PA@

Keea%a T'(('

)!'&-'(''('('$'(.'( "!('*%'(('

26P!(&'( KPA(& DK &!)'*'G#!$($

36P!(&'(

P!'#')!$#!(*''$''('%( &!)'*' KPAM!(&! -# PA ''- &!%''( . *& #%-' *%&!+")+&&'( &! *''"

K!"!(!$%'(/L!"#'' :16 D''" ' &!%''( .'( *%#%'.'% #&'( "!$)'&'( -% K!"!(!$%'(

K!'('(, M!(!$% K!'('( '(.' #!$'(('


10/57

K'-' P!((' A('$'( ?KPA@K'-' P!((' A('$'( ?KPA@

P&'s'" K!

T'(('

2013 !('(T'' C'$'

P!'&-'(''(APBN

16P!((''('('$'(

26K!'$'(?+)@.'(*%'-%&'(''- #!#'('('$'((!'$'


11/57

P!'#' P!"#' K+"%"!( ?PPK@P!'#' P!"#' K+"%"!( ?PPK@

P&'s'" K!

#!(*''$'

P'-' 12PP 45 T'( 2013!('( T'' C'$'

P!'&-'(''( APBN

16 T'(('

26 K!#!('$'("'!$%' *'('&%#' .'(%"# *'$%)!((''(#&% "!(!('%'& '%

&!)'*' (!'$'


12/57

P!'#' P!('(*''('( SPM ?PPSPM@P!'#' P!('(*''('( SPM ?PPSPM@

P&'s'" K!

M!')+$'&'()!(%'( *'(

16 T'(('

26 K!#!('$'(,&!!(&')'( *'(

&!'#-''('*"%(%-$'-%*+&"!( '&'%)!"#'.'$'(/*'-'$ )!(!$#%'(

SPM *'( '&%#'. %"# *'$%


13/57

B!(*''$'B!(*''$'

P&'s'" T'- T'(('


14/57

PA KPAK'-' BUN

PENYEDIABARANG/JAS

A

K' S'&!$

ALUR TUGAS TG ,AABPE,ABAT PERBENDAHARAAN

PPK

PPSPM

BP

BPP

M!(!$%/P6

L!"#''

1a

1b

2a

2b

2c

2d

3

4

5

6a

6b

7a

7b

8a

8b

9

10

11

5a

4a


15/57

NO URAIAN

1' PA "!((& KPA -!&'%-"!(*!!'-&'( &!

2# KPA "!(& PPSPM (& "!'&-'('&'('- KPA "!'&&'( )!(%'( '%'(*'( )!$%(' )!"#'.'$'( ''- #!#'('('$'( (!'$'

2 K!)'' S'&!$ "!((& BP

2* K!)'' S'&!$ "!((& BPP

3 PPK "!'&&'( )!$%&''( *!('()!(.!*%' #'$'( *'( '-' *'( "!'&&'()!(%'( ''- '%'( .'( *%-'")'%&'(+! )!(.!*%' #'$'( *'( '-'

4 PPK "!('&'( SPP &!)'*' PPSPM

4' PPK "!')+$&'( )!'&-'(''( '-(.' &!

KPA

5 PPSPM "!( % SPP *'( "!( ' &'( SPM

NO URAIAN

7' K'-' BUN "!'&&'( )!"#'.'$'(&!)'*' B!(*''$' )!(!'$'(

7# K'-' BUN "!'&&'( )!"#'.'$'(

&!)'*' '(-( &!)'*' P!(.!*%'B'$'(/'-'

9' A'- *'-'$ )!$%&''(, PPK "!('&'('%'( &!)'*' BPP

9# A'- *'-'$ )!$%&''(, PPK "!('&'('%'( &!)'*' B!(*''$' P!(!'$'(

' BP *')' "!((& BPP (&"!"#'( )!(!+''( '( .'(#!$'*' *''" )!(!+''((.'

# BP "!'&&'( )!"#'.'$'( &!)'*'P!(.!*%' #'$'(/'-' -!-'% *!('()!$"%(''( PPK

; BPP"!'&&'( )!"#'.'$'( &!)'*'

P!(.!*%' #'$'(/'-' -!-'% *!('()!$"%(''( PPK

10 BPP "!(.'")'%&'( LPJ &!)'*' BP

11 BP "!(.'")'%&'( LPJ &!)'*' K'-'BUN

CO O G GG G


16/57

CONTOH HUBUNGAN KERJA DAN TANGGUNGJA=ABCONTOH HUBUNGAN KERJA DAN TANGGUNGJA=AB

PEJABAT PERBENDAHARAANPEJABAT PERBENDAHARAAN

PA KUASA PA PPK PPSPM

K!#%'&'( (&"!"#'((

-'$'('

$'(-)+$'-%

M!'&-'('&'(&!%''(

)!"#'(('(!"#''(

M!'&&'()!$%&''( ''-

&!%''()!"#'(('(

!"#''(

O)#(e

Te&)*)%

+a$'(-)+$'-%'('$

*'!$'

P'-' PP45(

2013

/'s'k

!"#''(-!-'%*!('(-)!-%&'-% !&(%-

.'(*%)!$-.'$

M!'&&'()!(%'(*+&"!(

)!"#'((

'( !"#''(*'(

"!'&&'()!"#!#'('

(

'*"%-$'%

F+$"'

M'!$%%

P'-'4'.'?2@UU

N+ 1

T'(2004

F+$"'

M'!$%%

O)#")#J!"#''(

8+"!DIPA

F+$"'

M'!$%%

P'-'12 PP

45(

2013

&!#!('$'(,&!!(&')'(

*'(&!'#-''(

*+&"!('& ' %

!ele%a#'-

"e)%asa

"e)%asa


17/57

Da-#a& Is'aPelaksaaa

A%%a&a


18/57

D''$ I-%'( P!'&-'(''(A('$'(

'6 -'-'$'( .'( !(*'&*%')'%

#6 )' '('$'( .'(*%'+&'-%&'(

6 (-%, )$+$'", K!%''(,*'( !(%- #!'('

*6 +&'-% K!%''(!6 K'(+$ #'.'$6 $!('(' )!('$%&'( *'('

6 $!('(' )!(!$%"''( *'('

'6 $!('(' )!'&-'(''(

K!%''(, &!'$'(, *'( !(%-#!'('

#6 )!$%+*! )!('$%&'(6 "' (+"%(' )!('$%&'('6 !(%- )!(!$%"''(#6 )!$%+*! )!(.!+$'(

6 "' (+"%(' )!(!$%"''(

'6 )!(.-('(

#6 P!(!-''(

6 R!8%-%

Psl. 29 s.d Psl. 39


19/57

PEN6USUNAN DIPA

31/10

APBNDITETAPKAN

1/1

P!'&-'(''(P!(!$%"''(/)!(!'$'(

*%"'%

P!"#!$%''( &! K/L &"!(.-(

DIPA

PENYUSUNANKEPPRES

RINCIAN APBN

30/11

P!(.-('(,P!(.'")'%'

(, *'(P!(!-''(

DIPA D%-$%#-%DIPA &!-'&!$

Pasal 29


20/57

PELAKSANAANANGGARAN

PENDAPATAN DANBELAN,A NEGARA


21/57

P!'&-'(''( A('$'(P!(*')''(

P!$)''&

'(

P!')+$'(

P!(''-'''( -!+$'(

='%#)(

PNBP

H%#'

P!(.!+$'(

H'&"!(*'

P!(!+''(Psl. 40 s.d Psl. 56

P!"('(


22/57

PPELAKSANAAN ANGGARANELAKSANAAN ANGGARAN

PENDAPATAN NEGARAPENDAPATAN NEGARA

P!(.!+$'( )!(*')''( (!'$' "!'% #'(& -!($' ''#'(& "" *'( #'*'( '((.' ?P- 43@

K!

"!")!$%(&'( PNBP .'( !$'( *'$% )!"#'.'$'(.'( *%'&&'((.' ?P- 53@

Pe%ellaa

PNBP

T'(('


23/57

Pelaksaaa A%%a&aPelaksaaa A%%a&a

Pe!a"a#aPe!a"a#a

Pe+e#&a Pee&'(aa Ne%a&aPe+e#&a Pee&'(aa Ne%a&a

a$'*Ba+a&

KasNe%a&a

a$'*Ba+a&

KasNe%a&a

PRINSIP

Reke'%Be!aa&aPee&'(aa

S&e a&'SEKUEN 1

a$'*Ba+a&

KasNe%a&a

Reke'%Be!aa&aPee&'(aa

Be&kala 7a#as"e&se#)$)aMeke)8

SEKUEN 2

Pasal 49-50


24/57

Pelaksaaa A%%a&a Pe!a"a#aMeka's(e Pea#a)saaa !a Pela"&aPNBP

a$'*Ba+a&

KasNe%a&

a

PE,ABATPEMUNGUT

PNBP

KEPALASATKER

MENTERI9PIMPINAN

LEMBAGA

a$'*Ba+a&

Be!aa&

aPee&'(a

a

Kas

Ne%a&a

PE,ABATPEMUNGUT PNBP

KEPALASATKER

MENTERI9PIMPINAN

LEMBAGA


25/57

PelaksaaaA%%a&a

Bela$a


26/57

KPA

K)asa

BUN

Pea'&a Daa

Pelaksaaa

K('#(e

Pe(*e*aa !a

Pe&'#aBa+a&

Pe&$a$'a

Pe%a!aa

*a&a%9$a

sa

P&es#as'

ke&$a

Pe&'#aBa+a&

Pe%)$'a

#a%'a

Pe(*e*a

Pe%)$'a

Pea'&aDaa

Pea%'a

SPP

Al)& PelaksaaaBela$a

Wetmatigheid Rechtmatigheid

Pea'&a Daa

Doelmatigheid

Psl. 57 s.d Psl. 76


27/57

Pelaksaaa A%%a&aBela$a

,e's:$e's "e(*)a#a k('#(ePEMBUATANKOMITMEN

PER,AN,IANSURAT

KEPUTUSAN

BERSAMAPERORANGA

NKONTRAK9SP

K

BUKTIPEMBELIAN9PEMBA6ARA

N


28/57

PPELAKSANAAN ANGGARAN BELANJAELAKSANAAN ANGGARAN BELANJA

P' A('$'( .'( -*' !$%&' &+"%"!( %*'&*')' *%('&'( (& &!#'( '%( ?P-659@

P$+-!- )!('*''( #'$'( *'( '-' -!#!" '('('$'( *%"'% -!!' RKA *%-!% +! DPR?P-65;@

I%( )!'#' .'( #!$

?P-671@ P!$'(%'( "!(('&'( 8''- *')' "!"#!#'(%DIPA $)%' "$(% *!('( (%'% !&%8'!( 8''-?P-673@

K!


29/57

Pelaksaaa A%%a&aPelaksaaa A%%a&a

Bela$aBela$a

Pe+elesa'a #a%'aPe+elesa'a #a%'a

PIHAKKETIGA

R KUN

R KUN

PRINSIP

Be!aa&aPe%el)a&

a

Se%e&a

SEKUEN 1

LANGSUNG7LS8

PIHAKKETIGA

LANGSUNG 7LS8

R KUNBe!aa&aPe%el)a&

a

Pe(*a+a&a

SEKUEN 2

PIHAKKETIGA

UP


30/57

PPELAKSANAAN ANGGARAN BELANJAELAKSANAAN ANGGARAN BELANJA

P!(.!!-'%'( '%'( &!)'*' (!'$' *%'&-'('&'(#!$*'-'$&'( '& *'( #&% . -' (& "!")!$+!)!"#'.'$'( ?P-675@

K!


31/57


BELANJABELANJA

B!'(' (& &!#'( K/L *')' #!$-"#!$ *'$% %#'?P-6 119@

H%#' *')' *%!$%"' '(-( +! K/L *'$% )!"#!$% %#'?P-6119@

B!'('.'(

#!$-"#!$ *'$%%#'

S!#'%'( *'(' PNBP *) *%('&'( (& &!%'(

!$!(?P- 11;@6 P!('%$'( )!((''( *'(' PNBP &!%''( !$!(

"!")!$'%&'( #''- "'&-%"" )!('%$'( ?P- 120@ S!+$'( PNBP .'( #+! *%('&'( -'")'% *!('( '&%$

'( '('$'( *')' *%('&'( (& "!"#%'.'%&!%''( '( '('$'( #!$%&(.' ?P-6120@

P!((''( PNBP

(&&!%''(!$!(

P!"#'.'$'( &!)'*' )%'& .'( %*'& #!$'& *'( ''*%#'.'$&'( "!!#%% '&(.' '$- *%-!+$&'( &!"#'% &! &'-(!'$' ?P- 122@

P!.!+$'( &! &'- (!'$' *%)!$'&&'( -!#''% &+$!&-% ''-&!!$'($'( )!"#'.'$'( ?P- 122@

S!!' *%'&&'( &+$!&-% *')' *%'&&'( )!"#'.'$'(&!"#'% ''- #!#'( $!&!(%( &'- (!'$' ?P- 122@

P!(.!!-'%'(

&!!$'($'(

)!"#'.'$

'(


32/57


BELANJABELANJA

S!%') &!!$'($'( -!+$'(/&!!#%'( )!(!$%"''((!'$' *')' *%"%('&'( &!!#%'((.' ?P- 123@

P!"#'.'$'( )!(!"#'%'( &!!#%'( )!#!$%"''( (!'$''$- *%)!$%(&' !$!#% *' *!('( '( &!)'*'(!'$' ?P- 123@

S'&!$ *')' "!"%(' APIP (& "!'&&'( )!"!$%&-''((& "!"#!$%&'( &!.'&%('( '*'(.' &!!$'($'(-!+$'(/&!!#%'( )!(!$%"''( (!'$' ?P- 123@

P!"#'.'$'(

)!(!"#'%'(

)!(!$%"''(


33/57

PelaksaaaA%%a&a Pe&

,e's Bela$a

P & A P


34/57

P!'&-'(''( A('$'( P!$J!(%- B!'('

B!'('T$'(-!$ &!

D'!$'

B!'(' L'%('%(

B!'('H%#'

B!'('S#-%*%

B!'('B'$'( *'(

M+*'

B!'('P!'


35/57


PER JENIS BELANJAPER JENIS BELANJA

B!'(' P!'


36/57



B!'(' #'$'( )'%( -!*%&% "!%)% #!'('#'$'( *'(/'' '-', #!'(' )!"!%'$''(, #!'(')!$''('( *%('-, *'( #!'(' #'$'( (&*%-!$'&'( &! "'-.'$'&' ?P-69@

P!"#!$%'( +(+$'$%" &)* )!'


37/57



B!'(' -#-%*% & "!"!(% '' %*) +$'(#'(.'& !$*%$% *'$% #!'(' -#-%*% !(!$% *'( (+(!(!$% ?P-6;4@

K!

P!(.-('( *'( )!(!-''( DIPA & '('$'(#!'(' -#-%*% *) *%'&&'( )'*' '( '('$'(#!$''( ?P-6;7@

S#-%*% .'( #!" *')' *%)!$%(&'( -'")'%

B!'('S#-%*%


38/57



B!'(' #'('( -+-%' & "!%(*(% "'-.'$'&'*'$% &!"(&%('( !$'*%(.' $!-%&+ -+-%',"!(%(&'&'( &!"'")'( !&+(+"%, *'(/''

&!-!'!$''( "'-.'$'&' ?P-6;9@ B!(& #!'(' #'('( -+-%' !$*%$% ''- #'('(

-+-%' . #!$-%' &+(-"%, #'('( -+-%' .#!$-%' )$+*&%, *'( #'('( -+-%' "!'%!"#'' )!(*%*%&'(, !"#'' &!-!''( *'(

!"#'' !$!( ?P-6;;@ P!"#'.'$'( #!'(' #'('( -+-%' "!'% !"#''

)!(*%*%&'(, !"#'' &!-!''( *'( !"#''!$!( *%'&&'( "!'% $'(-!$ '(, $'(-!$#'$'(, *'(/'' $'(-!$ '-' ?P-6;;@

P!'&-'(''( )!"#'.'$'( *%'&-'('&'( -!'$''(-( &!)'*' "'-.'$'&' *'(/'' &!+")+&

B'('(

S+-%'

S GG


39/57



B!'(' %#' !$*%$% ''- #!'(' %#' &!)!"!$%(' *'!$', BUMN, BUMD, *'( &! )!"!$%''-%(/!"#'' '-%( ?P-6102@

M!(&! -!'& PA ''- '('$'( #!'(' %#'"!((& )!'#' !-61 *% %(&('( K!"!(!$%'(K!'('( & "!(''(&'( (-% PA ?P-6103@

M!(&! -!'& PA ''- '('$'( #!'(' %#'"!(!')&'( )!'#' *% %(&('( K!"!(!$%'(

K!'('( -!'& KPA ?P-6103@ P!(.-('( *'( )!(!-''( DIPA & '('$'(

#!'(' %#' *) *%'&&'( )'*' '( '('$'(#!$''( ?P-6104@

P!"#'.'$'( #!'(' %#' *%'&&'( -!'$' '(-(

*'$% $!&!(%( &'- (!'$' &! $!&!(%( )!(!$%"' '( %#' ?P-6105@

B!'('

H%#'

PELAKSANAAN ANGGARAN


40/57



U(& "!'&-'('&'( &!%''( .'( #!$-%'"!(*!-'&, %*'& !$*', -$'!%-, -!$'*%'$')&'( %*'& #!$'( *%-!*%'&'( '+&'-%'('$'( #!'(' '%('%(6 ?P- 109@

M!(&! -!'& PA ''- '('$'( #!'(' '%('%("!((& )!'#' !-61 *% %(&('( K!"!(!$%'(K!'('( & "!(''(&'( (-% PA ?P-610@

M!(&! -!'& PA ''- '('$'( #!'(' '%('%("!(!')&'( )!'#' )'*' K/L .'( "!(('&'('('$'( #!'(' '%('%( -!'& KPA ?P-610@

P!(.-('( *'( )!(!-''( DIPA & '('$'(#!'(' '%('%( *) *%'&&'( )'*' '( '('$'(#!$''( ?P-610;@

U(& "!($'(% $!-%&+ -&' !$'*') APBN,M!(&! *')' "!'&&'( &+($'& "'('!"!( $!-%&+

(& "!"#!$%&'( )!$%(*('( !$'*') $!-%&+

B!'('L'%('%(

P S GGELAKSANAAN ANGGARAN


41/57



M!(&! #!$%(*'& -!'& PA (& "!(!+''('$'( $'(-!$ &! *'!$' ?P-6 113@

M!(&! -!'& PA ''- '('$'( #!'(' $'(-!$&! *'!$' "!((& )!'#' !-61 *% %(&('(K!"!(!$%'( K!'('( & "!(''(&'( (-% PA?P-6113@

M!(&! -!'& PA ''- '('$'( #!'(' $'(-!$&! *'!$' "!(!')&'( )!'#' )'*' &!"!(!$%'(

&!'('( .'( "!(('&'( '('$'( #!'('$'(-!$ &! *'!$' -!'& KPA ?P-6113@

KPA "!(!$#%&'( S$' K!)-'( "!(!(% $%(%'('+&'-% '('$'( &! *''!$' (& "!'&-'('&'('('$'( $'(-!$ &! *'!$' ?P-6115@

B!'('T$'(-!$

&!*'!$'



42/57


BELANJABELANJA

B!'(' (& &!#'( K/L *')' #!$-"#!$ *'$% %#'?P-6 119@

H%#' *')' *%!$%"' '(-( +! K/L *'$% )!"#!$% %#'?P-6119@

B!'('.'(

#!$-"#!$ *'$%%#'

S!#'%'( *'(' PNBP *) *%('&'( (& &!%'(

!$!(?P- 11;@6 P!('%$'( )!((''( *'(' PNBP &!%''( !$!(

"!")!$'%&'( #''- "'&-%"" )!('%$'( ?P- 120@ S!+$'( PNBP .'( #+! *%('&'( -'")'% *!('( '&%$

'( '('$'( *')' *%('&'( (& "!"#%'.'%&!%''( '( '('$'( #!$%&(.' ?P-6120@

P!((''( PNBP

(&&!%''(!$!(

P!"#'.'$'( &!)'*' )%'& .'( %*'& #!$'& *'( ''*%#'.'$&'( "!!#%% '&(.' '$- *%-!+$&'( &!"#'% &! &'-(!'$' ?P- 122@

P!.!+$'( &! &'- (!'$' *%)!$'&&'( -!#''% &+$!&-% ''-&!!$'($'( )!"#'.'$'( ?P- 122@

S!!' *%'&&'( &+$!&-% *')' *%'&&'( )!"#'.'$'(&!"#'% ''- #!#'( $!&!(%( &'- (!'$' ?P- 122@

P!(.!!-'%'(

&!!$'($'(

)!"#'.'$

'(



43/57


BELANJABELANJA

S!%') &!!$'($'( -!+$'(/&!!#%'( )!(!$%"''((!'$' *')' *%"%('&'( &!!#%'((.' ?P- 123@

P!"#'.'$'( )!(!"#'%'( &!!#%'( )!#!$%"''( (!'$''$- *%)!$%(&' !$!#% *' *!('( '( &!)'*'(!'$' ?P- 123@

S'&!$ *')' "!"%(' APIP (& "!'&&'( )!"!$%&-''((& "!"#!$%&'( &!.'&%('( '*'(.' &!!$'($'(-!+$'(/&!!#%'( )!(!$%"''( (!'$' ?P- 123@

P!"#'.'$'(

)!(!"#'%'(

)!(!$%"''

(

A('$'( #!'(' )'*' -'&!$/''-! RI *''" (!!$%

"!(('&'( "'' '( '-%( ?P- 12@ P!(.!*%''( DIPA *!('( (%'% !&%8'!( 8'' '-%( ?P-

12@ E&%8'!( 8'' '-%( "!('*% ''( *''" )!"#'.'$'(

)!('%$'( *'(' ?P- 12@ P!('''( $'(-'&-% ''- )!"#'.'$'( "!(('&'( (%'%

!&%8'!( $)%' #!$*'-'$&'( &$- BI ?P- 12@

A('$'

(#!'(')'*'

-'&!$/''-! RI*% '$

(!!$%



44/57


BELANJABELANJA

M!(!$%/)%")%('( !"#'' -!'& PA "!'&&'("+(!8 )!'&-'(''( '('$'( #!'(' )'*' K/L.'( *%)%")%((.' ?P- 131@

M!(&! -!'& BUN "!'&&'( "+(!8)!'&-'(''( '('$'( #!'(' K/L ?P- 131@

M!(!$%/P%")%('( !"#'' -!'& PA"!(.'")'%&'( ')+$'( "+(!8 &!)'*' M!(&! ?P-131@

M!(!$% -!'& PA '('$'( $'(-!$ &! *'!$'"!'&&'( "+(!8 !$'*') )!(.!$')'( *'(

)!((''( *'(' ?P- 132@

M+(!8)!'&-'(''

('('$'(#!'('

S!%') K/L/S'&!$ .'( *%%&%*'-% '$-"!(.!!-'%&'( -!$ '& *'( &!


45/57

PelaksaaaA%%a&a

Pe(*'a+aa

P & A


46/57

P!'&-'(''( A('$'(P!"#%'.''(

T'('6"!() *!-%#6"!(!+' )+$++%+'(6%(8!-'-% *'(

)!(.!$''( "+*' (!'$'*6)!"#!$%'( )%('"'(*'(/'' )!('"%('(!6)!(!$-'( )%('"'(*'(6P!"#%'.''( '%(

S"#!$'6SAL TA -!#!"(.'#6P!"#%'.''( '(6P!"#%'.''( (+( '(*6S$)- '('$'(

)!('"%('(

P%'( (!'$'

P%('"'(/%#' .

*%!$-)%('"&'(

%(8!-'-%

'( P+$++%+ '(

P!'#'

P!$#!(*''$''(DIPAP!"#''(&+"%"!(P!"#'.'$'(

Psl. 134 s.d Psl.156



47/57


BELANJABELANJA

"!() *!-% "!(!+' )+$++%+ '( %(8!-'-% *'( )!(.!$''( "+*' (!'$' )!"#!$%'( )%('"'( *'(/''

)!('"%('( )!(!$-'( )%('"'( *'( )!"#%'.''( '%( ?P- 134@

T'(P!"#%'.''

(

-'*+ '('$'( !#% '( '('$'(-!#!"(.'

)!"#%'.''( '( "!'% )!('$%&'()%('"'( *'(/'' )!(!$#%'( -$' #!$'$'(!'$'

)!"#%'.''( (+('( "!'% )!(''('-! )!"!$%(', )$%8'%-'-% BUMN, *'(

)!(!"#'%'( )!(!$-'( )%('"'( *'(

S"#!$)!"#%'.''

(



48/57


PEMBIAYAANPEMBIAYAAN

M!(!$%/P%")%('( L!"#'' -!'&PA/P!((' BMN


49/57



M!(!$% K!'('( -!'& )!(!+' -&'#!$

D''" $'(&' )!(!+''( '('$'( M!(!$%K!'('( #!$%(*'& -!'& PA ''- '('$'('(6 ?P- 141@

U(& "!('' &$!*%#%%'- (!'$',)!"#'.'$'( '( *')' "!'")'% )'DIPA, "!(*'% *%!')&'((.' $!8%-% DIPA?P- 143@6

P!"#'.'$'( K!

144@

P!'&-'(''(

P!('"%('(



50/57



M!(&! -!'& )!(!+' -&' #!$

H%#'.'(D%!$-)%('"&'(

M!(!$% K!'('( -!'& BUN #!$

P!'&-'(''( &!


51/57

Pelaksaaa"ee&'(aa !a"e%el)a&aa%%a&a e%a&a

"a!a ak'& #a)a%%a&a



52/57


PADA AKHIR TAHUN ANGGARANPADA AKHIR TAHUN ANGGARAN

K!

P'*' '&%$ '( '('$'(, #'(& -!($', #'(& "",*'( #'*'( '%((.' .'( *%(& +! M!(!$%K!'('(


53/57

PelaksaaaA%%a&a !ala(Pea%%)la%a Beaa



54/57


DALAM PENANGGULANGAN BENCANADALAM PENANGGULANGAN BENCANA

M!(!$% K!'('( -!'& BUN *')' "!'&&'()!(!'$'( .'( #!" !$-!*%' '('$'((.'(& )!'&-'(''( )!('('('( #!('(')'*' '') '(') *'$$' #!('(' ?P- 177@

PA .'( "!"#%*'(% '- &++$*%('-%)!('('('( #!('(' *')' "!((&)!'#' )'*' K/L L'%((.' '' )!'#' P!"*'-!'& KPA/PPK/PPSPM/BP/BPP?P-177@

D''" ' !$*')' -%-' )' DIPA ''- K!%''()!('('('( #!('(' *'( .'( %*'& *')'

*%-!!-'%&'( -'")'% #!$'&%$(.' '( '('$'(,-%-' )' DIPA !$-!# *')' *%'")( *''"-' $!&!(%( )!('")( ?P- 17@

A('$'(*'(

)!'&-'(''(

P!$'(('


55/57

Pea#a)saaaPelaksaaa

A%%a&a


56/57

PENATAUSAHAANPENATAUSAHAAN PPELAKSANAAN ANGGARANELAKSANAAN ANGGARAN

P!'#' P!$#!(*''$''( #!$'(('


57/57

TERIMAKASIH

materi pp45 kpi

Documents