. . : : Istilah - istilah Anggaran : : . .

ABK

Anggaran Berbasis Kinerja

Performance-based budgeting: Indonesia’s overall approach to budgeting, with outcomes or performance being the measure of effective budgeting.

APBD

Anggaran Pendapatan dan Belanja Daerah

Local government budget: drafted by local governments and adopted by a “perda” following debate and agreement within DPRDs

APBD-M

Anggaran Pendapatan dan Belanja Daerah – Murni

Local government budget (in their “pure” form i.e. as approved by DPRD and not yet revised) – same as APBD.

APBD-P

Anggaran Pendapatan dan Belanja Daerah – Perubahan

Revised local government budget, as approved by DPRDs following a mid-year budget review process led by local governments

APBD-R

Anggaran Pendapatan dan Belanja Daerah – Realisasi

Realized local government budget (budget outcomes)

APBN

Anggaran Pendapatan dan Belanja Negara

State budget: national budget drafted by central government and, following discussion and negotiation, adopted as law by the DPR

APBN-M

Anggaran Pendapatan dan Belanja Negara – Murni

State budget (in its “pure” form i.e. as approved by DPR and not yet revised)—same as APBN

APBN-P

Anggaran Pendapatan dan Belanja Negara – Perubahan

Revised State budget, following mid-year budget review process and discussion and approval by the DPR

APBN-R

Anggaran Pendapatan dan Belanja Negara- Realisasi

Realized State budget (budget outcomes)

BAKN DPR RI

Badan Akuntabilitas Keuangan Negara, Dewan Perwakilan Rakyat, Republik Indonesia

National Financial Accountability Committee of the DPR

Banggar DPR RI

Badan Anggaran Dewan Perwakilan Rakyat Republik Indonesia

Budget Committee of the DPR: part of the DPR’s structure but it is not a Komisi (Standing Committee) (see entry for Komisi below).

Bansos

Bantuan Sosial

Social aid (a catch-all budget line item for social welfare allocations in both APBNs and APBDs)

Bappeda

Badan Perencanaan Pembangunan Daerah

Local Development Planning Agency: local (regional ) offices of Bappenas

Bappenas

Badan Perencanaan Pembangunan Nasional

National Development Planning Agency

BBHTB

Bea Perolehan Hak atas Tanah dan Bangunan

Fees on the acquisition of rights to land and buildings: a line item of budget revenue

BI

Bank of Indonesia

Indonesia’s central bank

BL

Belanja Langsung

Direct expenditure (“development expenditure”): money spent by a work unit to implement a specific program or activity. Cf. “indirect expenditure” (BTL)

BLBI

Bantuan Likuiditas Bank Indonesia

Bank of Indonesia liquidity assistance

BLT

Bantuan Langsung Tunai

Direct cash aid: a central government subsidy for the poor to compensate for high prices of basic items like fuel

BLUD

Badan Layanan Umum Daerah

Local community service agency: a local government work unit charged with providing public goods & services . District hospitals (RSUDs) are sometimes classed as BLUDs.

BOS

Bantuan Operasional Sekolah

School operational assistance: central government funding for primary and junior secondary schools throughout Indonesia in support of the national Nine Years of Obligatory Schooling Program

BPK RI

Badan Pemeriksa Keuangan Republik Indonesia

Audit Board of the Republic of Indonesia: Indonesia’s national audit office based in Jakarta with branch offices in every province

BPKD

Badan Pengelola Keuangan Daerah

Local government finance office: the financial management section of each local government

BPS

Badan Pusat Statistik

Central Bureau of Statistics (directly answerable to the President)

BTL

Belanja Tidak Langsung

Indirect expenditure: routine, administrative expenditure: the common costs incurred by a work unit in implementing the whole gamut of its programs and activities. Cf. “direct expenditure” (BL)

BUD

Bendahara Umum Daerah Regional budget office: located throughout Indonesia and under the control of BUN (see entry below)

BUMD

Badan Usaha Milik Daerah Local government owned enterprise/s, set up on local government initiative, funded by local government capital and managed by local governments. BUMDs can provide such services as water supply, management of market places and provision of tourism facilities, recreation parks etc. BUMDs are generally set up as PDs by local regulation (perda). In Indonesian, they are also generically termed “kekayan daerah yang terpisahkan”

BUMN

Badan Usaha Milik Negara State owned enterprise/s: the equivalent of BUMD at the national level

BUN 

Bendahara Umum Negara State Treasury Office: under the authority of the Director-General for the Budget, Ministry of Finance
bupati bupati Bupati, head of a kabupaten government: best left untranslated (“regent” in English has other connotations; “district head” is not specific enough)

BURT

Badan Urusan Rumah Tangga

In-house Affairs Committee of the DPR, part of the DPR’s bureaucracy

Cadangan valas Pemerintah Cadangan valuta asing Pemerintah Central government foreign exchange reserves

CALK 

Catatan atas Laporan Keuangan Notes on government financial report/s: key national Audit Board documents in accountability phase of budget cycle
camat camat Camat, head of a kecamatan (see entry below)

CSO – Civil society organization (same as NGO)
daerah daerah All sub-national regions/local government areas

DAK 

Dana Alokasi Khusus Special Allocation Fund, part of the “dana perimbangan” (see entry below) regional fiscal balance transfers system

Dana aspirasi 

“Aspiration funds”, budget allocations advanced to each DPR member for expenditure on developmental projects in his/her constituency, to be expended in cooperation with local governments

Dana insentif 

Dana insentif Fiscal transfers from the central government to local governments meeting specific criteria on sound budget management practices

Dana otsus 

Dana Otonomi Khusus 

Special autonomy funds/grants: paid to certain local governments (e.g. in Aceh and Papua) to assist with development of local autonomy

Dana Penyesuaian 

“Adjustment” funds: a fiscal transfer from the central government to regions to assist with specific development programs/activities.

Dana Perimbangan

Fiscal balance transfers from the central government to regions: This is Indonesia’s basic mechanism for transfer of budget support funds from Jakarta to regions. Key components are DBH, DAU, DAK, but see also entries on “dekonsentrasi”, “tugas pembantuan” and “dana penyesuaian”

DAU

Dana Alokasi Umum 

General Allocation Fund: a key element of the “dana perimbangan” (see above) system for transfer of Central general budget support to regions

DBH 

Dana Bagi Hasil 

Revenue Sharing Fund: an element of “dana perimbangan” (see entry above) system designed to return to regions proportionate shares of central government revenue derived from regions

DDUB 

Dana Daerah untuk Urusan Bersama 

Local funding for joint activities (with central government)

Defisit Anggaran Daerah 

Local government budget deficit

 
dekonsentrasi

Delegation of authority and funding by the Center to a region for discharge of a function not yet decentralized. These transfers do not form part of APBDs

DIPA K/L 

Daftar Isian Pelaksanaan Anggaran Kementerian/Lembaga 

Central government ministry/agency budget implementation check list: a key document in State budget processes. Each ministry/agency produces such a DIPA each year, detailing implementation of its budget

DISP 

Dana Infrastruktur Sarana dan Prasarana 

Infrastructure and Public Facilities Fund: a “dana penyesuaian” (see entry above) program

DJPK 

Direktorat-Jendral Perimbangan Keuangan (Kemenkeu) 

Directorate-General of Regional Fiscal Balance (within the Ministry of Finance)

DPA SKPD 

Dokumen Pelaksanaan Anggaran Satuan Kerja Pemerintah Daerah 

Budget implementation document of local government departments/agencies: equivalent to DIPA K/L at national level. Each SKPD (see entry below) produces such a document each fiscal year, detailing income, expenditure and financing

DPD 

Dewan Perwakilan Daerah 

Regional Representative Council: the 2nd or “upper” chamber of Indonesia’s bicameral national parliament. It has no substantive budgetary role

DPDFPPD 

Dana Penguatan Desentralisasi Fiskal Percepatan Pembangunan Daerah 

Fund to Strengthen Fiscal Decentralization to Speed up Local Development: a “dana penyesuaian” (see entry above) program

DPID 

Dana Penguatan Infrastruktur Daerah 

Fund to Strengthen Local Infrastructure: a “dana penyesuaian” (see entry above) program

DPIP 

Dana Percepatan Infrastruktur Pendidikan 

Fund to Speed up Development of Local Educational Infrastructure: a “dana penyesuaian” (see entry above) program

DPIPD 

Dana Penguatan Infrastruktur dan Prasarana Daerah 

Fund to Strengthen Local Infrastructure and Public Facilities: : a “dana penyesuaian” (see entry above) program

DPPA 

Dokumen Pelaksanaan Perubahan Anggaran 

Revised budget implementation document, used as a basis for implementation of APBN-Ps and APBD-Ps

DPPA-SKPD 

Dokumen Pelaksanaan Perubahan Anggaran – Satuan Kerja Perangkat Daerah 

Revised local government department/agency budget implementation document (DPA SKPD): used by SKPD as basis for implementing its revised budget (APBD-P)

DPPID 

Dana Percepatan Pembangunan Infrastruktur Daerah 

Fund to Speed up Development of Local Infrastructure: a “dana penyesuaian” (see entry above) program

DPR RI 

Dewan Perwakilan Rakyat Republik Indonesia 

House of Representatives of the Republic of Indonesia: Indonesia’s State legislature. Its functions include examination and adoption of all money bills (including APBN and APBN-P)

DPRD 

Dewan Perwakilan Rakyat Daerah 

Regional representative assembly (or local legislative assembly: a body of people’s representatives (elected for 5 years) in provinces, kabupatens and cities. Its budgetary role is to debate and eventually adopt local budgets by regulation (“perda”—see entry below). It also acts as a channel of communication between the people and the local executive (governor, bupati or mayor). To be distinguished from the national-level Regional Representative Council (DPD—see entry above).

DTT 

Dana Tidak Tersangka 

Unexpected funding: an important focus of Audit Board (BPK) reports on government financial management (LKPP and LKPD)

 
hibah

Grant/s: non-repayable grant/s in money or kind: a line item of revenue and expenditure in APBNs and APBDs.

ILPPD 

Informasi Laporan Pelaksanaan Pemerintahan Daerah 

Local governance implementation report submitted to central government annually

Jamkesmas

Jaminan Kesehatan Masyarakat 

Community health guarantees: directed specifically at the poor: a program funded by the central government

Jampersal 

Jaminan persalinan

Childbirth insurance, especially for the poor: a program financed by the central government

JPS 

Jaringan Pengaman Sosial 

Social safety net: a program administered by the central Ministry of Social Services directed specifically at the poor

Kabupaten 

kabupaten 

No counterpart word exists in English. The term refers to local government areas immediately below provinces and equal in status to cities. Numbering around 400, kabupatens are the backbone of Indonesia’s decentralized local government system. The term is best not translated (“regency” and “district” do not quite convey its meaning)

Kecamatan 

kecamatan 

No counterpart word exists in English: sub-district. Several of these administrative units make up a kabupaten or city local government area. They are not classed as “pemda” and so do not have APBDs or DPRDs.

Kekayaan daerah yang dipisahkan 

Local own source assets (a sub-item in local budgets): a catch-all term encompassing assets (including BUMDs—see entry above) owned by a pemda

KL Kementerian/Lembaga 

Central government ministries and/or agencies

Komisi DPR 

Komisi Dewan Perwakilan Rakyat 

Sectoral Commissions (or Committees) of the House of Representatives. These (currently 11) commissions mirror the work of groups of government ministries and agencies, termed their government “counterparts” (mitra); they play a key role in DPR budget discussion and approval processes.

KUA 

Kebijakan Umum Anggaran 

General budgetary policies: an essential document in the budget formulation stage, detailing policies on revenue, spending & financing and other basic policy approaches. It requires DPR or DPRD endorsement before draft budgets are submitted

KUA-PPAS 

Kebijakan Umum Anggaran – Prioritas dan Plafon Anggaran 

General budget policies – provisional budget priorities and funding levels: a combination of KUA and PPAS (see entry below)

KUR 

Kredit Usaha Rakyat 

People’s business credit

Laporan audit BPK 

Laporan Audit Badan Pemeriksa Keuangan 

National Audit Board report/s: key documents in the accountability phase of budget cycle

LHP 

Laporan Hasil Pemeriksaan 

Report of audit findings: audit reports issued by national Audit Board (BPK)

LKPD 

Laporan Keuangan Pemerintah Daerah 

Report on local government finances: an essential document in the budget accountability stage. It reports on budget outcomes for the year just past and is issued by local office of the Audit Board

LKPJ 

Laporan Keterangan Pertanggungjawaban 

Public accountability report on budget implementation presented by local government heads to DPRDs

LKPP 

Laporan Keuangan Pemerintah Pusat 

Central government financial report, reporting on budget outcomes for the year just past: important document in accountability phase of budget cycle

LPDS 

Lain Lain Pendapatan Daerah yang Sah 

Other Lawful Local Revenue (of a provincial, kabupaten or city government): a line item of income in APBDs

LRA KL 

Laporan Realisasi Anggaran Kementerian/Lembaga 

Central government ministry/agency report/s on budget outcomes (realized budget): a key document in accountability phase of budget cycle

LSM 

Lembaga Swadaya Masyarakat 

Non-governmental organization (NGO)

musrembang Same as musrenbang (see entry below)

musrenbang Musyawarah Perencanaan Pembangunan 

Community consultations on development planning held annually from the village level (in January) to the national level (in May). Musrenbang outcomes are part of planning phase of APBN and APBD budget cycle

musrenbangnas 

Musyawarah Perencanaan Pembangunan Nasional 

National-level community consultations on development planning

Neraca

Balance sheet/s: a document relevant to the accountability phase of the budget cycle

Nota Keuangan

Budget statement: policy document accompanying draft budgets at both national and local level

OMS

Organisasi Masyarakat Sipil 

Civil Society Organization or NGO

PAD 

Pendapatan Asli Daerah 

Local Own-source Revenue: a line item of income in APBDs

PBB 

Pajak Bumi dan Bangunan 

Land and building taxes

PDB 

Produk Domestik Bruto 

Gross Domestic Product (GDP)

PDN 

Pendapatan Dalam Negeri 

Domestic revenue at the national (APBN) level

PDRB 

Produk Domestik Regional Bruto 

Local Gross Domestic Product (GDP) of a local government area
pembiayaan Financing: budget funds (either incoming or outgoing) provided for a purpose but which are required to be repaid to the budget at some time

Pemda 

Pemerintah Daerah 

Regional, local or sub-national governments (i.e. provincial, kabupaten or city) which currently (August 2012) number just over 524 throughout Indonesia

Pemerintah Pusat 

The President of the Republic of Indonesia and the governmental structure he controls

Pemekaran daerah

Creation of a new autonomous region by dividing an existing region into two new entities

Pendapatan

Income

Penerimaan

Revenue

Penjabaran APBD

Penjabaran Anggaran Pendapatan Belanja Daerah

Outline of local government budget

Perda 

Peraturan daerah

Local DPRD regulation: DPRDs have no power to pass laws (undang-undang)—which is the sole preserve of the DPR

Perda APBD 

Peraturan Daerah tentang Anggaran Pendapatan Belanja Daerah 

Local DPRD regulation approving APBD: this marks beginning of implementation phase of budget cycle

Perkada 

Peraturan Kepala Daerah 

Local head of government regulation

Perkada Penjabaran APBD 

Peraturan Kepala Daerah tentang Penjabaran APBD 

Local head of government regulation detailing implementation of APBD: issued at beginning of implementation stage of budget cycle

PIK KL 

Pagu Indikatif Kementerian/Lembaga 

Central government ministry/agency indicative funding 

ceilings: circulated by circular letter as input into discussion stage of budgetary cycle

PIK SKPD 

Pagu Indikatif Satuan Kerja Perangkat Daerah 

Local government department/agency indicative funding ceilings: circulated by circular letter as input into discussion stage of budgetary cycle

Pilkada 

Pemilihan Kepala Daerah 

Local elections for a head of government (governor (in provinces), bupati (in kabupatens) and mayor (in cities)

Piutang daerah Local government funds receivable: money owed and still to be repaid to a local government – a line item in local budgets.

PKH 

Program Keluarga Harapan 

Hope for Families Program

PMH 

Pemberantasan Mafia Hukum 

Eradication of judiciary mafia

PMK 

Peraturan Menteri Keuangan 

Minister of Finance regulation

PMKAK 

Peraturan Menteri Kerangka Acuan Kerja 

Ministerial regulation on terms of reference for departmental work

PNBP 

Penerimaan Negara Bukan Pajak 

State non-tax revenue at the national level

PNPM 

Program Nasional Pemberdayaan Masyarakat 

National Community Empowerment Program: a major national poverty-eradication program funded by the central government and the World Bank with co-financing at the local government level

PP 

Peraturan Pemerintah 

Central government regulation

PPA 

Plafon dan Prioritas Anggaran 

Budget priorities and individual program funding ceilings, as approved by DPRD; used by SKPDs to finalize their RKA SKPDs

PPAS 

Plafon dan Prioritas Anggaran Sementara 

Interim budget priorities and funding ceilings used (but not yet approved by DPRD) by SKPDs to draft their RKA SKPD

PPKD 

Pejabat Pengelola Keuangan Daerah 

Head of local government financial management office (SKPKD)

PU 

Pekerjaan umum 

Public works

RAPBD 

Rancangan Anggaran Pendapatan dan Belanja Negara 

Draft local government budget (APBD), submitted to DPRD at beginning of discussion phase of budget cycle

RAPBN 

Rancangan Anggaran Pendapatan dan Belanja Negara 

Draft State budget (APBN), submitted to the DPR by the President at beginning of discussion phase of budget cycle region – Any area of Indonesia at the sub-national level, specifically local government areas (provinces, kabupatens and cities).

Remunerasi 

Extra remuneration (for civil servants) – a national government policy in lace from 1 Sept 2011 to 31 Dec 2012 aimed at eradication corruption in the civil service

Renja KL 

Rencana kerja Kementerian/Lembaga

 Central government Ministry/Agency-specific Work Plans: a document produced by each ministry and public agency in budget planning phase, outlining work plans for the fiscal year ahead

Renja SKPD 

Rencana Kerja Satuan Kerja Perangkat Daerah 

Local government department/agency work plan/s: a document produced by each local government department or agency in budget planning phase, outlining work plans for fiscal year ahead

Renstra KL 

Rencana Strategis Kementerian/Lembaga 

Central government ministry/agency strategic plan(s): a document produced for the budget planning phase

Renstra SKPD 

Rencana Strategis Satuan Kerja Perangkat Daerah 

Local government department/agency strategic work plan/s: a document produced by each local government department or agency in budget planning phase

retribusi

Fees and charges for services provided (a budget revenue line item)

RKA KL 

Rencana Kerja dan Anggaran Kementerian/Lembaga 

Central government Ministry/Agency Work Plans and Budgets: a document produced by each ministry and public agency for discussion phase of budgetary cycle

RKA SKPD 

Rencana Kerja dan Anggaran – Satuan Kerja Perangkat Daerah 

Local government department/agency budget and work plan/s: a document produced by each local government department/agency as a basis for production of draft APBDs: it details revenue, proposed expenditure on programs/activities and financing and is a key document in discussion phase of budgetary cycle

RKP 

Rencana kerja Pemerintah 

Government-wide work plans at the central and local government level: a whole of government budget planning document produced each year and issued by Presidential or local head-of-government regulation

RKPD 

Rencana Kerja Pemerintah Daerah 

Local government work/development plan/s: a whole of government local planning document produced each year in preparation for APBD and issued by local head of government regulation (“perkada”)

RKP Desa

Rencana Kerja Pembangunan Desa 

Plans for village-level development, agreed on during the musrenbang process which all of Indonesia’s approx. 72 000 villages are required to hold every year: they form part of the budget planning process.

RPJM 

Rencana Pembangunan Jangka Menegah 

Medium term (5 year) development plans drawn up at all levels (from the national to the village level). RPJMs underpin “musrenbang” process and are part of planning phase of budget cycle.

RPJMD 

Rencana Pembangunan Jangka Menegah Daerah 

Local go government medium term (5 year) development plan/s: taken into account in planning stage of APBD budget cycle

RPJP 

Rencana Pembangunan Jangka Panjang 

Long term development plan both at central and local government level: a budget planning document

RSUD 

Rumah Sakit Umum Daerah 

District base hospital: located in large cities in regional areas
Rumah aspirasi – “home/s for aspirations” of the people: a form of DPR presence in regions for keeping in closer contact with community aspirations

RUU APBN 

Rancangan Undang-undang tentang Anggaran Pendapatan Belanja Negara 

Draft bill on State budget, submitted to the DPR by the President with budget statement at beginning of budget discussion phase of budget cycle

SiLPA Sisa Lebih Penggunaan Anggaran 

Unspent funds at end of fiscal year, carried forward to ensuing year

SIMKARI 

Sistem Informasi Manajemen Kejaksaan 

Republic Indonesia Attorney-General’s Department information management system

SKPD 

Satuan Kerja Perangkat Daerah 

Local government work unit/department/agency

SKPKD 

Satuan Kerja Pengelola Keuangan Daerah 

Office of local government chief financial officer or treasurer (see SKPD)

SPM 

Standar Pelayanan Minimal 

Minimum standards of service: applicable to public services pemda are obliged to provide. SPM are set at provincial level and regularly updated Sub-national government – Any local (regional) government at the provincial, kabupaten or city level

TA 

Tahun Anggaran 

Financial/fiscal year: same as calendar year in Indonesia

Tipikor 

Tindak Pidana Korupsi 

Criminal act(s) of corruption. There are special courts to try these cases

TMP 

Tidak Memberikan Pendapat 

“Disclaimer opinion” in Audit Board (BPK) report

TNP2K 

Tim Nasional Percepatan Penanggulangan Kemiskinan 

National Team for Accelerating Poverty Reduction

Tugas pembantuan

Co-administration: an arrangement whereby the central government co-administers not yet decentralized functions with local governments and provides the requisite funding

TW

Tidak wajar

“Adverse opinion” in Audit Board (BPK) report

UKP4 

Unit Kerja Presiden Bidang Pengawasan dan Pengendalian Pembangunan 

Presidential work unit on Oversight and Control of Development

UMKM 

Usaha Micro, Kecil dan Menegah 

Micro, Small and Medium-sized Enterprises

UU 

Undang-undang 

Law/s: the passage of which is the exclusive prerogative of the DPR

UU APBN 

Undang-undang tentang Anggaran Pendapatan Belanja Negara 

State budget law, as adopted/approved by the DPR each year at end of budget discussion phase of budget cycle

UU APBN-P 

Undang-undang tentang Anggaran Pendapatan Belanja Negara-Perubahan 

Revised State budget law, as approved by the DPR each year at end of discussion phase of budget revision cycle

UU KIP

Undang-undang Keterbukaan Informasi

Publik Law No. 14/2008 concerning freedom of access to public information

Wali kota

Mayor: head of government in city local government areas (of which there are just over 90 throughout Indonesia).

WDP

Wajar Dengan Pengecualian

“Qualified opinion” in Audit Board (BPK) report

WTP

Wajar Tanpa Pengecualian

“Unqualified opinion” in Audit Board (BPK) report