ANGGARAN PENDIDIKANBY : TEAM TEACHINGMADE BY DEDY AKDEFINISI ANGGARANBudget may be defined asthe financial plan for the future, usually for one year but posibly a longer or shorter period of time, (Thomas H. Jones, 1!":##$.B%&'e( me)%*a+an )en,ana o*e)as-ona. /an' &-n/a(a+an se,a)a +%an(-(a(-0 &a.am 1en(%+ sa(%an %an' /an' &-'%na+an se1a'a- *e&oman &a.am me.a+sana+an +e'-a(an .em1a'a &a.am +%)%n 2a+(% (e)(en(% (Nanan' Fa((ah, #333$MADE BY DEDY AKPENGANGGARANPen'an''a)an me)%*a+an *)oses +e'-a(an a(a% *)oses *en/%s%nan an''a)anPen'an''a)an se+(o) *%1.-+ 1e)1e&a &en'an *e)%sahaans2as(a. Ka)ena *en''an'a)an se+(o) *%1.-+ .e1-h 1an/a+ m%a(an *o.-(-s se&an'+an *e)%sahaan s2as(a )e.a(-0.e1-h +e,-. m%a(an *o.-(-sn/a.Se.a-n -(% 1a'- se+(o) *%1.-+ an''a)an(-&a+ han/a se1a'a-se1%ah )en,ana (ah%nan (e(a*- 4%'a me)%*a+an 1en(%+ a+%n(a1-.-(as a(as *en'e.o.aan &ana *%1.-+ /an' &-1e1an+an +e*a&an/a.MADE BY DEDY AKKARAKTERISTIK ANGGARANAn''a)an mem-.-+- &%a s-s-, /a-(% s-s- *ene)-maan &an *en'e.%a)an.S-s- *ene)-maan men''am1a)+an *e)o.ehan a(a% 1esa)n/a &ana /an' &-(e)-ma o.eh .em1a'a &a)- se(-a* s%m1e) &ana, m-sa.n/a &a)- *eme)-n(ah, mas/a)a+a(, o)an' (%a *ese)(a &-&-+ &an s%m1e)5s%m1e) .a-nn/a.s-s- *en'e.%a)anmen''am1a)+an 1esa)n/a 1-a/a /an' ha)%s &-+e.%a)+an %n(%+ (-a* +om*onen *)o')am.Is(-.ah5-s(-.ah /an' .a6-m %n(%+*en'e.%a)an an''a)an a&a.ah&ana )%(-n &an &ana *em1an'%n ( recurrent expenditure dan capital expenditure).MADE BY DEDY AKF7NGSI ANGGARANA.a( *e)en,anaanA.a( Pen'en&a.-anA.a( +e1-4a+anA.a( Po.-(-+A.a( Koo)&-nas- &an +om%n-+as-A.a( Pen-.a-an K-ne)4aA.a( Mo(-8as-MADE BY DEDY AKo)'an-sas- (ah% a*a /an' ha)%s &-.a+%+an &an +ea)ah mana +e1-4a+an &-1%a(men'h-n&a)- a&an/a *en'e.%a)an /an' (e).a.% 1esa) (overspending$ a(a% a&an/a *en''%naan &ana /an' (-&a+ semes(-n/a (misspending$menen(%+an a)ah a(as +e1-4a+an (e)(en(%&a*a( &-.-ha( +om-(men *en'e.o.a &a.am me.a+sana+an*)o')am5*)o')am /an' (e.ah &-4an4-+anmen'e(ah%- a*a /an' ha)%s &-.a+%+an &an a*a /an' a+an &-.a+%+an o.eh mas-n'5mas-n' 1a'-an a(a% %n-( +e)4a .a-nn/ahen&a+n/a 4an'an (e).a.% (-n''- seh-n''a (-&a+ &a*a( &-*en%h- 4%'a 4an'an (e).a.% )en&ah seh-n''a (e).a.% m%&ah &-,a*a-%+%)an /an' 1-sa men4a&- *a(o+an a*a+ah s%a(% 1a'-an9%n-( +e)4a (e.ah memen%h- (a)'e( 1a-+ 1e)%*a (e).a+sanan/a a+(-8-(as ma%*%n (e)*en%h-n/a e0-s-ens- 1-a/aPRINSIP PENY7S7NAN ANGGARAN:(o)-sas- o.eh .e'-s.a(-0Kom*)ehens-09men/e.%)%hKe%(%han a)(-n/a sem%a *ene)-maan &an *en'e.%a)an(e)se1%( (e),a+%* &a.am sa(% &ana %m%mNondiscretionary a*)o*)-as-, 4%m.ah /an' &-se(%4%- .e'-s.a(-0 ha)%s (e)man0aa(+an se,a)a e+onom-sPe)-o&-+A+%)a(Je.asT)ans*a)ans-MADE BY DEDY AKPR:SED7R PENY7S7NAN ANGGARANMen'-&en(-0-+as- +e'-a(an5+e'-a(an /an' a+an &-.a+%+an se.ama *e)-o&e an''a)anMen'-&en(-0-+as- s%m1e)5s%m1e) /an' &-n/a(a+an &a.am %an', 4asa &an 1a)an'Sem%a s%m1e) &-n/a(a+an &a.am 1en(%+ %an' se1a1 an''a)an*a&a &asa)n/a me)%*a+an *e)n/a(aan0-nans-a.Mem0o)m%.as-+an an''a)an &a.am 1en(%+ 0o)ma( /an' (e.ah &-se(%4%- &an &-*e))'%na+an o.eh -ns(ans- (e)(en(%Men/%s%n %s%.an an''a)an%n(%+ mem*e)o.eh *e)se(%4%an &an *-ha+ /an' 1e)2enan'Me.a+%+an)e8-s- %s%.an an''a)anPe)se(%4%an )e8-s- %s%.an an''a)anPen'esahan an''a)anMADE BY DEDY AKBENT7K5BENT7K ANGGARANAn''a)an B%(-)5Pe) B%(-) (Line Item Budget)An''a)an P)o')am (Program Budget System$An''a)an Be)&asa)+an K-ne)4a (Pe)0o)man,e ; Base& B%&'e($PPBS9 SP< (P.ann-n' P)o')am-n' B%&'e(-n' S/s(em9 S-s(em Pe)en,anaan Pen/%s%nan *)o')am = *en'an'a)an$An''a)an Be)1as-s No. (>e)o Base& B%&'e(9>BB$MADE BY DEDY AKPENY7S7NAN ANGGARANMADE BY DEDY AKINSTR7MEN ANGGARAN RAPBN ?a&a.ah )en,ana +e%an'an (ah%nan *eme)-n(ahan ne'a)a In&ones-a /an' &-se(%4%- o.eh De2an Pe)2a+-.an Ra+/a(. APBN 1e)-s- &a0(a) s-s(ema(-s &an (e)*e)-n,- /an' mem%a( )en,ana *ene)-maan &an *en'e.%a)an ne'a)a se.ama sa(% (ah%n an''a)an (1 Jan%a)- 5 @1 Desem1e)$. APBN, Pe)%1ahan APBN, &an Pe)(an''%n'4a2a1an APBN se(-a* (ah%n &-(e(a*+an &en'an 7n&an'57n&an'.RAPBDa&a.ah )en,ana +e%an'an (ah%nan *eme)-n(ahDae)ah /an' &-se(%4%- o.eh De2an Pe)2a+-.an Ra+/a( Dae)ah. APBD 1e)-s- &a0(a) s-s(ema(-s &an (e)*e)-n,- /an' mem%a( )en,ana *ene)-maan &an *en'e.%a)an&ae)ah se.ama sa(% (ah%n an''a)an (1 Jan%a)- 5 @1 Desem1e)$. MADE BY DEDY AKTAHAPAN DAAAM APBN9APBDPENY7S7NAN APBN9APBDPEAAKSANAAN APBN9APBDPERTANGG7NGJABABAN APBN9APBDMADE BY DEDY AKPENY7S7NAN APBN9APBDPeme)-n(ah men'a4%+an Ran,an'an APBN9APBD &a.am 1en(%+ R77 (en(an' APBN9APBD +e*a&a DPR9DPRD. Se(e.ah me.a.%- *em1ahasan, DPR9DPRD mene(a*+an 7n&an'57n&an' (en(an' APBN9APBD se.am1a(5.am1a(n/a # 1%.anC1D se1e.%m (ah%n an''a)an &-.a+sana+an.MADE BY DEDY AKPEAAKSANAAN APBN9APBDSe(e.ah APBN9APBD &-(e(a*+an &en'an 7n&an'57n&an', *e.a+sanaan APBN9APBD &-(%an'+an .e1-h .an4%( &en'an Pe)a(%)an P)es-&en9Pe)'%19Pe)2a.9Pe)1%*Be)&asa)+an *e)+em1an'an, &- (en'ah5(en'ah 1e)4a.ann/a (ah%n an''a)an, APBN9APBD &a*a( men'a.am- )e8-s-9*e)%1ahan. 7n(%+ me.a+%+an )e8-s- APBN9APBD, Peme)-n(ah ha)%s men'a4%+an R77 Pe)%1ahan APBN9APBD %n(%+ men&a*a(+an *e)se(%4%an DPR9DPRD.Pe)%1ahan APBN9APBD &-.a+%+an *a.-n' .am1a( a+h-) Ma)e(, se(e.ah *em1ahasan &en'an Ba&an an''a)an DPR9DPRDMADE BY DEDY AKPERTANGG7NGJABABAN APBN9APBDSe.am1a(n/a E 1%.an se(e.ah (ah%n an''a)an 1e)a+h-), P)es-&en9G%1e)n%)9B%*a(-men/am*a-+an R77 (en(an' Pe)(an''%n'4a2a1an Pe.a+sanaan APBN9APBD +e*a&a DPR 9DPRD 1e)%*a Aa*o)an +e%an'an /an' (e.ah &-*e)-+sa o.eh Ba&an Peme)-+sa Ke%an'an.MADE BY DEDY AKSTR7KT7R APBN9APBDBelanja Pemerintah Pusat, a&a.ah 1e.an4a /an' &-'%na+an %n(%+ mem1-a/a- +e'-a(an *em1an'%nan Peme)-n(ah P%sa(, 1a-+ /an' &-.a+sana+an &- *%sa( ma%*%n &- &ae)ah (&e+onsen()as- &an (%'as *em1an(%an$. Be.an4a Peme)-n(ah P%sa( &a*a( &-+e.om*o++an men4a&-: Be.an4a Pe'a2a-, Be.an4a Ba)an', Be.an4a Mo&a., Pem1-a/aan B%n'a 7(an', S%1s-&- BBM &an S%1s-&- Non5BBM, Be.an4a H-1ah, Be.an4a Sos-a. ((e)mas%+ Penan''%.an'an Ben,ana$, &an Be.an4a Aa-nn/a.Belanja Daerah, A&a.ah 1e.an4a /an' &-1a'-51a'- +e Peme)-n(ah Dae)ah, %n(%+ +em%&-an mas%+ &a.am *en&a*a(an APBD &ae)ah /an' 1e)san'+%(an. Be.an4a Dae)ah me.-*%(-: Dana Ba'- Has-.Dana A.o+as- 7m%mDana A.o+as- Kh%s%sDana :(onom- Kh%s%s.MADE BY DEDY AKINDIKAT:R PENY7S7NAN APBN9APBDP)o&%+ Domes(-+ B)%(o (PDB$ &a.am )%*-ahPe)(%m1%han e+onom- (ah%nan (F$In0.as- (F$N-.a- (%+a) )%*-ah *e) 7SDS%+% 1%n'a SBI @ 1%.an (F$Ha)'a m-n/a+ -n&ones-a (7SD91a)e.$ P)o&%+s- m-n/a+ In&ones-a (1a)e.9ha)-$MADE BY DEDY AKF7NGSI APBN9APBDFungsi otorisasiFungsi perencanaanFungsi pengawasanFungsi alokasiFungsi distribusiFungsi stabilisasiMADE BY DEDY AKPRINSIP PENY7S7NAN APBNASPEK PENDAPATAN5 In(ens-0-+as- *ene)-maan an''a)an &a.am 4%m.ah &an +e,e*a(an *en/e(o)an.-In(ens-0-+as- *ena'-han &an *em%n'%(an *-%(an' ne'a)a.-Pen%n(%(an 'an(- )%'- a(as +e)%'-an /an' &-&e)-(a o.eh ne'a)a &an *en%n(%(an &en&aASPEK PENGEA7ARAN-Hema(, e0es-en, &an ses%a- &en'an +e1%(%han.-Te)a)ah, (e)+en&a.-, ses%a- &en'an )en,ana *)o')am a(a% +e'-a(an.-Sema+s-mah m%n'+-n men''%na+an has-. *)o&%+s- &a.am ne'e)- &en'an mem*e)ha(-+an +emam*%an a(a% *o(ens- nas-ona..MADE BY DEDY AKA>AS PENY7S7NAN APBNKeman&-)-an, /a-(% men-n'+a(+an s%m1e) *ene)-maan &a.am ne'e)-.Pen'hema(an a(a% *en-n'+a(an e0es-ens- &an *)o&%+(-8-(as.Pena4aman *)-o)-(as *em1an'%nanMen-(-+ 1e)a(+an *a&a a6as5a6as &an %n&an'5%n&an' ne'a)aMADE BY DEDY AKS7MBER PENDAPATAN NEGARAPAJAK P7SAT*a4a+5*a4a+ /an' &-+e.o.a o.eh Peme)-n(ah P%sa( /an' &a.am ha. -n- se1a'-an &-+e.o.a o.eh D-)e+(o)a( Jen&e)a. Pa4a+ 5 De*a)(emen Ke%an'anPAJAK DAERAH*a4a+5*a4a+ /an' &-+e.o.a o.eh Peme)-n(ah Dae)ah 1a-+ &- (-n'+a( P)o*-ns- ma%*%n Ka1%*a(en9Ko(aMADE BY DEDY AKKARAKTERISTIK APBDAPBD &-s%s%n o.eh DPRD 1e)sama5sama &en'an +e*a.a &ae)ahPen&e+a(an /an' &-*a+a- &a.am men/%s%n an''a)an a&a.ah *en&e+a(an line item a(a% *en&e+a(an ()a&-s-ona.. Da.am *en&e+a(an -n-, an''a)an &-s%s%n 1e)&asa)+an 4en-s *ene)-maan &an *en'e.%a)anS-+.%s APBD (e)&-)- a(as *e)en,anaan, *e.a+sanaan, *en'a2asan &an *eme)-+saan, se)(a *en/%s%nan &an *ene(a*an *e)h-(%n'an APBD (Pe)(an''%n'4a2a1an (e)se1%( &-.a+%+an &en'an men/am*a-+an *e)h-(%n'an APBD +e*a&a men(e)- &a.am ne'e)- %n(%+ *em&a (-n'+a( I &an +e*a&a '%1e)n%) %n(%+ *em&a (-n'+a( II, 4a&-, *e)(an''%n'4a2a1an -n- 1e)s-0a( 8e)(-+a..$Pen'a2asan (e)ha&a* *en'e.%a)an &ae)ah &-.a+%+an 1e)&asa)+an +e(aa(an (e)ha&a* (-'a %ns%) %(ama, /a-(% %ns%) +e(aa(an *a&a *e)a(%)an *e)%n&an'an /an' 1e).a+%, %ns%) +ehema(an &an e0-s-ens-, &an has-. *)o')am (%n(%+ *)o/e+5*)o/e+ &ae)ah$MADE BY DEDY AKAPBD se+a)an' &-&asa)- *a&a Pe)a(%)an Men(e)- Da.am Ne'e)- (Pe)men&a')-$ Nomo) 1@ Tah%n #33E (en(an' Pe&oman Pen'e.o.aan Ke%an'an Dae)ah. Pe)a(%)an5*e)a(%)an &- e)a )e0o)mas- +e%an'an &ae)ah men'-s/a)a(+an a'a) .a*o)an +e%an'an sema+-n -n0o)ma(-0. 7n(%+ -(%, &a.am 1en(%+ /an' 1a)%, APBD (e)&-)- a(as (-'a 1a'-an /a-(% *en&a*a(an, 1e.an4a, &an *em1-a/aan.MADE BY DEDY AKDa.am 1en(%+ APBD /an' 1a)%, *en&a*a(an 4%'a &-1a'- men4a&- (-'a +a(e'o)-, /a-(% *en&a*a(an as.- &ae)ah (PAD$, &ana *e)-m1an'an, &an *en&a*a(an .a-n5.a-n &ae)ah /an' sah. Be.an4a &-1a'- +e&a.am em*a( 1a'-an, /a-(% 1e.an4a a*a)a(%) ne'a)a, 1e.an4a *e.a/anan *%1.-+, 1e.an4a 1a'- has-. &an 1an(%an +e%an'an, &an 1e.an4a (-&a+ (e)&%'a. MADE BY DEDY AKBe.an4a *e.a/anan *%1.-+ &-+e.om*o++an men4a&- (-'a, /a-(% 1e.an4a a&m-n-s()as- %m%m, 1e.an4a o*e)as- &an *eme.-ha)aan, &an 1e.an4a mo&a..Pem1-a/aan a&a.ah s%m1e)5s%m1e) *ene)-maan &an *en'e.%a)an &ae)ah /an' &-ma+s%&+an %n(%+ men%(%* defisit an''a)an a(a% a.o+as- surplus an''a)an. MADE BY DEDY AKPEAAKSANAAN APBDSem%a *ene)-maan &ae)ah 2a4-1 &-se(o) se.%)%hn/a +e Re+en-n' Kas 7m%m Dae)ahPen'e.%a)an a(as 1e1an APBD &a.am sa(% (ah%n an''a)an han/a &a*a( &-.a+sana+an se(e.ah APBD (ah%n an''a)an /an' 1e)san'+%(an &-(e(a*+an &a.am Pe)a(%)an Dae)ahDa.am ha. *e)a(%)an &ae)ah se1a'a-mana &-ma+s%& &a.am *o-n # (-&a+ &-se(%4%- DPRD, %n(%+ mem1-a/a- +e*e).%an se(-a* 1%.an *eme)-n(ah &ae)ah &a*a( me.a+sana+an *en'e.%a)an se(-n''-5(-n''-n/a se1esa) )ea.-sas- APBD (ah%n an''a)an se1e.%mn/a.MADE BY DEDY AKKe*a.a SKPD men/%s%n &o+%men *e.a+sanaan an''a)an %n(%+ SKPD /an' &-*-m*-n 1e)&asa)+an a.o+as- an''a)an /an' &-(e(a*+an o.eh +e*a.a &ae)ahPen''%na an''a)an me.a+sana+an +e'-a(an se1a'a-mana (e)se1%( &a.am &o+%men *e.a+sanaan an''a)an /an' (e.ah &-sah+an.Pen''%na an''a)an 1e)ha+ men'%4-, mem1e1an+an *a&a ma(a an''a)an /an' &-se&-a+an &an meme)-n(ah+an *em1a/a)an (a'-han a(as 1e1an APBDMADE BY DEDY AKPem1a/a)an a(as (a'-han /an' &-1e1an+an APBD &-.a+%+an o.eh 1en&aha)a %m%m &ae)ahPem1a/a)an a(as (a'-han /an' &-1e1an+an APBD (-&a+ 1o.eh &-.a+%+an se1e.%m 1a)an' &an9a(a% 4asa &-(e)-ma.Dae)ah &a*a( mem1en(%+ &ana ,a&an'an '%na men&ana- +e1%(%han /an' (-&a+ &a*a( &-1e1an+an &a.am sa(% (ah%n an''a)an /an' &-(e(a*+an &en'an *e)a(%)an &ae)ahMADE BY DEDY AKDana ,a&an'an se1a'a-mana &-ma+s%& *a&a *o-n ! &a*a( 1e)s%m1e) &a)- *en/-s-han a(a% *ene)-maan APBD +e,%a.- &a)- DAK, *-n4aman &ae)ah &an *ene)-maan .a-n /an' *en''%naann/a &-1a(as- %n(%+ *en'e.%a)an (e)(en(%Pen''%naan &ana ,a&an'an &a.am sa(% (ah%n an''a)an men4a&- *ene)-maan *em1-a/aan APBD &a.am (ah%n an''a)an /an' 1e)sanMADE BY DEDY AKDana ,a&an'an &-(em*a(+an &a.am )e+en-n' (e)sen&-)- &a.am Re+en-n' Kas 7m%m Dae)ahDa.am ha. &ana ,a&an'an /an' 1e.%m &-'%na+an ses%a- &en'an *e)%n(%++ann/a, &ana (e)se1%( &a*a( &-(em*a(+an &a.am 0o)(o*o.-o /an' mem1e)-+an has-. (e(a* &en'an )es-+o )en&ahPeme)-n(ah Dae)ah &a*a( me.a+%+an +e)4asama &en'an *-ha+ .a-n a(as &asa) *)-ns-* sa.-n' men'%n(%n'+anMADE BY DEDY AKKe)4asama &en'an *-ha+ .a-n (e)se1%( &-(e(a*+an &en'an *e)a(%)an &ae)ahAn''a)an /an' (-m1%. a+-1a( &a)- +e)4asama (e)se1%( &-,an(%m+an &a.am APBDDa.am +ea&aan &a)%)a(, *eme)-n(ah &ae)ah &a*a( me.a+%+an 1e.an4a &a)- APBD /an' 1e.%m (e)se&-a an''a)ann/aBe.an4a (e)se1%( se.an4%(n/a &-%s%.+an &a.am )en,ana *e)%1ahan APBD &an9a(a% &-sam*a-+an &a.am Aa*o)an Rea.-sas- An''a)anMADE BY DEDY AKPe)%1ahan APBD &-(e(a*+an se.am1a(5.am1a(n/a (-'a 1%.an se1e.%m 1e)a+h-)n/a (ah%n an''a)anPe)%1ahan APBD han/a &a*a( &-.a+%+an sa(% +a.- &a.am sa(% (ah%n an''a)an, +e,%a.- &a.am +ea&aan .%a) 1-asaMADE BY DEDY AKPR:SES PENY7S7NAN RAPBDMADE BY DEDY AKBENT7K PAJAK P7SATPa4a+ Pen'has-.an (PPh$Pa4a+ Pe)(am1ahan N-.a- (PPN$Pa4a+ Pen4%a.an a(as Ba)an' Me2ah (PPn BM$Bea Me(e)a-Pa4a+ B%m- &an Ban'%nan (PBB$Bea Pe)o.ehan Ha+ A(as Tanah &an Ban'%nan (BPHTB$MADE BY DEDY AKBENT7K PAJAK DAERAHPAJAK PR:PINSIa.Pa4a+ Ken&a)aan Be)mo(o) &an Ken&a)aan &- A(as A-)?1.Bea Ba.-+ Nama Ken&a)aan Be)mo(o) &an Ken&a)aan &- A(as A-)?,.Pa4a+ Bahan Ba+a) Ken&a)aan Bemo(o)?&.Pa4a+ Pen'am1-.an &an Peman0aa(an A-) Ba2ah Tanah &an A-) Pe)m%+aan.PAJAK KAB7PATEN9K:TAa.Pa4a+ Ho(e.?1.Pa4a+ Res(o)an?,.Pa4a+ H-1%)an?&.Pa4a+ Re+.ame?e.Pa4a+ Pene)an'an Ja.an?0.Pa4a+ Pen'am1-.an Bahan Ga.-an Go.on'an C?'.Pa4a+ Pa)+-).MADE BY DEDY AKMANFAAT PAJAKmen%n4an' 4a.ann/a )o&a *eme)-n(ahan &an *em1-a/aan *em1an'%nan.MADE BY DEDY AKTERIMA KASIHMADE BY DEDY AK