Lesson 2 Belajar Pengelolaan Keuangan Daerah Kabupaten Karanganyar Part 2

Summary

This video explores regional financial management within the Karang Anyar Regency Government, focusing on the APBD (Regional Budget) structure. It covers income sources, including local revenue and transfers, and expenditure categories such as operational costs and capital spending. The video details financial administration procedures, including budget preparation, income management, and various financial documentation like SPP, SPM, and SP2D. Key policies around cash reserves, payments, and the accountability of regional losses are also discussed, along with procurement procedures for goods and services under varying value thresholds, all in compliance with regional regulations.

Takeaways

• 😀 The APBD structure consists of income (local original income, transfer income, and other legitimate income), expenditure (operating, capital, and unexpected spending), and financing (receipts and expenditure financing).
• 😀 Income administration involves the use of electronic payment channels and cash reserves, calculated based on the region's budget and decisions made by the regional government.
• 😀 Financial transactions are governed by policies for issuing payment documents like SPP, SPM, and SP2D, ensuring accuracy in processing and disbursements.
• 😀 A strict bookkeeping process is followed in regional financial administration, with the treasurer being responsible for recording transactions and preparing reports.
• 😀 Regional financial losses caused by unlawful actions or negligence must be replaced in accordance with applicable laws and regulations.
• 😀 Procurement of goods and services follows a tiered system: small-scale procurement for amounts up to IDR 10 million, medium-scale for amounts between IDR 10 million and IDR 30 million, and large-scale for amounts exceeding IDR 30 million.
• 😀 Large-scale procurement processes involve detailed steps such as technical specifications, price surveys, and official announcements to ensure transparency and fairness.
• 😀 SKPD (Regional Work Unit) DPA drafts are prepared, submitted, and verified by various regional authorities before being approved and implemented for budgeting purposes.
• 😀 The administration of regional income includes the use of receipts through the treasurer of receipts, third-party payments, and the use of electronic channels like the Regional General Cash account (RKUD).
• 😀 The policy for financial reporting requires the treasurer to submit detailed reports on income, expenditures, and procurement results, ensuring compliance with regulations and efficient budgeting.
• 😀 The financial implementation cycle includes the submission of documents like SPP, SPM, and SP2D to ensure proper disbursement of funds and compliance with regional financial policies.

Q & A

What is the structure of APBD in the Karang Anyar Regency Government environment?

The APBD structure consists of three main components: income, expenditure, and financing. Income includes local original income, transfer income, and other legitimate income. Expenditure includes operational expenses, capital expenditure, and unexpected spending. Financing includes receipts and expenditure related to financing.

What are the key stages in the regional financial management cycle?

The key stages include the preparation and submission of SKPD DPA drafts, verification, review and approval of the SKPD DPA draft, and the implementation and administration of regional income and expenditure, including bookkeeping and reporting processes.

What is the role of the Treasurer in regional financial administration?

The Treasurer is responsible for recording and bookkeeping regional financial transactions in subsidiary books. They also prepare and submit reports (LPJ) to relevant authorities and ensure compliance with applicable laws and regulations.

How is income administration managed in the Karang Anyar Regency?

Income administration is managed through various means, including cash transfers through the treasurer’s account, electronic payment channels, and third-party receipts. These transactions are recorded and reported through LPJ by the treasurer.

What is the mechanism for issuing SPP in regional finance?

The SPP (Surat Perintah Pembayaran) is issued to authorize payments, such as for money inventory or replacement of inventory funds. The amount of funds to be allocated is based on the decision of the regional head and follows strict procedures to ensure accuracy and legality.

What is the procedure for issuing SP2D in regional financial administration?

The SP2D (Surat Perintah Pencairan Dana) is issued based on SPM (Surat Perintah Membayar). It is processed after verifying that all required information is provided and that conditions for disbursement are met. SP2D must be issued within two days of receiving the SPM.

What are the provisions for replacing regional financial losses?

Any regional financial loss caused by unlawful acts or negligence must be settled according to the laws and regulations. Officials responsible for the loss, including ASN employees, are required to replace the loss as per legal procedures.

What is the purchase or procurement procedure for goods or services in the Karang Anyar Regency?

Procurement procedures vary based on the value of the purchase. For purchases up to IDR 10 million, proof of purchase or payment is sufficient. For amounts over IDR 10 million, additional documentation like a letter of order, handover minutes, and receipts are required. Larger purchases over IDR 30 million follow stricter procedures, including work orders, technical specifications, and price surveys.

What is the process for direct procurement in the Karang Anyar Regency?

Direct procurement involves several steps, such as the preparation of technical specifications, price comparison, evaluation, and clarification of offers. After evaluation, the procurement official issues an appointment letter to the chosen provider, followed by the preparation of handover minutes and a payment report.

How are regional financial records maintained and reported?

Regional financial records are maintained through systematic bookkeeping, which includes subsidiary books and functional expenditure accountability reports. These records are periodically reviewed and submitted to the relevant authorities for approval, ensuring that all financial transactions comply with legal standards.