Slide 1

APBN and APBDDiah Ayu K. A. (06312202)Ahmad Lanang S. (11312045)Deasy Kusuma W. (11312123)TABLE OF CONTENTBudget DefinitionMacro economic assumptions in preparing budgetingBudget structureSource of PendapatanTypes of BelanjaTransfer (e.g. Dana Perimbangan, Dana Dekonsentrasi, etc.)Keseimbangan Primer, Surplus/Defisit, and Silpa/SikpaFunding in BudgetingFunctions in BudgetingTypes of subsidy

BUDGET DEFINITION Budget: financial operating plan and the expected revenues sources can finance them. APBNAnnual financial plan in local government in Indonesia that accepted by DPR. APBDAnnual financial plan in local government in Indonesia that accepted by DPRD.

MACRO ECONOMIC ASSUMPTIONS IN PREPARING BUDGETINGAPBNProduk Domestik Bruto (PDB) inrupiah;Annual economic growth(%);Inflation (%);Exchange value of rupiah perUSD;Suku bungaSBI3 months (%);Price of oil in Indonesia (USD/barel);Production of oil in Indonesia (barel/day).

APBD Produk Domestik Regional Bruto (PDRB);Structure of Local Economic Economic Growth;Inflation;Investment;Job Opportunity.BUDGET STRUCTUREAPBNBelanja Negara:Belanja Pemerintah Pusat;Belanja Daerah.

Pembiayaan:Pembiayaan Dalam Negeri;Pembiayaan Luar Negeri.

APBD Income:Pendapatan Daerah;Belanja Daerah;Pembiayan Daerah.Belanja:Belanja Langsung;Belanja Tak Langsung.Pembiayaan Daerah: Penerimaan Pembiayaan;Pengeluaran Pembiayaan.SOURCE OF PENDAPATANPendapatan Asli Daerah (PAD): Result of local tax;Result of local retribution;Hasil Pengelolaan Kekayaan Daerah yang dipisahkan.Lain-lain PAD yang Sah:Dana Perimbangan;Lain-lain Pendapatan Daerah yang Sah.

TYPES OF BELANJADirectBelanja Pegawai;Belanja Bunga;Belanja Subsidi;Belanja Hibah;Belanja Bantuan Sosial;Belanja lain-lain.IndirectBelanja Pegawai;Belanja Barang dan Jasa;Belanja Modal.TRANSFERDana Bagi Hasil based on Pasal 159 a differ from tax and natural resources.From tax :a. PBBb. BPHTBc. PPh 21, 25, 292. From Natural Resources :- Penerimaan Hutana. Iuran Hak Pengusahaan Hutanb. Provinsi Sumberdaya Hutanc. Dana Reboisasi

TRANSFER- Penerimaan Pertambangana. Land Rentb. Penerimaan Iuran Eksplorasic. Royalti- Penerimaan Perikanana. Penerimaan Pungutan Pengusahaan Perikananb. Penerimaan Pungutan Hasil Perikanan- Penerimaan Pertambangan Minyak- Penerimaan Pertambangan Gas Alam- Penerimaan Pertambangan Panas Bumia. Setoran Bagian Pemerintahb. Iuran Tetapc. Iuran ProduksiPRIMARY BALANCEPrimary Balance = Revenue Interest payment of liabilitiesSURPLUS / DEFICITSurplus / Deficit is the condition when the revenue and expenditure have differencesSILPA/SIKPAPP No. 71 Tahun 2010 tentang Sistem Akuntansi Pemerintahan stated that Selisih lebih/kurang antara realisasi pendapatan LRA dan belanja, serta penerimaan dan pengeluaran pembiayaan dalam APBN/APBD selama satu periode pelaporan.FUNDING IN BUDGETINGFunding is needed to cover the budget deficit. Some of necessary funds are currently domestic financing and overseas financing project.FUNCTION IN BUDGETINGPlanning annual operation;Coordinating of organization;Communicating plans;Controlling activities;Evaluating the performances.TYPES OF SUBSIDIESProduction SubsidyConsumer SubsidyExport SubsidyEmployment SubsidyTax SubsidyEnvironmental SubsidySLEMAN AND YOGYAKARTAFor Silpa, Sleman region had 82,773,160,609.23 while the Yogyakarta does not have any Silpa.

REFERENCESEquitymaster Agora Research Private Limitedhttp://kamuskeuangandaerah.comhttp://drummerfan.wordpress.comMakalah Mengenai Anggaran (Budgeting). (2009, August). Retrieved March 16, 2014, from Makalah Artikel Ekonomi Indonesia: http://cafe-ekonomi.blogspot.comMyers, N. (2008). Preverse Subsidies. IUCN Opinion Piece