Old and new budget classification
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The document contrasts old and new budget classification systems in Indonesia. The old system separated routine/current spending and development spending into different budgets. It classified development budgets by sector, sub-sector, program and project. The new system consolidates routine and development budgets and classifies spending by function, sub-function, program, and activity. It introduces new spending categories like capital spending, debt payments, subsidies and grants. An example shows how under the old system, a training milestone was broken into salary, material, travel and other components, while the new system consolidates these into remuneration, material, other service and other travel spending categories by activity.
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This document discusses empowering local governance for development. It defines governance and local government, noting the exercise of political, economic, and administrative authority. Good local governance involves decentralization, participation, empowerment, and democracy. Challenges for local governments include awareness of globalization, infrastructure development, and poverty alleviation. Strategic steps are identified, like strengthening institutions and management, transparency, and public service. The central government plays a role in oversight, fiscal transfers, and reducing disparities. Paradigm shifts and globalization trends must be anticipated by local governments to increase competitiveness and people's welfare.
Akuntabilitas Keuangan Daerah. (Local Finance Accountability)
This document provides information about Deddy S Bratakusumah, including his biography, education history, career experiences, areas of expertise, and contact information. Some key details include:
- He was born in 1954 in Bandung, Indonesia and received his PhD from Cornell University in 1996.
- His career began in consulting and he has since worked for the National Development Agency/Ministry of National Development Planning in Indonesia, holding positions like Chief of the Local Autonomy Study Center.
- He also teaches at several universities and has expertise in areas like governance, local autonomy, and regional development.
- His contact information is provided.
Pelaksanaan dan Penatausahaan Keuangan Daerah.(Spending and Accounting Local ...
Pelaksanaan dan Penatausahaan Keuangan Daerah.(Spending and Accounting Local ...Deddy Supriady Bratakusumah
Spending and Accounting Local Finance in IndonesiaPengelola Keuangan Daerah.(Local Finance Manager)
Deddy S Bratakusumah is an Indonesian expert in regional financial management. He has a PhD in Regional Science from Cornell University and over 40 years of experience working for the Indonesian government. He currently serves as a senior planner and trainer in governance for the Ministry of National Development Planning. The document outlines Bratakusumah's educational background and career experience in local government and provides an overview of key concepts in regional financial management in Indonesia, including the legal framework, principles, roles of financial officers, and budgeting process.
Pengelolaan Asset dan Pendapatan (Management of Local Assets and Revenues)
Pengelolaan Asset dan Pendapatan (Management of Local Assets and Revenues)Deddy Supriady Bratakusumah
This document discusses local government management of separated regional wealth and other original regional revenues in Indonesia. It defines original regional revenues as revenues obtained by regional governments based on regional regulations according to laws and regulations. Original regional revenues consist of regional taxes, regional retributions, management of separated regional wealth, and other original regional revenues. The document outlines the types of revenues from managing separated regional wealth and other original regional revenues, including profits from regional/state-owned company investments, regional asset sales and services, and more. It also discusses the management of regional goods and assets.Retribusi Daerah.(Retribution)
This document provides information about Deddy S Bratakusumah and discusses regional retribution in Indonesia. It includes Deddy's biography, career details, and contact information. It then defines regional retribution under Indonesian law and outlines the types of regional retribution including for public services, business services, and certain permits. The objectives, subjects, and items of each retribution type are described over several pages.
Pajak Daerah.(Local Tax)
This document provides information about local taxes in Indonesia. It defines local taxes as contributions that are mandatory for local governments based on legislation. There are several types of local taxes including hotel tax, restaurant tax, entertainment tax, advertising tax, street lighting tax, non-metal mineral and rock tax, parking tax, land tax, and land and building acquisition duty. The document also discusses the objectives, subjects, and those obligated to pay for each type of local tax.
SUMBER KEUANGAN DAERAH (LOCAL REVENUES)
The document provides biographical information about Deddy S Bratakusumah and discusses local government financial sources in Indonesia. It notes that local governments must have adequate financial sources to carry out their autonomy functions of services, general administration, and development. It then outlines concepts for regulating local finances based on laws and principles of transparency, accountability, and power sharing with central government. Specific local financial sources discussed include regional original income, balance funds, loans, and reserves.
HUBUNGAN KEUANGAN PUSAT DAN DAERAH (CENTRAL AND LOCAL GOVERNMANT FISCAL SCHEME)
HUBUNGAN KEUANGAN PUSAT DAN DAERAH (CENTRAL AND LOCAL GOVERNMANT FISCAL SCHEME)Deddy Supriady Bratakusumah
This document discusses the financial relationship between the central and regional governments in Indonesia. It covers several key points:
1) Regions must have adequate financial resources to carry out their autonomy functions of services, general administration, and development.
2) The concept of regional financial management is regulated in laws on regional governance and decentralization, and ensures transparency and accountability in regional financial management.
3) Financial relations involve the distribution of central and regional spending authorities, mechanisms for distributing public spending burdens on taxpayers, and ensuring regions receive adequate financial resources including transfer funds from the central government.
4) Issues that can arise include whether regions receive sufficient financing, access to tax sharing, and equitable inter-regional transfer fundsKEBIJAKAN KEUANGAN DAERAH (PUBLIC FINANCE POLICY)
Dokumen tersebut membahas tentang kebijakan pengelolaan keuangan daerah di Indonesia. Ringkasannya adalah:
1. Dokumen tersebut menjelaskan kerangka hukum dan sistem pengelolaan keuangan daerah di Indonesia.
2. Sistem tersebut mencakup hubungan keuangan antara pemerintah pusat dan daerah serta siklus penyusunan anggaran daerah.
3. Tujuan utama sistem ini adalah meningkatkan efisiensi
Fungsi Keuangan Pemerintah Daerah (Function of Local Government Finance)
This document provides an overview of the functions of local government finance in Indonesia. It discusses the history and philosophy of regional autonomy in Indonesia. Key points include:
- Regional autonomy aims to bring governance closer to the people through increased services, accountability, and public participation.
- Local governments have their own sources of revenue including regional taxes, retributions, and funds from the central government.
- Challenges in implementing autonomy include unclear authority divisions, dependence on central government funds, and inefficient resource use between regions.
- Proper authority arrangements, organizational structure, local budgeting, and leadership elections are important for effective regional autonomy.
FISCAL DECENTRALIZATION IN INDONESIA
This document discusses the principles of fiscal decentralization. It argues that fiscal decentralization improves efficiency by allowing subnational governments to better respond to local needs, and improves governance through increased accountability and participation. It outlines factors for assigning expenditures, revenues, taxes and transfers between central and subnational governments. Expenditure responsibilities should match the beneficiaries. Major taxes are typically assigned to central governments while transfers address imbalances between subnational revenue and expenditure responsibilities that vary across jurisdictions.
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Koperasi dan UMKM Basis Kekuatan Ekonomi Rakyat Penopang Pertumbuhan
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Akuntabilitas Keuangan Daerah. (Local Finance Accountability)
Akuntabilitas Keuangan Daerah. (Local Finance Accountability)
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Wujud Pengelolaan Keuangan Daerah (Local Finance Management)
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Pengelolaan Asset dan Pendapatan (Management of Local Assets and Revenues)
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HUBUNGAN KEUANGAN PUSAT DAN DAERAH (CENTRAL AND LOCAL GOVERNMANT FISCAL SCHEME)
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Fungsi Keuangan Pemerintah Daerah (Function of Local Government Finance)
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本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
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一比一原版(utas学位证书)澳洲塔斯马尼亚大学毕业证成绩单一模一样
永久可查学历认证【微信：A575476】【(utas学位证书)澳洲塔斯马尼亚大学毕业证成绩单Offer】【微信：A575476】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
加急办理华威大学毕业证硕士文凭证书原版一模一样
原版一模一样【微信：741003700 】【华威大学毕业证硕士文凭证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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一比一原版英国阿伯丁大学毕业证(AU毕业证书)学历如何办理
退学办理文凭【微信号:176555708】【(AU毕业证书)】【微信号:176555708】《成绩单、外壳、offer、真实留信官方学历认证（永久存档/真实可查）》采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路）我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信号:176555708】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信号:176555708】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
CBO's Immigration Projections - Presentation
Presentation by Julie Topoleski, CBO’s Director of Labor, Income Security, and Long-Term Analysis, at the 16th Annual Meeting of the OECD Working Party of Parliamentary Budget Officials and Independent Fiscal Institutions.
2024: The FAR - Federal Acquisition Regulations, Part 41
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
在线办理美国乔治华盛顿大学毕业证（gwu毕业证书）学历学位证书原版一模一样
原版一模一样【微信：741003700 】【美国乔治华盛顿大学毕业证（gwu毕业证书）学历学位证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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Old and new budget classification
- 1. OLD AND NEW BUDGET CLASSIFICATION CONTRAST Deddy S Bratakusumah, PhD 2015
- 2. Kamis, 06 Desember 2018 2 CONTRAST OLD - Consist of: Anggaran Belanja Rutin (CURRENT) and Anggaran Belanja Pembangunan (DEVELOPMENT) - CURRENT (Document: DIK) - Apparatus Spending (5100) - Material Spending (5200) - O&M (5300) - Out of Town Allowance (5400) - DEVELOPMENT (Document: DIP) - Supporting Item Spending (5190,5290,5390,5490) - Capital Spending (5190,5290,5390,5490,5950, 5960) NEW - Consolidation of Current and Development Budgets) - Consist of: - Apparatus Spending - Material Spending - Capital Spending - Debt and Interest Payment - Subsidy - Social Sector Grant - Grant - Other Spending
- 3. Kamis, 06 Desember 2018 3 OLD - Development Budget Classification: - Sector - Sub Sector - Program - Project - Milestone NEW - Budget Classification: - Function - Sub Function - Program - Activity - Sub Activity
- 4. Kamis, 06 Desember 2018 4 OLD Routine Spending: Apparatus Spending: MAK 5110, 5150 Material Spending: MAK 5210, 5220,5230,5240,5250 O&M: MAK 5310, 5320,5330,5350 Out of Town Cost MAK 5410, 5420 Development Spending: - Supporting Item: MAK 5190 MAK 5290, 5490, 5890 - Capital Spending: MAK 5910, 5920,5930,5940, 5950 - Capital Spending (cash) MAK 5960 1. Salaries 2. Material 3. Out of Town 4. Others Grant NEW 1. Aparatus Spending: a. Non-Discretionary b. Discretionary 2. Material Spending a. Non-Discretionary b. Discretionary 3. Capital Spending 4. Debt and Interest Payment 5. Subsidy 6. Grant 7. Social Sector Grant 8. Other Spending
- 5. Kamis, 06 Desember 2018 5 EXAMPLE OLD Milestone No 5102 (Technical Training and Education) 1. Training for SLTP (Secondary School) Teacher a. Salary and Remuneration - Remuneration for Resource Person b. Material - Stationary c. Travel - Ticket d. Other - Accommodation 2. Training for SLTA (Middle School) Teacher a. Salary and Remuneration - Remuneration for Resource Person b. Material - Stationary c. Travel - Ticket d. Other - Accommodation NEW Sub Activity No 0012 (Technical Training and Education) 1. Temporal Remuneration a. Training for SLTP Teacher - Resource Person Remuneration b. Training for SLTA Teacher - Resource Person Remuneration 2. Material Spending: a. Training for SLTP Teacher - Stationary b. Training for SLTA Teacher - Stationary 3. Other Service Spending: a. Training for SLTP Teacher - Accommodation b. Training for SLTA Teacher - Accommodation 4. Other Travel Spending a. Training for SLTP Teacher - Ticket b. Training for SLTA Teacher - Ticket
- 6. THANK YOU