APBD

APBD stands for Anggaran Pendapatan dan Belanja Daerah, the annual budget plan of a provincial, city, or regency government in Indonesia. It translates the region’s policy priorities into a documented program of expected revenue and proposed expenditure for the coming fiscal year, and may include financing to balance the budget. The APBD is a key instrument for delivering public services and implementing development at the local level.

The budget is typically organized into three main components: Pendapatan Daerah (regional revenue), Belanja Daerah (regional expenditures), and Pembiayaan Daerah (regional financing). Revenue sources include Pendapatan Asli Daerah (local revenue), Dana Perimbangan (transfers from the central government such as general and specific allocations), and pendapatan lain yang sah (other legitimate regional revenues). Expenditures are grouped into Belanja Langsung (direct spending on programs and services), Belanja Tidak Langsung (indirect spending such as wages and subsidies), and Belanja Modal (capital investments in infrastructure and assets).

The APBD is prepared by the regional government and requires approval by the regional legislative body (DPRD). The drafting process is guided by planning documents and ceilings established in Kebijakan Umum Anggaran Pendapatan dan Belanja Daerah (KUA-PPAS) and related regional regulations. The final APBD becomes a regional regulation and underpins annual public spending.

As with other public budgets, the APBD emphasizes fiscal transparency, accountability, and public participation, and it is subject to oversight by auditors and anti-corruption agencies.