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Perbendaharaan

Perbendaharaan is a term used in Malay-speaking countries to refer to the treasury or the government’s financial administration. It denotes the system and institutions responsible for managing public funds, ensuring liquidity, recording government transactions, and supporting fiscal policy.

In Indonesia, the term corresponds to the Direktorat Jenderal Perbendaharaan (Directorate General of the Treasury), part

In Malaysia and other Malay-speaking nations, "Perbendaharaan" broadly refers to the treasury function within the Ministry

Historically, perbendaharaan functions have existed since early modern bureaucratic states, evolving with formal budget systems, standardized

of
the
Ministry
of
Finance.
Its
core
duties
include
managing
the
state
treasury,
cash
flow,
budgeting
support
for
the
national
budget
(APBN),
government
accounting
and
reporting,
debt
management,
and
coordination
of
revenue
and
expenditure
settlements.
It
also
oversees
the
opening
and
reconciliation
of
government
accounts
and
the
implementation
of
financial
control
standards.
of
Finance
and
related
agencies.
It
encompasses
the
management
of
public
funds,
payment
processing,
debt
issuance,
financial
reporting,
and
compliance
with
public
financial
management
laws
and
regulations.
accounting,
and
central
banking
relationships.
Today,
the
term
often
appears
in
government
documents
and
agency
names,
indicating
responsibility
for
the
stewardship
of
public
money,
the
transparency
of
financial
operations,
and
the
safeguarding
of
fiscal
stability.