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ANALISIS STANDAR BELANJA TA 2026
2025
Peraturan Bupati (Perbup) NO. 14, BD.2025/NO.0368, TBD.2025, LL SETDA KAB. SBB : 8 HAL.
Peraturan Bupati (Perbup) TENTANG Analisis Standar Belanja Tahun Anggaran 2026
ABSTRAK:	\n \n Bahwa untuk melaksankan Ketentuan Pasal 51 ayat (5) Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah, maka analisis standar belanja di atur dengan Peraturan Kepala Daerah. \n Pasal 18 ayat (6) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945; Undang-Undang Nomor Nomor 40 Tahun 2003; Undang-Undang Nomor 23 Tahun 2014 sebagaimana telah diubah beberapa kali, terakhir dengan Undang-Undang Nomor 6 Tahun 2023; Peraturan Pemerintah Nomor 12 Tahun 2019; Peraturan Presiden Nomor 72 Tahun 2025; dan Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020. \n Peraturan Bupati ini mengatur mengenai Analisis Standar Belanja Tahun Anggaran 2026. \n \n
CATATAN:	\n \n Peraturan Bupati (Perbup) ini mulai berlaku pada tanggal 19 Agustus 2025. \n Lampiran 11 Halaman. \n \n

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Peraturan Bupati ini disusun sebagai tindak lanjut atas ketentuan Pasal 51 ayat (5) Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah. Tujuan utama dari penetapan Analisis Standar Belanja (ASB) Tahun Anggaran 2026 adalah untuk menyediakan instrumen bagi Tim Anggaran Pemerintah Daerah (TAPD) dalam mengevaluasi kewajaran biaya, efisiensi, dan ekonomi dari setiap Rencana Kerja dan Anggaran Organisasi Perangkat Daerah (RKA-OPD) yang diusulkan.

Secara substansial, ASB berfungsi sebagai tolok ukur untuk menilai beban kerja dan biaya dalam pelaksanaan program, kegiatan, dan subkegiatan di seluruh Perangkat Daerah. Penerapan ASB diharapkan dapat meningkatkan efisiensi dan efektivitas pengelolaan keuangan daerah serta meminimalisir pengeluaran yang tidak jelas. Peraturan ini membagi ASB ke dalam dua kategori utama, yaitu ASB Non-Fisik dan ASB Fisik, yang rinciannya ditetapkan dalam lampiran peraturan.

Komponen ASB Non-Fisik mencakup deskripsi operasional, pengendali belanja (cost driver), satuan pengendali belanja tetap, satuan pengendali belanja variabel, rumus penghitungan total belanja, serta batasan alokasi objek belanja. Kepala SKPD bertanggung jawab atas pengendalian pelaksanaan ASB, sementara pengawasan dilakukan oleh Inspektorat Daerah. Dalam hal terdapat kebutuhan riil yang belum diatur, penambahan objek belanja dapat dilakukan melalui persetujuan TAPD.

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REGENT OF WEST SERAM REGENCY, MALUKU PROVINCE
REGULATION OF THE REGENT OF WEST SERAM
NUMBER 14 OF 2025
ON
EXPENDITURE STANDARD ANALYSIS FOR FISCAL YEAR 2026

WITH THE BLESSINGS OF GOD ALMIGHTY

REGENT OF WEST SERAM

Considering :	that to implement the provisions of Article 51 paragraph (5) of Government Regulation Number 12 of 2019 on Regional Financial Management, the expenditure standard analysis shall be regulated by a Regional Head Regulation,
Bearing in Mind :	Article 18 paragraph (6) of the 1945 Constitution of the Republic

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