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standar - pedoman - Belanja
2025
Peraturan Walikota (Perwali) NO. 29, BD 2025 (32); 481 hlm
Peraturan Walikota (Perwali) TENTANG Analisis Standar Belanja Pemerintah Daerah
ABSTRAK:	\n \n Untuk melaksanakan ketentuan Pasal 51 ayat (5) Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah, maka perlu menetapkan Peraturan Wali Kota tentang Analisis Standar Belanja Pemerintah Daerah. \n UU No. 10 Tahun 2001; UU No. 1 Tahun 2004; UU No. 23 Tahun 2014 sebagaimana telah beberapa kali diubah terakhir dengan UU No. 6 Tahun 2023; PP No. 27 Tahun 2014 sebagaimana telah diubah dengan PP No. 28 Tahun 2020; PP No. 12 Tahun 2019; Perpres No. 72 Tahun 2025; Permendagri No. 77 Tahun 2020; Perda Kota Tasikmalaya No. 2 Tahun 2022. \n Peraturan Wali Kota ini menjadi pedoman dalam penyusunan perencanaan anggaran Belanja Daerah. Ruang lingkup peraturan ini meliputi perencanaan anggaran, dan penggunaan Analisis Standar Belanja. \n \n
CATATAN:	\n \n Peraturan Walikota (Perwali) ini mulai berlaku pada tanggal 03 Desember 2025. \n 481 hlm. \n \n

","regulatory_relationship","(-)","scope_and_parties","policy_content","Peraturan Wali Kota ini ditetapkan sebagai pedoman dalam penyusunan perencanaan anggaran Belanja Daerah di lingkungan Pemerintah Kota Tasikmalaya. Maksud dari peraturan ini adalah untuk memberikan kepastian hukum serta menjadi acuan dalam menyusun perencanaan anggaran yang objektif dan tepat waktu. Tujuan utamanya adalah untuk mengurangi pemborosan yang menyebabkan inefisiensi Belanja Daerah serta mewujudkan akuntabilitas dalam pengelolaan keuangan Daerah. Substansi peraturan ini mengatur mengenai Analisis Standar Belanja (ASB) yang digunakan sebagai penilaian kewajaran atas beban kerja dan biaya dalam pelaksanaan suatu kegiatan. Perencanaan anggaran kegiatan wajib disusun dalam RKA-SKPD dengan menggunakan pendekatan penganggaran berbasis kinerja yang mengacu pada ASB yang telah ditetapkan. Penggunaan ASB dibatasi hanya untuk penyusunan perencanaan anggaran Belanja Daerah, di mana pelaksanaannya harus memperhatikan prinsip efisiensi, efektivitas, kepatutan, dan kewajaran sesuai dengan ketentuan peraturan perundang-undangan.","transitional_provisions","sanctions","revokes",[],"revoked_by",[],"partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","

MAYOR OF TASIKMALAYA
PROVINCE OF WEST JAVA

REGULATION OF THE MAYOR OF TASIKMALAYA
NUMBER 29 OF 2025
ON
REGIONAL GOVERNMENT EXPENDITURE STANDARD ANALYSIS

WITH THE BLESSINGS OF GOD ALMIGHTY

MAYOR OF TASIKMALAYA,

Considering :	that to implement the provisions of Article 51 paragraph (5) of Government Regulation Number 12 of 2019 on Regional Financial Management, it is necessary to establish a Mayor Regulation on Regional Government Expenditure Standard Analysis;
Bearing in Mind :	Law Number 10 of 2001 on the Formation of

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