[{"_1":2,"_102":-5,"_103":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","cd157f0e-069b-4701-ba08-33dd1740d8d6","regulationData",{"_36":33,"_37":38,"_98":99,"_100":101},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_58":59,"_60":61,"_65":66,"_70":71,"_72":-5,"_73":-5,"_74":-5,"_75":-5,"_76":-5,"_77":78,"_79":-5,"_80":81,"_82":83,"_84":83,"_85":-5,"_86":-5,"_87":-5,"_88":-5,"_89":-5,"_90":-5,"_91":-5,"_92":-5,"_93":-5,"_94":-5,"_95":-5,"_96":97},"title","Peraturan Bupati Malang Nomor 11 Tahun 2026 tentang Sistem dan Prosedur Pengelolaan Keuangan Daerah","short_title","Peraturan Bupati Malang Nomor 11 Tahun 2026","number","11","year","2026","published_date","2026-04-30","effective_date","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_6":51,"_54":55,"_56":57},"name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","b5456b8c-6ead-41b5-bc34-5ee87221dada","type",{"_6":59,"_54":62,"_63":64},"Peraturan Bupati Malang","short_name","Perbup Malang","subjects",[67],{"_6":68,"_54":69,"_56":-5},"b31a8222-540c-410c-aa76-bb08904489ee","Keuangan Negara & Daerah","tags",[],"location","place_of_enactment","theme","subject_matter","abstract","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Bupati Malang Nomor 32 Tahun 2024 tentang Sistem dan Prosedur Pengelolaan Keuangan Daerah (Berita Daerah Kabupaten Malang Tahun 2024 Nomor 32 Seri D).","scope_and_parties","policy_content","

Peraturan Bupati Malang Nomor 11 Tahun 2026 dibentuk sebagai tindak lanjut atas ketentuan Pasal 207 ayat (2) Peraturan Daerah Kabupaten Malang Nomor 6 Tahun 2022 tentang Pengelolaan Keuangan Daerah. Tujuan utama dari peraturan ini adalah untuk menetapkan sistem dan prosedur pengelolaan keuangan daerah yang komprehensif di lingkungan Pemerintah Kabupaten Malang.

Secara substansial, peraturan ini mengatur mengenai tata kelola keuangan daerah yang mencakup seluruh tahapan pengelolaan, mulai dari perencanaan, penganggaran, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban, hingga pengawasan keuangan daerah. Peraturan ini merinci pembagian kewenangan dan tanggung jawab para pejabat pengelola keuangan, termasuk peran Bupati, Sekretaris Daerah, Pejabat Pengelola Keuangan Daerah (PPKD), Bendahara Umum Daerah (BUD), serta para pejabat di tingkat Satuan Kerja Perangkat Daerah (SKPD) dan Unit SKPD.

Ruang lingkup sistem dan prosedur yang diatur meliputi pengelolaan keuangan pemerintah daerah, perencanaan dan penganggaran APBD serta perubahannya, pelaksanaan dan penatausahaan penerimaan dan pengeluaran daerah, serta mekanisme pelaporan dan pertanggungjawaban keuangan daerah. Seluruh rincian teknis mengenai sistem dan prosedur tersebut dituangkan dalam lampiran yang merupakan bagian tidak terpisahkan dari peraturan ini.

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REGENT OF MALANG
THE PROVINCE OF EAST JAVA
REGULATION OF THE REGENT OF MALANG
NUMBER 11 OF 2026
ON
REGIONAL FINANCIAL MANAGEMENT SYSTEMS AND PROCEDURES

WITH THE BLESSINGS OF GOD ALMIGHTY

REGENT OF MALANG,

Considering :	that to implement the provisions in Article 207 paragraph (2) of the Regional Regulation of Malang Regency Number 6 of 2022 on Regional Financial Management, it is necessary to establish a Regent Regulation on Regional Financial Management Systems and Procedures;
Bearing in Mind :	Article 18 paragraph (6) of the

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