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2004
Peraturan Daerah (PERDA) NO. 11, LD 2004/42 Seri A
Peraturan Daerah (PERDA) TENTANG Pokok-Pokok Pengelolaan Keuangan Daerah
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 30 Agustus 2004. \n \n

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Peraturan Daerah Kota Tasikmalaya Nomor 11 Tahun 2004 tentang Pokok-Pokok Pengelolaan Keuangan Daerah bertujuan untuk mendukung pengadministrasian keuangan daerah yang efektif, jelas, dan dapat dipertanggungjawabkan. Peraturan ini mengatur pengelolaan keuangan daerah yang meliputi keseluruhan proses perencanaan, pelaksanaan, penatausahaan, dan pertanggungjawaban APBD.

Ketentuan Substansial:

Peraturan ini mengatur bentuk dan susunan APBD yang terdiri dari pendapatan daerah, belanja daerah, dan pembiayaan. Pendapatan daerah meliputi Pendapatan Asli Daerah (PAD), Dana Perimbangan, dan lain-lain pendapatan yang sah. Belanja daerah dirinci menurut organisasi, fungsi, dan jenis belanja. APBD disusun dengan pendekatan kinerja. Setiap pejabat pengguna anggaran dilarang melakukan tindakan yang berakibat pengeluaran atas beban APBD jika tidak dianggarkan atau tidak cukup tersedia anggarannya. Semua transaksi keuangan daerah dilaksanakan melalui Kas Daerah.

Proses penyusunan APBD melibatkan Pemerintah Daerah dan DPRD dalam menetapkan Arah dan Kebijakan Umum APBD, yang diawali dengan penjaringan aspirasi masyarakat dan berpedoman pada dokumen perencanaan daerah serta kebijakan nasional. Walikota menyusun strategi dan prioritas yang dijabarkan ke dalam program dan kegiatan dalam Rencana Anggaran Satuan Kerja (RASK). RAPBD diajukan kepada DPRD untuk mendapatkan persetujuan, dan setelah disetujui, ditetapkan menjadi Peraturan Daerah tentang APBD.

Perubahan APBD dapat dilakukan jika ada kebijakan strategis, penyesuaian akibat tidak tercapainya target penerimaan, atau kebutuhan mendesak. Perubahan ini dibahas bersama DPRD dan dituangkan dalam Perubahan Arah dan Kebijakan Umum APBD serta Perubahan Strategi dan Prioritas APBD.

Peraturan ini juga mengatur mekanisme penerimaan dan pengeluaran daerah, kedudukan keuangan Walikota, Wakil Walikota, dan DPRD, serta pejabat pengelolaan keuangan daerah. Pengelolaan barang dan jasa diatur untuk memastikan penggunaannya sesuai dengan tugas pokok dan fungsi Perangkat Daerah.

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REGIONAL REGULATION OF TASIKMALAYA CITY
NUMBER: 11 YEAR 2004
ABOUT
PRINCIPLES OF REGIONAL FINANCE MANAGEMENT

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF TASIKMALAYA

\n\n \n \n \n \n \n \n

Considering:	\n \n that in the implementation of the Regional Revenue and Expenditure Budget, it is necessary to support effective and clear regional finance administration that can be accounted for; \n that based on the considerations in letter “a” above, it is necessary to regulate the Principles of Regional Finance Management which are stipulated by a Regional Regulation. \n \n
In view of:	\n \n Law Number 22 of 1999 concerning Regional Government (State Gazette of 1999 Number 60, Supplement to State Gazette Number 3839); \n Law Number 25 of 1999 concerning the State Financial Balance between the Central and Regional Government (State Gazette of 1999 Number 72, Supplement to State Gazette

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