1. a.

explain the process and involved stakeholders in Musrenbang, the formation of KUA
(Kebijakan Umum Anggaran), PPA (Prioritas Plafon Anggaran Sementara), RPJPD (rencana
pembangunan jangka panjang daerah), RPJMD (Rencana Pembangunan Jangka Menengah
Daerah), RKPD (Rencana Kerja Pembangunan Desa), RAPBD, APBD (Anggaran Pendapatan
Belanja Desa) :
Village Musrenbang is an annual discussion forum of village stakeholders to agree on
the Village Development Work Plan (RKP) for the planned fiscal year. Village Musrenbang is
held every January with reference to the village RPJM. Each village is mandated to compile a
5-year plan document, namely the Village RPJM and the annual plan document, the Village
RKP. Every year in January, musrenbang is usually held in villages to prepare Village
Development Work Plans (Village RKP). The preparation of the Village RKP document is
always followed by the preparation of the Village Revenue and Expenditure Budget
document (APB Desa), because a plan if without a budget seems to be a mere document or
file. BAGAN ADA FILE PDF SEMINAR 1 LOCAL GOV FM

b. explain financial relationship between central, provincal and city government!

Bagan ada di file pdf LOCAL GOV FM, SEMINAR BUDGET

2. a. apa itu Dana Perimbangan? Komponen nya?

Balancing Funds are funds sourced from APBN revenues allocated to fund regional needs in
the context of implementing decentralization. The Investment Fund is divided into 3
components, namely : Dana Bagi Hasil (DBH) Dana Alokasi Umum (DAU) Dana Alokasi Khusus
(DAK) komponen lengkap ada di pdf SEMINAR BUDGET
Revenue Sharing Fund (DBH)
General Allocation Fund (DAU)
Special Allocation Fund (DAK)

3. Qualified opinion is a term used for an independent auditor's opinion letter that
accompanies the audited financial statement in which the auditor reports the same
information as in an unqualified opinion with one or more additions. Additional information
explains:
- One or more material aspects of the audit that may deviate from generally accepted
accounting practices; or
- Uncertainty about the future that cannot be resolved or the effect cannot be estimated.

Once the WDP is obtained, all pemerintah daerah must make BPK records as an action plan
to improve the quality of management and recording assets. unresolved asset problems.
Whether it's from the problem of ownership, legality or control.

4. How should government record any transacstion in foreign currency for their fin. Stat?
Record should be in rupiah, currency rate based on the date of transaction. Gain/loss as the
result of currency exchange is not reported in Cash Flow Stat.

5. Explain Rasio Keserasian Belanja based on functions . how the calculation? Meaning of the
ratio?
 Rasio ini menggambarkan bagaimana pemda memprioritaskan alokasi dananya pada
belanja pegawai dan belanja pelayanan publik secara optimal. Semakin tinggi persentase
dana yang dialokasikan untuk belanja aparatur daerah/belanja pegawai berarti persentase
belanja pelayanan publik (belanja modal) yang digunakan untuk menyediakan sarana dan
prasarana ekonomi masyarakat cenderung semakin kecil (Susantih dan Saftiana, 2010:13).
Selanjutnya pada penelitian ini secara sederhana, rasio keserasian tersebut dapat
diformulasikan sebagai berikut : Belanja Aparatur Daerah = Belanja Pegawai daerah
terhadap APBD i/ Total APBD i Belanja Pelayanan Publik = Total Belanja Pelayanan Publik i/
Total APBD i Keterangan i = Pemerintah Kabupaten/Kota.
This ratio illustrates how the regional government prioritizes the allocation of funds
to personnel expenditure and spending on public services optimally. The higher the
percentage of funds allocated to expenditure on regional apparatus / expenditure means
that the percentage of public service expenditure (capital expenditure) used to provide
economic facilities and infrastructure for the community tends to be smaller (Susantih and
Saftiana, 2010: 13). Furthermore in this study simply, the compatibility ratio can be
formulated as follows: Expenditure of Regional Apparatus = Expenditures of Regional
Employees on APBD i / Total APBD i Public Service Expenditure = Total Expenditure of Public
Services i / Total APBD Information i = District / City Government