BANDUNG CITY - West Java Governor Ridwan Kamil delivered an introductory note regarding the draft regulation on the implementation of the West Java Provincial Budget for 2018 in a plenary meeting at the West Java Provincial Parliament Building on Thursday (6/27/2019). That is a form of accountability.
"This plenary meeting is a routine that we are doing, reporting on the 2018 West Java Regional Budget," said Emil - Ridwan Kamil's address - when met after the plenary meeting.
Emil said that the Draft Regulation submitted was in the form of financial statements of the Regional Government that had been audited by the Republic of Indonesia Supreme Audit Agency (BPK RI). Meanwhile, the report on the results of the examination was formally submitted by the BPK RI at the DPRD special plenary meeting concerning the Submission of LHP to the Regional Government Financial Statements 2018 on May 28, 2019.
"And Alhamdulillah, we can maintain an Unqualified Opinion (WTP) for the eighth time," he said.
"So, this is an obligation after an audit by the BPK is carried out. Later, the board will conduct checks and recommendations on the financial reporting system," he continued.
Meanwhile, one component in the financial statements is the report on the realization of the APBD. The realization of the Budget Year 2018 in accordance with the APBD structure consists of Regional Revenues, Regional Expenditures, and Regional Financing.
Realization of regional revenues up to December 31, 2018 is around Rp. 33.91 trillion or 101.97% of the established revenue budget, which is around Rp. 33.26 trillion. Regional income comes from Regional Original Revenue (PAD), the realization of which is Rp. 19.64 trillion or 104.39% of the stipulated budget, which is around Rp. 18.81 trillion.
PAD itself is obtained from several sources, namely Regional Taxes (realization of Rp. 18.15 trillion), Regional Retribution (realization of Rp.49.17 billion), Separate Regional Wealth Management Results (realization of Rp.348.53 billion), and Legitimate PAD (realization reached Rp. 1.09 trillion).
Then, the Balancing Fund (realization reaches Rp. 13.98 trillion or 99.09% of the stipulated budget, which is Rp.14.10 trillion). Balancing Fund Revenues come from Tax Revenue Funds (realization of Rp. 1.49 trillion), Non-Tax Revenue Sharing Funds (realization of Rp. 307.51 billion), General Allocation Funds (realization of Rp. 3.02 trillion), and the Special Allocation Fund (DAK) (realization reached Rp. 9.37 trillion).
In addition, Other Legitimate Regional Revenues (realization reached Rp. 68.10 billion or 100.00% of the stipulated budget which is Rp. 68.10 billion). Other Income Legitimate Regional Income comes from Grant Revenues (realization of Rp. 22.04 billion), Adjustment Funds and Special Autonomy (realization of Rp. 33.75 Billion), and Revenues from Other Regional Government Financial Assistance (realization of Rp. 12 , 31 billion).
Furthermore, with regard to regional expenditure realization up to December 31, 2018 amounted to Rp 33.33 trillion or 93.45% of the Budget Allocation, which amounted to Rp 35.66 trillion. Regional expenditure consisting of Indirect Expenditures was realized at Rp. 25.62 trillion or 94.35% of the budget allocation of Rp. 27.15 trillion.
"In the realization of indirect expenditure, in addition to Employee Expenditures it also includes realization of Subsidized Expenditures, Grant Expenditures, Social Aid Expenditures, Regency / City Expenditures, Financial Aid Expenditures to Provinces / Regencies / Cities and Village Governments, and Unexpected Expenditures , and expenditures were immediately realized at Rp. 7.71 trillion, "said Emil.
Meanwhile, the final part of the APBD structure is Regional Financing. In understanding regional finance, regional financing is any revenue that needs to be repaid and / or expenditures that will be received again, both in the relevant fiscal year and the following fiscal year.
Regional financing budgeting is mainly intended to cover the budget deficit or utilize the budget surplus, which is the difference between regional income and regional expenditure.
Regional financing itself consists of Regional Financing Revenues realized at Rp 2.56 trillion and Regional Financing Expenditures realized at Rp 88.19 trillion. Furthermore, from the total budget transactions and realization of the Regional Budget in 2018, it can be seen that the Remaining Calculation of the Budget Year (Silpa) is in the amount of Rp 3.06 trillion.
"West Java is already very good. Then, we go on and on, increase PAD, improve financial rationality, and have KPK inputs, the Ministry of Home Affairs is there," he said.