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Klasifikasi, Kodefikasi, dan Nomenklatur Perencanaan Pembangunan dan Keuangan Daerah: Download Lampiran Permendagri No. 90 Tahun 2019 PDF di Sini


What is Permendagri No. 90 Tahun 2019 and Why You Should Download It




If you are interested in regional development and finance in Indonesia, you should know about Permendagri No. 90 Tahun 2019. This is a regulation issued by the Ministry of Home Affairs that regulates the classification, codification, and nomenclature of planning and finance in regional governments. This regulation is important for ensuring consistency, accuracy, transparency, and accountability in regional planning and finance. In this article, we will explain what Permendagri No. 90 Tahun 2019 is, what it contains, what its implications are, and why you should download it.


Introduction




Permendagri No. 90 Tahun 2019 is a regulation issued by the Minister of Home Affairs on October 18, 2019. It is based on Law No. 23 Year 2014 on Regional Government as amended by Law No. 9 Year 2015 on Second Amendment to Law No. 23 Year 2014 on Regional Government. It aims to integrate and harmonize planning and finance in regional governments by providing a standard classification, codification, and nomenclature system that can be used for preparing, implementing, evaluating, and reporting regional development plans, budgets, financial statements, performance reports, etc.




lampiran permendagri no. 90 tahun 2019 pdf download



By downloading Permendagri No. 90 Tahun 2019, you can benefit from several advantages. First, you can learn about the latest rules and guidelines on how to classify, code, and name various elements of planning and finance in regional governments. Second, you can improve your understanding and compliance with the regulation by following its instructions and examples. Third, you can enhance your knowledge and skills on how to use classification, codification, and nomenclature to support regional development goals.


In this article, we will cover four main points. First, we will describe the content of Permendagri No. 90 Tahun 2019 and its main sections. Second, we will explain the purpose and scope of the regulation and how it affects regional development and finance. Third, we will discuss the benefits and challenges of the regulation and how to deal with them. Fourth, we will conclude with a summary and some recommendations. We will also provide some frequently asked questions and answers at the end of the article.


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The Content of Permendagri No. 90 Tahun 2019




Permendagri No. 90 Tahun 2019 consists of 11 chapters and 26 articles. It also has four attachments that contain the details of the classification, codification, and nomenclature system. The following table summarizes the content of each chapter and article.



Chapter


Article


Content


I


1


General provisions, such as definitions, scope, objectives, etc.


II


2-3


The purpose and scope of the regulation, such as the targets, areas, aspects, etc.


III


4-6


The classification, codification, and nomenclature of planning and finance, such as the definitions, concepts, principles, criteria, etc.


IV


7-10


The application of classification, codification, and nomenclature in planning and finance, such as the procedures, methods, formats, etc.


V


11-14


The implementation and evaluation of the regulation, such as the actors, stakeholders, roles, responsibilities, mechanisms, procedures, etc.


VI


15-16


The information system and reporting of planning and finance, such as the data sources, data collection, data processing, data presentation, data dissemination, etc.


VII


17-18


The guidance and supervision of the regulation, such as the authorities, duties, functions, coordination, etc.


VIII


19-20


The transitional provisions of the regulation, such as the timeline, stages, adjustments, etc.


IX


21-22


The closing provisions of the regulation, such as the revocation, enactment, dissemination, etc.


X-XI


-


The explanation and attachments of the regulation.


The Purpose and Scope of the Regulation




The main purpose of Permendagri No. 90 Tahun 2019 is to provide a standard and uniform system of classification, codification, and nomenclature for planning and finance in regional governments. This system is intended to facilitate the integration and alignment of planning and finance at the national, provincial, and district/city levels. It is also expected to improve the quality and accountability of planning and finance by ensuring consistency, accuracy, transparency, and comparability of data and information.


The scope of Permendagri No. 90 Tahun 2019 covers various areas and aspects of planning and finance in regional governments, such as:



  • Regional development plans, such as the medium-term development plan (RPJMD), the annual development plan (RKPD), the regional spatial plan (RTRW), the regional strategic plan (RENSTRA), etc.



  • Regional budgets, such as the budget revenue and expenditure plan (RAPBD), the budget revenue and expenditure document (APBD), the budget implementation document (DPA), the budget accountability report (LRA), etc.



  • Regional financial statements, such as the balance sheet, the income statement, the cash flow statement, the statement of changes in equity, the notes to the financial statements, etc.



  • Regional performance reports, such as the performance accountability report (LAKIP), the performance evaluation report (LPE), the performance audit report (LPA), etc.



The regulation applies to all regional governments at the provincial and district/city levels, as well as their respective agencies, units, institutions, enterprises, etc. The regulation also involves other actors and stakeholders, such as the Ministry of Home Affairs, the Ministry of Finance, the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), etc.


The Classification, Codification, and Nomenclature of Planning and Finance




Classification, codification, and nomenclature are three interrelated concepts that are used to organize and identify various elements of planning and finance in regional governments. The following are the definitions and explanations of each concept:


The Definition and Concept of Classification




Classification is a process of grouping or categ


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