| Akronim | Keterangan | Keterangan Dalam Bahasa Inggris |
| ABK | Anggaran Berbasis Kinerja | Performance-based budgeting: Indonesia’s overall approach to budgeting, with outcomes or performance being the measure of effective budgeting |
| APBD | Anggaran Pendapatan dan Belanja Daerah | Local government budget: drafted by local governments and adopted by a “perda” following debate and agreement within DPRDs |
| APBD-M | Anggaran Pendapatan dan Belanja Daerah – Murni | Local government budget (in their “pure” form i.e. as approved by DPRD and not yet revised) – same as APBD. |
| APBD-P | Anggaran Pendapatan dan Belanja Daerah – Perubahan | Revised local government budget, as approved by DPRDs following a mid-year budget review process led by local governments |
| APBD-R | Anggaran Pendapatan dan Belanja Daerah – Realisasi | Realized local government budget (budget outcomes) |
| APBN | Anggaran Pendapatan dan Belanja Negara | State budget: national budget drafted by central government and, following discussion and negotiation, adopted as law by the DPR |
| APBN-M | Anggaran Pendapatan dan Belanja Negara – Murni | State budget (in its “pure” form i.e. as approved by DPR and not yet revised)—same as APBN |
| APBN-P | Anggaran Pendapatan dan Belanja Negara – Perubahan | Revised State budget, following mid-year budget review process and discussion and approval by the DPR |
| APBN-R | Anggaran Pendapatan dan Belanja Negara- Realisasi | Realized State budget (budget outcomes) |
| BAKN DPR RI | Badan Akuntabilitas Keuangan Negara, Dewan Perwakilan Rakyat, Republik Indonesia | National Financial Accountability Committee of the DPR |
| Banggar DPR RI | Badan Anggaran Dewan Perwakilan Rakyat Republik Indonesia | Budget Committee of the DPR: part of the DPR’s structure but it is not a Komisi (Standing Committee) (see entry for Komisi below). |
| Bansos | Bantuan Sosial | Social aid (a catch-all budget line item for social welfare allocations in both APBNs and APBDs) |
| Bappeda | Badan Perencanaan Pembangunan Daerah | Local Development Planning Agency: local (regional ) offices of Bappenas |
| Bappenas | Badan Perencanaan Pembangunan Nasional | National Development Planning Agency |
| BBHTB | Bea Perolehan Hak atas Tanah dan Bangunan | Fees on the acquisition of rights to land and buildings: a line item of budget revenue |
| BI | Bank of Indonesia | Bank of Indonesia: Indonesia’s central bank |
| BL | Belanja Langsung | Direct expenditure (“development expenditure”): money spent by a work unit to implement a specific program or activity. Cf. “indirect expenditure” (BTL) |
| BLBI | Bantuan Likuiditas Bank Indonesia | Bank of Indonesia liquidity assistance |
| BLT | Bantuan Langsung Tunai | Direct cash aid: a central government subsidy for the poor to compensate for high prices of basic items like fuel |
| BLUD | Badan Layanan Umum Daerah | Local community service agency: a local government work unit charged with providing public goods & services . District hospitals (RSUDs) are sometimes classed as BLUDs. |
| BOS | Bantuan Operasional Sekolah | School operational assistance: central government funding for primary and junior secondary schools throughout Indonesia in support of the national Nine Years of Obligatory Schooling Program |
| BPK RI | Badan Pemeriksa Keuangan Republik Indonesia | Audit Board of the Republic of Indonesia: Indonesia’s national audit office based in Jakarta with branch offices in every province |
| BPKD | Badan Pengelola Keuangan Daerah | Local government finance office: the financial management section of each local government |
| BPS | Badan Pusat Statistik | Central Bureau of Statistics (directly answerable to the President) |
| BTL | Belanja Tidak Langsung | Indirect expenditure: routine, administrative expenditure: the common costs incurred by a work unit in implementing the whole gamut of its programs and activities. Cf. “direct expenditure” (BL) |
| BUD | Bendahara Umum Daerah | Regional budget office: located throughout Indonesia and under the control of BUN (see entry below) |
| BUMD | Badan Usaha Milik Daerah | Local government owned enterprise/s, set up on local government initiative, funded by local government capital and managed by local governments. BUMDs can provide such services as water supply, management of market places and provision of tourism facilities, recreation parks etc. BUMDs are generally set up as PDs by local regulation (perda). In Indonesian, they are also generically termed “kekayan daerah yang terpisahkan” |
| BUMN | Badan Usaha Milik Negara | State owned enterprise/s: the equivalent of BUMD at the national level |
| BUN | Bendahara Umum Negara | State Treasury Office: under the authority of the Director-General for the Budget, Ministry of Finance |
| bupati | bupati | Bupati, head of a kabupaten government: best left untranslated (“regent” in English has other connotations; “district head” is not specific enough) |
| BURT | Badan Urusan Rumah Tangga | In-house Affairs Committee of the DPR, part of the DPR’s bureaucracy |
| Cadangan valas Pemerintah | Cadangan valuta asing Pemerintah | Central government foreign exchange reserves |
| CALK | Catatan atas Laporan Keuangan | Notes on government financial report/s: key national Audit Board documents in accountability phase of budget cycle |
| camat | camat | Camat, head of a kecamatan (see entry below) |
| CSO | – | Civil society organization (same as NGO) |
| daerah | daerah | All sub-national regions/local government areas |
| DAK | Dana Alokasi Khusus | Special Allocation Fund, part of the “dana perimbangan” (see entry below) regional fiscal balance transfers system |
| Dana aspirasi | “Aspiration funds”, budget allocations advanced to each DPR member for expenditure on developmental projects in his/her constituency, to be expended in cooperation with local governments | |
| Dana insentif | Dana insentif | Fiscal transfers from the central government to local governments meeting specific criteria on sound budget management practices |
| Dana otsus | Dana Otonomi Khusus | Special autonomy funds/grants: paid to certain local governments (e.g. in Aceh and Papua) to assist with development of local autonomy |
| Dana Penyesuaian | Dana Penyesuaian | “Adjustment” funds: a fiscal transfer from the central government to regions to assist with specific development programs/activities. |
| Dana Perimbangan | Dana Perimbangan | Fiscal balance transfers from the central government to regions: This is Indonesia’s basic mechanism for transfer of budget support funds from Jakarta to regions. Key components are DBH, DAU, DAK, but see also entries on “dekonsentrasi”, “tugas pembantuan” and “dana penyesuaian” |
| DAU | Dana Alokasi Umum | General Allocation Fund: a key element of the “dana perimbangan” (see above) system for transfer of Central general budget support to regions |
| DBH | Dana Bagi Hasil | Revenue Sharing Fund: an element of “dana perimbangan” (see entry above) system designed to return to regions proportionate shares of central government revenue derived from regions |
| DDUB | Dana Daerah untuk Urusan Bersama | Local funding for joint activities (with central government) |
| Defisit Anggaran Daerah | Local government budget deficit | |
| dekonsentrasi | – | Delegation of authority and funding by the Center to a region for discharge of a function not yet decentralized. These transfers do not form part of APBDs |
| DIPA K/L | Daftar Isian Pelaksanaan Anggaran Kementerian/Lembaga | Central government ministry/agency budget implementation check list: a key document in State budget processes. Each ministry/agency produces such a DIPA each year, detailing implementation of its budget |
| DISP | Dana Infrastruktur Sarana dan Prasarana | Infrastructure and Public Facilities Fund: a “dana penyesuaian” (see entry above) program |
| DJPK | Direktorat-Jendral Perimbangan Keuangan (Kemenkeu) | Directorate-General of Regional Fiscal Balance (within the Ministry of Finance) |
| DPA SKPD | Dokumen Pelaksanaan Anggaran Satuan Kerja Pemerintah Daerah | Budget implementation document of local government departments/agencies: equivalent to DIPA K/L at national level. Each SKPD (see entry below) produces such a document each fiscal year, detailing income, expenditure and financing |
| DPD | Dewan Perwakilan Daerah | Regional Representative Council: the 2nd or “upper” chamber of Indonesia’s bicameral national parliament. It has no substantive budgetary role |
| DPDFPPD | Dana Penguatan Desentralisasi Fiskal Percepatan Pembangunan Daerah | Fund to Strengthen Fiscal Decentralization to Speed up Local Development: a “dana penyesuaian” (see entry above) program |
| DPID | Dana Penguatan Infrastruktur Daerah | Fund to Strengthen Local Infrastructure: a “dana penyesuaian” (see entry above) program |
| DPIP | Dana Percepatan Infrastruktur Pendidikan | Fund to Speed up Development of Local Educational Infrastructure: a “dana penyesuaian” (see entry above) program |
| DPIPD | Dana Penguatan Infrastruktur dan Prasarana Daerah | Fund to Strengthen Local Infrastructure and Public Facilities: : a “dana penyesuaian” (see entry above) program |
| DPPA | Dokumen Pelaksanaan Perubahan Anggaran | Revised budget implementation document, used as a basis for implementation of APBN-Ps and APBD-Ps |
| DPPA-SKPD | Dokumen Pelaksanaan Perubahan Anggaran – Satuan Kerja Perangkat Daerah | Revised local government department/agency budget implementation document (DPA SKPD): used by SKPD as basis for implementing its revised budget (APBD-P) |
| DPPID | Dana Percepatan Pembangunan Infrastruktur Daerah | Fund to Speed up Development of Local Infrastructure: a “dana penyesuaian” (see entry above) program |
| DPR RI | Dewan Perwakilan Rakyat Republik Indonesia | House of Representatives of the Republic of Indonesia: Indonesia’s State legislature. Its functions include examination and adoption of all money bills (including APBN and APBN-P) |
| DPRD | Dewan Perwakilan Rakyat Daerah | Regional representative assembly (or local legislative assembly: a body of people’s representatives (elected for 5 years) in provinces, kabupatens and cities. Its budgetary role is to debate and eventually adopt local budgets by regulation (“perda”—see entry below). It also acts as a channel of communication between the people and the local executive (governor, bupati or mayor). To be distinguished from the national-level Regional Representative Council (DPD—see entry above). |
| DTT | Dana Tidak Tersangka | Unexpected funding: an important focus of Audit Board (BPK) reports on government financial management (LKPP and LKPD) |
| hibah | Grant/s: non-repayable grant/s in money or kind: a line item of revenue and expenditure in APBNs and APBDs. | |
| ILPPD | Informasi Laporan Pelaksanaan Pemerintahan Daerah | Local governance implementation report submitted to central government annually |
| Jamkesmas | Jaminan Kesehatan Masyarakat | Community health guarantees: directed specifically at the poor: a program funded by the central government |
| Jampersal | Jaminan persalinan | Childbirth insurance, especially for the poor: a program financed by the central government |
| JPS | Jaringan Pengaman Sosial | Social safety net: a program administered by the central Ministry of Social Services directed specifically at the poor |
| Kabupaten | kabupaten | No counterpart word exists in English. The term refers to local government areas immediately below provinces and equal in status to cities. Numbering around 400, kabupatens are the backbone of Indonesia’s decentralized local government system. The term is best not translated (“regency” and “district” do not quite convey its meaning) |
| Kecamatan | kecamatan | No counterpart word exists in English: sub-district. Several of these administrative units make up a kabupaten or city local government area. They are not classed as “pemda” and so do not have APBDs or DPRDs. |
| Kekayaan daerah yang dipisahkan | Local own source assets (a sub-item in local budgets): a catch-all term encompassing assets (including BUMDs—see entry above) owned by a pemda | |
| KL | Kementerian/Lembaga | Central government ministries and/or agencies |
| Komisi DPR | Komisi Dewan Perwakilan Rakyat | Sectoral Commissions (or Committees) of the House of Representatives. These (currently 11) commissions mirror the work of groups of government ministries and agencies, termed their government “counterparts” (mitra); they play a key role in DPR budget discussion and approval processes. |
| KUA | Kebijakan Umum Anggaran | General budgetary policies: an essential document in the budget formulation stage, detailing policies on revenue, spending & financing and other basic policy approaches. It requires DPR or DPRD endorsement before draft budgets are submitted |
| KUA-PPAS | Kebijakan Umum Anggaran – Prioritas dan Plafon Anggaran | General budget policies – provisional budget priorities and funding levels: a combination of KUA and PPAS (see entry below) |
| KUR | Kredit Usaha Rakyat | People’s business credit |
| Laporan audit BPK | Laporan Audit Badan Pemeriksa Keuangan | National Audit Board report/s: key documents in the accountability phase of budget cycle |
| LHP | Laporan Hasil Pemeriksaan | Report of audit findings: audit reports issued by national Audit Board (BPK) |
| LKPD | Laporan Keuangan Pemerintah Daerah | Report on local government finances: an essential document in the budget accountability stage. It reports on budget outcomes for the year just past and is issued by local office of the Audit Board |
| LKPJ | Laporan Keterangan Pertanggungjawaban | Public accountability report on budget implementation presented by local government heads to DPRDs |
| LKPP | Laporan Keuangan Pemerintah Pusat | Central government financial report, reporting on budget outcomes for the year just past: important document in accountability phase of budget cycle |
| LPDS | Lain Lain Pendapatan Daerah yang Sah | Other Lawful Local Revenue (of a provincial, kabupaten or city government): a line item of income in APBDs |
| LRA KL | Laporan Realisasi Anggaran Kementerian/Lembaga | Central government ministry/agency report/s on budget outcomes (realized budget): a key document in accountability phase of budget cycle |
| LSM | Lembaga Swadaya Masyarakat | Non-governmental organization (NGO) |
| musrembang | Same as musrenbang (see entry below) | |
| musrenbang | Musyawarah Perencanaan Pembangunan | Community consultations on development planning held annually from the village level (in January) to the national level (in May). Musrenbang outcomes are part of planning phase of APBN and APBD budget cycle |
| musrenbangnas | Musyawarah Perencanaan Pembangunan Nasional | National-level community consultations on development planning |
| Neraca | – | Balance sheet/s: a document relevant to the accountability phase of the budget cycle |
| Nota Keuangan | – | Budget statement: policy document accompanying draft budgets at both national and local level |
| OMS | Organisasi Masyarakat Sipil | Civil Society Organization or NGO |
| PAD | Pendapatan Asli Daerah | Local Own-source Revenue: a line item of income in APBDs |
| PBB | Pajak Bumi dan Bangunan | Land and building taxes |
| PDB | Produk Domestik Bruto | Gross Domestic Product (GDP) |
| PDN | Pendapatan Dalam Negeri | Domestic revenue at the national (APBN) level |
| PDRB | Produk Domestik Regional Bruto | Local Gross Domestic Product (GDP) of a local government area |
| pembiayaan | Financing: budget funds (either incoming or outgoing) provided for a purpose but which are required to be repaid to the budget at some time | |
| Pemda | Pemerintah Daerah | Regional, local or sub-national governments (i.e. provincial, kabupaten or city) which currently (August 2012) number just over 524 throughout Indonesia |
| Pemerintah Pusat | The President of the Republic of Indonesia and the governmental structure he controls | |
| Pemekaran daerah | – | Creation of a new autonomous region by dividing an existing region into two new entities |
| Pendapatan | – | Income |
| Penerimaan | – | Revenue |
| Penjabaran APBD | Penjabaran Anggaran Pendapatan Belanja Daerah | Outline of local government budget |
| Perda | Peraturan daerah | Local DPRD regulation: DPRDs have no power to pass laws (undang-undang)—which is the sole preserve of the DPR |
| Perda APBD | Peraturan Daerah tentang Anggaran Pendapatan Belanja Daerah | Local DPRD regulation approving APBD: this marks beginning of implementation phase of budget cycle |
| Perkada | Peraturan Kepala Daerah | Local head of government regulation |
| Perkada Penjabaran APBD | Peraturan Kepala Daerah tentang Penjabaran APBD | Local head of government regulation detailing implementation of APBD: issued at beginning of implementation stage of budget cycle |
| PIK KL | Pagu Indikatif Kementerian/Lembaga | Central government ministry/agency indicative funding ceilings: circulated by circular letter as input into discussion stage of budgetary cycle |
| PIK SKPD | Pagu Indikatif Satuan Kerja Perangkat Daerah | Local government department/agency indicative funding ceilings: circulated by circular letter as input into discussion stage of budgetary cycle |
| Pilkada | Pemilihan Kepala Daerah | Local elections for a head of government (governor (in provinces), bupati (in kabupatens) and mayor (in cities) |
| Piutang daerah | Local government funds receivable: money owed and still to be repaid to a local government – a line item in local budgets. | |
| PKH | Program Keluarga Harapan | Hope for Families Program |
| PMH | Pemberantasan Mafia Hukum | Eradication of judiciary mafia |
| PMK | Peraturan Menteri Keuangan | Minister of Finance regulation |
| PMKAK | Peraturan Menteri Kerangka Acuan Kerja | Ministerial regulation on terms of reference for departmental work |
| PNBP | Penerimaan Negara Bukan Pajak | State non-tax revenue at the national level |
| PNPM | Program Nasional Pemberdayaan Masyarakat | National Community Empowerment Program: a major national poverty-eradication program funded by the central government and the World Bank with co-financing at the local government level |
| PP | Peraturan Pemerintah | Central government regulation |
| PPA | Plafon dan Prioritas Anggaran | Budget priorities and individual program funding ceilings, as approved by DPRD; used by SKPDs to finalize their RKA SKPDs |
| PPAS | Plafon dan Prioritas Anggaran Sementara | Interim budget priorities and funding ceilings used (but not yet approved by DPRD) by SKPDs to draft their RKA SKPD |
| PPKD | Pejabat Pengelola Keuangan Daerah | Head of local government financial management office (SKPKD) |
| PU | Pekerjaan umum | Public works |
| RAPBD | Rancangan Anggaran Pendapatan dan Belanja Negara | Draft local government budget (APBD), submitted to DPRD at beginning of discussion phase of budget cycle |
| RAPBN | Rancangan Anggaran Pendapatan dan Belanja Negara | Draft State budget (APBN), submitted to the DPR by the President at beginning of discussion phase of budget cycle |
| region | – | Any area of Indonesia at the sub-national level, specifically local government areas (provinces, kabupatens and cities). |
| Remunerasi | Extra remuneration (for civil servants) – a national government policy in lace from 1 Sept 2011 to 31 Dec 2012 aimed at eradication corruption in the civil service | |
| Renja KL | Rencana kerja Kementerian/Lembaga | Central government Ministry/Agency-specific Work Plans: a document produced by each ministry and public agency in budget planning phase, outlining work plans for the fiscal year ahead |
| Renja SKPD | Rencana Kerja Satuan Kerja Perangkat Daerah | Local government department/agency work plan/s: a document produced by each local government department or agency in budget planning phase, outlining work plans for fiscal year ahead |
| Renstra KL | Rencana Strategis Kementerian/Lembaga | Central government ministry/agency strategic plan(s): a document produced for the budget planning phase |
| Renstra SKPD | Rencana Strategis Satuan Kerja Perangkat Daerah | Local government department/agency strategic work plan/s: a document produced by each local government department or agency in budget planning phase |
| retribusi | – | Fees and charges for services provided (a budget revenue line item) |
| RKA KL | Rencana Kerja dan Anggaran Kementerian/Lembaga | Central government Ministry/Agency Work Plans and Budgets: a document produced by each ministry and public agency for discussion phase of budgetary cycle |
| RKA SKPD | Rencana Kerja dan Anggaran – Satuan Kerja Perangkat Daerah | Local government department/agency budget and work plan/s: a document produced by each local government department/agency as a basis for production of draft APBDs: it details revenue, proposed expenditure on programs/activities and financing and is a key document in discussion phase of budgetary cycle |
| RKP | Rencana kerja Pemerintah | Government-wide work plans at the central and local government level: a whole of government budget planning document produced each year and issued by Presidential or local head-of-government regulation |
| RKPD | Rencana Kerja Pemerintah Daerah | Local government work/development plan/s: a whole of government local planning document produced each year in preparation for APBD and issued by local head of government regulation (“perkada”) |
| RKP Desa | Rencana Kerja Pembangunan Desa | Plans for village-level development, agreed on during the musrenbang process which all of Indonesia’s approx. 72 000 villages are required to hold every year: they form part of the budget planning process. |
| RPJM | Rencana Pembangunan Jangka Menegah | Medium term (5 year) development plans drawn up at all levels (from the national to the village level). RPJMs underpin “musrenbang” process and are part of planning phase of budget cycle. |
| RPJMD | Rencana Pembangunan Jangka Menegah Daerah | Local go government medium term (5 year) development plan/s: taken into account in planning stage of APBD budget cycle |
| RPJP | Rencana Pembangunan Jangka Panjang | Long term development plan both at central and local government level: a budget planning document |
| RSUD | Rumah Sakit Umum Daerah | District base hospital: located in large cities in regional areas |
| Rumah aspirasi | – | “home/s for aspirations” of the people: a form of DPR presence in regions for keeping in closer contact with community aspirations |
| RUU APBN | Rancangan Undang-undang tentang Anggaran Pendapatan Belanja Negara | Draft bill on State budget, submitted to the DPR by the President with budget statement at beginning of budget discussion phase of budget cycle |
| SiLPA | Sisa Lebih Penggunaan Anggaran | Unspent funds at end of fiscal year, carried forward to ensuing year |
| SIMKARI | Sistem Informasi Manajemen Kejaksaan Republic Indonesia | Attorney-General’s Department information management system |
| SKPD | Satuan Kerja Perangkat Daerah | Local government work unit/department/agency |
| SKPKD | Satuan Kerja Pengelola Keuangan Daerah | Office of local government chief financial officer or treasurer (see SKPD) |
| SPM | Standar Pelayanan Minimal | Minimum standards of service: applicable to public services pemda are obliged to provide. SPM are set at provincial level and regularly updated |
| Sub-national government | – | Any local (regional) government at the provincial, kabupaten or city level |
| TA | Tahun Anggaran | Financial/fiscal year: same as calendar year in Indonesia |
| Tipikor | Tindak Pidana Korupsi | Criminal act(s) of corruption. There are special courts to try these cases |
| TMP | Tidak Memberikan Pendapat | “Disclaimer opinion” in Audit Board (BPK) report |
| TNP2K | Tim Nasional Percepatan Penanggulangan Kemiskinan | National Team for Accelerating Poverty Reduction |
| Tugas pembantuan | – | Co-administration: an arrangement whereby the central government co-administers not yet decentralized functions with local governments and provides the requisite funding |
| TW | Tidak wajar | “Adverse opinion” in Audit Board (BPK) report |
| UKP4 | Unit Kerja Presiden Bidang Pengawasan dan Pengendalian Pembangunan | Presidential work unit on Oversight and Control of Development |
| UMKM | Usaha Micro, Kecil dan Menegah | Micro, Small and Medium-sized Enterprises |
| UU | Undang-undang | Law/s: the passage of which is the exclusive prerogative of the DPR |
| UU APBN | Undang-undang tentang Anggaran Pendapatan Belanja Negara | State budget law, as adopted/approved by the DPR each year at end of budget discussion phase of budget cycle |
| UU APBN-P | Undang-undang tentang Anggaran Pendapatan Belanja Negara-Perubahan | Revised State budget law, as approved by the DPR each year at end of discussion phase of budget revision cycle |
| UU KIP | Undang-undang Keterbukaan Informasi Publik | Law No. 14/2008 concerning freedom of access to public information |
| Wali kota | Mayor: head of government in city local government areas (of which there are just over 90 throughout Indonesia). | |
| WDP | Wajar Dengan Pengecualian | “Qualified opinion” in Audit Board (BPK) report |
| WTP | Wajar Tanpa Pengecualian | “Unqualified opinion” in Audit Board (BPK) report |