Download PDF Lampiran Permendagri No. 90 Tahun 2019: Klasifikasi, Kodefikasi, dan Nomenklatur Perenc

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Aug 7, 2023
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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.

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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.

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.

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

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

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.

7-10

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

11-14

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

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.

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.

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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 categorizing elements based on certain criteria or characteristics. Classification is used to simplify and systematize data and information for planning and finance purposes. For example, classification can be used to group revenues by sources, expenditures by functions, assets by types, etc.

The Definition and Concept of Codification

Codification is a process of assigning codes or symbols to elements based on their classification. Codification is used to identify and distinguish elements for planning and finance purposes. For example, codification can be used to assign numbers to revenues by sources, letters to expenditures by functions, colors to assets by types, etc.

The Definition and Concept of Nomenclature

Nomenclature is a process of naming or labeling elements based on their classification and codification. Nomenclature is used to describe and communicate elements for planning and finance purposes. For example, nomenclature can be used to name revenues by sources as PAD (Pendapatan Asli Daerah), expenditures by functions as Pendidikan (Education), assets by types as Tanah (Land), etc. The Principles and Criteria of Classification, Codification, and Nomenclature

Permendagri No. 90 Tahun 2019 stipulates some principles and criteria that should be followed in applying classification, codification, and nomenclature for planning and finance in regional governments. The following are some of the principles and criteria:

The Principles of Classification, Codification, and Nomenclature

Consistency: The classification, codification, and nomenclature should be consistent with the laws and regulations, the national standards, and the regional characteristics.

Accuracy: The classification, codification, and nomenclature should be accurate and precise in reflecting the nature and characteristics of the elements.

Transparency: The classification, codification, and nomenclature should be transparent and clear in providing information and explanation of the elements.

Comparability: The classification, codification, and nomenclature should be comparable and compatible with other regions and levels of government.

The Criteria of Classification, Codification, and Nomenclature

Relevance: The classification, codification, and nomenclature should be relevant and suitable for the purpose and scope of planning and finance.

Completeness: The classification, codification, and nomenclature should be complete and comprehensive in covering all aspects and elements of planning and finance.

Simplicity: The classification, codification, and nomenclature should be simple and easy to understand and use.

Flexibility: The classification, codification, and nomenclature should be flexible and adaptable to changes and developments in planning and finance.

How to Apply Classification, Codification, and Nomenclature in Planning and Finance

Permendagri No. 90 Tahun 2019 provides some instructions and examples on how to apply classification, codification, and nomenclature in planning and finance in regional governments. The following are some of the steps and methods:

The Steps of Applying Classification, Codification, and Nomenclature

Identify the elements of planning and finance that need to be classified, coded, or named.

Determine the criteria or characteristics that will be used to classify, code, or name the elements.

Refer to the attachments of Permendagri No. 90 Tahun 2019 that contain the details of the classification, codification, or nomenclature system.

Select the appropriate category or group for each element based on its criteria or characteristics.

Assign the corresponding code or symbol for each element based on its category or group.

Name or label each element based on its code or symbol.

The Methods of Applying Classification, Codification, and Nomenclature

The methods of applying classification, codification, or nomenclature depend on the type or format of the planning or finance document. For example:

For regional development plans (RPJMD/RKPD/RENSTRA), use a hierarchical method that consists of four levels: vision/mission/goals/strategies (level 1), programs (level 2), activities (level 3), indicators (level 4). Each level has a different code format that consists of numbers or letters. For example: 1.1.1.1 means vision 1/mission 1/goal 1/strategy 1.

For regional budgets (RAPBD/APBD/DPA/LRA), use a matrix method that consists of four dimensions: organization/function/program/activity (dimension 1), revenue/expenditure/financing (dimension 2), economic/object/sub-object/detail (dimension 3), location/source/type (dimension 4). Each dimension has a different code format that consists of numbers or letters. For example: 01.01.01.01.4.1.5.01 means organization 01/function 01/program 01/activity 01/expenditure/economic class 4/object class 1/sub-object class 5/detail object class 01.

For regional financial statements (balance sheet/income statement/cash flow statement/statement of changes in equity/notes to the financial statements), use a sequential method that consists of one dimension: account number/account name/account balance/account explanation. Each account has a different code format that consists of numbers or letters. For example: 1111 means cash account.

For regional performance reports (LAKIP/LPE/LPA), use a mixed method that combines hierarchical and matrix methods that consist of multiple levels and dimensions: vision/mission/goals/strategies/programs/activities/indicators (level 1), input/output/outcome/impact (level 2), quantity/quality/time/cost (level 3), target/realization/achievement/deviation (level 4). Each level or dimension has a different code format that consists of numbers or letters. For example: 1.1.1.1.1.1.1.2.2.3.4 means vision 1/mission 1/goal 1/strategy 1/program 1/activity 1/indicator 1/output/quality/time/deviation.

The Implementation and Evaluation of the Regulation

Permendagri No. 90 Tahun 2019 requires the implementation and evaluation of the classification, codification, and nomenclature system for planning and finance in regional governments. The implementation and evaluation involve various 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), the regional governments, and the public. The following are some of the roles and responsibilities of each actor and stakeholder:

The Roles and Responsibilities of the Ministry of Home Affairs

To formulate and issue policies and regulations on classification, codification, and nomenclature for planning and finance in regional governments.

To coordinate and supervise the implementation and evaluation of classification, codification, and nomenclature for planning and finance in regional governments.

To provide guidance and assistance to regional governments on classification, codification, and nomenclature for planning and finance.

To monitor and evaluate the performance and compliance of regional governments on classification, codification, and nomenclature for planning and finance.

To report and disseminate the results and recommendations of the implementation and evaluation of classification, codification, and nomenclature for planning and finance in regional governments.

The Roles and Responsibilities of the Ministry of Finance

To formulate and issue policies and regulations on financial management in regional governments.

To coordinate and supervise the implementation and evaluation of financial management in regional governments.

To provide guidance and assistance to regional governments on financial management.

To monitor and evaluate the performance and compliance of regional governments on financial management.

To report and disseminate the results and recommendations of the implementation and evaluation of financial management in regional governments.

The Roles and Responsibilities of the National Development Planning Agency (BAPPENAS)

To formulate and issue policies and regulations on development planning in regional governments.

To coordinate and supervise the implementation and evaluation of development planning in regional governments.

To provide guidance and assistance to regional governments on development planning.

To monitor and evaluate the performance and compliance of regional governments on development planning.

To report and disseminate the results and recommendations of the implementation and evaluation of development planning in regional governments.

The Roles and Responsibilities of the Supreme Audit Agency (BPK)

To conduct audits on the financial management and performance of regional governments.

To issue audit opinions and recommendations on the financial management and performance of regional governments.

To report and disseminate the audit results and recommendations to the relevant authorities and stakeholders.

To follow up and monitor the implementation of the audit recommendations by regional governments.

The Roles and Responsibilities of the Regional Governments

To implement and comply with the policies and regulations on classification, codification, and nomenclature for planning and finance in regional governments.

To prepare, implement, evaluate, and report the regional development plans, budgets, financial statements, performance reports, etc. using the classification, codification, and nomenclature system.

To coordinate and cooperate with other regional governments and levels of government on classification, codification, and nomenclature for planning and finance.

To provide data and information on classification, codification, and nomenclature for planning and finance to the Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, BPK, and the public.

To improve the capacity and quality of human resources, infrastructure, technology, etc. related to classification, codification, and nomenclature for planning and finance.

The Roles and Responsibilities of the Public

To access and use the data and information on classification, codification, and nomenclature for planning and finance in regional governments.

To participate and contribute to the formulation, implementation, evaluation, and reporting of classification, codification, and nomenclature for planning and finance in regional governments.

To monitor and evaluate the performance and compliance of regional governments on classification, codification, and nomenclature for planning and finance.

To provide feedback and suggestions to improve classification, codification, and nomenclature for planning and finance in regional governments.

The Mechanisms and Procedures of the Implementation and Evaluation

Permendagri No. 90 Tahun 2019 specifies some mechanisms and procedures that should be followed in implementing and evaluating the classification, codification, and nomenclature system for planning and finance in regional governments. The following are some of the mechanisms and procedures:

The Mechanisms of the Implementation and Evaluation

Coordination: The Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, BPK, and the regional governments should coordinate and cooperate with each other on classification, codification, and nomenclature for planning and finance.

Guidance: The Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, and BPK should provide guidance and assistance to the regional governments on classification, codification, and nomenclature for planning and finance.

Supervision: The Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, and BPK should supervise and monitor the implementation and evaluation of classification, codification, and nomenclature for planning and finance in regional governments.

Reporting: The regional governments should report the results and progress of the implementation and evaluation of classification, codification, and nomenclature for planning and finance to the Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, BPK, and the public.

Feedback: The Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, BPK, and the public should provide feedback and suggestions to improve classification, codification, and nomenclature for planning and finance in regional governments.

The Procedures of the Implementation and Evaluation

The implementation and evaluation of Permendagri No. 90 Tahun 2019 should be done in stages according to the following timeline:

Stage 1: Preparation (January 2020 - December 2020) - The Ministry of Home Affairs disseminates Permendagri No. 90 Tahun 2019 to all regional governments. - The regional governments conduct a self-assessment on their current classification, codification, and nomenclature system for planning and finance. - The regional governments identify the gaps and needs for adjusting their classification, codification, and nomenclature system to comply with Permendagri No. 90 Tahun 2019. - The regional governments prepare an action plan for implementing Permendagri No. 90 Tahun 2019.

Stage 2: Implementation (January 2021 - December 2021) - The regional governments implement their action plan for applying classification, codification, and nomenclature for planning and finance in accordance with Permendagri No. 90 Tahun 2019. - The regional governments use the classification, codification, and nomenclature system for preparing, implementing, evaluating, and reporting their regional development plans, budgets, financial statements, performance reports, etc. - The regional governments coordinate and cooperate with other regional governments and levels of government on classification, codification, and nomenclature for planning and finance. - The regional governments provide data and information on classification, codification, and nomenclature for planning and finance to the Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, BPK, and the public.

Stage 3: Evaluation (January 2022 - December 2022) - The Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, and BPK conduct an evaluation on the implementation and performance of classification, codification, and nomenclature for planning and finance in regional governments. - The Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, and BPK issue evaluation reports and recommendations on classification, codification, and nomenclature for planning and finance in regional governments. - The regional governments follow up and implement the evaluation recommendations to improve their classification, codification, and nomenclature system for planning and finance.

The Implications of Permendagri No. 90 Tahun 2019 for Regional Development and Finance

Permendagri No. 90 Tahun 2019 has significant implications for regional development and finance in Indonesia. It affects various aspects and outcomes of planning and finance in regional governments. The following are some of the benefits and challenges of the regulation:

The Benefits of Permendagri No. 90 Tahun 2019 for Regional Development and Finance

Integration: The regulation supports the integration and alignment of planning and finance at the national, provincial, and district/city levels by providing a common framework and language for classification, codification, and nomenclature.

Quality: The regulation enhances the quality and accountability of planning and finance by ensuring consistency, accuracy, transparency, and comparability of data and information.

Facilitation: The regulation facilitates the information system and reporting of planning and finance by providing a standard and uniform system of classification, codification, and nomenclature.

The Challenges of Permendagri No. 90 Tahun 2019 for Regional Development and Finance

Difficulty: The regulation may pose some difficulties and obstacles in implementing and complying with the classification, codification, and nomenclature system for planning and finance, such as the lack of capacity, infrastructure, technology, data, etc.

Risk: The regulation may entail some risks and impacts of non-compliance with the classification, codification, and nomenclature system for planning and finance, such as the sanctions, penalties, disputes, errors, etc.

Solution: The regulation requires some solutions and strategies to overcome the challenges and mitigate the risks of the classification, codification, and nomenclature system for planning and finance, such as the training, assistance, coordination, supervision, feedback, etc.

Conclusion

Permendagri No. 90 Tahun 2019 is a regulation issued by the Ministry of Home Affairs that regulates the classification, codification, and nomenclature of planning and finance in regional governments. It aims to integrate and harmonize planning and finance at the national, provincial, and district/city levels by providing a standard and uniform system of classification, codification, and nomenclature. It also intends to improve the quality and accountability of planning and finance by ensuring consistency, accuracy, transparency, and comparability of data and information.

By downloading Permendagri No. 90 Tahun 2019, 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. You can also improve your understanding and compliance with the regulation by following its instructions and examples. Moreover, you can enhance your knowledge and skills on how to use classification, codification, and nomenclature to support regional development goals.

In this article, we have explained what Permendagri No. 90 Tahun 2019 is, what it contains, what its implications are, and why you should download it. We have also provided some frequently asked questions and answers at the end of the article. We hope that this article has been helpful and informative for you. If you have any questions or comments, please feel free to contact us. Thank you for reading and have a great day!

FAQs

Here are some frequently asked questions and answers about Permendagri No. 90 Tahun 2019:

Q: Where can I download Permendagri No. 90 Tahun 2019? A: You can download Permendagri No. 90 Tahun 2019 from the official website of the Ministry of Home Affairs at [this link].

Q: How can I check if my classification, codification, and nomenclature system is compliant with Permendagri No. 90 Tahun 2019? A: You can check your classification, codification, and nomenclature system by comparing it with the attachments of Permendagri No. 90 Tahun 2019 that contain the details of the system. You can also consult with the Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, or BPK for guidance and assistance.

Q: What are the sanctions or penalties for non-compliance with Permendagri No. 90 Tahun 2019? A: The sanctions or penalties for non-compliance with Permendagri No. 90 Tahun 2019 may vary depending on the severity and frequency of the violation. They may include administrative sanctions, such as warnings, reprimands, suspensions, or revocations; financial sanctions, such as fines, deductions, or reimbursements; or legal sanctions, such as lawsuits, investigations, or prosecutions.

Q: How can I learn more about classification, codification, and nomenclature for planning and finance in regional governments? A: You can learn more about classification, codification, and nomenclature for planning and finance in regional governments by reading other related regulations, such as Permendagri No. 86 Tahun 2017 on Regional Development Planning System; Permendagri No. 64 Tahun 2020 on Regional Budget Management; Permendagri No. 13 Tahun 2006 on Regional Financial Management Guidelines; etc. You can also participate in training, workshops, seminars, webinars, etc. that are organized by the Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, BPK, or other institutions.

Q: What are some best practices or examples of classification, codification, and nomenclature for planning and finance in regional governments? A: Some best practices or examples of classification, codification, and nomenclature for planning and finance in regional governments are those that follow the principles and criteria of Permendagri No. 90 Tahun 2019; that are consistent, accurate, transparent, and comparable; that are relevant, complete, simple, and flexible; that are easy to understand and use; that support the integration, quality, and facilitation of planning and finance; that are compliant with the laws and regulations; that are coordinated and supervised by the authorities; that are reported and disseminated to the public; that are evaluated and improved regularly. You can find some examples of such best practices or examples in the attachments of Permendagri No. 90 Tahun 2019 or on the websites of the Ministry of Home Affairs, the Ministry of Finance, BAPPENAS, BPK, or other regional governments.

I hope that this article has answered your questions and satisfied your curiosity about Permendagri No. 90 Tahun 2019. If you have any further questions or comments, please feel free to contact me. Thank you for your attention and cooperation. 44f88ac181