> For the complete documentation index, see [llms.txt](https://sungrambmjatim.gitbook.io/home/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://sungrambmjatim.gitbook.io/home/siaprka/belanja-daerah.md).

# Belanja Daerah

Belanja Daerah berpedoman pada **SHSR**, **ASB**, dan **Standar Teknis**. 

<figure><img src="/files/UcnBAyYjBfgiCdd2bokf" alt=""><figcaption></figcaption></figure>

## Jenis Belanja Daerah <mark style="color:purple;">(PP 12/2019 Pasal 56)</mark>

1. **Belanja Operasi**
   1. [Belanja Pegawai](/home/siaprka/belanja-pegawai.md)
   2. [Belanja Barang dan Jasa](/home/siaprka/belanja-barang-dan-jasa.md)
   3. Belanja Bunga
   4. Belanja Subsidi
   5. Belanja Hibah
   6. Belanja Bantuan Sosial
2. [**Belanja Modal**](/home/siaprka/belanja-modal.md)
   1. Belanja Modal Tanah
   2. Belanja Modal Peralatan dan Mesin
   3. Belanja Modal Gedung dan Bangunan
   4. Belanja Modal Jalan, Jaringan, dan Irigasi
   5. Belanja Modal Aset Tetap Lainnya
   6. Belanja Modal Aset Lainnya
3. **Belanja Tidak Terduga**
4. **Belanja Transfer**
   1. Belanja Bagi Hasil
   2. Belanja Bantuan Keuangan

## **Kode Rekening**

* **Kode Rekening Program, Kegiatan, Sub Kegiatan** berdasarkan pada [Kepmendagri Nomor 900.1-2850 Tahun 2025](https://drive.google.com/drive/folders/10Cby5fNo13p0fIjR0gbfz4cb_KTWAFbi?usp=drive_link) Lampiran I.B. **Klasifikasi, Kodefikasi, dan Nomenklatur Perencanaan Pembangunan Daerah Provinsi**.
* **Kode Rekening Belanja** berdasarkan [Permendagri Nomor 90 Tahun 2019](https://drive.google.com/drive/folders/10Cby5fNo13p0fIjR0gbfz4cb_KTWAFbi?usp=drive_link) tentang  **Klasifikasi, Kodefikasi, dan Nomenklatur Perencanaan Pembangunan dan Keuangan Daerah** .


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