> 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/teknis-penyusunan/kua-ppas/kua.md).

# KUA

{% hint style="info" %}
Kebijakan Umum APBD (KUA) 
adalah dokumen yang memuat **kebijakan bidang
 pendapatan, belanja, dan Pembiayaan** serta asumsi yang
 mendasarinya untuk periode 1 (satu) tahun. 

Rancangan KUA disusun oleh TAPD untuk disampaikan kepada Kepala Daerah berdasarkan RKPD.
{% endhint %}

Menurut [PP Nomor 12 Tahun 2019](https://drive.google.com/file/d/1L7sYaz1jbsKdB0rfVjfR9E6oFb2mkjQQ/view?usp=drive_link) <mark style="color:purple;">(Pasal 89 ayat 3)</mark>, Rancangan KUA memuat:

1. kondisi ekonomi makro daerah;
2. asumsi penyusunan APBD;
3. kebijakan Pendapatan Daerah;
4. kebijakan Belanja Daerah;
5. kebijakan Pembiayaan Daerah; dan
6. strategi pencapaian.

Berdasarkan peraturan di atas, KUA Provinsi Jawa Timur kurang lebih terdiri atas:

### Bab I Pendahuluan

* Latar belakang penyusunan KUA
* Tujuan penyusunan KUA
* Dasar hukum

### Bab II Kondisi Ekonomi Makro Daerah

* Arah kebijakan ekonomi daerah
* Arah kebijakan keuangan daerah

### Bab III Asumsi Dasar Penyusunan APBD

* Asumsi dasar dalam penyusunan APBN
* Asumsi dasar dalam penyusunan APBD

### Bab IV Kebijakan Pendapatan Daerah

* Kebijakan perencanaan pendapatan
* Target pendapatan daerah (PAD, transfer, dll.)

### Bab V Kebijakan Belanja Daerah

* Kebijakan perencanaan belanja
* Rencana belanja operasi, modal, transfer, dan tidak terduga

### Bab VI Kebijakan Pembiayaan Daerah

* Penerimaan pembiayaan
* Pengeluaran pembiayaan
* Pembiayaan neto

### Bab VII Strategi Pencapaian

### Bab VIII Penutup


---

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