> 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/rka-skpd.md).

# RKA-SKPD

Berdasarkan [Permendagri Nomor 14 Tahun 2025](https://drive.google.com/file/d/1z5asnCWw1mfiX8QuTQQ-E8YJPMUUHSvD/view?usp=drive_link) tentang Pedoman Penyusunan APBD TA 2026, Penyusunan RKA-SKPD dilakukan berdasarkan proses bisnis seperti pada Gambar.

<figure><img src="https://588337620-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FEF4L9fdfCYet2nVsjyjN%2Fuploads%2FiCz5v7o02qrIgivOe2Di%2Fimage.png?alt=media&amp;token=706246f7-e57b-401c-b9e6-07a8b9ee98c1" alt=""><figcaption><p>Proses Bisnis Penyusunan RKA-SKPD</p></figcaption></figure>

{% hint style="info" %}
Bahan Penyusunan RKA-SKPD adalah KUA-PPAS
{% endhint %}

{% stepper %}
{% step %}

## Input Rincian Belanja

Akun TAPD Keuangan membuka kunci rincian belanja untuk dilakukan **input rincian belanja SKPD** oleh akun Pejabat Eselon IV atau Staf, kemudian divalidasi oleh Kepala SKPD.
{% endstep %}

{% step %}

## Reviu Inspektorat

Akun TAPD Keuangan melakukan **verifikasi** dan **mencetak dokumen** RKA-SKPD, kemudian Dokumen RKA-SKPD direviu oleh Inspektorat.
{% endstep %}

{% step %}

## Penyesuaian Hasil Reviu Inspektorat

**Rincian Belanja** pada Dokumen RKA-SKPD disesuaikan kembali dan divalidasi kembali berdasarkan reviu inspektorat.
{% endstep %}

{% step %}

## Cetak Dokumen

Akun TAPD Keuangan melakukan **verifikasi kembali kemudian dicetak** melalui akun TAPD Keuangan, akun Kepala SKPD, akun Kabid, dan akun Eselon IV atau Staf.
{% endstep %}
{% endstepper %}

## Peran Akun dalam SIPD-RI

<table><thead><tr><th width="141">Akun</th><th>Peran</th></tr></thead><tbody><tr><td>TAPD Keuangan</td><td><ul><li>Menyusun jadwal penyusunan RKA</li><li>Membuka kunci rincian belanja pada kegiatan</li><li>Melakukan verifikasi</li><li>Mencetak dokumen RKA</li></ul></td></tr><tr><td>Admin Standar Harga</td><td>Update standar harga terbaru</td></tr><tr><td>Kepala SKPD</td><td><ul><li>Menetapkan operator sub kegiatan</li><li>Validasi rincian belanja</li><li>Mencetak dokumen RKA</li></ul></td></tr><tr><td>Kabid</td><td><ul><li>Membantu Kepala SKPD menetapkan operator sub kegiatan</li><li>Mencetak dokumen RKA</li></ul></td></tr><tr><td>Eselon IV/Staf</td><td><ul><li>Melakukan penginputan rincian belanja</li><li>Mencetak dokumen RKA</li></ul></td></tr><tr><td>Inspektorat</td><td>Melakukan reviu RKA untuk sub kegiatan dan rincian belanja yang perlu disempurnakan</td></tr></tbody></table>


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