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ABK

Anggaran Berbasis

Performance-based budgeting:

Kinerja

Indonesias overall approach to

budgeting, with outcomes or
performance being the measure of
effective budgeting

APBD

Anggaran Pendapatan

Local government budget: drafted by

dan Belanja Daerah

local governments and adopted by a

perda following debate and agreement
within DPRDs

APBD-M

APBD-P

Anggaran Pendapatan

Local government budget (in their

dan Belanja Daerah

pure form i.e. as approved by DPRD

Murni

and not yet revised) same as APBD.

Anggaran Pendapatan

Revised local government budget, as

dan Belanja Daerah

approved by DPRDs following a mid-year

Perubahan

budget review process led by local

governments

APBD-R

Anggaran Pendapatan

Realized local government budget

dan Belanja Daerah

(budget outcomes)

Realisasi
APBN

Anggaran Pendapatan

State budget: national budget drafted by

dan Belanja Negara

central government and, following

discussion and negotiation, adopted as
law by the DPR

APBN-M

APBN-P

APBN-R

Anggaran Pendapatan

State budget (in its pure form i.e. as

dan Belanja Negara

approved by DPR and not yet revised)

Murni

same as APBN

Anggaran Pendapatan

Revised State budget, following mid-year

dan Belanja Negara

budget review process and discussion

Perubahan

and approval by the DPR

Anggaran Pendapatan

Realized State budget (budget

dan Belanja Negara-

outcomes)

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Realisasi
BAKN DPR

Badan Akuntabilitas

National Financial Accountability

RI

Keuangan Negara,

Committee of the DPR

Dewan Perwakilan
Rakyat, Republik
Indonesia
Banggar

Badan Anggaran Dewan Budget Committee of the DPR: part of

DPR RI

Perwakilan Rakyat

the DPRs structure but it is not a Komisi

Republik Indonesia

(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

Bappenas

Badan Perencanaan

Local Development Planning Agency:

Pembangunan Daerah

local (regional ) offices of Bappenas

Badan Perencanaan

National Development Planning Agency

Pembangunan Nasional
BBHTB

Bea Perolehan Hak atas

Fees on the acquisition of rights to land

Tanah dan Bangunan

and buildings: a line item of budget

revenue

BI

Bank of Indonesia

Bank of Indonesia: Indonesias 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 Bank of Indonesia liquidity assistance

Indonesia

BLT

Bantuan Langsung Tunai Direct cash aid: a central government

subsidy for the poor to compensate for

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high prices of basic items like fuel

BLUD

Badan Layanan Umum

Local community service agency: a local

Daerah

government work unit charged with

providing public goods & services .
District hospitals (RSUDs) are sometimes
classed as BLUDs.

BOS

Bantuan Operasional

School operational assistance: central

Sekolah

government funding for primary and

junior secondary schools throughout
Indonesia in support of the national Nine
Years of Obligatory Schooling Program