BPK RI

Badan

Audit Board of the Republic of Indonesia:

Pemeriksa

Indonesias national audit office based in Jakarta

Keuangan

with branch offices in every province

Republik
Indonesia
BPKD

Badan

Local government finance office: the financial

Pengelola

management section of each local government

Keuangan
Daerah
BPS

BTL

Badan Pusat

Central Bureau of Statistics (directly answerable to

Statistik

the President)

Belanja Tidak

Indirect expenditure: routine, administrative

Langsung

expenditure: the common costs incurred by a work

unit in implementing the whole gamut of its
programs and activities. Cf. direct expenditure
(BL)

BUD

BUMD

Bendahara

Regional budget office: located throughout

Umum

Indonesia and under the control of BUN (see entry

Daerah

below)

Badan Usaha

Local government owned enterprise/s, set up on

Milik Daerah

local government initiative, funded by local

government capital and managed by local
governments. BUMDs can provide such services as
water supply, management of market places and
provision of tourism facilities, recreation parks etc.
BUMDs are generally set up as PDs by local
regulation (perda). In Indonesian, they are also
generically termed kekayan daerah yang
terpisahkan

BUMN

BUN

Badan Usaha

State owned enterprise/s: the equivalent of BUMD

Milik Negara

at the national level

Bendahara

State Treasury Office: under the authority of the

Umum

Director-General for the Budget, Ministry of

bupati

Negara

Finance

bupati

Bupati, head of a kabupaten government: best left

untranslated (regent in English has other
connotations; district head is not specific
enough)

BURT

Badan Urusan In-house Affairs Committee of the DPR, part of the

Rumah

DPRs bureaucracy

Tangga
Cadangan

Cadangan

valas

valuta asing

Central government foreign exchange reserves

Pemerintah Pemerintah
CALK

Catatan atas

Notes on government financial report/s: key

Laporan

national Audit Board documents in accountability

Keuangan

phase of budget cycle

camat

camat

Camat, head of a kecamatan (see entry below)

CSO

Civil society organization (same as NGO)

daerah

daerah

All sub-national regions/local government areas

DAK

Dana Alokasi

Special Allocation Fund, part of the dana

Khusus

perimbangan (see entry below) regional fiscal

balance transfers system

Dana

Aspiration funds, budget allocations advanced to

aspirasi

each DPR member for expenditure on

developmental projects in his/her constituency, to
be expended in cooperation with local
governments

Dana

Dana insentif

insentif

Fiscal transfers from the central government to

local governments meeting specific criteria on
sound budget management practices

Dana otsus

Dana

Special autonomy funds/grants: paid to certain

Otonomi

local governments (e.g. in Aceh and Papua) to

Khusus

assist with development of local autonomy

Dana

Dana

Adjustment funds: a fiscal transfer from the

Penyesuaia Penyesuaian

central government to regions to assist with

specific development programs/activities.