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    2011 - 05.09

    Anggaran, Anggaran Pengeluaran, dan Jenis Anggaran

    Tujuan utama kegiatan penganggaran yang dilakukan oleh Pemerintah selaku otoritas fiskal dan DPR melalui fungsi budgetair nya adalah untuk memperoleh alokasi anggaran yeng tepat dan efisien guna mencapai tujuan bernegara. Dalam penganggaran ini sebenarnya pemerintah dihadapkan pada dua sisi yang harus dipertemukan. Sisi yang pertama adalah kebutuhan pengeluaran negara melalui berbagai kegiatan pembangunan dan kegiatan penunjang lainnya, sedangkan di sisi lain negara mempunyai berbagai sumber daya yang digunakan untuk membiayai kegiatan-kegiatan pembangunan tersebut.

    Menurut Munandar, (1985) anggaran adalah suatu rencana yang disusun secara sistematis yang meliputi seluruh kegiatan perusahaan yang dinyatakan dalam unit (kesatuan) moneter dan berlaku untuk jangka waktu (periode) tertentu yang akan datang.

    Disamping itu Y. Supriyanto (1985:227) mendefenisikan anggaran sebagai suatau proses, sejak dari tahap persiapan yang diperlukan sebelum dimulainya penyusunan rencana, pengumpulan berbagai data dan informasi yang diperlukan. Pembagian tugas perencanaan, penyusunan rencana itu sendiri, implementasi dari rencana itu tersebut, sampai pada akhirnya tahap pengawasan dan evaluasi dari hasil-hasil pelaksanaan rencana.

    Melalui undang-undang Nomor 17 tahun 2003 (dan peraturan pelaksananya PP 21/2004) dikembangkan tiga pendekatan sistem penganggaran, yaitu penganggaran terpadu (unified budget), anggaran berbasis kenerja (performance budget), dan kerangka pengeluaran jangka menengah (medium term expenditure framework).

    Pengeluaran Negara diartikan sebagai pengeluaran pemeritah dalam arti seluas-luasnya, tergantung pada macam dan sifat dari pengeluaran pemerintah tersebut. Salah satu wujud dari pengeluaran negara adalah peberian subsidi. Subsidi ini kadang juga dinamakan pajak negatif. Dinamakan pajak negatif karena umumnya yangdinamakan pajak itu berupa pemerintah menarik uang, tetapi subsidi sebaliknya memberi uang. Pengeluaran pemerintah mencerminkan kebijakan pemerintah. Apabila pemerintah telah menetapkan suatu kebijakan untuk membeli barang dan jasa, pengeluaran pemerintah mencerminkan biaya yang harus dikeluarkan oleh pemerintah untuk melaksanakan kebijakan tersebut.

    Anggaran terpadu adalah penyusunan rencana keuangan tahunan yang dilakukan secara terintegrasi untuk seluruh jenis belanja guna melaksanakan kegiatan pemerintahan yang didasarkan pada prinsip pencapaian efisiensi alokasi dana yang memuat semua kegiatan instansi pemerintah dalam APBN yang disusun secara terpadu, termasuk mengintegrasikan anggaran belanja rutin dan belanja pembangunan.

    Anggaran berbasis kinerja dilakukan dengan memperjelas tujuan dan indikator kinerja sebagai bagian dari pengembangan sistem penganggaran yang akan mendukung perbaikan efisiensi dan efektivitas dalam pemanfaatan sumberdaya.

    Adapun tipe-tipe dari penganggaran itu sendiri adalah sebagai berikut:

    1. Ceiling Budget

    Tipe anggaran yang dipakai untuk tujuan-tujuan pengawasan dinamakan Ceiling Budget. Anggaran jenis ini mengawasi suatu instansi secara langsung dengan cara menentukan batas-batas pengeluaran melalui peraturan penggunaan/pemberian, atau secara tidak langsung dengan cara membatasi penghasilan instansi pada sumber yang diketahui dan jumlah yang terbatas.

    2. A Line-Item Budget

    Tipe ini menggolongkan pengeluaran-pengeluaran berdasarkan jenis, digunakan untuk mengawasi jenis-jenis pengeluaran dan juga jumlah totalnya

    3. Performance and Program Budgets

    Tipe ini berguna untuk menspesifikasi aktivitas-aktivitas atau program-program berdasarkan mana dana digunakan, dan dengan cara demikian membantu dalam evaluasinya. Dengan cara memisahkan pengeluaran-pengeluaran berdasarkan fungsi (seperti kesehatan atau keamanan public) atau berdasarkan jenis pengeluaran (seperti kepegawaian dan peralatan) atau berdasarkan sumber penghasilan seperti pajak kekayaan atau biaya-biaya pemakaian (user fees), para administrator dan para anggota legislatif bisa mendapatkan laporan-laporan yang tepat mengenai transaksi-transaksi keuangan, untuk mempertahankan baik efisiensi ke dalam maupun pengawasan dari luar.

    Sedangkan jenis-jenis anggaran dibagi menjadi dua, yaitu:

    1. Anggaran Operasional

    Anggaran operasional digunakan untuk merencanakan kebutuhan sehari-hari dalam menjalankan pemerintah. Pengeluaran pemerintah yang dapat dikategorikan dalam anggaran operasional adalah “belanja rutin”. Belanja rutin adalah pengeluaran yang manfaatnya hanya untuk satu tahun anggaran dan tidak dapat menambah aset atau kekayaan bagi penmerintah. Disebut “rutin” karena sifat pengeluaran tersebut berulang-ulang ada setiap tahun. Secara umum, pengeluaran yang masuk kategori anggaran operasional antara lain belanja Administrasi Umum dan Belanja Operasi dan pemeliharaan.

    1. Anggaran Modal / Investasi

    Anggaran modal menunjukan rencana jangka panjang dan pembelnjaan atas aktiva tetap seperti gedung, peralatan, kendaraan, perabot, dan sebagainya. Pengeluaran modal yang besar biasanya dilakukan dengan menggunakan pinjaman. Belanja investasi/modal adalah pengeluaran yang manfaatnya cenderung melebihi satu tahun anggaran dan akan menambah aset atau kekayaan pemerintah, dan selanjutnya akan menambah anggaran rutin untuk biaya operasional dan pemeliharaan. Anggaran berfungsi sebagai alat politis yang digunakan untuk memutuskan prioritas dan kebutuhan keuangan pada sektor tersebut.

    2.2 Anggaran Pendidikan

    Sesuai dengan definisi anggaran pendidikan sebagaimana tercantum dalam UU Nomor 10 Tahun 2010 tentang APBN TA 2011, dinyatakan bahwa Anggaran Pendidikan adalah alokasi anggaran pada fungsi pendidikan yang dianggarkan melalui Kementerian Negara/Lembaga, alokasi anggaran pendidikan melalui transfer ke daerah, dan alokasi anggaran pendidikan melalui pengeluaran pembiayaan, termasuk gaji pendidik tetapi tidak termasuk anggaran pendidikan kedinasan, untuk membiayai penyelenggaraan pendidikan yang menjadi tanggung jawab Pemerintah (pasal 1 butir 48).

    Secara politis tekad pemerintah untuk membangun pelayanan pendidikan bagi seluruh rakayat terlihat cukup besar. Pasal 31 undang-undang dasar 1945 menyatakan bahwa setiap warga Negara berhak mendapatkan pendidikan, bahkan setiap warga Negara wajib mengikuti pendidikan dasar dan untuk itu pemerintah bertanggung jawab membiayainya. Melalui perubahan pasal 31 UUD 1945, tekad tersebut makin diperkuat dengan adanya ketetapan bahwa Negara memprioritaskan anggaran pendidikan sekurang-kurangnya 20% dari anggaran pendapatan dan belanja Negara. Presentase yang sama juga dimandatkan untuk dialokasikan oleh setiap daerah dalam anggaran pendapatan dan belanja Daerah masing-masing.

    Usaha pemerintah dalam membangun pelayanan pendidikan terihat juga melalui langkah-langkah penyiapan dan penyesuaian perangkat perundang-undangannya. Langkah-langkah itu dilakukan seiring dengan perubahan tatanan politik pemerintahan semenjak diberlakukannya kebijakan otonomi daerah yang diatur undang-undang (UU) No. 22 tahun 1999 tentang pemerintahan daerah. Salah satu langkah tersebut adalah UU No. 20 tahun 2003 tentang sistem pendidikan nasional (Sisdiknas) yang dilakukan pemerintah setelah melalui proses polemik panjang. Pertimbangan terhadap politik pemerintah daerah cukup tercermin dalam UU No. 20 tahun 2003 ini. Pada pasal-pasal yang mengatur hak dan kewajiban pemerintah disektor pendidikan, misalnya, kata “pemerintah” (pusat) selalu berdampingan dengan pemerintah (daerah). Undang-undang ini juga mengatur tanggung jawab pengelolaan pendidikan berdasarkan tingkat pemerintahan, yaitu pemerintah pusat, pemerintah provinsi, dan pemerintah kabupaten/kota (pasal 50).

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