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LATARBELAKANGUndang-Undang Nomor 17 Tahun 2007 tentang Rencana Pembangunan |angkaPanjang Nasional (RPIPN) pasal 2 mengamanatkan bahwa Program PembangunanNasional periode 2005 - 2025 dilaksanakan sesuai Rencana Pembangunan JangkaPanjang Nasional (RPIPN). Amanat tersebut yang kemudian dijabarkan dalam PeraturanPresiden Nomor 7 Tahun 2005 tentang Rencana Pembangunan |angka MenengahNasional (RPJMN) merupakan visi, misi, dan program dalam pelaksanaan pemerintahanyang baik (Good Goaernance).Salah satu wujud dari implementasi visi, misi, dan program tersebut adalahpenyusunan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (RKAKL)dengan menggunakan pendekatan Penganggaran Berbasis Kinerja (Performance BasedBudgeting). Selanjutnya dalam Pasal 7 ayat (2) dan (4) Peraturan Pemerintah Nomor 2LTahun 2004 dinyatakan bahwa dalam penyusunan anggaran berbasis kinerja tersebutdiperlukan indikator kinerja, standar biaya dan evaluasi kinerja dari setiap program danjenis kegiatan. Sedangkan untuk penetapan standar biaya, baik bersifat umum maupunkhusus dilakukan oleh Menteri Keuangan setelah berkoordinasi dengan KementerianNegara/Lembaga. Standar Biaya Khusus merupakan satuan biaya suatu kegiatan yangdigunakan sebagai acuan dalam menyusun anggaran guna mencapai efisiensi.Dalam rangka memantapkan penyusunan SBK maka disusunlah "Petunjuk TeknisPenyusunan Standar Biaya Khusus". B. MAKSUD DAN TUJUANPetunjuk Teknis Penyusunan SBK ini dimaksudkan untuk memberikan panduanagar terdapat kesamaan pemahaman dan langkah pada semua pihak yang terlibat dalampenyusunan SBK terutama mengenai kegiatan yang dapat dijadikan SBK tata carapengajuan usulan kegiatan serta penilaian/ evaluasi kegiatan dimaksud.Tujuan Penyusunan Petunjuk Teknis Penyusunan SBK adalah sebagai pedomandalam penyusunan SBK bagi Kementerian Negara/Lembaga, sehingga SBK yang disusunmemiliki relevansi antara alokasi anggaran dengan keluaran (output) suatu kegiatan yangdirencanakan serta keterkaitan antara kegiatan dengan program KementerianNegara/Lembaga. Disamping itu dapat diperoleh pembiayaan kegiatan secara wajar danefisien.C. RUANG LINGKUPPetunjuk Teknis Penyusunan SBK ini berlaku dan digunakan oleh seluruhKementerian Negara/Lembaga dalam rangka penyusunan SBK suatu kegiatan. 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PENGERTIAN1. Rencana Pembangunan Jangka Panjang Nasional Tahun 2005-2025 yang selanjutnyadisingkat RPJP Nasional adalah dokumen perencanaan pembangunan nasional untukperiode 20 (dua puluh) tahun terhitung sejak tahun 2005 sampai dengan tahun 2025.2. Rencana Pembangunan Jangka Menengah Nasional,yang selanjutnya disingkat RPIMNasional adalah dokumen perencanaan pembangunan nasional untuk periode 5(lima) tahunan, yaitu RPIM Nasional I Tahun 2004-2009, RPJM Nasional II Tahun2010-201,4, RPJM Nasional III Tahun 2015-2019, dan RPJM Nasional IV Tahun 2020-2024.3. Rencana Kerja Pemerintah (RKP) merupakan rencana pembangunan tahunannasional, yang memuat prioritas pembangunan nasional, rancangan kerangkaekonomi makro yang mencakup gambaran perekonomian secara menyeluruhtermasuk arah kebijakan fiskal, serta program kementerianflembaga, lintaskementerian/lembaga kewilayahan dalam bentuk kerangka regulasi dan pendanaany ang bersifat indikatif .4. Rencana Kerja Kementerian Negara/Lembaga (Renja K/L) adalah dokumenperencanaan Kementerian Negaraf Lembaga untuk periode 1 tahun.5. Rencana Kerja Anggaran Kementerian Negara/Lembaga (RKAKL) adalah dokumenperencanaan dan penganggaran yang berisi program dan kegiatan suatu KementerianNegara/Lembaga yang merupakan penjabaran dari Rencana Kerja Pemerintah danRencana Kerja Strategis Kementerian Negaraf Lembaga yang bersangkutan dalamsafu tahun anggaran serta anggaran yang diperlukan untuk melaksanakannya.6. Standar Biaya adalah satuan biaya atau harga tertinggi dari suatu barang dan jasa baiksecara mandiri maupun gabungan yang diperlukan untuk memperoleh keluarantertentu dalam rangka penyusunan anggaran berbasis kinerja. Standar Biaya dapatbersifat umum atau bersifat khusus.7. Standar Biaya Umum (SBU) adalah satuan biaya yang merupakan batas pahng tinggiyang penggunaannya bersifat lintas Kementerian Negara/Lembaga danf atau lintaswilayah;8. Standar Biaya Khusus (SBK) adalah standar biaya yang digunakan untuk kegiatanyang khusus dilaksanakan Kementerian Negara/Lembaga tertentu danf atau diwilayah tertentu.g. Program adalah bentuk instrumen kebijakan yang berisi satu atau lebih kegiatan yangdilaksanakan oleh instansi pemerintah/lembaga atau masyarakat yangdikoordinasikan oleh instansi pemerintah untuk mencapai sasaran dan fujuan sertamemperoleh alokasi anggaran. Program yang digunakan adalah program-programyang ada dalam Rencana Kerja Pemerintah (RKP).10. Kegiatan adalah bagian dari program yang dilaksanakan oleh satu atau beberapasatuan kerja sebagai bagian dari pencapaian sasaran yang terukur pada suatuprogram dan terdiri dari sekumpulan tindakan pengerahan sumber daya baik berupapersonil (sumber daya manusia), barang modal termasuk peralatan dan teknologi,dana atau kombinasi dari beberapa atau kesemua jenis sumber daya tersebut sebagaimasukan (input) untuk menghasilkan keluaran (output) dalam bentuk barang/ jasa. 1 endstream endobj 29 0 obj 2895 endobj 30 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 31 0 obj << /Length 45 >> stream q 612.24 0 0 937.20 0.00 0.00 cm /Obj26 Do Q endstream endobj 32 0 obj << /Type /Page /MediaBox [ 0 0 612.24 937.20 ] /Parent 10 0 R /Resources << /Font << /F3 4 0 R >> /XObject << /Obj26 26 0 R >> /Subtype 28 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 30 0 R 31 0 R 27 0 R ] >> endobj 10 0 obj << /Kids [ 9 0 R 18 0 R 25 0 R 32 0 R ] /Count 4 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 10 1 0000223029 00000 n 26 7 0000125734 00000 n 0000213970 00000 n 0000219626 00000 n 0000222576 00000 n 0000222598 00000 n 0000222677 00000 n 0000222774 00000 n trailer << /Size 33 /Info 1 0 R /Root 11 0 R /Prev 125371 /ID [] >> startxref 223115 %%EOF 33 0 obj << /Type /XObject /Subtype /Image /Name /Obj33 /Width 2551 /Height 3905 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 2551 >> /Length 43250 >> stream &x,U%* :PR!5G嫢-M<-^X\[+ ,KFVS&YI0PPR!S+D wX&Q7ȾE򗂓\Ȗ2D DVX<tdP@U2 (* {41ݬ(_Az  }5ZAHGq6v @׵> N_ώ+.oXJLmԑԍy\֭蠟b@a0AamzZU]%SlN2!΁l>*aGA陊0qhorS.2.PC9A0X(L"mSH"cINȒ fb tGA L&lO `F iEDv¢wzO}h"L$2Xٚ uF!Q2x 2 cu3AN d60?LD " &S@H։N. \DjJ'zLrhZ:'D迫zLbo?[*o'$l$qE_;&A(r/5 ==t׿W:k"ivE W;MӲ+鱧Lɝ_nؽh!on_PSv}+qK?piz/a6]TkX*` K֕VWiilGo y$d}/mo΁T om/=}uc8=~B_@; `ȎqMhW  5/_b{12 OVL UA/a{E%࿵K+8'?ྜྷpOԂg@u" "#H?u }h-7x"~]{iVB9AK'G?DA"DGxDX m@_,{AkW1 [[x߷$ #΁IR /:#mwAkmazYUKm~_ZA }I ]t^m :_ =_Zl;f//ۿt.ߪIz ޠKޗ}o^ۥo _uqz__֮%YkIQ{~HIv0yY߆]w^KTA]Zõײ{װ^ MC ^O>uVZjJ/Wv mګ flL;o#Ejo%_[^ҥTIzڮ_["c]=?AlP !)7.. 9Cqʂ3___K1K\*յw/kv¦a[Z`Ph0@ plhIڻM- ]K *% ᅰ*wd+DZ0jn pr  hAqKj}0v0g0Amq02:kmTq(㊦&1;&ûn!13bwr-Cd8PqMA]NӰA0pC#2r5,$n  l6d+j P(PBA 4AAj k i40*a [PT(T&5Nk@FqZ"""QAQYC8"BB:A )9N8a0L$ H0 & #eP3Be0Dt@"sa3S@vB$AKH$x!+}$U-T뤭-]La[C BJՆ6jLUQ⡄R} + Y$CI4v\MGx.X+ `TC!>MpC"d! 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B. C. BAB IIPENGAJUAN SBK INSTITUSI TERKAIT DAN PEMBAGIAN WEWENANGWAKTU PENGAJUAN SBKUsulan Standar Biaya Khusus Tahun 2009 diajukan oleh KementerianNegara/Lembaga kepada Menteri Keuangan c.q. Direktur Jenderal Anggaran palinglambat minggu kedua bulan Mei 2008. Penelaahan usul SBK tahun2A}9 dilaksanakanpada bulan Mei 2008.INSTITUSI TERKAITPihak-pihak yangterlibat dalam penyusunan SBK adalah:1. Departemen Keuangan c.q. Direktorat ]enderal Anggaran;2. Kementerian Negar a/ Lembaga terkait.PEMBAGIAN WEWENANGPembagian wewenang dalam penyusunan SBK adalah sebagai berikut:1. Departemen Keuangan c.q. Direktorat Jenderal Anggarana. Menyampaikan panduan tentang Tata caraPenyusunan Standar Biaya Khusus;b. Mengidentifikasi dan mensinkronkan usulan kegiatan yang akan menjadi SBKterhadap program dan kegiatan guna pencapaian keluaran (output);c. Melakukan penilaian kewajaran harga masing-masing komponen denganmengacu pada antara lain Standar Biaya Umum (SBU), indeks harga BPS, HargaSatuan Pokok Kegiatan (HSPK) daerah dan data pendukung lainnya yang dapatdipertanggun gj awabkan;d. Mengidentifikasi dan mensinkronkan jenis belanja dalam SBK dengan BaganAkun Standar (BAS);e. Menandatangani dokumen hasil penelaahan SBK bersama-sama denganKementerian Negar a f Lernb aga;f. Menyusun Peraturan Menteri Keuangan tentang Standar Biaya Khusus (SBK);2. Kementerian Negar a/ Lembagaa. Menyampaikan usulan SBK kepada Menteri Keuangan c.q. Direktur JenderalAnggaran yanLg dilengkapi dengan kerangka acuan kegiatan (Term of Reference)serta Rincian Anggaran Biaya (RAB) serta data pendukung yang terkait denganTOR dan RAB;b. Melakukan penelaahan usul SBK bersama Departemen Keuangan c.q. DirektoratJenderal Anggaran;c. 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BAB IIITATA CARA PENYUSUNAN STANDAR BIAYA KHUSUS (SBK)KRITERIA PENENTUAN KEGIATANKegiatan yang dapat diusulkan untuk ditetapkan menjadi SBK harus memenuhikriteria sebagai berikut :1,. Dilaksanakan secara rutin setiap tahun (bukan temporer);2. Mempunyai keluaran (output) yang jelas dan terukur;3. Merupakan penjabaran dari Tugas dan Fungsi Kementerian Negaraf Lembaga;4. Kegiatan yang dimaksud dapat berada di tataran kegiatan, sub kegiatan sebagaimanadalam referensi RKAKL maupun detil kegiatary sepanjang masih berada di bawahprogram Kementerian Negara/Lembaga dalam rangka pencapaian kinerjaKementerian Ne gar a / Lembaga;5. Bersifat khusus/spesifik dan hanya dilaksanakan oleh Kementerian Negara/Lembagatertentu danf atau di wilayah tertentu.Sedangkan kegiatan-kegiatan yang tidak dapat diusulkan menjadi SBK adalah :'J... Kegiatan-kegiatan kesekretariatan yang sifatnya umum dalam rangka operasionalperkantoran pada Kementerian Negara/Lembaga seperti: pembayaran ga1i,operasional dan pemeliharaan kantor ;2. Kegiatan-kegiatan yang bersifat insidentil seperti: pengadaan barang antara lainkomputer dan kendaraan, pembangunan gedung kantor.Pengajuan pembiayaan untuk kegiatan-kegiatan yang tidak termasuk dalam SBK dapatdiusulkan melalui penelaahan RKAKL, dilengkapi dengan TOR, RAB, dan datapendukung terkait y ang dapat dipertanggungjawabkan.LANGKAH-LANGKAH PENYUSUNAN STANDAR BIAYA KHUSUS (SBK)LangkahJangkah penyusunan Standar Biaya Khusus oleh Kementerian Negara/Lembaga adalah sebagai berikut:1. Mengidentifikasi kegiatan yang akan diusulkan sebagai SBK sesuai dengan formatkerangka utama (grand desigtt) Program dan Kegiatan Kementerian Negara/Lembagadan kriteria kegiatan yang telah ditentukan;2. Menentukan tahapan-tahapan maupun komponen-komponen yang merupakanbagian suatu kegiatan untuk pencapaian keluaran (output) kegiatan;3. Mengalokasikan biaya yang dibutuhkan untuk masing-masing komPonen inputdengan mengacu pada SBU, HSPK dan Standar Biaya Lainnya yang dapatdipertanggungjawabkan;4. Membuat Kerangka Acuan Kegiatan (Term of Reference) dan Rincian Anggaran Biaya(RAB);5. Menentukan indeks biaya yang diperlukan untuk menghasilkan sebuah keluaran(output) kegiatan;6. Menandatangani usulan SBK untuk selanjutnya diajukan oleh KementerianNegara/Lembaga c.q. Sekretaris ]enderal/Sekretaris Utama kepada MenteriKeuangan c.q. Direktur Jenderal Anggaran dilengkapi dokumen pendukung berupaKerangka Acuan Kegiatan (Term of Reference), Rincian Anggaran Biaya (RAB), dandata pendukung yang terkait dengan TOR dan RAB yang dapatdipertanggungjawabkan. 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Kerangka Acuan Kegiatan (Term of Reference) memuat latarbelakang, tujuan, keluaran (output) kegiatan dan manfaat (outcome), sedangkan RincianAnggaran Biaya (RAB) memuat lebih rinci komponen biaya satuan dan spesifikasiinput/outp ut dalam suatu ke giatan.Penyusunan Kerangka Utama Program dan Kegiatan, Kerangka Acuan Kegiatan,dan Rincian Anggaran Biaya berpedoman pada format dan penjelasan serta tata carapengisian sebagai berikut: -6- endstream endobj 57 0 obj 964 endobj 58 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 59 0 obj << /Length 45 >> stream q 612.24 0 0 937.20 0.00 0.00 cm /Obj54 Do Q endstream endobj 60 0 obj << /Type /Page /MediaBox [ 0 0 612.24 937.20 ] /Parent 10 0 R /Resources << /Font << /F3 4 0 R >> /XObject << /Obj54 54 0 R >> /Subtype 56 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 58 0 R 59 0 R 55 0 R ] >> endobj 10 0 obj << /Kids [ 9 0 R 18 0 R 25 0 R 32 0 R 39 0 R 46 0 R 53 0 R 60 0 R ] /Count 8 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 10 1 0000459442 00000 n 54 7 0000424389 00000 n 0000455897 00000 n 0000457971 00000 n 0000458990 00000 n 0000459011 00000 n 0000459090 00000 n 0000459187 00000 n trailer << /Size 61 /Info 1 0 R /Root 11 0 R /Prev 424025 /ID [] >> startxref 459556 %%EOF 61 0 obj << /Type /XObject /Subtype /Image /Name /Obj61 /Width 3905 /Height 2551 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 3905 >> /Length 16952 >> stream &q(Nu@Tk)/ck&rjjɪj&&&HMxUr95_c~95XcT@} b?U5X~?ɪjdN"莈ȏ7dr5 8 #D4@w!4ybDI4+#JDB Z  4 ;a07BE:# AN@`!p0`"(DC0 >'ޗt :ymP)ԉ#^GF<^*Ð B@@!5uC \2A.k4"}~i(xD' @ dS d|d00B  q pnDA .M>u 6 dSxpntZDx"<_ :#ÚaHaHࠨ 'nn @": dS`dSd^`]I__oZkBX98RF AN`!@R84!5p4 m}BNGxz AaE<"(p`29nM~j7kM5 }cH+{l36E6xDhq It_{I:~ݐZJ MBS1A547& /Ko}D▟K (Lȳ@ȶ P2*A/lzVAtק~ioOߥ7N?5?Q]{cA&[Io^{IK,w)]owj{u{k~խ1Kf只ZI[$|TitWI=w[}y~ܱ~KRoQn%zWԱ^:]þז;u=^ߧ3ҽom*_o[-u _ z_;k_ֲǢ-ڷ,n߯UvXj-{YhT:w,wzu-޺V{}o]w^ ';W^JTto'齾>{Hi?#,U?w-R-z_W ~NJ~_o_[KDX(r?ߥ_u /oU!zG #z/+vKny>^"׷C"9o~^*ۧIޫ~^{܋e_C#Zˉ}1{o_Vo/"~}F륫ナǿoҿ۪JVFHD|#*ޗm7{CZCo׿ ߷zz_i>߿w>!t޾0Jۯ.(~߷ %}{_r(zNClh>+鴟պp z߷xXC}-Zׯ#sw"]~׿]pt֭{k{^=cݪ}K$kzGDtCۋ_oI垮J밷jv]vw&om]%zKoB"/oKO΃Ki_o2g{V鼑#޷mm5yNzWmm_t$mnֶ뷭ݭݤz_<wW,]?OzZᆳIl0Ph?m{HE ޺OZi+[kݪj aBA0 x" ؠAo{ko}T utuUM m@764, c®ւT_[jݶk%A0~tæޡ0A`@p@ ?'h2"߽}^V]l&a6M0`<0aiۦ}5W}Y;O@8jB 8r *DDDDGmovxa+^ݿmor$ !H@v#N0 D$7\(bޞk}T """"#(Na0=I8k@,BbMҽ0AکMd"9hDC@vG6 f m0A@@жb   F Ԉ=;GLG,)%/KNmcOUixD R[0[OaT:pd&G2>GDtBeAN3zq:d (prpd9Q[DDDDlDDDDDDDDE%DDDDDDDDDDDE}NXl'X垌V `DMHy< ՙEW6% aMx4;KtNi,oKwUoZiY:?wH3PYЫ$C͑l#jٗ* 2vk6+$F  o 9AhA G=hfag&!3)q { ! & : OL 1O`B CU x}N8(~hAO>$OXT_8 MPw!0MnEAd7R bki<"Icdn+Fozm^tAGvo]_zkzҮxi6ZzI_B:O?8}~!pN ^HvU%{ .k G華i} >,p]"?/@w=?op"#Q_x@RZ\hn_}lrb<U߶mz}Iz~}x!iƑifiqgfziw}[^0D: : M0aL&L& 4n'D38͙l4fϳ6|ϳ͟g>> g wiޚ۵Nwh/ZM4L&i馩iݭ~d,/iꕅV®}~}[^O?iyKkV&\S4qvvv fU28 rC`]XbrASP=>ӿUia0ah0DtD 60@b(8:c4ڎi^ծnvipL&iia4a47iWka}HMT08AXe3: DDDDDDDDDDDDDDGPN":  ?NDDDDDDB,!'I'&U_ڪ_UKtm.C -%kbP C0^Euq&G2:0 H9Ј}5`25L8[,_yչFP! \{Y; 'U0>(AxT"CpWjΐ;Wb33g&a0Aia0 T~Y{43L4#8͙8͙l36g6}͟fl3vjֵ~ iӴTM44Ӵ?NN]mmSOM]=4zmR'I{[_߭iwikbLK:0;I a: Gkzv}ݮM4M4h4A[B"*)8OONӴM44M40iiDDDDDDDDzXN_ DDDDDDDDDDDDDG 'v `;tE: 8JkY^o ooHAQ22vZ9Gنh!Ha0@04D3P<*w꒨DNƫJ)&鐏~8&l :M%A !a;]+_ixXW(b0E΀ݵ_%ʗ5{ %e6}fl͟flfϳ}fo+Ud"'>OdiƙiƑ3ٜgFq>ޝi馚}}0;#f 3 a iM4iiM44aM;MmSMmmSM455OO_{ m5o׫iU}iiiiT娶8i 2:j 0@ꞚiviڂB0t{M4M4ᦃAh0ADDDDDGAiDDDDDDDDDGDX12(sB!;DE'eج0XQU@} cqd6euaaA7BU7Q 3Z98LRΑf)6?<0]C#L0@iP  f0La0U AO'8Dń״J(eTO^iAy\_d<`KI-g8->؆+. 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GB*dK)I}[.mb4-eL>Jciomb6 @dX| 1DCTm!5]U,ҨoGU{}@抟홮myߙ%x I'hOb|0A 狈T" IsT1ޔ^'(ǎjiPo[JlE*إtownx`۠狼.93u,:x\N훬@#`ks-lpErVw@ŧ<2*]wmiXW={MQ-0; ~1KqSaaIQ߮qT71?FQMwumT^9=Au Jn7>S?W?FmsWD4si l$R:*.Jа)^,ֱfO1GaցRCAKQL 9[IxY#%d o4'G#wMT$'yQô.%x| l[н-ȗC ٠t_"l0Y A@C5°ÂՀD{HzT&vz//V-45-*B b*wJrS 8ҿ2ˁ#۩Vkx{Q{Ƅ} ғ&W Zc`)6m=e2x=wD]hS&vmx]ݓC7M9ia$Y¿y~BT0N==ose( Vby+)~LO)p{ ShE5DB\LZ2 U x&EOB z=  e\[Qw8MU/>Ѯi7n7e R\ "&xR;/K HQkR(mZl6yI<*TR\m:o$jg}R}_l(}U-ĸe*Tq e5-p67lTi;EGG\7@`Oh@3.ͨS#[|1.eՌFL=0Fq:^yF %&@V\Gl_uKĐV)ϧ/2?_ugunlk6+qr(M0'qMZ4?lx. 0o:.XvU%~R\檋>={?%,v8#K {f7^vƞ氁FP`&ХL%)P;YГ4D`DM6!#ؗ\l B\ q MVt_`K!ր_IwS2%M5M7`^wǺ(.!+7^7Et\]QEW- [ʐ4>ch8o)'ԭ5H|SȮo7G:X>? endstream endobj 70 0 obj << /Length 71 0 R >> stream PENJELASAN DAN TATA CARA PENGISIANKERANGKA UTAMA (GRAND DESTGN) PROGRAM DAN KEGIATANKEMENTERIAN NEGARA/ LEMBAGAKerangka Utama (Grand Design) merupakan gambaran umum secara menyeluruhtentang program dan kegiatan yang dilaksanakan Kementerian Negara/Lembaga dan didalamnya terdapat sasaran program, sasaran kegiatan, keluaran (output) kegiatan, subkegiatan maupun Standar Biaya Khusus dengan keluarannya (output) serta unitpenanggungjawab kegiatan. Kerangka Utama (Grand Design) dimaksudkan untukmemberikan arah kebijakan dan keterkaitan antara kegiatan, sub kegiatan maupun StandarBiay a Khusus, dengan program-program y ang telah ditetapkan.Tata cara pengisian format Kerangka Utama (Grand Design) Program dan Kegiatansebagai berikut :o Kementerian Negara/Lembaga, diisi dengan nama Kementerian Negaraf Lembaga.o Unit Eselon I, diisi dengan nama Unit Eselon I yang bersangkutan.o Program, diisi dengan nama program.o Sasaran Program, diisi dengan sasaran program sesuai dengan Renja K/L atau RKP.o Kolom No.1 diisi dengan nomor urut sesuai dengan jumlah kegiatan.o Kolom No.2 diisi dengan nama kegiatan yang akan dilaksanakan sesuai referensi dalamRKAKL dan sasaran kegiatan yang akan dicapai.o Kolom No.3 diisi dengan keluaran dan satuan ukur keluaran kegiatan, contohnya: 500 m2,1, km, L0 orang, dll.o Kolom No.4 diisi dengan nama sub kegiatan maupun Standar Biaya Khusus yangmerupakan bagian dari kegiatan pada kolom 2,Standar Biaya Khusus diberi tanda *).o Kolom No.5 diisi dengan keluaran dan satuan ukur keluaran sub kegiatan maupunStandar Biaya Khusus, contohnya: 500 m2,1" km,10 orang, d11.o Kolom No.6 diisi dengan unit penanggungjawab pelaksanaan kegiatan. -8- endstream endobj 71 0 obj 1671 endobj 72 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 73 0 obj << /Length 45 >> stream q 612.24 0 0 935.52 0.00 0.00 cm /Obj68 Do Q endstream endobj 74 0 obj << /Type /Page /MediaBox [ 0 0 612.24 935.52 ] /Parent 10 0 R /Resources << /Font << /F3 4 0 R >> /XObject << /Obj68 68 0 R >> /Subtype 70 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 72 0 R 73 0 R 69 0 R ] >> endobj 10 0 obj << /Kids [ 9 0 R 18 0 R 25 0 R 32 0 R 39 0 R 46 0 R 53 0 R 60 0 R 67 0 R 74 0 R ] /Count 10 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 10 1 0000536967 00000 n 68 7 0000479232 00000 n 0000531330 00000 n 0000534788 00000 n 0000536514 00000 n 0000536536 00000 n 0000536615 00000 n 0000536712 00000 n trailer << /Size 75 /Info 1 0 R /Root 11 0 R /Prev 478868 /ID [] >> startxref 537096 %%EOF 75 0 obj << /Type /XObject /Subtype /Image /Name /Obj75 /Width 2551 /Height 3905 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 2551 >> /Length 33482 >> stream &m 4l YMMc@H`u"ED,7Ug(U#eX@ic%E^]eф~/ `E$!!еddp\\/nv#'Ni.|3D* @qa3%82hMTCd`rAD23BhD?Xw6u 3MhW-BOS#.tGF 6g"6G"R]f %M_7wIxI=/Ӿ/b,wZk6k0cc/0/|q~ǧakjz[knݾ%oU_[K.'EtMը~]7׆Ioz\%[zY~ǭ_UduoA{ ƈACwn,%onߪ%ZZlT_ׂK{~K^un*uO깄GDt]dp Dh UCW_֒%_W"" t.M^!wIz__~Z_@}[ ^@ Go ot.N\juIuZ[WC&@+.u"=KjWO\DڽuZE- o-ӥ׷wjw{!mɎ[w$D/nt_[_,)߫j^Qm׷YdtGK.zt?/!ݿq8#i]^in_?2\}_i}j$j﮽U{oպ} ^_Zi]vݾYnz9zoGB۽_[kI}]-V_Vu;k/צ]v_} wtߺ_m߷g}+t]-_o[m}a~^PZI[oޟIһmi߶zOtBߺiZ{[~ݠR%Sl; vޭ'v'l*Ro_wj֓Oz &I[Wm&\6}aX0ެ/i D@2`g. ʃ]{UoնBm`~n0(p`! 7΀MD> ޙ%Kmh5Pwh(C:`a aLB <a00B?ݩ2(2KP&0 9K`&\>EaSi=7ރ 4ȃP""""#XB H_dE0Ov ÕDDDDDFH28 9PRB 9ܧ(r$8 r0ArB.4A"""D1Ke !״t?I%]|G2D Qtax#0\6lp.>G莈pR#`3 YGD̗d`|菄-DDC:)7HZꃰDy\PBᘄCMд-qjD[{o]Ԇk?: r@qƁ#"ҹ\q:#r(r(x6F=r8##ݒ"Um>!=]8o tC*?n ]i[_O־ki=[~}O0KKEXիZcKڶ;~ХUW~٨/n/]"ooCmUu][/=ҭnroۿH7sivm>ZbhQi3Hњ36 a4M4AǴ۪a^Y4L&h0L&iT5=?ηkme nMVӰ[AݠM4ii-ݭAHG2&DqDDDDDDDAHq^hV#h*Ay-֑#62聄5 ))H":#Ds#āA|˄5DD2B ȀؚY_B {uAh9QF l3DhF6F9"/VOis'J'a6 @ Ӡ]:kG^i7Nxvu?ckuKE{ߎ4j߭oڷzoIv׺> j U}d4Tmz_}a?տAV8=rwP*nキ~Dd>O3HљFf٣}kyzvo_HњD44f33faa45MS߿VTe iM;M5[];=+ozn?(FOF 4n[[T4M4h4a hXi7 $^&kiaA!"""""""8`` ᦜ= c"Ⱥ#|DqX;N rL32!VȥhHN a80@ t+p@dLh# CpA@=_wnakںMw5M,~߿ZUY}}u7֥,'KJu\Tt,%ט'#j zV^;6}n_]ۧm{JE>OƑn.Jܹo}h)e(|4Ff4h333aAM?W!IKjlA M4 魭mkL'x443ijw~Wjk"'4f4flљ &M4ӴM4ջv,d>OD44flaAvi{SSTӵmoOs4fl4f͙ M4iiikSӴSNiiiAAn5T[^k鮜;MiDDDDDDDDDm}VO_}zڦiIa[TONӽ5M4 iL&a4L!a<6;a4OO5OM4M0ai"6(0a0M4M0 h4""""""""#- !+(X""""?Op(2*G@PN FTfk2! *i `'Ce "vAȿ Ds%G`L[Y)DR0w=7Ah"굿oN ntM]oۄ:,},a3_[;JnXa5^*^V_wjߓs_}K_Z}i;]V7iK{_/!R.CoK ըI_ XK ap\/߂K\Ktooutcۑ^W Dpˬ >q}Mv"vKmUëVܐ8iFP2x'/nܱrr@]FOd>OFњF͚36fh4A4E[~n]rffl&iL&i魭VoVi^QOFњFљӵMSNӿ[^)g_o}۽J|4Fi3FfFfh0iij^/{i>m~7eL4|4f͙0 4M4Ӵӵ>zom]ɹ4flљFf3N4T4M4mt_zziiiih0[^O7t߶vi}}_L&i ai- õn5kwki ;N""""=iVm+m4O}viM4i B"""; I;a M ࡌa ˇh6zzz~viia4!Hb0Aˇr00 M4M4a4 B""""""#½ PACa38TqЈW( M3C8A (AJe9@Eq `B"""""""""""""?4-CuA---AZtR0fboU-/Q*"DSa  A +usAkg HaBPH>MH O'DܡTLrk HdAYgXش)9hACcr*iVEפi4B٠BH0D M= CD⩄_+JI6h{o WIOH&hc ҇Oh "xGo8}8ҥzHh%L(D1OcIhP m/_tti;|81?=I9BxtLV_rdtGKIB&9Czt}SwNq?AW#@UէqqKn?a'~ՇW_iA#:0D"?_oalmuL]߯B氿+ ^agiɸ}4 l_\_ے/K@_y& [l=/΁s&a~8DH_&|5)/$tIÈ<?nN r/@/؅ץ n=& IFA|/o //ܙvH__؅iᇰwoo i~Oݵ?m(]}m֟WvQ}[۶޽Xm ֿJm}cOkܧ] u۰}+ 6O0Xeq08@--{ݴX=[mk`! 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Dalam Kerangka Acuan Kegiatan (Term Of Reference)tercakup latar belakang, maksud dan tujuan, indikator keluaran dan keluararr, carapelaksanaan kegiatan, pelaksana dan penanggungjawab kegiatan, jadwal kegiatan, dan biayakegiatan.Tata cara pengisian format Kerangka Acuan Kegiatan (Term Of Reference) adalahsebagai berikut:o Kementerian Negara/Lembaga, diisi dengan nomenklafur KementerianNegara/Lembaga.o Unit Organisasi, diisi dengan nomenklatur Unit Eselon I yang bersangkutan.o Program, diisi dengan nama program.o Sasaran Program, diisi dengan sasaran program dalam Renja K/L atau RKP.. Usulan SBK : diisi sesuai dengan posisi (leael) usulan SBK serta keterkaitan dengankegiatan, sub kegiatary dan detil kegiatan.o Sistematika Kerangka Acuan Kegiatan (Term Of Reference)'I.,. Latar BelakangMenjelaskan dasar hukum yang terkait dan kebijakan Kementerian Negara/Lembagayang merupakan dasar keberadaan kegiatan/alctifltas berkenaan berupa PeraturanPerundangan yang berlaku, Rencana Strategis Kementerian Negara/Lembaga, dan TugasFungsi Kementerian Negara/Lembaga, sedangkan gambaran umum merupakanpenjelasan secara singkat mengapa (wh| kegiatan tersebut dilaksanakan dan alasanpenting kegiatan tersebut dilaksanakan serta keterkaitan kegiatan yang dipilih dengankegiatan keluaran (output) dalam mendukung pencapaian sasaran dan kinerja program/yang pada akhirnya akan mendukung pencapaian tujuan kebijakan.2. Kegiatan yang dilaksanakanMenjelaskan uraian kegiatan apa (what) yang akan dilaksanakan dan batasan kegiatan.3. Maksud dan TujuanMenjelaskan mengapa (wLQ kegiatan harus dilaksanakan dan berisikan hasil akhir yangdiharapkan dari suatu kegiatan (bersifat kualitatif; serta manf aat (outcome) kegiatan.4. Indikator Keluaran dan KeluaranMenjelaskan indikator keluaran berupa target yang ingin dicapai (bersifat kualitatif) dankeluaran (output) yang terukur dalam suatu kegiatan (bersifat kuantitatif). Misalnya : 50km, 40 m2,20 orang, 1 LHR dan lain-lain.5. Cara Pelaksanaan KegiatanMenjelaskan bagaimana (how) cara pelaksanaan kegiatan baik berupa metodepelaksanaan, komponery tahapan dalam mendukung pencapaian keluaran (output)kegiatan. -10- endstream endobj 85 0 obj 2434 endobj 86 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 87 0 obj << /Length 45 >> stream q 612.24 0 0 937.20 0.00 0.00 cm /Obj82 Do Q endstream endobj 88 0 obj << /Type /Page /MediaBox [ 0 0 612.24 937.20 ] /Parent 10 0 R /Resources << /Font << /F3 4 0 R >> /XObject << /Obj82 82 0 R >> /Subtype 84 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 86 0 R 87 0 R 83 0 R ] >> endobj 10 0 obj << /Kids [ 9 0 R 18 0 R 25 0 R 32 0 R 39 0 R 46 0 R 53 0 R 60 0 R 67 0 R 74 0 R 81 0 R 88 0 R ] /Count 12 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 10 1 0000657929 00000 n 82 7 0000575245 00000 n 0000650169 00000 n 0000654987 00000 n 0000657476 00000 n 0000657498 00000 n 0000657577 00000 n 0000657674 00000 n trailer << /Size 89 /Info 1 0 R /Root 11 0 R /Prev 574881 /ID [] >> startxref 658072 %%EOF 89 0 obj << /Type /XObject /Subtype /Image /Name /Obj89 /Width 2551 /Height 3905 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 2551 >> /Length 19504 >> stream </5XXcj-P,"([+#hy1ХsTT":•B"L (B O@("D 5 NdHݤE_ P]/޾Kk>}?^^v!)"#*k3^p $3͈#8 LÒ:3b5t::BHAh=, SAO.H=S0 &Ӑ*~`\"N¦Ta Ja0;hP<]4^0IJ: (h8I TO1-ޒzM"`3nz i٠zj=7 oa5hyp~ }>AKZwLwMӽWһt=z?[X>~?Pi? 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Tempat Pelaksanaan KegiatanMenjelaskan dimana (where) kegiatan tersebut akan dilaksanakan.7. Pelaksana dan Penanggungjawab KegiatanMenjelaskan siapa (u:ho) saja yang terlibat dan bertanggungjawab atas pelaksanaankegiatarurya.8. |adwal KegiatanMenjelaskan berapa lama dan kapan (when) kegiatan tersebut dilaksanakan, dengandilengkapi time table kegiatan.9. BiayaBerisikan total biaya (how much) kegiatan sebesar nilai nominal tertentu yang dirincidalam RAB sebagai lampiran TOR.10. 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Audit, pemeriksaan dan pengawasanPembinaan, evaluasi dan monitoringPendidikan dan pelatihanPenyusunan kajianPenyusunan bukuPenyusunan tata ruangPenanganan dan penyelidikan kasusPenanganan perkaraReklasifikasi tanahPengembangan SistemSurveiPembangunan dan pemeliharaan jalanPembangunan dan pemeliharaan jembatanPembangunan dan pemeliharaan gedungPengujian LaboratoriumEmunerasl Re-emunerasiPenyuluhan, PatroliPebanyakan BenihPemetaanPenyusunan naskah akademisPemeliharaan dan pelatihan saiah LHPlaporanorangrekomendasibukulokasikasusperkaraobyek Pajakaplikasirespondenkmmn2sampelklasterkalihapetanaskahekor/tahun Kolom No.1 diisi dengan nomor urut kegiatan yang diusulkan.Kolom No.2 diisi dengan nama dan kode kegiatan atau sub kegiatan.Kolom No.3 diisi dengan satuan ukur keluaran, contohnya: m2, km, orang, dll.Kolom No.4 diisi dengan volume keluaran dari nomor 3.Kolom No.5 diisi dengan Akun Pengeluaran.KolomNo.6 diisi komponen-komponen kegiatan danf atau tahapan dalam rangkapencapaian keluaran (output) kegiatan, dan rincian biaya. -13- endstream endobj 106 0 obj 2213 endobj 107 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 108 0 obj << /Length 46 >> stream q 612.24 0 0 937.20 0.00 0.00 cm /Obj103 Do Q endstream endobj 109 0 obj << /Type /Page /MediaBox [ 0 0 612.24 937.20 ] /Parent 10 0 R /Resources << /Font << /F3 4 0 R >> /XObject << /Obj103 103 0 R >> /Subtype 105 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 107 0 R 108 0 R 104 0 R ] >> endobj 10 0 obj << /Kids [ 9 0 R 18 0 R 25 0 R 32 0 R 39 0 R 46 0 R 53 0 R 60 0 R 67 0 R 74 0 R 81 0 R 88 0 R 95 0 R 102 0 R 109 0 R ] /Count 15 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 10 1 0000780751 00000 n 103 7 0000704082 00000 n 0000773392 00000 n 0000778017 00000 n 0000780287 00000 n 0000780310 00000 n 0000780390 00000 n 0000780489 00000 n trailer << /Size 110 /Info 1 0 R /Root 11 0 R /Prev 703717 /ID [] >> startxref 780917 %%EOF 110 0 obj << /Type /XObject /Subtype /Image /Name /Obj110 /Width 2551 /Height 3905 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 2551 >> /Length 21026 >> stream h S[a`WkZv޴7e;-=M~  &Rk]gzUj|/5D-~~L&;d}N)26!"a0A,'K|Kj!6e$lSP0@ϑj S z c,6moW `Ԏiڽ8eJ&R~{;M___u d|!",OoVK}}uzƇ /^=xw^>v/n>Su|*u~"?KL%{~:1V#jt"~AzKkZ_5K: Y 'Vwץ޽~n"P&z #_}?_Y~oD m$ +I={ֿo]]]E"_@/ӦW]o_ _O@Dɸ/Am_^k~:~H" /oKKm+]m[R^l +ax~߶!%:__4_/kt_TaXvL;6UޓIZ}ʍkm tm+N>4;cA(6l(0ai[wU/{ֵVJOPmAj$qA鄛Nzki[{IZk궷׮ݮեIi_!qݼK 9 m]qML&PNanK=>տ[$. ڭ\06HBj BUA LЙܡe@!2(pDDDqz]?I[l+a{[ a[1[dpa"cؘzLLP'm1_vaS0&qB hC""NDDDDDDGmSnv҉Vø`APad8~ڶpTMP`DNDDGЋm؄^Xk -׽5_0h040C,0h8a5 Xa;6OT h4 g25E @`B""""#Ix")`(*0al"C5fdSpg@فO&a `F; ''Pd dO=8KvJv lhlOPkTA@܋ C¥gI6$8O 4}c׏paՒM}zn: -,}NM?]nߑir;MtO]7>_c$POnzt}w޼t-ys\{x:cJDUUnB /֨{$; \ւ߿VGW΁pVҏ` !wD{> 0?޹ ?G@ >7K o@TG&?lp_WA" /"GWxۆ"氈"0rB5>z#ԘtN/3Z@t@l4ނ wIp=>_ۯ_^߼/z_{7~]~/_4K뾖o i/'Wuo鿲Mkm w=_zt/ m{/6 k䏺oo`Oo{^(axa&-GKG^]dk*O߯~݄? 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S? ķuCqp~20"3cֺu5rRuX[Mu~2Q}9AO3*|2eKK'{LLg,ps M Ak!*[y{Ca[A]6f8sp>p>xWKD,p0!%ގ E9Y\r'=*3 v۩ŏ- 11qHkW<-D3P̦lO9Z+UD":ʞBC17`\Eb $TIF.#IТ:AV z Os5M-xWD獕wy*ӭ+}U~ 6R U}% zMB4WX\t[=yLS@sxHR>lxfOaohd)fy.0*?3t4:r^\g;1]sNZN"ED@r:l^"(n3 zr2*41֌v~(> stream BAB IVTATA CARA PENELAAHAN STANDAR BIAYA KHUSUS (SBK)Penelaahan Standar Biaya Khusus merupakan kegiatan meneliti dan menilaikesesuaian antara usulan kegiatan Kementerian Negara/Lembaga dengan program/ tugasfungsi Kementerian Negara/Lembaga, keluaran (output) kegiatary komponen, tahapan danpembiayaannya dengan kriteria kegiatan yang telah ditetapkan, serta kewajaran standarbiaya.A. LANGKAH-LANGKAH PENELAAHAN USULAN STANDAR BIAYA KHUSUS (SBK)LangkahJangkah penelaahan usulan SBK sebagai berikut :I. Penelaahan1.1 Direktorat Jenderal Anggaran (DIA) dalam hal ini Direktorat Anggaran I,Direktorat Anggaran II, dan Direktorat Anggaran III bersama KementerianNegara/Lembaga terkait melaksanakan penelaahan kegiatan yang diusulkanmenjadi Standar Biaya Khusus meliputi:a) Meneliti dan menilai kebenaran kegiatan yang diusulkan dengan caramemeriksa:- Kesesuaian usulan kegiatan dengan kriteria yang telah ditetapkan;- Kesesuaian kegiatan dengan program;- Kesesuaian keluaran (output) kegiatan dengan sasaran program;- Keterkaitan dengan tugas fungsinya;- Tahapan dan komponen kegiatannya;- Pencanfuman indikator keluaran dan keluarannya;b) Meneliti dan menilai penerapan standar biaya dengan cara memeriksa :- Besaran standar biayayang digunakan sebagai masukan (input);- Kesesuaianbiaya dengan jenis belanjanya;- Pencantuman Akun Pengeluaran sesuai Bagan Akun Standar;- Tahapan pekerjaan suatu kegiatan dengan menganut prinsip efisien danefektif;- Kesesuaian besaran safuan biaya antara data dukung yang dilampirkandengan yang tercantum dalam usulan dengan berpedoman SBU, HSPK danStandar Biaya Lainnya y ang dapat dipertanggungjawabkan;1.2. Hasil penelaahan yang telah disepakati, dituangkan dalam dokumen penelaahandan ditandatangani oleh pihak-pihak terkait untuk disampaikan kepada masing-masing Direktur Anggaran I, Direktorat Anggaran II, dan Direktorat Anggaran IIIpaling lambat -i.ggo ketiga bulan Mei;1.3. Direktur Anggaran I, Direktorat Anggaran II, dan Direktorat Anggaran IIImeneliti dan mengoreksi hasil penelaahan tersebut untuk memberikanpersetujuan. Hasil persetujuan Standar Biaya Khusus masing-masingKementerian Negara/Lembaga disampaikan kepada Direktur SistemPenganggaran paling lambat minggu keempat bulan Mei.1.4. 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Penyelesaian akhir'I.,. Direktorat Jenderal Anggaran dalam hal ini Direktorat Sistem Penganggaranmelaksanakan penelitian kembali mengenai kesesuaian kegiatan yang menjadiStandar Biaya Khusus dengan berdasar pada Petunjuk Penyusunan SBK2. Hasil penelitian kegiatan tersebut dikonfirmasikan kepada Direktorat Anggaran I,Direktorat Anggaran II, dan Direktorat Anggaran III untuk menentukan kegiatanyang akan menjadi Lampiran Peraturan Menteri Keuangan tentang Standar BiayaKhusus.3. Direktorat Sistem Penganggaran melaksanakan kompilasi hasil penyempurnaanSBK dan membuat draft Peraturan Menteri Keuangan tentang Standar BiayaKhusus;4. Draft Peraturan Menteri Keuangan tentang Standar Biaya Khusus disampaikankepada Direktur fenderal Anggaran untuk mendapat persetujuan dan selanjutnyadiajukan kepada Menteri Keuangan sebagai dasar untuk penetapan SBK palinglambat minggu terakhir bulan Mei.FORNIAT$ASIL PENELAAHAN STANDAR BIAYA KHUSUSHasil Pembahasan SBK adalah :1. Dokumen penelaahan yang mencakup:a. Uraian kegiatan beserta keluaran (output) yang jelas dan terukur;b. Penilaian hasil penelaahan;c. Penempatan akun;d. Catatan hasil penelaahan;ditandatangani oleh wakil dari Departemen Keuangan c.q. Direktur Anggaran I,Direktur Anggaran II, dan Direktur Anggaran III serta Kementerian Negara/Lembagaterkait c.q. Pejabat setingkat Eselon II.2. 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