Sesimpel Ini Buka Bukaan Realisasi APBD Lampung

Menjelang Lebaran kemarin, Provinsi Lampung terima lebih banyak sorotan publik setelah sebuah video kritikan seorang pelajar Australia asal Lampung, Bima Yudho, ramai di media sosial. Ia mengkritisi sejumlah sektor terutama infrastruktur yang dinilai banyak yang rusak hingga proyek Kota Baru yang mangkrak. Publik jadi penasaran, gimana alokasi pendanaan daerahnya? Bagaimana realisasi dari APBD Lampung?

Pencapaian Cemerlang Akhir Tahun

Source: PPID Prov. Lampung

Sebelum bahas anggarannya, mungkin Lampung perlu diberi apresiasi terlebih dahulu. 

Pasalnya, akhir tahun 2022, Provinsi Lampung berhasil menempati peringkat pertama dalam Persentase Realisasi Belanja APBD Provinsi se-Indonesia tertinggi, mencapai 97,25% dari persentase realisasi pendapatan 100,68%. Tentu saja, Penghargaan tersebut diberikan kepada Gubernur Arinal Djunaidi atas kinerjanya. 

Wah, keren nih …  coba kita cek realisasinya satu-persatu.  

APBD Prov. Lampung 2022

Source: DJPK Kemenkeu 

Dari total Pendapatan Daerah, Lampung berhasil merealisasikannya hingga Rp27,7 Triliun, dimana justru hampir sebagian besar pemasukannya bersumber dari Pemerintah Pusat melalui Transfer ke Daerah dan Dana Desa (TKDD) senilai Rp20,22 Triliun, sedangkan Pendapatan Asli Daerah (PAD) hanya menyumbang ±Rp6,16 Triliun, dan pendapatan lain Rp1,35 Triliun.

Tapi kenyataanya, dari besarnya total Anggaran Pendapatan Daerah tersebut, keadaan tetap masih defisit. 

Memangnya, seberapa besar biaya belanjanya? 

Belanja Pegawai 37% Belanja Daerah

Source: DJPK Kemenkeu 

Alokasi belanja pegawai mengambil bagian paling besar dalam realisasi belanja daerah, mencapai Rp10,75 Triliun, yang kemudian biasanya didistribusikan lagi pada pos-pos pengeluaran seperti, gaji, tunjangan, uang makan, uang lembur, uang pensiun, dan kompensasi lain untuk PNS. 

Jadi kalau dibandingkan, belanja pegawai menghabiskan sendiri 37% porsi dari total realisasi belanja daerah ±Rp29,038 Triliun di tahun 2022. 

Minimnya Porsi Belanja Modal

Source: DJPK Kemenkeu 

Dan bila melihat lagi Postur APBD Lampung th 2022, hanya sebagian “kecil” dana realisasi yang dialokasikan (bahkan paling kecil dari biaya belanja lainnya) untuk Belanja Modal, yaitu hanya Rp4,28 Triliun. Adapun, Belanja modal ini meliputi pendistribusian untuk pembiyaaan: 

  • belanja modal tanah, 
  • belanja modal peralatan dan mesin, 
  • belanja modal gedung dan bangunan, 
  • belanja modal jalan, jaringan, dan irigasi, 
  • dan asset tetap lainnya. 

Struktur Belanja Daerah

Jumlah setiap pos Belanja Modal tersebut tidak di jabarkan secara rinci pada data Kemenkeu. Tetapi sebagai perbandingan, Pergub Lampung No. 7 Tahun 2022 menjabarkannya melalui Anggaran Belanja Daerah th 2022 yang saat itu di rencanakan ±Rp7 Triliun. Melalui rencana tersebut, Belanja Modal di perkirakan mendapat porsi ±Rp1,46 Triliun dengan alokasi berikut. 

Belanja Modal TanahRp          70. 000. 000
Belanja Modal Peralatan dan MesinRp   180.290.483.599
Belanja Modal Gedung dan BangunanRp   282.331.522.020
Belanja Modal Jalan, Jaringan, dan IrigasiRp   975.476.141.040
Belanja Modal Aset Tetap LainnyaRp      26.928.467.900
Belanja Modal Aset LainnyaRp       3.207.689.000

Source: Pergub Lampung 

Bila dengan rencana Rp7 Triliun aja Belanja Modal mendapat porsi Rp1,46 T, kalau Rp29,038 Triliun mungkin seharusnya Belanja Modal bisa mencapai di angka Rp6,05 Triliun. 

Gimana Tahun 2023? 

Menurut DJPb Prov. Lampung, total yang di salurkan kepada Prov/Kab/Kota di Lampung mencapai Rp30 Triliun, yang terbagi atas belanja Kementerian/Lembaga ±Rp9 Triliun dan TKDD Rp20,98 Triliun. 

Alokasi Belanja Kementerian/Lembaga meliputi,  

  • belanja pegawai Rp3,87 T 
  • belanja barang Rp3,61 T
  • belanja modal Rp1,49 T, dan 
  • belanja bantuan sosial Rp38,17 M

Kesimpulan

Arinal selaku Gubernur sendiri menuturkan, dalam memanfaatkan APBD ini harus di lakukan secara cermat dan efektif. 

Semoga dari semua dana yang sudah di percayakan tadi (terutama untuk yang 2023), segala alokasi anggaran benar-benar tepat sasaran sesuai dengan tata kelola yang baik untuk masyarakat dan segala kritik yang ada bisa jadi masukan untuk perubahan yang lebih baik. 

Sumber:

https://djpk.kemenkeu.go.id/portal/data/apbd

Penulis:

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