Aceh – Indonesia, Banda Aceh (Waspada Aceh) – Deputy Speaker of the Aceh Regional House of Representatives (DPRA), Ali Basrah, explained that revisions to the 2026 Fiscal Year Aceh Regional Revenue and Expenditure Budget (APBA) are subject to several conditions regulated under Government Regulation (PP) No. 12/2019 on Regional Financial Management.
Speaking to Waspadaaceh.com, Ali Basrah stated that the provisions regarding APBA revisions are detailed in Chapter VII of PP No. 12/2019, specifically Articles 160 through 184.
According to him, one condition for revising the APBA is an increase in regional revenue or income, or the presence of an Unspent Budget Balance (SiLPA).
“Revisions can occur if regional revenue increases or if there is SiLPA. However, in Aceh, there is no revenue increase, meaning it remains the same as stipulated in the 2026 APBA Qanun,” said Ali Basrah on Wednesday (30/9/2026).
He explained that an exception applies to the 2026 Regional Transfer Funds (TKD), which have been specifically earmarked for disaster response.
In addition to revenue adjustments, Ali noted that APBA revisions can also be made if there are changes in the assumptions underlying the 2026 General Budget Policies (KUA).
“Secondly, if there are changes to the assumptions in the 2026 KUA,” he noted.
Furthermore, budget adjustments may be carried out due to expenditure shifts or emergency circumstances.
“Third, expenditure shifts. Fourth, emergency situations,” Ali stated.
Meanwhile, regarding the progress of discussions on the 2026 APBA revision, the leadership and members of the DPRA Budget Committee (Banggar) previously agreed to temporarily defer revisions to the APBA, citing insufficient fiscal space within the Aceh Provincial Government.
This statement was delivered by DPRA Deputy Speaker Saifuddin Muhammad, also known as Yah Fud, following a meeting between Banggar and the Aceh Government Budget Team (TAPA) recently.
However, this decision remains tentative, and discussions regarding a potential revision of the 2026 APBA could still evolve.
Previously, the DPRA and TAPA had agreed on a plan to revise the 2026 APBA. One of the main points of discussion was settling the remaining debt for the Aceh Health Insurance (JKA) program, which reportedly stands at IDR 349 billion. (*)