Ditulis oleh: Winarni (Pegawai DJPb Riau)
Menurut Peraturan Menteri Keuangan nomor 160/PMK.07/2021 tentang Dana Insentif Daerah, dana Insentif Daerah atau yang sering disingkat dengan DID adalah bagian dari dana TKDD yang bersumber dari APBN kepada daerah tertentu berdasarkan kriteria/kategori tertentu dengan tujuan untuk memberikan penghargaan atas perbaikan dan/ atau pencapaian kinerja tertentu di bidang tata kelola keuangan daerah, pelayanan um um pemerintahan, pelayanan dasar publik, dan kesejahteraan masyarakat.
Penghitungan alokasi DID mencakup penilaian atas kinerja tahun sebelumnya dan kinerja tahun berjalan.
Penilaian atas kinerja tahun sebelumnya dihitung berdasarkan:
a. klaster Daerah;
b. kriteria utama; dan
c. kategori kinerja.
Sedangkan Penghitungan alokasi DID penilaian atas kinerja tahun berjalan dialokasikan berdasarkan kategori kinerja termasuk tetapi tidak terbatas pada kinerja pengelolaan APBD, penanganan Corona Virus Disease 2019 (COVID-19), dan peningkatan perekonomian Daerah.
Adapun alur pengalokasian DID adalah sebagai berikut:
Sumber: website resmi DJPK (https://djpk.kemenkeu.go.id)
Penentuan pagu alokasi per klister berdasarkan kriteria utama yaitu:
- Klaster A: 50%
- Klaster B: 35%
- Klaster C: 15%
Untuk kategori kinerja daerah beserta bobotnya dapat dilihat dalam tabel sebagai berikut:
Sumber: website resmi DJPK (https://djpk.kemenkeu.go.id)
Alokasi Per daerah Per Kategori diperoleh setelah dilakukan perhitungan:
- indeks per kategori/variabel
- persentase alokasi per kategori/variabel
- alokasi per kategori/variabel; dan
- Alokasi per daerah per kategori dihitung dengan persamaan:
Bagi Pemda yang ingin mengetahui data dasar perhitungan alokasi DID dapat melihat dari sumber sebagai berikut:
Sumber: website resmi DJPK (https://djpk.kemenkeu.go.id)
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