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2. APBN = Penerimaan dalam negeri, Hibah
APBD = Pendapatan asli daerah, dana perimbangan, pinjaman daerah, lain-lain pendapatan sah
3. APBN = Belanja pegawai, belanja barang, belanja modal, pembayaran bunga utang, belanja subsidi, hibah, bantuan sosial, lain-lain.
APBD = belanja langsung, belanja tidak langsung