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yang disusun oleh satuan kerja atau unit organisasi pemerintah sebagai 
            
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pedoman dalam melaksanakan anggaran pendapatan dan belanja. DPA berisi 
            
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rincian alokasi anggaran yang telah disetujui, termasuk program, 
            
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kegiatan, sumber dana, serta target fisik dan keuangan yang harus 
            
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dicapai dalam periode tertentu. Dokumen ini berfungsi sebagai dasar 
            
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pelaksanaan, pengawasan, dan pertanggungjawaban keuangan negara, serta 
            
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memastikan penggunaan anggaran sesuai dengan peraturan dan tujuan yang 
            
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telah ditetapkan. DPA biasanya disusun berdasarkan Daftar Isian 
            
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Pelaksanaan Anggaran (DIPA) untuk instansi pusat atau dokumen anggaran 
            
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Karanganyar",
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