1. penata penerimaan dan pengeluaran

8/19/2019 1. Penata Penerimaan Dan Pengeluaran

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A. UMUMB. KEBIJAKAN PENERIMAANC. KEBIJAKAN PENGELUARAND. ANGGARAN KAS

KEBIJAKAN PENGELOLAAN KAS BLUD

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A. UMUM

1. Semua !a"#a$#% &e"e!%maa" 'a" &e"(e)ua!a"BLUD '%)a$#a"a$a" me)a)u% !e$e"%"( $a# BLUD.

2. Da)am &e)a$#a"aa" *&e!a#%*"a) &e"e!%maa"

'a" &e"(e)ua!a" BLUD+ Pem%m&%" BLUD dapat mem,u$a !e$e"%"( &e"e!%maa" 'a" !e$e"%"(&e"(e)ua!a" &a'a ,a"$ umum -a"( #ea -a"('%ea&$a" *)e $e&a)a 'ae!a aa# u#u)a"Pem%m&%" BLUD.

/. Re$e"%"( &e"e!%maa" #e,a(a%ma"a '%ma$#u'&a'a ,u%! 2 '%(u"a$a" u"u$ me"am&u"(

&e"e!%maa" BLUD #e%a& a!%.

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La"ua"

. Sa)'* !e$e"%"( &e"e!%maa" #e%a& a$%!a!% $e!a 3,a"$4 a%, '%#e*!$a"#e)u!u"-a $e !e$e"%"( $a# BLUD.

5. Re$e"%"( &e"(e)ua!a" &a'a ,a"$#e,a(a%ma"a '%ma$#u' '%%#% 'e"(a" 'a"a-a"( ,e!#um,e! 'a!% !e$e"%"( $a# BLUD.

. Jum)a 'a"a -a"( '%#e'%a$a" &a'a !e$e"%"(&e"(e)ua!a" '%#e#ua%$a" 'e"(a" !e"6a"a&e"(e)ua!a" u"u$ mem,%a-a% $e(%aa"BLUD -a"( e)a '%ea&$a" 'a)am DPA.

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La"ua"

7. BLUD ,e!a$ mem&e!*)e ,u"(a 'a"aau a#a (%!* aa#'a"a -a"( '%#%m&a" &a'a ,a"$ umum ,e!'a#a!$a"%"($a #u$u ,u"(a 'a"aau a#a (%!* -a"( ,e!)a$u.

8. Bu"(a 'a"aau a#a (%!* -a"( '%&e!*)e BLUD

me!u&a$a" &e"'a&aa" )a%")a%" BLUD.9. B%a-a #eu,u"(a" 'e"(a" &e)a-a"a" -a"( '%,e!%$a"

*)e ,a"$ umum 3,%a-a a'm%"%#!a#% 'a" PP a#a (%!*4'%'a#a!$a" &a'a $ee"ua" -a"( ,e!)a$u &a'a ,a"$umum -a"( ,e!#a"($ua".

10. B%a-a #e,a(a%ma"a '%ma$#u' &a'a ,u%! 9 '%,e,a"$a"&a'a )a&*!a" *&e!a#%*"a) #e,a(a% B%a-a N*"O&e!a#%*"a).

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B. KEBIJAKAN PENERIMAAN

1.Defnisi

Pe"aau#aaa" &e"e!%maa" me!u&a$a"#e!a"($a%a" &!*#e# $e(%aa" a'm%"%#!a#%me"e!%ma+ me"-%m&a"+ me"-e*! 'a"

mem&e!a"((u"( aa,$a" &e"e!%maa" ua"( -a"(,e!a'a 'a)am &e"(e)*)aa" $eua"(a" BLUD.

2.Pejabat Terkait

a.Ka#u,a( U

,.Be"'aa!a Pe"e!%maa"

6. Ka#%!

'.Pe)a$#a"a A$u"a"#%

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La"ua"

/. D*$ume":

a.A"((a!a" Ka#.

,.D*$ume" Pe)a$#a"aa" A"((a!a" Ba'a" La-a"a" Umum Dae!a 3DPA; BLUD4

6. Ku%a"#% me!u&a$a" ,u$% &e"e!%maa" &em,a-a!a" 'a!% &a#%e".

'.Su!a a"'a Se*!a" 3SS4 S)%& Se*!a" Bu$% !a"#


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La"ua"

. Me$a"%#me

a.Peu(a# L*$e Ka#%! me"e!%ma &em,a-a!a" u"a% 'a!% &a#%e"'a" mem,e!%$a" #*,e$a" Ka!6%# SKRD aau Ku%a"#% $e&a'a&a#%e".

,.Peu(a# L*$e Ka#%! mem,ua !e$a&%u)a#% &e"e!%maa" 'e"(a",u$% &e"'u$u"( ,e!u&a #*,e$a" Ka!6%# SKRD aau Ku%a"#%.

6. Peu(a# L*$e Ka#%! me"-e*!$a" #e)u!u &e"e!%maa" $eBe"'aa!a Pe"e!%maa" 3%$a Peu(a# L*$e Ka#%! 'a"Be"'aa!a Pe"e!%maa" '%&e(a"( *)e *!a"( -a"( ,e!,e'a4&a'a a!% -a"( #ama aau #e)am,a)am,a"-a 'a)am a$u 1

a!% $e!a ,e!%$u"-a.'.Be"'aa!a Pe"e!%maa" me"-e*!$a" #e)u!u ua"( -a"(

'%e!%ma 'a!% Peu(a# L*$e Ka#%! $e !e$e"%"( BLUD '% ,a"$&a)%"( )am,a 'a)am a$u 1 a!% $e!a ,a"$ ,e!%$u"-a.

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La"ua"

e. Be"'aa!a Pe"e!%maa" mem,ua Bu$% Ka# Ma#u$ 'e"(a"me)am&%!$a" Su!a a"'a Se*!a" 3SS4 S)%& Se*!a" Bu$% !a"#$a#% *)e Ka,a( Keua"(a"+'a" Bu$% Ka# Ma#u$ )em,a! 2 '%#e!a$a" $e Peu(a#A$u"a"#% u"u$ '%,u$u$a" 'a" '%u!"a).

(.Ka,a( Keua"(a" me"6aa &e"e!%maa" $a# '% Bu$u Ba"$.

. Be!'a#a!$a" BKM Be"'aa!a Pe"e!%maa" me"6aa&e"e!%maa" #e6a!a a!%a" 'a)am Bu$u Pe"e!%maa" Ka#+'a" '%)a&*!$a" #e6a!a ,u)a"a" $e&a'a D%!e$u!+ ma$#%ma)a"((a) 10 #e%a& ,u)a""-a.

%. Be!'a#a!$a" )a&*!a" &e"e!%maa" ,u)a"a"+ '%,ua )a&*!a"&e"e!%maa" $a# 3!%u)a"a"4 u"u$ '%)a&*!$a" $e&a'aPPKD.

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La"ua"

Petnjk Pen!isian "kti #as Mask $"#M%

1. BKM '%,ua u"u$ #e%a& "*m*! !e$e"%"( ,a"$.

2. N*m*! BKM me"u"u$$a": "*m*! u!u+ ,u)a" 'a"%'e"%a# ,a"$. M%#a)"-a: 001BKM1I?201. A!%"-a:

001 @ "*m*! u!u -a"( '%mu)a% #e%a& aa) ,u)a".

BKM1 @ Bu$% Ka# Ma#u$ u"u$ !e$e"%"( ,a"$ $e 13m%#a) BLUD mem%)%$% 2 aau )e,% !e$e"%"( ,a"$4

/. a"((a) a'a)a a"((a) !a"#a$#% &e"e!%maa".

. K*)*m u!"a) '%#a!a"$a" me"((u"a$a" $*'e a$u"#e#ua% )a&*!a" $eua"(a" ,e!'a#a!$a" Sa"'a!A$u"a"#% Keua"(a".

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La"ua"

Peu"u$ Pe"(%#%a" Bu$u Pe"e!%maa" Ka#

1. Bu$u Pe"e!%maa" Ka# '%%#% ,e!'a#a!$a"BKM -a"( #u'a '%a"'aa"(a"% *)e

Pe"-e*!+ Be"'aa!a Pe"e!%maa" 'a"Ka,a( Keua"(a".

2. Bu$u Pe"e!%maa" Ka# '%,ua *)e

Be"'aa!a Pe"e!%maa" BLUD./. Jum)a$a" &e"e!%maa" #e%a& ,u)a"

#e,a(a% 'a#a! mem,ua La&*!a"Pe"e!%maa" Ka# -a"( '%)a&*!$a" $e PPKD

3#e6a!a !%u)a"a"4.

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La"ua"

Peu"u$ Pe"(%#%a" Bu$u Ba"$

1. Bu$u Ba"$ '%%#% ,e!'a#a!$a" BKM 'a" BKK 3)%a&!*#e'u! &e"(e)ua!a" $a#4 -a"( e)a '%a"'aa"(a"% &ea,a e!$a%.

2. Bu$u Ba"$ '%,ua *)e Ka#% M*,%)%#a#% Da"a aauKa,a( Keua"(a".

/. K*)*m De,% '%%#% #e#ua% um)a &a'a BKM. K*)*m

K!e'% '%%#% #e#ua% um)a &a'a BKK.. Sa)'* '%%u"(: #a)'* ,a!%# #e,e)um"-a

'%am,a 'e,% '%$u!a"( $!e'% ,a!%# ,e!%$u"-a.

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La&*!a" Pe"e!%maa"

Pasa& 62 Per'enda!ri 61(2007

314 Se)u!u &e"'a&aa" BLUD #e,a(a%ma"a '%ma$#u' 'a)am Pa#a) 0$e6ua)% -a"( ,e!a#a) 'a!% %,a e!%$a+ 'a&a '%$e)*)a )a"(#u"(u"u$ mem,%a-a% &e"(e)ua!a" BLUD #e#ua% RBA.

324 %,a e!%$a #e,a(a%ma"a '%ma$#u' &a'a a-a 314+ '%&e!)a$u$a"

#e#ua% &e!u"u$a""-a.3/4 Se)u!u &e"'a&aa" BLUD #e,a(a%ma"a '%ma$#u' 'a)am Pa#a)

0 u!u< a+ u!u< ,+ u!u< 6+ 'a" u!u<


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Peu"u$ Pe"-a%a" La&*!a" Pe"'a&aa"

1. La&*!a" Pe"'a&aa" 3ma$#u'"-a )a&*!a"&e"e!%maa" $a# BLUD4 '%,ua ,e!'a#a!$a"

Bu$u Pe"e!%maa" Ka#.2. La&*!a" %"% '%a%,$a" '%,ua #e%a& !%u)a"+

"amu" ,e!'a#a!$a" $e,%a$a" 'ae!a#eem&a 'a&a '%,ua #e%a& ,u)a".

/. Be!'a#a!$a" )a&*!a" %"% 'a&a '%(u"a$a"#e,a(a% 'a#a! &em,uaa" )a&*!a" a!u# $a#*&e!a#%*"a) aau LRA 3)a%")a%" PAD -a"( #a4.

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C. KEBIJAKANPENGELUARAN

1.Defnisi

Pe"aau#aaa" &e"(e)ua!a"

me!u&a$a" #e!a"($a%a" &!*#e#$e(%aa" a'm%"%#!a#%mem,a-a!+ me"-e!a$a" 'a"

mem&e!a"((u"( aa,$a"&e"(e)ua!a" ua"( -a"( ,e!a'a'a)am &e"(e)*)aa" $eua"(a"

BLUD.

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La"ua"

2.Pejabat Terkait

a. D%!e$u!

,. Ka,a( Keua"(a"

6. Pea,a Pe)a$#a"a e$"%# Ke(%aa"3PPK4

'. Be"'aa!a Pe"(e)ua!a"

e. Peme(a"( Ka# Ke6%)


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La"ua"

/. D*$ume"

a.A"((a!a" Ka#

,.D*$ume" Pe)a$#a"aa" A"((a!a" Ba'a"

La-a"a" Umum Dae!a 3DPA ; BLUD4.6. Bu$% Pe"(e)ua!a" Ka# 3BKK4+ -a%u

'*$ume" u"u$ me"6aa &e"(e)ua!a" $a#'a" mem,u$u$a" &e"(e)ua!a" e!#e,u $e!e$e"%"( a$u"a"#% u"u$ $e&e!)ua" &!*#e#a$u"a"#% 'a" &e)a&*!a" $eua"(a".

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La"ua"

'. Bu$u Ka# u"a%+ me!u&a$a" ,u$u -a"( '%,ua *)eBe"'aa!a Pe"(e)ua!a" Peme(a"( Ka# Ke6%) u"u$me"6aa &e"e!%maa" 'a" &e"(e)ua!a" ua"( u"a% $a# $e6%) -a"( '%&e(a"("-a.

e. Re$a&%u)a#% Pe"(e)ua!a" Ka# Ke6%)+ me!u&a$a" !e$a&-a"( '%,ua *)e &eme(a"( $a# $e6%) u"u$ me"6aa&e"(e)ua!a" ua"( u"a% $a# $e6%) -a"( '%&e(a"("-a.


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La"ua"

.Me$a"%#me

a.PPK me"(au$a" &e!m**"a" ua"( $e Be"'aa!aPe"(e)ua!a".

,.Be"'aa!a Pe"(e)ua!a" mem,ua Bu$% Ka# Ke)ua!

3BKK4 u"u$ me"a!%$ ua"( 'a!% Ba"$.6.Bu$% Ka# Ke)ua! ,e#e!a 'aa &e"'u$u"( 'a!% PPK'%=e!%>$a#% *)e Ka,a( Keua"(a".

'.Ka#% M*,%)%#a#% Da"a aau Ka,a( Keua"(a"mem,u$u$a" &e"(e)ua!a" $a# $e 'a)am Bu$u Ba"$.

e.D%!e$u! mem,e!%$a" &e!#euua" aa# Bu$% Ka# Ke)ua!-a"( e)a '%=e!%>$a#% *)e Ka,a( Keua"(a".

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La"ua"


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La"ua"

Petnjk Pen!isian "kti #as #e&ar $"##%

1. BKK '%,ua u"u$ #e%a& "*m*! !e$e"%"( ,a"$.

2. N*m*! BKK me"u"u$$a": "*m*! u!u+ ,u)a" 'a"%'e"%a# ,a"$. M%#a)"-a: 001BKK1I?201. A!%"-a:

001 @ "*m*! u!u -a"( '%mu)a% #e%a& aa) ,u)a".

BKK1 @ Bu$% Ka# Ma#u$ u"u$ !e$e"%"( ,a"$ $e 13m%#a) BLUD mem%)%$% 2 aau )e,% !e$e"%"( ,a"$4

/. a"((a) a'a)a a"((a) !a"#a$#% &e"(e)ua!a".

. K*)*m u!"a) '%#a!a"$a" me"((u"a$a" $*'e a$u"#e#ua% )a&*!a" $eua"(a" ,e!'a#a!$a" Sa"'a!A$u"a"#% Keua"(a".

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Bu$u Pe"(e)ua!a" Ka#

Peu"u$ Pe"(%#%a"

1. Bu$u Pe"(e)ua!a" Ka# '%%#% ,e!'a#a!$a" BKK-a"( #u'a '%a"'aa"(a"% *)e Pe"e!%ma+

PPK+ Be"'aa!a Pe"(e)ua!a"+ Ka,a(Keua"(a" 'a" D%!e$u!.

2. Bu$u Pe"(e)ua!a" Ka# '%,ua *)e Be"'aa!aPe"(e)ua!a" BLUD.

/. Jum)a$a" Pe"(e)ua!a" #e%a& ,u)a" #e,a(a%'a#a! mem,ua La&*!a" Pe"(e)ua!a" Ka#-a"( '%)a&*!$a" $e PPKD 3#e6a!a !%u)a"a"4.

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Ke,%a$a" Ka# Ke6%) 3Ua"( Pe!#e'%aa"4

1. De>"%#%

Ka# Ke6%) aau ua"( &e!#e'%aa" 3u"a%4-a"( '%,e"u$ u"u$ &e"(e)ua!a"

&e"(e)ua!a" $e6%) aau me"'a'a$ u"u$$e)a"6a!a" *&e!a#%*"a).

2. S%#em

Ka# Ke6%) '%,e"u$ 'e"(a" #%#em%m&!e# aau um)a ea& #e,e#a! R&/0.000.000+ 3m%#a)"-a4. Pe!u,aa"

um)a &)a


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La"ua"

/. Pe"((u"aa"

a. ,%a-a *&e!a#%*"a)

,. ,%a-a "*" *&e!a#%*"a)

6. $e&e!)ua" )a%" aa# &e!#euua" D%!e$u!.

. Jum)a Ma$#%mum Pe"(e)ua!a"

Se,e#a! R& /.000.000+ 3m%#a)"-a4.Pe!u,aa" ,e#a!a" ma$#%mum &e"(e)ua!a"'%)a$u$a" 'e"(a" Ke&uu#a" D%!e$u!.

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La"ua"

5. Pe"a"((u"( Jaa,

Be"'aa!a Pe"(e)ua!a" BLUD.

. *!mu)%!

a. B*" Seme"a!a 3BS4

,. Re$a&%u)a#% Pe!a"((u"( Jaa,a"

6. Bu$% Ka# Ke)ua! 3BKK4

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La"ua"

7. P%a$ e!$a%

a. PPK

,. Be"'aa!a Pe"(e)ua!a"

6. PPK

'. D%!e$u!

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La"ua"

9. Pe"(%#%a" Kem,a)%

a.D%)a$u$a" %$a #%#a 'a"a Ka# Ke6%) 25 .

,.Pe"(%#%a" '%)a$u$a" #e#ua% um)a -a"(

'a&a '%&e!a"((u"( aa,$a"+ )e"($a&'e"(a" ,u$% e$#e!"a) &e"(e)ua!a".

6. Be"'aa!a Pe"(e)ua!a" me"-%a&$a" BKK'a" Ce$ #e#ua% um)a -a"( 'a&a

'%&e!a"((u"( aa,$a".'.P!*#e'u! #e)a"u"-a #e#ua% 'e"(a"

me$a"%#me &e"(e)ua!a" ,a"$.

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D. ANGGARAN KAS

1. A"((a!a" Ka# '%,ua ,e!'a#a!$a" DPA BLUD.

2. Pe"e!%maa" 'a" Pe"(e)ua!a" '%,ua u"u$ma#a ,u)a"a"+ !%u)a"a" 'a" au"a".

/. Re=%#% Pe"e!%maa" 'a" Pe"(e)ua!a" 'a&a'%)a$u$a" a&a,%)a e!'a&a &e!u,aa"#%("%>$a" a"a!a DPA BLUD 'a" !ea)%#a#%.

. Ma"


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La"ua"

a.Peneri'aan )perasi*na&+ e!'%!% aa#:

14 Pe"e!%maa" Ja#a La-a"a"

24 Pe"e!%maa" %,a

/4 Pe"e!%maa" a#%) Ke!a#ama

4 Pe"e!%maa" APBD

54 Pe"e!%maa" APBN

4 Pe"e!%maa" La%")a%".Caaa": Pe"e!%maa" '%ma$#u' a'a)a &e"e!%maa" me)a)u%!e$e"%"( $a# BLUD.

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La"ua"

,. Pe"e!%maa" I"=e#a#%+ e!'%!% aa#:

14Pe"e!%maa" &e"6a%!a" 'e&*#%* F /,u)a"

24Pe"6a%!a" #u!a#u!a ,e!a!(a

/4a#%) &e"ua)a" a#e ea& 'a" a#e)a%")a%".

6. Pe"e!%maa" Pe"'a"aa"+ e!'%!% aa#:

14Pe"a!%$a" ua"( ,a"$

24Pe"e!,%a" #u!a ua"(.

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Pe!e"6a"aa" Pe"(e)ua!a"

1. De>"%#%:

Pe!e"6a"aa" &e"(e)ua!a" a'a)a &e"(e)ua!a"$a# -a"( a$a" e!a'% &a'a &e!%*'e -a"( a$a"'aa"( -a"( '%$e)ua!$a" 'a!% !e$e"%"( $a#BLUD.

2. Je"%# Pe"(e)ua!a"

a. Pe"(e)ua!a" O&e!a#%*"a),.Pe"(e)ua!a" I"=e#a#% 'a"

6. Pe"(e)ua!a" Pe"'a"aa".

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La"ua"

,. Pe"(e)ua!a" I"=e#a#%+ e!'%!% aa#:

14Pe"em&aa" 'e&*#%* F / ,u)a"

24Pe"e"em&aa" #u!a#u!a ,e!a!(a

/4Pe"(a'aa" a#e ea& 'a" a#e )a%")a%".

6. Pe"(e)ua!a" Pe"'a"aa"+ e!'%!% aa#:

14Pem,a-a!a" ua"( ,a"$

24Pem,a-a!a" #u!a ua"(.

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1. penata penerimaan dan pengeluaran

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