Page 2 - Modul Pembelajaran BLU
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DAFTAR ISI
DAFTAR ISI .................................................................................................................................. i
DAFTAR GAMBAR ....................................................................................................................... ii
DAFTAR TABEL .......................................................................................................................... iii
BAB I PENDAHULUAN ........................................................................................................................ 1
1.1 Konsep BLU .............................................................................................................................. 1
1.2 Pengertian BLU ........................................................................................................................ 2
1.3 Tujuan dan Karakteristik BLU ............................................................................................... 2
1.4 Dasar Hukum ............................................................................................................................ 3
BAB II PERSYARATAN PENETAPAN DAN PENCABUTAN STATUS BLU ....................................... 5
2.1 Persyaratan menjadi Satker BLU .................................................................................. 5
2.2 Penetapan dan Pencabutan ......................................................................................... 7
BAB III STANDAR DAN TARIF LAYANAN .......................................................................................... 12
3.1 Standar Layanan ......................................................................................................... 12
3.2 Tarif Layanan ............................................................................................................... 12
BAB IV PENGELOLAAN KEUANGAN ................................................................................................ 16
4.1 Perencanaan dan Penganggaran ............................................................................... 16
4.2 Dokumen Pelaksanaan Anggaran .............................................................................. 19
4.3 Pendapatan dan Belanja ............................................................................................. 19
4.4 Pengelolaan Kas .......................................................................................................... 20
4.5 Pengelolaan Piutang dan Utang ................................................................................. 23
4.6 Pengelolaan Investasi ................................................................................................. 26
4.7 Pengelolaan Barang .................................................................................................... 27
4.8 Akuntansi, Pelaporan, dan Pertanggungjawaban Keuangan ................................... 30
BAB V TATA KELOLA ......................................................................................................................... 33
6.1 Kelembagaan, Pejabat Pengelolaan, dan Kepegawaian ........................................... 33
6.2 Pembinaan dan Pengawasan ..................................................................................... 34
6.3 Remunerasi .................................................................................................................. 37
6.4 Tata Kelola yang Baik .................................................................................................. 40
BAB VI MATRIKS PERBANDINGAN DAN RANGKUMAN ................................................................. 42
6.1 Ketetapan atau Peraturan BLU ................................................................................... 42
6.2 Perbandingan PMK 129/PMK.05/2020 dan Permendagri Nomor 79 Tahun 2018 ..... 43
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