Page 2 - Modul Pembelajaran BLU
P. 2
DAFTAR ISI
DAFTAR ISI .................................................................................................................................. i
DAFTAR GAMBAR ....................................................................................................................... ii
DAFTAR TABEL ........................................................................................................................... ii
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 ................................................................................................................ 32
5.1 Kelembagaan, Pejabat Pengelolaan, dan Kepegawaian ........................................... 32
5.2 Pembinaan dan Pengawasan ..................................................................................... 33
5.3 Remunerasi .................................................................................................................. 36
5.4 Tata Kelola yang Baik .................................................................................................. 39
i
