{"id":10071,"date":"2022-03-04T10:35:40","date_gmt":"2022-03-04T03:35:40","guid":{"rendered":"https:\/\/blud.co.id\/wp\/?p=10071"},"modified":"2023-02-25T14:38:39","modified_gmt":"2023-02-25T07:38:39","slug":"pembukuan-pendapatan-bendahara-penerimaan-blud","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/pembukuan-pendapatan-bendahara-penerimaan-blud\/","title":{"rendered":"Pembukuan Pendapatan Bendahara Penerimaan BLUD"},"content":{"rendered":"

BLUD.co.id – <\/b>Transaksi penerimaan pendapatan BLUD yang menggunakan minimal dokumen TBP dan STS akan melalui sedikitnya 3 kemungkinan mekanisme pembukuan atau pencatatan berdasarkan cara penerimaan pendapatannya. Ketiganya adalah:<\/span><\/p>\n

    \n
  1. Pembukuan atas Pendapatan Secara Tunai<\/span><\/li>\n
  2. Pembukuan atas Pendapatan melalui Rekening Bank Bendahara Penerimaan BLUD<\/span><\/li>\n
  3. Pembukuan atas Pendapatan melalui Rekening kas BLUD<\/span><\/li>\n<\/ol>\n

    Berikut adalah penjelasan lebih lanjut ketiga pola pembukuan pendapatan BLUD tersebut:<\/span><\/p>\n

    <\/b>1.Pembukuan\u00a0 atas Pendapatan Secara Tunai<\/b><\/p>\n

    Proses pencatatan yang dilakukan dimulai dari saat bendahara penerimaan BLUD menerima pembayaran tunai pemberi pendapatan.\u00a0<\/span><\/p>\n

    Apabila pembayaran menggunakan cek, maka pencatatan dilakukan Ketika cek tersebut diuangkan bukan pada saat cek tersebut diterima.\u00a0<\/span><\/p>\n

    Selanjutnya pencatatan dilakukan pada saat bendahara penerimaan BLUD menyetorkan pendapatan yang diterimanya ke rekening kas umum BLUD.\u00a0<\/span><\/p>\n

    Baca Juga: Tim BLUD Berhasil Lakukan Pendampingan Asistensi Laporan Keuangan Dinas Kesehatan Kabupaten Purworejo<\/b><\/a><\/h6>\n

    Pencatatan dilakukan pada Buku Penerimaan dan Penyetoran.<\/span><\/p>\n

    Langkah-langkah pembukuan pada saat penerimaan tunai adalah sebagai berikut:<\/span><\/p>\n

      \n
    1. Berdasarkan Tanda Bukti Penerimaan (TBP)\/Bukti Lain yang Sah, bendahara penerimaan BLUD mengisi Buku Penerimaan dan Penyetoran pada bagian penerimaan kolom tanggal dan kolom nomor bukti. Bendahara penerimaan juga mengisi informasi di kolom uraian bawah pembayaran dilakukan secara tunai.<\/span><\/li>\n
    2. Kemudian bendahara penerimaan mengidentifikasi jenis dan kode rekening pendapatan. Lalu bendahara penerimaan BLUD mengisi kolom kode rekening.<\/span><\/li>\n
    3. Bendahara penerimaan BLUD mencatat nilai transaksi pada kolom jumlah.<\/span><\/li>\n<\/ol>\n

      Langkah Langkah pembukuan pada saat penyetoran adalah sebagai berikut:<\/span><\/p>\n

        \n
      1. Bendahara penerimaan membuat STS dan melakukan penyetoran pendapatan yang diterimanya ke rekening kas umum BLUD.<\/span><\/li>\n
      2. Bendahara penerimaan mencatat penyetoran ke rekening kas umum BLUD pada Buku Penerimaan dan Penyetoran pada bagian pengeluaran di kolom Tanggal, No. STS dan jumlah penyetoran.<\/span><\/li>\n
      3. Selain pembukuan pada buku Penerimaan dan Penyetoran, bendahara penerimaan mengisi register STS.<\/span><\/li>\n<\/ol>\n

        2. Pembukuan atas Pendapatan melalui Rekening Bank Bendahara Penerimaan BLUD<\/b><\/p>\n

        Pemberi pendapatan dapat melakukan pembayaran melalui rekening bendahara penerimaan BLUD.\u00a0<\/span><\/p>\n

        Dalam kondisi tersebut, pencatatan dilakukan saat bendahara penerimaan BLUD menerima informasi dari bank mengenai adanya penerimaan pendapatan pada rekening bendahara penerimaan BLUD hingga penyetorannya.\u00a0<\/span><\/p>\n

        Pencatatan dilakukan pada Buku Penerimaan dan Penyetoran pada saat penerimaan dan pada saat penyetoran.<\/span><\/p>\n

        Baca Juga: Peran Catatan atas Laporan Keuangan dalam Penyusunan Laporan Keuangan<\/b><\/a><\/h6>\n

        Langkah-langkah dalam membukukan penerimaan yang diterima di rekening bank bendahara penerimaan BLUD adalah sebagai berikut:<\/span><\/p>\n

          \n
        1. Bendahara Penerimaan BLUD menerima pemberitahuan dari bank (pemberitahuan tergantung dari mekanisme yang digunakan) mengenai adanya penerimaan di rekening bendahara penerimaan.<\/span><\/li>\n
        2. Berdasarkan info tersebut dan info pembayaran dari penerima layanan barang dan\/atau jasa (bisa berupa slip setoran atau bukti lain yang sah), bendahara penerimaan BLUD melakukan verifikasi dan rekonsiliasi atas penerimaan tersebut.<\/span><\/li>\n
        3. Setelah melakukan verifikasi dan mengetahui asal penerimaan, bendahara penerimaan BLUD mencatat penerimaan di Buku Penerimaan dan Penyetoran pada bagian penerimaan kolom no. bukti, kolom tanggal. Pada kolom uraian diisi dengan informasi pembayaran dilakukan melalui rekening bendahara penerimaan BLUD.<\/span><\/li>\n
        4. Kemudian bendahara penerimaan BLUD mengisi kolom kode rekening sesuai dengan jenis pendapatan yang diterima. Setelah itu bendahara mengisi kolom jumlah sesuai dengan jumlah penerimaan didapat.<\/span><\/li>\n<\/ol>\n

          Langkah-langkah dalam membukukan penyetoran ke rekening kas umum pusat BLUD atas penerimaan pendapatan melalui rekening bank bendahara penerimaan BLUD adalah sebagai berikut:<\/span><\/p>\n

            \n
          1. Bendahara penerimaan membuat STS dan melakukan penyetoran pendapatan yang diterimanya dengan cara transfer melalui rekening bank bendahara penerimaan BLUD ke rekening kas BLUD.<\/span><\/li>\n
          2. Bendahara penerimaan mencatat penyetoran ke rekening kas BLUD pada buku Penerimaan dan Penyetoran pada bagian pengeluaran pada kolom Tanggal, no. STS dan jumlah penyetoran.<\/span><\/li>\n
          3. Selain pembukuan pada Buku Penerimaan dan Penyetoran, bendahara penerimaan BLUD mengisi register STS.<\/span><\/li>\n<\/ol>\n

            3.Pembukuan atas Pendapatan melalui Rekening Kas BLUD<\/b><\/p>\n

            Pemberi pendapatan dapat melakukan pembayaran secara langsung melalui rekening kas BLUD.\u00a0<\/span><\/p>\n

            Pencatatan dilakukan saat bendahara penerimaan BLUD menerima informasi mengenai adanya penerimaan pendapatan pada rekening kas BLUD. <\/span><\/p>\n

            Pencatatan dilakukan pada Buku Penerimaan dan Penyetoran.<\/span><\/p>\n

            Langkah-langkah dalam membukukan penerimaan yang diterima langsung di rekening bank umum kas BLUD adalah sebagai berikut:<\/span><\/h6>\n
              \n
            1. Bendahara penerimaan menerima slip setoran\/bukti lain yang sah dari pemberi pendapatan atas pembayaran yang mereka lakukan ke rekening kas BLUD.<\/span><\/li>\n
            2. Berdasarkan slip setoran\/bukti lainnya, bendahara penerimaan mencatat penerimaan BLUD pada Buku Penerimaan dan Penyetoran pada bagian penerimaan.<\/span><\/li>\n
            3. Lalu berdasarkan slip setoran\/bukti lainnya, bendahara penerimaan BLUD juga mencatat pengeluaran pada Buku Penerimaan dan Penyetoran pada bagian pengeluaran.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

              BLUD.co.id – Transaksi penerimaan pendapatan BLUD yang menggunakan minimal dokumen TBP dan STS akan melalui sedikitnya 3 kemungkinan mekanisme pembukuan atau pencatatan berdasarkan cara penerimaan pendapatannya. Ketiganya adalah: Pembukuan atas Pendapatan Secara Tunai Pembukuan atas Pendapatan melalui Rekening Bank Bendahara Penerimaan BLUD Pembukuan atas Pendapatan melalui Rekening kas BLUD Berikut adalah penjelasan lebih lanjut ketiga […]<\/p>\n","protected":false},"author":1,"featured_media":8355,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[633,25,865,631],"tags":[634,772],"class_list":["post-10071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-blud","category-ppk-blud","category-teknis-blud-blu","tag-blud","tag-sts"],"yoast_head":"\nPembukuan Pendapatan Bendahara Penerimaan BLUD - 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