{"id":11117,"date":"2023-01-27T15:07:29","date_gmt":"2023-01-27T08:07:29","guid":{"rendered":"https:\/\/blud.co.id\/wp\/?p=11117"},"modified":"2023-02-24T15:12:45","modified_gmt":"2023-02-24T08:12:45","slug":"pertanggungjawaban-belanja-blud-2","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/","title":{"rendered":"Pertanggungjawaban Belanja BLUD"},"content":{"rendered":"

Bendahara Pengeluaran BLUD wajib menyampaikan pertanggungjawaban atas pengelolaan uang yang terdapat dalam kewenangan. Pertanggungjawaban tersebut terdiri atas:<\/span><\/p>\n

    \n
  1. Pertanggungjawaban Penggunaan UP\/GU.<\/span><\/li>\n
  2. Pertanggungjawaban Bulanan.<\/span><\/li>\n<\/ol>\n

    Berikut adalah penjelasan lengkap dari kedua pertanggungjawaban belanja BLUD tersebut:<\/span><\/p>\n

      \n
    1. Pertanggungjawaban Penggunaan Uang Persediaan dan Ganti Uang Persediaan<\/b><\/li>\n<\/ol>\n

      Bendahara pengeluaran BLUD melakukan pertanggungjawaban penggunaan uang persediaan setiap akan mengajukan GU. <\/span><\/p>\n

      Dalam melakukan pertanggungjawaban tersebut dokumen yang disampaikan adalah Laporan Pertanggungjawaban Uang Persediaan dan dilampiri dengan bukti-bukti belanja yang sah.<\/span><\/p>\n

      Langkah-langkah dalam membuat pertanggungjawaban uang persediaan adalah sebagai berikut:<\/span><\/p>\n

        \n
      • Mengumpulkan bukti-bukti yang sah atas belanja yang menggunakan uang persediaan termasuk bukti-bukti pendukung yang sah dan lengkap.<\/span><\/li>\n
      • Berdasarkan bukti-bukti yang sah tersebut Bendahara Pengeluaran BLUD merekapitulasi belanja dalam Laporan Pertanggungjawaban Uang Persediaan sesuai dengan program dan kegiatannya masing-masing.<\/span><\/li>\n
      • Laporan pertanggungjawaban Uang Persediaan tersebut dijadikan lampiran pengajuan Surat-PPD-GU.<\/span><\/li>\n<\/ul>\n
          \n
        1. Pertanggungjawaban Bulanan<\/b><\/li>\n<\/ol>\n

          Pertanggungjawaban bulanan dibuat oleh bendahara pengeluaran BLUD dan disampaikan kepada Pemimpin BLUD paling lambat tanggal 5 bulan berikutnya. <\/span><\/p>\n

          Pertanggungjawaban bulanan tersebut berupa Surat Pertanggungjawaban (SPJ) yang menggambarkan jumlah anggaran, realisasi dan sisa pagu anggaran baik secara kumulatif maupun per kegiatan untuk semua dana yang digunakan oleh BLUD. <\/span><\/p>\n

          Untuk kepentingan Analisis manajemen keuangan dana BLUD, laporan pertanggungjawaban yang disusun BLUD dapat dibuat berdasarkan sumber dana APBD, BLUD, dan SILPA BLUD sebelumnya.<\/span><\/p>\n

          Pertanggungjawaban bulanan berupa SPJ dilampiri dengan:<\/span><\/p>\n

            \n
          • \u00a0 \u00a0 Buku Kas Umum Pengeluaran.<\/span><\/li>\n
          • \u00a0 \u00a0 Laporan Penutupan Kas.<\/span><\/li>\n<\/ul>\n

            Pertanggungjawaban bulanan pada bulan terakhir tahun anggaran disampaikan paling lambat hari kerja terakhir bulan tersebut. Pertanggungjawaban tersebut harus dilampiri bukti setoran sisa uang persediaan.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

            Bendahara Pengeluaran BLUD wajib menyampaikan pertanggungjawaban atas pengelolaan uang yang terdapat dalam kewenangan. Pertanggungjawaban tersebut terdiri atas: Pertanggungjawaban Penggunaan UP\/GU. Pertanggungjawaban Bulanan. Berikut adalah penjelasan lengkap dari kedua pertanggungjawaban belanja BLUD tersebut: Pertanggungjawaban Penggunaan Uang Persediaan dan Ganti Uang Persediaan Bendahara pengeluaran BLUD melakukan pertanggungjawaban penggunaan uang persediaan setiap akan mengajukan GU. Dalam melakukan pertanggungjawaban […]<\/p>\n","protected":false},"author":1,"featured_media":11118,"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":[633,25,36,868,16],"tags":[],"class_list":["post-11117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-blud","category-galery","category-laporan-keuangan","category-pelatihan"],"yoast_head":"\nPertanggungjawaban Belanja BLUD - BLUD.co.id<\/title>\n<meta name=\"description\" content=\"Bendahara Pengeluaran BLUD wajib menyampaikan pertanggungjawaban atas pengelolaan uang yang terdapat dalam kewenangan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pertanggungjawaban Belanja BLUD - BLUD.co.id\" \/>\n<meta property=\"og:description\" content=\"Bendahara Pengeluaran BLUD wajib menyampaikan pertanggungjawaban atas pengelolaan uang yang terdapat dalam kewenangan.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/\" \/>\n<meta property=\"og:site_name\" content=\"BLUD.co.id\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-27T08:07:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-24T08:12:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blud.co.id\/wp\/wp-content\/uploads\/2023\/01\/Konsolidasi-Laporan-Keuangan-BLUBLUD-6.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"838\" \/>\n\t<meta property=\"og:image:height\" content=\"465\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"syncore\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"syncore\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/\"},\"author\":{\"name\":\"syncore\",\"@id\":\"https:\/\/blud.co.id\/wp\/#\/schema\/person\/4c6fd0a49fff97fe5f3cfa147af68208\"},\"headline\":\"Pertanggungjawaban Belanja BLUD\",\"datePublished\":\"2023-01-27T08:07:29+00:00\",\"dateModified\":\"2023-02-24T08:12:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/\"},\"wordCount\":239,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/blud.co.id\/wp\/#organization\"},\"image\":{\"@id\":\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/blud.co.id\/wp\/wp-content\/uploads\/2023\/01\/Konsolidasi-Laporan-Keuangan-BLUBLUD-6.jpg\",\"articleSection\":[\"Artikel\",\"BLUD\",\"Gallery\",\"LAPORAN KEUANGAN\",\"Pelatihan\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/\",\"url\":\"https:\/\/blud.co.id\/wp\/pertanggungjawaban-belanja-blud-2\/\",\"name\":\"Pertanggungjawaban Belanja BLUD - 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