{"id":5237,"date":"2018-07-20T15:17:46","date_gmt":"2018-07-20T08:17:46","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=5237"},"modified":"2023-03-01T11:15:05","modified_gmt":"2023-03-01T04:15:05","slug":"pembinaan-teknis-badan-layanan-umum-daerah","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/pembinaan-teknis-badan-layanan-umum-daerah\/","title":{"rendered":"Pembinaan Teknis Badan Layanan Umum Daerah"},"content":{"rendered":"

Badan Layanan Umum Daerah yang selanjutnya disingkat BLUD adalah Satuan Kerja Perangkat Daerah atau Unit Kerja pada Satuan Kerja Perangkat Daerah di lingkungan pemerintah daerah yang dibentuk untuk memberikan pelayanan kepada masyarakat berupa penyediaan barang dan\/atau jasa yang dijual tanpa mengutamakan mencari keuntungan, dan dalam melakukan kegiatannya didasarkan pada prinsip efisiensi dan produktivitas.<\/span><\/p>\n

Pola Pengelolaan Keuangan BLUD, yang selanjutnya disingkat PPK \u2013 BLUD adalah pola pengelolaan keuangan yang memberikan fleksibilitas berupa keleluasan unutk menerapkan praktek \u2013 praktek bisnis yang sehat unutk meningkatkan pelayanan kepada masyarakat dalam rangka memajukan kesejahteraan umum dan mencerdaskan kehidupan bangsa, sebagai pengecualian dari ketentuan pengelolaan keuangan daerah pada umumnya.<\/span><\/p>\n

Pembina teknis BLUD \u2013 SKPD dilakukan oleh kepala daerah melalui sekretaris daerah. Pembinaan teknis BLUD-Unit Kerja dilakukan oleh kepala SKPD yang bertanggungjawab atas urusan pemerintahan yang bersangkutan tugas pembina teknis adalah (1) evaluasi dan penilaian kinerja BLUD dilakukan setiap tahun oleh kepala daerah dan\/atau dewan pengawas terhadap aspek keuangan dan non keuangan (2) Evaluasi dan penilaian kinerja bertujuan unutk mengukur tingkat pencapaian hasil pengelolaan BLUD sebagaimana ditetapkan dalam restra bisnis dan RBA.<\/span><\/p>\n

Evaluasi dan penilaian kinerja dari aspek keuangan sebagaimana dimaksud dalam pasal 127 ayat (1) dalam peraturan permendagri nomor 61 tentang pedoman pengelolaan keuangan badan layanan umum daerah<\/a><\/em>, dapat diukur berdasarkan tingkat kemampuan BLUD dalam:<\/span><\/p>\n

    \n
  1. Memperoleh hasil usaha atau hasil kerja dari layanan yang diberikan (rentabilitas<\/em>).<\/span><\/li>\n
  2. Memenuhi kewajiban jangka pendek (likuiditas<\/em>).<\/span><\/li>\n
  3. Memenuhi seluruh kewajibannya (solvabilitas<\/em>).<\/span><\/li>\n
  4. Kemampuan penerimaan dari jasa layanan unutk membiayai pengeluaran.<\/span><\/li>\n<\/ol>\n

    Pembinaan dan pengawasan terhadap BLUD yang memiliki nilai omset<\/em> tahunan dan nilai aset menurut neraca sebagaimana dimaksud dalam pasal 43 permendagri 60 tahun 2006 tentang pedoman pengelolaan keuangan badan layanan umu daerah<\/em>.<\/span><\/p>\n

    BLUD yang memiliki reallisasi nilai omset tahun menurut laporan operasional atau nilai aset menurut neraca yang memenuhi syarat minimal. Nilai omset adalah jumlah seluruh pendapatan operasional yang diterima oleh BLUD yang berasal dari barang dan\/atau jasa layanan yang diberikan kepada masyarakat, hasil kerja BLUD dengan pihak lain dan\/atau hasil usaha lainnya.<\/span><\/p>\n

    \n","protected":false},"excerpt":{"rendered":"

    Badan Layanan Umum Daerah yang selanjutnya disingkat BLUD adalah Satuan Kerja Perangkat Daerah atau Unit Kerja pada Satuan Kerja Perangkat Daerah di lingkungan pemerintah daerah yang dibentuk untuk memberikan pelayanan kepada masyarakat berupa penyediaan barang dan\/atau jasa yang dijual tanpa mengutamakan mencari keuntungan, dan dalam melakukan kegiatannya didasarkan pada prinsip efisiensi dan produktivitas. Pola Pengelolaan […]<\/p>\n","protected":false},"author":1,"featured_media":5063,"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":[644],"class_list":["post-5237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-blud","category-ppk-blud","category-teknis-blud-blu","tag-badan-layanan-umum-daerah"],"yoast_head":"\nPembinaan Teknis Badan Layanan Umum Daerah - 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