{"id":5626,"date":"2018-10-03T17:41:46","date_gmt":"2018-10-03T10:41:46","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=5626"},"modified":"2023-02-25T15:35:59","modified_gmt":"2023-02-25T08:35:59","slug":"struktur-anggaran-badan-layanan-umum-daerah","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/struktur-anggaran-badan-layanan-umum-daerah\/","title":{"rendered":"Struktur Anggaran Badan Layanan Umum Daerah"},"content":{"rendered":"

Dengan adanya peraturan pengganti Permendagri Nomor 61 tahun 2007<\/a> yaitu Permendagri Nomor 79 tahun 2018<\/a> maka ada beberapa hal yang berubah terkait dengan struktur anggaran BLUD. Berikut adalah tabel perbedaan antara struktur anggaran BLUD pada Pemendagri Nomor 61 tahun 2007<\/a> dan Permendagri Nomor 79 tahun 2018.<\/a><\/p>\n\n\n\n\n\n\n
\u00a0<\/strong><\/td>\nPERMENDAGRI 61 TAHUN 2007<\/strong><\/a><\/td>\nPERMENDAGRI 79 TAHUN 2018<\/strong><\/a><\/td>\n<\/tr>\n
a<\/td>\nPendapatan<\/td>\nPendapatan BLUD<\/td>\n<\/tr>\n
b<\/td>\nBiaya<\/td>\nBelanja BLUD<\/td>\n<\/tr>\n
c<\/td>\n<\/td>\nPembiayaan BLUD<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Penjelasan lebih lanjut mengenai struktur anggaran BLUD, untuk pendapatan BLUD tetap sama yaitu bersumber dari:<\/p>\n

    \n
  1. Jasa layanan, berupa imbalan yang diperoleh dari jasa layanan yang diberikan kepada masyarakat.<\/li>\n
  2. Hibah, berupa hibah terikat dan hibah tidak terikat yang diperoleh dari masyarakat atau badan lain.<\/li>\n
  3. Hasil kerjasama dengan pihak lain, berupa hasil yang diperoleh dari kerja sama BLUD.<\/li>\n
  4. APBD, berupa pendapatan yang berasal adri DPA APBD.<\/li>\n
  5. Lain-lain pendapatan BLUD yang sah, meliputi jasa giro, pendapatan bungan, keuntungan selisih nilai tukar rupiah terhadap mata uang asing, komisi, potongan ataupun bentuk lain sebagai akibat dari penjualan dan\/ atau pengadaan barang dan\/ atau jasa oleh BLUD, investasi, dan pengembangan usaha.<\/li>\n<\/ol>\n

    Pengembangan usaha dilakukan melalui pembentukan unit usaha untuk meningkatkan layanan kepada masyarakat.<\/p>\n

    Sedangkan berdasarkarkan tabel diatas perbedaan yang ada yaitu biaya menjadi belanja dan ada tambahan yaitu pembiayaan BLUD. Untuk belanja terdiri atas:<\/p>\n

      \n
    1. Belanja operasi<\/li>\n<\/ol>\n

      Belanja operasi mencakup seluruh belanja BLUD untuk menjalanjan tugas dan fungsi, meliputi belanja pegawai, belanja barang dan jasa, belanja bunga, dan belanja lain.<\/p>\n

      \u00a0 \u00a0 \u00a02. Belanja modal<\/p>\n

      Belanja modal mencakup seluruh belanja BLUD untuk perolehan aset tetap dan aset lainnya yang memberi manfaat lebih dari 12 (dua belas) bulan untuk digunakan dalam kegiatan BLUD yaitu meliputi belanja tanah, belanja peralatan dan mesin, belanja gedung dan bangunan, belanja jalan, irigasi, dan jaringan, dan belanja aset tetap lainnya.<\/p>\n

      \u00a0 \u00a0 \u00a03. Pembiayaan BLUD<\/p>\n

      Pembiayaan BLUD merupakan semua penerimaan yang perlu dibayar kembali dan\/ atau pengeluaran yang akan diterima kembali, baik pada tahun anggaran yang bersangkutan maupun pada tahun anggaran berikutnya. Pembiayaan BLUD terdiri atas:<\/p>\n

      \u00a0 \u00a0 4.Penerimaan pembiayaan<\/p>\n

      Penerimaan pembiayaan meliputi:<\/p>\n

        \n
      1. Sisa lebih perhitungan anggaran tahun anggaran sebelumnya atau yang biasa disebut Silpa.<\/li>\n
      2. Divestasi, yaitu pengurangan atau penjualatan atas aset yang dimiliki<\/li>\n
      3. Penerimaan utang\/ pinjaman<\/li>\n
      4. Pengeluaran pembiayaan<\/li>\n<\/ol>\n

        Pengeluaran pembiayaan, meliputi:<\/p>\n

          \n
        1. Investasi<\/li>\n
        2. Pembayaran pokok utang\/ pinjaman<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

          Dengan adanya peraturan pengganti Permendagri Nomor 61 tahun 2007 yaitu Permendagri Nomor 79 tahun 2018 maka ada beberapa hal yang berubah terkait dengan struktur anggaran BLUD. Berikut adalah tabel perbedaan antara struktur anggaran BLUD pada Pemendagri Nomor 61 tahun 2007 dan Permendagri Nomor 79 tahun 2018. \u00a0 PERMENDAGRI 61 TAHUN 2007 PERMENDAGRI 79 TAHUN 2018 […]<\/p>\n","protected":false},"author":1,"featured_media":5544,"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":[633,715,865],"tags":[],"class_list":["post-5626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-rba-blud","category-ppk-blud"],"yoast_head":"\nStruktur Anggaran Badan Layanan Umum Daerah - BLUD.co.id<\/title>\n<meta name=\"description\" content=\"STRUKTUR ANGGARAN BADAN LAYANAN UMUM DAERAH. 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