{"id":6002,"date":"2019-02-13T11:04:56","date_gmt":"2019-02-13T04:04:56","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=6002"},"modified":"2023-03-01T11:30:39","modified_gmt":"2023-03-01T04:30:39","slug":"simplifikasi-dokumen-pra-badan-layanan-umum-daerah","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/simplifikasi-dokumen-pra-badan-layanan-umum-daerah\/","title":{"rendered":"Simplifikasi Dokumen Pra Badan Layanan Umum Daerah"},"content":{"rendered":"

Seperti yang kita ketahui persoalan mengenai Badan Layanan Umum Daerah masih terdapat banyak tanda tanya. Untuk mengatasi hal tersebut pemerintah terus melakukan pembaharuan terhadap peraturan yang mengatur mengenai BLUD. Adapun beberapa prinsip perubahan Peraturan Menteri Dalam Negeri tentang BLUD adalah penyederhanaan persyaratan penerapan BLUD dan tidak ada lagi BLUD berstatus bertahap, tetap menjaga akuntabilitas dengan mempermudah penerapannya, dan tetap mempertahankan segala sesuatu yang sudah berjalan dengan baik. Tujuan diadakan perubahan ini adalah untuk mempertegas dan memperjelas segala sesuatu yang masih abu-abu dalam hal ini adalah kepastian hukum, tidak sekedar melakukan perubahan regulasi namun juga mengatasi problem dan hambatan yang dihadapi serta menjawab pertanyaan perihal ketidak optimalan pelaksanaan PPK BLUD.<\/span><\/p>\n

Badan Layanan Umum Daerah (BLUD) sebelumnya diatur dalam Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2007<\/a> tentang Pedoman Teknis Pengelolaan Keuangan BLUD, yang kemudian lahirlah Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018<\/a>. Dengan adanya Permendagri Nomor 79 ini maka terjadilah simplifikasi penyusunan dokumen adminstratif persyaratan BLUD yang terdiri dari :<\/span><\/p>\n

    \n
  1. Surat pernyataan kesanggupan meningkatkan kinerja pelayanan, keuangan dan manfaat bagi masyarakat;<\/span><\/li>\n
  2. Pola Tata Kelola;<\/span><\/li>\n
  3. Rencana Strategi atau yang sebelumnya disebut sebagai Rencana Strategis Bisnis (RSB);<\/span><\/li>\n
  4. Standar Pelayanan Minimal atau SPM;<\/span><\/li>\n
  5. Laporan Keuangan Pokok atau Prognosis\/proyeksi Laporan Keuangan;<\/span><\/li>\n
  6. Laporan audit akhir (yang sudah pernah di audit) atau surat pernyataan bersedia untuk diaudit oleh pemeriksa eksternal pemerintah.<\/span><\/li>\n<\/ol>\n

    Mari kita kupas satu per satu dokumen yang disudah disebutkan di atas yang mengalami perubahan dari Permendagri Nomor 61 tahun 2007<\/a> :<\/span><\/p>\n

      \n
    1. Rencana Strategis atau yang disebut dengan Renstra adalah nama baru bagi dokumen yang sebelumnya benama Rencana Startegi Bisnis (RSB), simplifikasi yang dilakukan dengan menyusun renstra sesuai dengan peraturan perundang-undangan renstra SKPD dan RPJMD dengan ditambahkan rencana perkembangan layanan, strategis dan arah kebijakan, rencana program dan kegiatan, dan rencana keuangan.<\/span><\/li>\n
    2. Laporan Keuangan Pokok disesuaikan dengan sisem akuntansi yang diterapkan pada pemerintah daerah yaitu terdiri dari 5 laporan keuangan. Pertama adalah Laporan Realisasi Anggaran (LRA), kedua adalah neraca, ketiga adalah Laporan Operasional (LO), keempat adala Laporan Perubahan Ekuitas (LPE), dan yang terakhir adalah Catatan atas Laporan Keuangan (CaLK). Untuk kelembagaan yang baru dibentuk dan akan menerapkan BLUD, penyusunan prognosis atau proyeksi laporan keuangan berupa Laporan Realisasi Anggaran (LRA) dan Laporan Operasional (LO) disusun sesuai dengan sistem perencanaan dan penganggaran yang ditetapkan oleh pemerintah daerah.<\/span><\/li>\n<\/ol>\n

      Demikian perubahan yang terjadi dalam Permendagri No. 79 Tahun 2018<\/a>, dan semoga cukup menjawab abu-abu mengenai penyusunan dokumen PRA BLUD.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Seperti yang kita ketahui persoalan mengenai Badan Layanan Umum Daerah masih terdapat banyak tanda tanya. Untuk mengatasi hal tersebut pemerintah terus melakukan pembaharuan terhadap peraturan yang mengatur mengenai BLUD. Adapun beberapa prinsip perubahan Peraturan Menteri Dalam Negeri tentang BLUD adalah penyederhanaan persyaratan penerapan BLUD dan tidak ada lagi BLUD berstatus bertahap, tetap menjaga akuntabilitas dengan […]<\/p>\n","protected":false},"author":1,"featured_media":5075,"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":[633,880],"tags":[],"class_list":["post-6002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-pra-blud"],"yoast_head":"\nSimplifikasi Dokumen Pra Badan Layanan Umum Daerah<\/title>\n<meta name=\"description\" content=\"Simplifikasi Dokumen Pra Badan Layanan Umum Daerah. 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