{"id":6088,"date":"2019-03-08T12:05:26","date_gmt":"2019-03-08T05:05:26","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=6088"},"modified":"2023-02-24T15:46:19","modified_gmt":"2023-02-24T08:46:19","slug":"apa-itu-blu-dan-laporan-arus-kas-blu-ini-jawabannya","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/apa-itu-blu-dan-laporan-arus-kas-blu-ini-jawabannya\/","title":{"rendered":"Apa Itu BLU dan Laporan Arus Kas BLU, Ini Jawabannya"},"content":{"rendered":"

Apakah yang disebut Badan Layanan Umum (BLU) dan kenapa Laporan Arus Kas BLU menjadi begitu penting? BLU adalah instansi di lingkungan Pemerintah 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

Namun meski tak mengutamakan untuk mendapat keuntungan, BLU haruslah memberikan pelayanan yang berkualitas pada masyarakat karena BLU dibangun sebagai cara negara memajukan kesejahteraan umum dan mencerdaskan kehidupan bangsa.<\/span><\/p>\n

Agar lebih leluasa membangun kualitas layanan, maka pemerintah memberikan fleksibilitas dalam pengelolaan keuangan berdasarkan prinsip ekonomi dan produktivitas. Tetapi semua pergerakan BLU haruslah berada pada pola penerapan praktik bisnis yang sehat.<\/span><\/p>\n

BLU bekerja berdasar Pasal 68 dan 69 Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara<\/a>. UU ini kemudian ditindaklanjuti Peraturan Pemerintah Nomor 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum<\/a>.<\/span><\/p>\n

Asas BLU adalah sebagai berikut:<\/span><\/p>\n

    \n
  1. BLU beroperasi sebagai unit kerja kementerian negara\/lembaga\/pemerintah daerah untuk tujuan pemberian layanan umum yang pengelolaannya berdasarkan kewenangan yang didelegasikan oleh instansi induk yang bersangkutan;<\/span><\/li>\n
  2. BLU merupakan bagian perangkat pencapaian tujuan kementerian negara\/lembaga\/pemerintah daerah dan karenanya status hukum BLU tidak terpisah dari Kementerian Negara\/lembaga\/pemerintah daerah sebagai instansi induk.<\/span><\/li>\n
  3. Menteri\/pimpinan lembaga\/gubernur\/bupati\/walikota bertanggung jawab atas pelaksanaan kebijakan penyelenggaraan pelayanan umum yang didelegasikannya kepada BLU dari segi manfaat layanan yang dihasilkan.<\/span><\/li>\n
  4. Pejabat yang ditunjuk mengelola BLU bertanggung jawab atas pelaksanaan kegiatan pemberian layanan umum yang didelegasikan kepadanya oleh Menteri\/pimpinan lembaga\/gubernur\/bupati\/walikota.<\/span><\/li>\n
  5. BLU menyelenggarakan kegiatannya tanpa mengutamakan pencarian keuntungan.<\/span><\/li>\n
  6. Rencana kerja dan anggaran serta laporan keuangan dan kinerja dan BLU disusun dan disajikan sebagai bagian yang tidak terpisahkan dari Rencana kerja dan anggaran serta laporan keuangan dan kinerja kementerian negara\/lembaga\/SKPD\/pemerintah daerah.<\/span><\/li>\n
  7. BLU mengelola penyelenggaraan layanan umum sejalan dengan praktik bisnis yang sehat.<\/span><\/li>\n<\/ol>\n

    Laporan Arus Kas BLU menjadi salah satu tolok ukur keberhasilan BLU menjalankan fungsi pelayanannya. Karena arus kas BLU menjadi sangat penting soalnya laporan ini menyajikan informasi mengenai sumber, penggunaan, perubahan kas, dan setara kas selama satu periode akuntansi, dan saldo kas dan setara kas pada tanggal pelaporan pada BLU.<\/span><\/p>\n

    Arus masuk dan keluar kas diklasifikasikan berdasarkan aktivitas operasi, investasi, pendanaan, dan transitoris. Laporan ini mendorong kinerja sebuah BLU menjadi jauh lebih efisien dan akan lebih mudah merancang rencana bagi program yang akan dijalankan BLU selanjutnya. (surya\/imc)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Apakah yang disebut Badan Layanan Umum (BLU) dan kenapa Laporan Arus Kas BLU menjadi begitu penting? BLU adalah instansi di lingkungan Pemerintah 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. Namun meski tak mengutamakan untuk […]<\/p>\n","protected":false},"author":1,"featured_media":5271,"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":[633,868],"tags":[],"class_list":["post-6088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-laporan-keuangan"],"yoast_head":"\nApa Itu BLU dan Laporan Arus Kas BLU, Ini Jawabannya<\/title>\n<meta name=\"description\" content=\"Apa Itu BLU dan Laporan Arus Kas BLU, Ini Jawabannya. 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