{"id":6947,"date":"2020-01-11T09:46:39","date_gmt":"2020-01-11T02:46:39","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=6947"},"modified":"2023-02-24T16:42:16","modified_gmt":"2023-02-24T09:42:16","slug":"penyajian-laporan-arus-kas-blu-blud-part-1","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/penyajian-laporan-arus-kas-blu-blud-part-1\/","title":{"rendered":"PENYAJIAN LAPORAN ARUS KAS BLU\/BLUD (PART 1)"},"content":{"rendered":"\r\n

Laporan Arus Kas pada BLU\/BLUD 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\/BLUD..Arus masuk dan keluar kas diklasifikasikan berdasarkan aktivitas operasi, investasi, pendanaan, dan transitoris.<\/p>\r\n

\u00a0<\/p>\r\n

    \r\n
  1. AKTIVITAS OPERASI<\/li>\r\n<\/ol>\r\n

    Arus masuk kas dari aktivitas operasi terutama diperoleh dari:<\/p>\r\n

      \r\n
    1. Pendapatan dari alokasi APBN\/APBD<\/li>\r\n
    2. Pendapatan layanan yang bersumber dari masyarakat<\/li>\r\n
    3. Pendapatan layanan yang bersumber dari entitas akuntansi\/entitas pelaporan.<\/li>\r\n
    4. Pendapatan hasil kerja sama<\/li>\r\n
    5. Pendapatan yang berasal dari hibah dalam bentuk kas<\/li>\r\n
    6. Pendapatan BLU\/BLUD lainnya.<\/li>\r\n<\/ol>\r\n

      \u00a0<\/p>\r\n

      Arus keluar kas untuk aktivitas operasi terutama digunakan untuk:<\/p>\r\n

        \r\n
      1. Pembayaran Pegawai<\/li>\r\n
      2. Pembayaran Barang<\/li>\r\n
      3. Pembayaran Bunga<\/li>\r\n
      4. Pembayaran Lain-lain\/Kejadian Luar Biasa,<\/li>\r\n<\/ol>\r\n

        \u00a0<\/p>\r\n

          \r\n
        1. AKTIVITAS INVESTASI<\/li>\r\n<\/ol>\r\n

          Aktivitas investasi adalah aktivitas penerimaan dan pengeluaran kas yang ditujukan untuk perolehan dan pelepasan aset tetap serta investasi lainnya, tidak termasuk investasi jangka pendek dan setara kas. Arus kas dari aktivitas investasi mencerminkan penerimaan dan pengeluaran kas bruto dalam rangka perolehan dan pelepasan sumber daya ekonomi yang bertujuan untuk meningkatkan dan mendukung pelayanan BLU\/BLUD kepada masyarakat di masa yang akan datang. Arus masuk kas dari aktivitas investasi, antara lain terdiri atas :<\/p>\r\n

            \r\n
          1. Penjualan Aset Tetap<\/li>\r\n
          2. Penjualan Aset Lainnya<\/li>\r\n
          3. Penerimaan dari Divestasi<\/li>\r\n
          4. Penjualan Investasi dalam bentuk Sekuritas<\/li>\r\n<\/ol>\r\n

            \u00a0<\/p>\r\n

            Investasi yang dilakukan oleh BLU\/BLUD dapat berasal dari pendapatan BLU\/BLUD dan APBN\/APBD. Penerimaan dari Divestasi sebagaimana dimaksud dalam huruf c dan Penjualan Investasi dalam bentuk Sekuritas sebagaimana dimaksud dalam huruf d merupakan penerimaan dari divestasi dan penjualan investasi yang berasal dari pendapatan BLU\/BLUD dan investasi yang berasal dari APBN\/APBD. Arus keluar kas dari aktivitas investasi, antara lain terdiri atas:<\/p>\r\n

              \r\n
            1. Perolehan Aset Tetap<\/li>\r\n
            2. Perolehan Aset Lainnya<\/li>\r\n
            3. Penyertaan Modal<\/li>\r\n
            4. Pembelian Investasi dalam bentuk sekuritas<\/li>\r\n
            5. Perolehan investasi jangka panjang lainnya<\/li>\r\n<\/ol>\r\n

              \u00a0<\/p>\r\n

              Pengeluaran atas penyertaan modal sebagaimana dimaksud dalam huruf c, pembelian Investasi dalam bentuk sekuritas sebagaimana dimaksud dalam huruf d, dan perolehan Investasi jangka panjang lainnya sebagaimana dimaksud dalam huruf e merupakan pengeluaran dari divestasi dan pembelian investasi yang berasal dari pendapatan BLU\/BLUD dan \u00a0pengeluaran investasi yang berasal dari APBN\/APBD.<\/p>\r\n

              Pembahasan Arus Kas dari aktivitas pendanaan dan aktivitas transitoris ada di artikel selanjutnya PENYAJIAN LAPORAN ARUS KAS BLU\/BLUD (PART 2).<\/p>\r\n

              \u00a0<\/p>\r\n

              Sumber : PSAP 13<\/p>\r\n

              \u00a0<\/p>\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":5630,"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":[633,868,865],"tags":[],"class_list":["post-6947","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","category-laporan-keuangan","category-ppk-blud"],"yoast_head":"\nPENYAJIAN LAPORAN ARUS KAS BLU\/BLUD (PART 1) - 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