{"id":8085,"date":"2020-07-03T00:24:56","date_gmt":"2020-07-02T17:24:56","guid":{"rendered":"https:\/\/blud.co.id\/wp\/?p=8085"},"modified":"2024-06-13T12:59:59","modified_gmt":"2024-06-13T05:59:59","slug":"perencanaan-dan-penganggaran-badan-layanan-umum-daerah-part-2","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/perencanaan-dan-penganggaran-badan-layanan-umum-daerah-part-2\/","title":{"rendered":"PERENCANAAN DAN PENGANGGARAN BADAN LAYANAN UMUM DAERAH PART 2"},"content":{"rendered":"

Menurut Peraturan Dalam Negeri Nomor 79 Tahun 2018 Pasal 58, Unit Pelaksana Teknis Dinas \/ Badan Daerah yang menerapkan BLUD menyusun Rencana Bisnis Dan Anggaran (RBA) mengacu pada Renstra. Rencana Bisnis dan Anggaran BLUD adalah dokumen perencanaan bisnis dan penganggaran yang berisi program, kegiatan, target kinerja, dan anggaran suatu BLU.<\/p>\n

(Lanjutan PERENCANAAN DAN PENGANGGARAN BADAN LAYANAN UMUM DAERAH PART 1)<\/p>\n

Ketentuan Penyusunan dan Penetapan Rencana Bisnis dan Anggaran (RBA) :<\/p>\n

    \n
  1. Pendapatan BLUD dikonsolidasikan ke dalam RKA SKPD pada akun pendapatan daerah pada kode rekening kelompok pendapatan asli daerah pada jenis lain pendapatan asli daerah yang sah dengan obyek pendapatan dari BLUD.<\/li>\n<\/ol>\n
      \n
    1. Belanja BLUD yang sumber dananya berasal dari pendapatan BLUD dan sisa lebih perhitungan anggaran BLUD, diintegrasikan\/dikonsolidasikan ke dalam RKA SKPD pada akun belanja daerah yang selanjutnya dirinci dalam I (satu) program, I (satu) kegiatan, I (satu) output dan jenis belanja.<\/li>\n<\/ol>\n
        \n
      1. Belanja BLUD dialokasikan untuk membiayai program peningkatan pelayanan serta kegiatan pelayanan dan pendukung pelayanan.<\/li>\n<\/ol>\n
          \n
        1. Pembiayaan BLUD diintegrasikan\/dikonsolidasikan ke dalam RKA SKPD selanjutnya diintegrasikan\/dikonsolidasikan pada akun pembiayaan pada Satuan Kerja Pengelolaan Keuangan Daerah selaku Bendahara Umum Daerah.<\/li>\n<\/ol>\n
            \n
          1. BLUD dapat melakukan pergeseran rincian belanja, sepanjang tidak melebihi pagu anggaran dalam jenis belanja pada DPA. Untuk selanjutnya disampaikan kepada PPKD.<\/li>\n<\/ol>\n
              \n
            1. Rincian belanja dicantumkan dalarn Rencana Bisnis Dan Anggaran (RBA).<\/li>\n<\/ol>\n
                \n
              1. Rencana Bisnis Dan Anggaran (RBA) diintegrasikan\/dikonsolidasikan dan merupakan kesatuan dari RKA.<\/li>\n<\/ol>\n
                  \n
                1. RKA beserta Rencana Bisnis Dan Anggaran (RBA) disampaikan kepada PPKD sebagai bahan penyusunan rancangan peraturan daerah tentang APBD.<\/li>\n<\/ol>\n
                    \n
                  1. PPKD menyampaikan RKA beserta Rencana Bisnis Dan Anggaran (RBA) kepada tim anggaran pernerintah daerah untuk dilakukan peneiaahan.<\/li>\n<\/ol>\n
                      \n
                    1. Hasil penelaahan antara lain digunakan sebagai dasar pertimbangan<\/li>\n<\/ol>\n
                        \n
                      1. alokasi dana APBD untuk BLUD.<\/li>\n<\/ol>\n
                          \n
                        1. Tim anggaran pemerintah daerah menyampaikan kembali RKA beserta Rencana Bisnis Dan Anggaran (RBA) yang telah dilakukan penelaahan kepada PPKD untuk dicantumkan dalam rancangan peraturan daerah tentang APBD yang selanjutnya ditetapkan menjadi Peraturan Daerah tentang APBD.<\/li>\n<\/ol>\n
                            \n
                          1. Tahapan dan jadwal proses penyusunan dan penetapan Rencana Bisnis Dan Anggaran (RBA) mengikuti tahapan dan jadwal proses penJrusunan dan perretapan APBD.<\/li>\n
                          2. Kctentuan lebih lanjut me ngenai penlrusunan, pengajuau. penetapan, perubahan Rencana Bisnis Dan Anggaran (RBA) BLUD diatur dengan Peraturan Kepala Daerah.<\/li>\n<\/ol>\n

                             <\/p>\n

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                            \n
                            \"Icon\"<\/div>\n
                            \n

                            Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 Tentang Badan Layanan Umum Daerah<\/a><\/h3>\n
                            <\/i> 1 file(s) <\/i> 16.16 MB<\/div>\n <\/div>\n
                            \n Please login to download<\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n

                            \n\n
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                            \n

                            Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 Tentang Badan Layanan Umum Daerah (Lampiran)<\/a><\/h3>\n
                            <\/i> 1 file(s) <\/i> 15.44 MB<\/div>\n <\/div>\n
                            \n Please login to download<\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div><\/p>\n","protected":false},"excerpt":{"rendered":"

                            Menurut Peraturan Dalam Negeri Nomor 79 Tahun 2018 Pasal 58, Unit Pelaksana Teknis Dinas \/ Badan Daerah yang menerapkan BLUD menyusun Rencana Bisnis Dan Anggaran (RBA) mengacu pada Renstra. Rencana Bisnis dan Anggaran BLUD adalah dokumen perencanaan bisnis dan penganggaran yang berisi program, kegiatan, target kinerja, dan anggaran suatu BLU. (Lanjutan PERENCANAAN DAN PENGANGGARAN BADAN […]<\/p>\n","protected":false},"author":1,"featured_media":5793,"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":"set","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 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