{"id":8762,"date":"2021-03-26T09:54:43","date_gmt":"2021-03-26T02:54:43","guid":{"rendered":"https:\/\/blud.co.id\/wp\/?p=8762"},"modified":"2023-02-24T20:37:32","modified_gmt":"2023-02-24T13:37:32","slug":"fleksibilitas-dalam-blu-blud","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/fleksibilitas-dalam-blu-blud\/","title":{"rendered":"FLEKSIBILITAS DALAM BLU\/BLUD PART 6"},"content":{"rendered":"
    \n
  1. \n

    Remunerasi<\/strong><\/a><\/h4>\n<\/li>\n<\/ol>\n

    Remunerasi merupakan imbalan kerja yang diberikan dalam komponen: gaji, tunjangan tetap, honorarium, insentif, bonus atas prestasi, pesangon, dan\/atau pensiun. Ditetapkan dengan Peraturan Kepala Daerah. \u00a0Komponen remunerasi antara lain:<\/p>\n

      \n
    • Gaji yaitu imbalan kerja berupa uang yang bersifat tetap setiap bulan;<\/li>\n
    • Tunjangan tetap yaitu imbalan kerja berupa uang yang bersifat tambahan pendapatan di luar gaji setiap bulan;<\/li>\n
    • Insentif yaitu imbalan kerja berupa uang yang bersifat tambahan pendapatan diluar gaji;<\/li>\n
    • Bonus atas prestasi yaitu imbalan kerja berupa uang yang bersifat tambahan pendapatan diluar gaji, tunjangan tetap dan insentif, atas prestasi kerja BLUD yang dapat diberikan 1 (satu) kali dalam 1 (satu) tahun anggaran setelah BLUD memenuhi syarat tertentu;<\/li>\n
    • Pesangon yaitu imbalan kerja berupa uang santunan purna jabatan sesuai kemampuan keuangan BLUD; dan\/atau<\/li>\n
    • Pensiun yaitu imbalan kerja berupa uang.<\/li>\n<\/ul>\n
        \n
      1. \n

        SiLPA dan Defisit Anggaran.<\/strong><\/h4>\n<\/li>\n<\/ol>\n

        SiLPA BLUD merupakan selisih lebih antara realisasi penerimaan dan pengeluaran selama 1 tahun anggaran (dihitung berdasarkan laporan realisasi anggaran pada 1 periode anggaran). Selisih ini dapat digunakan dalam tahun anggaran berikutnya. Kecuali atas perintah Kepala Daerah disetorkan sebagian atau seluruhnya ke kasda dengan mempertimbangkan posisi likuiditas dan rencana pengeluaran BLUD.<\/p>\n

        Pemanfaatan SiLPA dalam tahun berikutnya, dapat digunakan untuk memenuhi kebutuhan likuiditas yang digunakan untuk membiayai program dan kegiatan harus melalui mekanisme APBD. Pemanfaatan SiLPA dalam tahun berikutnya, jika dalam kondisi mendesak dapat mendahului APBD. Kondisi mendesak yang dimaksud yaitu\u00a0 pelayanan dasar masyarakat yang anggarannya belum tersedia dan\/atau belum cukup anggarannya pada tahun anggaran berjalan.<\/p>\n

        Keperluan mendesak lainnya yaitu apabila ditunda akan menimbulkan kerugian yang lebih besar bagi Pemda dan masyarakat. Belanja BLUD yang sumber dananya dari SiLPA BLUD, diintegrasikan\/dikonsolidasikan ke dalam RKA SKPD pada akun belanja daerah yang selanjutnya dirinci dalam 1 program, 1 kegiatan, 1 output dan jenis belanja. Dalam hal anggaran BLUD diperkirakan defisit, ditetapkan pembiayaan untuk menutupi defisit tersebut antara lain dapat bersumberdari SiLPA tahun anggaran sebelumnya dan penerimaan pinjaman.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Remunerasi Remunerasi merupakan imbalan kerja yang diberikan dalam komponen: gaji, tunjangan tetap, honorarium, insentif, bonus atas prestasi, pesangon, dan\/atau pensiun. Ditetapkan dengan Peraturan Kepala Daerah. \u00a0Komponen remunerasi antara lain: Gaji yaitu imbalan kerja berupa uang yang bersifat tetap setiap bulan; Tunjangan tetap yaitu imbalan kerja berupa uang yang bersifat tambahan pendapatan di luar gaji setiap […]<\/p>\n","protected":false},"author":1,"featured_media":0,"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":[633,25],"tags":[],"class_list":["post-8762","post","type-post","status-publish","format-standard","hentry","category-artikel","category-blud"],"yoast_head":"\nFLEKSIBILITAS DALAM BLU\/BLUD PART 6 - BLUD.co.id<\/title>\n<meta name=\"description\" content=\"Fleksibilitas dalam BLU\/BLUD selanjutnya yaitu remunerasi serta SiLPA dan Defisit Anggaran. 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