Sunday, April 18, 2010

PP 58 TAHUN 2005 TENTANG PENGELOLAAN KEUANGAN DAERAH

Penatausahaan dan pelaporan keuangan

KEPMENDAGRI No. 29/2002

SURAT KETETAPAN OTORISASI (SKO)

SURAT PERMINTAAN PEMBAYARAN (SPP)
SPP BEBAN TETAP (BT)
SPP PENGISIAN KAS (PK)

SURAT PERINTAH MEMBAYAR (SPM)
SPM BEBAN TETAP (BT)
SPM PENGISIAN KAS (PK)


PP 58 TAHUN 2005

SURAT PENYEDIAAN DANA (SPD)

SURAT PERMINTAAN PEMBAYARAN (SPP)
SPP LANGSUNG (LS)
SPP UANG PERSEDIAAN (UP)
SPP GANTI UANG (GU)
SPP TAMBAH UANG (TU)

SURAT PERINTAH MEMBAYAR (SPM)
SPM LANGSUNG (LS)
SPM UANG PERSEDIAAN (UP)
SPM GANTI UANG (GU)
SPM TAMBAH UANG (TU)

SURAT PERINTAH PENCAIRAN DANA SP2D


PRINSIP PENATAUSAHAAN:
Pengguna anggaran/kuasa pengguna anggaran, bendahara penerimaan/pengeluaran dan orang atau badan yang menerima atau menguasai uang/barang/kekayaan daerah, wajib menyelenggarakan penatausahaan sesuai dengan peraturan perundang-undangan

Pejabat yang menandatangani dan/atau mengesahkan dokumen yang berkaitan dengan surat bukti yang menjadi dasar pengeluaran atas beban APBD bertanggung jawab atas kebenaran material dan akibat yang timbul dari penggunaan surat bukti dimaksud.

PROSES PERSIAPAN

PERATURAN DAERAH TENTANG APBD DITINDAKLANJUTI DENGAN KEPUTUSAN KEPALA DAERAH TENTANG PENJABARAN APBD.

PPKD PALING LAMBAT 3 HARI KERJA MEMBERITAHUKAN KEPADA SEMUA KEPALA SKPD MENYUSUN DPA SKPD

KEPALA SKPD MENYERAHKAN RANCANGAN DPA-SKPD KEPADA PPKD PALING LAMBAT 6 HARI KERJA SETELAH PEMBERITAHUAN

TIM ANGGARAN PEMDA MEMVERFIKASI RANCANGAN DPA-SKPD (SELAMA 15 HARI KERJA).

BERDASARKAN HASIL VERIFIKASI TERSEBUT, PPKD MENGESAHKAN DPA-SKPD DENGAN PERSETUJUAN SEKDA SEBAGAI DASAR PELAKSANAAN DAN DISAMPAIKAN KEPADA KEPALA SKPD DAN BPK

DPA-SKPD

DOKUMEN ANGGARAN
DASAR PENGELUARAN
DASAR PENERBITAN SPD
DASAR PENGUKURAN/PENILAIAN KINERJA (BERD. INDIKATOR, TOLOK UKUR & TARGET KINERJA)
DASAR PENYUSUNAN ANGGARAN KAS PENGELUARAN

PRINSIP PELAKSANAAN PENDAPATAN

Semua penerimaan daerah dilakukan melalui rekening kas umum daerah [kecuali untuk Badan Layanan Umum Daerah (BLUD)].

Bendahara penerimaan wajib menyetor seluruh penerimaannya ke rekening kas umum daerah selambat-lambatnya dalam waktu 1 (satu) hari kerja.

SKPD dilarang melakukan pungutan selain dari yang ditetapkan dalam peraturan daerah

Penerimaan SKPD yang merupakan penerimaan daerah tidak dapat dipergunakan langsung untuk pengeluaran (kecuali untuk BLUD)

PRINSIP PELAKSANAAN BELANJA

Pengeluaran kas yang mengakibatkan beban APBD tidak dapat dilakukan sebelum rancangan peraturan daerah tentang APBD ditetapkan dan ditempatkan dalam lembaran daerah (kecuali untuk pengeluaran belanja wajib dan belanja bersifat mengikat).

Pembayaran atas beban APBD hanya dapat dilakukan berdasarkan SPD, atau DPA-SKPD, atau dokumen lain yang dipersamakan dengan SPD .

Pemerintah daerah dapat memberikan tambahan penghasilan kepada pegawai negeri sipil daerah berdasarkan pertimbangan yang obyektif dengan memperhatikan kemampuan keuangan daerah dan memperoleh persetujuan DPRD sesuai dengan ketentuan peraturan perundang-undang.

Definisi Dokumen Penatausahan

Surat Permintaan Pembayaran (SPP) adalah dokumen yang diterbitkan oleh pejabat yang bertanggung jawab atas pelaksanaan anggaran yaitu PPTK/ bendahara pengeluaran untuk mengajukan permintaan pembayaran.

Surat Perintah Pencairan Dana (SP2D) adalah dokumen yang digunakan sebagai dasar pencairan dana yang diterbitkan oleh BUD berdasarkan SPM.

Surat Perintah Membayar (SPM) adalah dokumen yang digunakan/diterbitkan oleh pengguna anggaran/kuasa pengguna anggaran untuk penerbitan SP2D atas beban pengeluaran DPA-SKPD.

Uang Persediaan adalah sejumlah uang tunai yang disediakan untuk satuan kerja dalam melaksanakan kegiatan operasional sehari-hari.

Surat Perintah Membayar Uang Persediaan yang selanjutnya disingkat SPM-UP adalah dokumen yang diterbitkan oleh pengguna anggaran/kuasa pengguna anggaran untuk penerbitan SP2D atas beban beban pengeluaran DPA-SKPD yang dipergunakan sebagai uang persediaan untuk mendanai kegiatan operasional kantor sehari-hari.

Surat Perintah Membayar Ganti Uang Persediaan yang selanjutnya disingkat SPM-GU adalah dokumen yang diterbitkan oleh pengguna anggaran/kuasa pengguna anggaran untuk penerbitan SP2D atas beban pengeluaran DPA-SKPD yang dananya dipergunakan untuk mengganti uang persediaan yang telah dibelanjakan.

Surat Perintah Membayar Tambahan Uang Persediaan yang selanjutnya disingkat SPM-TU adalah dokumen yang diterbitkan oleh pengguna anggaran/kuasa pengguna anggaran untuk penerbitan SP2D atas beban pengeluaran DPA-SKPD, karena kebutuhan dananya melebihi dari jumlah batas pagu uang persediaan yang telah ditetapkan sesuai dengan ketentuan.

TUGAS BENDAHARA DALAM PENGELUARAN KAS UP:

meneliti kelengkapan perintah pembayaran yang diterbitkan oleh pejabat pengguna anggaran/kuasa pengguna anggaran;
menguji kebenaran perhitungan tagihan yang tercantum dalam perintah pembayaran; dan
menguji ketersediaan dana yang bersangkutan

TUGAS KUASA BUD DALAM PENGELUARAN KAS:

meneliti kelengkapan perintah pembayaran/pemindah bukuan yang diterbitkan oleh PPKD;
menguji kebenaran perhitungan pengeluaran pembiayaan yang tercantum dalam perintah pembayaran;
menguji ketersediaan dana yang bersangkutan;
menolak pencairan dana, apabila perintah pembayaran atas pengeluaran pembiayaan tidak memenuhi persyaratan yang ditetapkan.

LAPORAN KEUANGAN PEMERINTAH DAERAH:

Pemerintah daerah menyusun laporan realisasi semester pertama APBD dan prognosis untuk 6 (enam) bulan berikutnya.
Laporan keuangan semesteran disampaikan kepada DPRD selambat-lambatnya pada akhir bulan Juli tahun anggaran yang bersangkutan, untuk dibahas bersama antara DPRD dan pemerintah daerah.

AKUNTANSI PEMERINTAH DAERAH:
Pemerintah daerah menyusun sistem akuntansi pemerintah daerah yang mengacu kepada standar akuntansi pemerintahan
Sistem akuntansi pemerintah daerah ditetapkan dengan peraturan kepala daerah mengacu pada peraturan daerah tentang pengelolaan keuangan daerah.
Kepala daerah berdasarkan standar akuntansi pemerintahan menetapkan peraturan kepala daerah tentang kebijakan akuntansi.

TANGGUNG JAWAB KEPALA SKPD:
Kepala SKPD selaku pengguna anggaran menyelenggarakan akuntansi atas transaksi keuangan, aset, utang dan ekuitas dana, yang berada dalam tanggung jawabnya .
Penyelenggaraan akuntansi tersebut merupakan pencatatan/penatausahaan atas transaksi keuangan di lingkungan SKPD dan menyiapkan laporan keuangan sehubungan dengan pelaksanaan anggaran dan barang yang dikelolanya.
Laporan keuangan SKPD terdiri dari laporan realisasi anggaran, neraca, dan catatan atas laporan keuangan yang disampaikan kepada kepala daerah melalui PPKD selambat-lambatnya 2 (dua) bulan setelah tahun anggaran berakhir.
Kepala SKPD selaku pengguna anggaran/pengguna barang memberikan pernyataan bahwa pengelolaan APBD yang menjadi tanggung jawabnya telah diselenggarakan berdasarkan sistem pengendalian intern yang memadai, sesuai dengan ketentuan perundang-undangan.

KARAKTERISTIK BADAN LAYANAN UMUM DAERAH (BLUD)
menyediakan barang dan/atau jasa untuk layanan umum;
mengelola dana khusus dalam rangka meningkatkan ekonomi dan/atau pelayanan kepada masyarakat.
BLUD dibentuk untuk meningkatkan pelayanan kepada masyarakat dalam rangka memajukan kesejahteraan umum dan mencerdaskan kehidupan bangsa.
Kekayaan BLUD merupakan kekayaan daerah yang tidak dipisahkan serta dikelola dan dimanfaatkan sepenuhnya untuk menyelenggarakan kegiatan BLUD yang bersangkutan
Pembinaan keuangan BLUD dilakukan oleh PPKD dan pembinaan teknis dilakukan oleh kepala SKPD yang bertanggung jawab atas bidang pemerintahan yang bersangkutan.
Seluruh pendapatan BLUD dapat digunakan langsung untuk membiayai belanja BLUD yang bersangkutan

41 comments:

Anonymous said...

Sangat barang bagus.

Anonymous said...

Terima kasih untuk hal-hal yang baik

Anonymous said...

Aku hanya ingin membuat komentar cepat untuk mengatakan saya senang saya menemukan blog Anda. Terima kasih

shintya said...

Terima kasih
semoga blog saya ini bisa bermanfaat

tris said...

mohon bantuannya bagaimana prosedur penatausahaan BLUD, trims

shintya said...

untuk BLU silahkan lihat
http://shintyadewi.blogspot.com/2011/01/badan-layanan-umum.html

semoga bermanfaat

Subhan Kasmuddin said...

Terima kasih postingnya
Ilmu yang sangat bermanfaat

Subhan Kasmuddin said...

Terima kasih postingnya
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