KATA PENGANTAR

Alhamdulillah berkat rakhmat dan hidayah-Nya Buku Dokumen Persyaratan

Administrasi BLUD UPT Kesehatan Puskesmas Rawat Inap Talang Jawa Tahun 2014
dapat diselesaikan. Profil ini merupakan salah satu bentuk penyajian data dan informasi
kesehatan dan diharapkan dapat dijadikan sarana untuk memantau dan mengevaluasi
pencapaian Pembangunan Bidang Kesehatan juga dapat dugunakan sebagai dasar
pengambilan keputusan.

Dalam buku ini kami berupaya untuk dapat menyajikan data dan informasi serta
analisa sederhana tentang gambaran umum UPTKesehatan Kota, pembangunan kesehatan
yang telah dicapai dan masalah-masalah kesehatan dan faktor-faktor yang
mempengaruhinya.

Kami menyadari bahwa informasi yang kami sajikan dalam buku ini jauh dari
sempurna, oleh sebab itu kami senantiasa mengharapkan petunjuk, saran serta
kerjasamanya dari semua pihak agar kami dapat menyajikan informasi sesuai dengan yang
di butuhkan.

Kepada seluruh pihak yang telah membantu menyumbangkan pikiran dan

tenaganya dalam penyusunan laporan BLUD di UPT Kesehatan Kota Tahun 2014, kami
ucapakan terima kasih.

Metro, 2014
Kepala UPTKesehatan Koa

..
NIP.
 DAFTAR ISI

Halaman
KATA PENGANTAR............................................................................................................i
DAFTAR ISI.........................................................................................................................ii
Pernyataan kesanggupan untuk meningkatkan kinerja pelayanan, kinerja keuangan
dan manfaat bagi masyarakat;............................................................................................iii
Pola Tata Kelola;..................................................................................................................iv
Rencana Strategis Bisnis;...................................................................................................... v
Laporan Keuangan Pokok atau prognosa/proyeksi laporan keuangan;................................vi
Standar Pelayanan Minimum;.............................................................................................vii
Laporan audit/Surat pernyataan bersedia untuk diaudit secara independen......................viii

BAB I. PENDAHULUAN.....................................................................................................1
POLA TATAKELOLA PPK-BLUD UPT KESEHATAN KOTA METRO....................1
1.1 Latar belakang.................................................................................................................1
1.2 Tujuan .............................................................................................................................2
1.3 Dasar Hukum...................................................................................................................2
1.4 Sistimatika penulisan.......................................................................................................3
BAB II STRUKTUR ORGANISASI....................................................................................1
2.2.1 StrukturOrganisasi.......................................................................................................6
BAB III PROSEDUR KERJA.............................................................................................12
3.2.1 Subag Umum dan Kepegawaian.................................................................................13
3.2.2 Subag Keuangan....................................................................................................... .14
3.2.3 Subag Perencanaan.....................................................................................................14
3.2.4 Sub Koordinator P2PM...............................................................................................15
3.4.1 Sub Koordinator Promkes...........................................................................................15
3.4.2 Sub Koordinator Kesling............................................................................................15
3.4.3 Sub.Koordinator KIA..................................................................................................16
3.4.4 Sub Koordinator P2P..................................................................................................16
3.4.5 Sub Koordinator Gizi..................................................................................................17
3.4.6 Sub Koordinator Pengobatan......................................................................................18
3.4.7 Sub Koordinator UKS.................................................................................................19
3.4.8 Sub Koordinator Kesus...............................................................................................19
3.4.9 Sub Koordinator Puskesmas......................................................................................20
3.5.0 Sub Koordinator Gigi.................................................................................................20
3.5.1 Sub Koordinator Rawat jalan.....................................................................................21
3.5.2 Sub Koordinator pengobatan dokter spesialis............................................................21
3.5.3Sub Koordinator Upaya kesehatan Penunjang............................................................22
3.5.2Sub Koordinator Laboratorium...................................................................................23
BAB IV PENGELOMPOKAN FUNGSI YANG LOGIS...................................................27
4.1 Fungsi pelayanan.......................................................................................................27
4.1.1Upaya Kesehatan wajib...............................................................................................27
4.1.2 Upaya Kesehatan Pengembangan...............................................................................28
4.2.2 Upaya Pelayanan Administrasi...................................................................................29
BAB V PENGELOLAAN SUMBER DAYA MANUSIA.................................................30
5.1 Penerimaan dan Penempatan Pegawai..........................................................................30
5.2 Sistim Remunerasi.....................................................................................................30
5.2.1 Pemimpin BLUD........................................................................................................31
5.2.3 Pejabat keuangan........................................................................................................31
BAB VI SISTIM AKUNTABILITAS BERBASIS KINERJA...........................................33
6.1 Kegiatan Pokok KIA.....................................................................................................33
6.2 Kegiatan Pokok Imunisasi............................................................................................34
1.1 Catatan laporan keuangan..............................................................................................44
1.2 Landasan hukum penyusunan laporan keuangan...........................................................45
1.3 Sistimatika Penulisan Catatan atas Laporan Keuangan.................................................45
2.1 Ekonomi Makro.............................................................................................................47
3.1 Ihtisar Pencapaian Kinerja Keuangan............................................................................50
3.2 Faktor Internal................................................................................................................51
3.3 Faktor external...............................................................................................................51
4.1 Kebijakan Akutansi........................................................................................................53
BAB 1 RENCANA STRATEGI BISNIS..............................................................................1
BAB 11 RENCANA ORGANISASI.....................................................................................3
1. Sejarah .......................................................................................................................3
2. Landasan Hukum.......................................................................................................3
3. Gambaran Bisnis........................................................................................................5
BAB III ANALISIS LINGKUNGAN BISNIS......................................................................8
1. Analisis lingkungan external......................................................................................8
2. Peta persaingan..........................................................................................................8
3. Anggaran Pemerintah Untuk Kesehatan....................................................................9
4. AnalisisSWOT........................................................................................................10
5. Grafik SWOT...........................................................................................................16
BAB V RENCANA MANAJEMEN...................................................................................33
a. Kondisi manajemen staf...........................................................................................33
b. Proyeksi Kebutuhan SDM.......................................................................................34
c. Proyeksi Kebutuhan Pengembangan Sub Sistem....................................................35
d. Strategi kebutuhan SDM..........................................................................................35
BAB VI PROGRAM TAHUN 2014-2017..........................................................................36
1. Klinik sayang ibu.....................................................................................................36
2. P2M..........................................................................................................................36
3. Gizi...........................................................................................................................36
4. Promkes....................................................................................................................37
5. Rencana Strategis.....................................................................................................39
BAB I PENDAHULUAN......................................................................................................1
1.1 Maksud dan tujuan Penyusunan Laporan keuangan........................................................1
1.2 Landasan Hukum Penyusunan Laporan Keuangan.........................................................3
1.3 Sistimatika Penulisan...................................................................................................... 5
BAB II IKHTISAR PENCAPAIAN KINERJA KEUANGAN............................................7
2.2 Realisasi Anggaran Kegiatan 2013..................................................................................8
BAB III KEBIJAKAN AKUTANSI...................................................................................16
3.3.1 Basis akutansi.....................................................................................................16
3.3.2 Basis Pengukuran...............................................................................................16
3.3.3 Penerapan Kebijakan Akutansi..........................................................................17
3.3.4 Kas Bendahara...................................................................................................18
3.3.5 Pengakuan piutang.............................................................................................18
3.3.6 Pengakuan aset tetap..........................................................................................20
3.3.7 Pengakuan aset lainya........................................................................................23
3.3.8 Pengakuan ekuitas dana.....................................................................................24
BAB IV PENJELASAN POS-POS KEUANGAN..............................................................27
4.1.1 Pendapatan..................................................................................................................27
4.1.2 Belanja........................................................................................................................29
4.1.3 Aset.............................................................................................................................34
4.1.4 Pengakuan Kas............................................................................................................35
4.1.5 Pengakuan Persediaan.................................................................................................36

BAB I STANDAR PELAYANAN MINIMAL.....................................................................1

A. Latar Belakang...........................................................................................................1
B. Maksud dan tujuan.....................................................................................................2
C. Pengertian..................................................................................................................2
D. Landasan Hukum.......................................................................................................3
BAB II SISTIMATIKA DOKUMEN STANDAR MINIMAL.............................................6
BAB III STANDAR PELAYANAN MINIMAL PUSKESMAS.........................................7
3.1 Upaya Kesehatan wajib..............................................................................................7
3.2 Upaya kesehatan Pengembangan...............................................................................7
3.3 Upaya kesehatan penunjang.......................................................................................8
3.4 Indikator dan target SPM...........................................................................................8
3.5 Indikator dan Target Upaya Kesehatan wajib Puskesmas.........................................9