Satuan Pemeriksa Intern



Mar 04

Landasan Hukum Pengelolaan Badan Layanan Umum (BLU)

SPI – Dibawah ini tersaji dasar-dasar hukum penyelenggaraan badan layanan umum (BLU) baik Undang-undang, Peraturan Pemerintah maupun peraturan lainnya yang terkait, diantaranya:


  • UU No. 15 Tahun 2004: Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara
  • UU No. 17 Tahun 2003: Keuangan Negara
  • UU No. 01 Tahun 2004: Perbendaharaan Negara

Peraturan Pemerintah (PP)

  • PP no. 74 Tahun 2012: Perubahan Atas Peraturan Pemerintah No. 23 Tahun 2005 Tentang Pengelolaan Keuangan Badan Layanan Umum
  • PP no. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan
  • PP no. 08 Tahun 2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah
  • PP no. 65 Tahun 2005 tentang Pedoman Penyusunan dan Penerapan Standar Pelayanan Minimal
  • PP no. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan
  • PP no. 23 Tahun 2005 tentang Pengelolaan Keuangan Badan Layanan Umum

Peraturan Menteri Keuangan

  • PerMenkeu No. 92/PMK.05/2011 tentang Rencana Bisnis dan Anggaran Serta Pelaksanaan Anggaran Badan Layanan Umum
  • PerMenkeu No. 230/PMK.05/2009 : Penghapusan Piutang Badan Layanan Umum
  • PerMenkeu No. 77/PMK.05/2009 : Pengelolaan Pinjaman Pada Badan Layanan Umum
  • PerMenkeu No. 44/PMK.05/2009 : Rencana Bisnis Dan Anggaran Serta Pelaksanaan Anggaran Badan Layanan Umum
  • PerMenkeu No. 197/PMK.05/2008 : Tata cara Revisi Daftar Isian Pelaksanaan Anggaran untuk Satuan Kerja Badan Layanan Umum Tahun Anggaran 2008
  • PerMenkeu No. 76/PMK.05/2008: Pedoman Akuntansi dan Pelaporan Keuangan Badan Layanan Umum (Lihat Lampiran)
  • Permenkeu No. 119/PMK.05/2007 tentang Persyaratan Administratif dalam Rangka Pengusulan dan Penetapan Satuan Kerja Instansi Pemerintah untuk Menerapkan Pengelolaan Keuangan Badan Layan Umum
  • Permenkeu No. 109/PMK.05/2007 tentang Dewan Pengawas Badan Layanan Umum
  • Permenkeu No. 73/PMK.05/2007 tentang Perubahan atas Permenkeu No.10/PMK.02/2006 tentang Pedoman Penetapan Renumerasi bagi Pejabat Pengelola, Dewan Pengawas dan Pegawai Badan Layanan Umum
  • Permenkeu No. 61 Tahun 2007 tentang Teknis Pengelolaan Keuangan Badan Layanan Umum Daerah
  • Permenkeu no. 171/PMK.05/2007: Sistem Akuntansi Dan Pelaporan Keuangan Pemerintah Pusat, Mencabut Permenkeu no. 59/PMK.06/2005
  • Permenkeu No. 66/PMK.02/2006 tentang Tata Cara Penyusunan, Pengajuan, Penetapan, dan Perubahan Rencana Bisnis dan Anggaran serta Dokumen Pelaksanaan Anggaran Badan Layana Umum
  • Permenkeu No. 10/PMK.02/2006 tentang Pedoman Penetapan Remunerasi bagi Pejabat Pengelola, Dewan Pengawas dan Pegawai Badan Layanan Umum
  • Permenkeu No. 08/PMK.02/2006 : Kewenangan Pengadaan Barang/Jasa pada Badan Layanan Umum

Peraturan Menteri Pendidikan dan Kebudayaan

  • Permendikbud no. 77 Tahun 2012: Pedoman Akuntansi dan Pelaporan Keuangan PTN yang Menerapkan Pengeloaan Keuangan Badan Layanan Umum
  • Permendiknas no. 26 Tahun 2011 tentang Unit Akuntansi dan Pelaporan Keuangan di Lingkungan Kemdiknas dan lampiran
  • Permendiknas no. 33 Tahun 2009: Pedoman pengangkaan Dewan Pengawas pada PTN di Lingkungan Depdiknas yang menerapkan Pengelolaan keuangan Badan Layanan Umum (BLU)
  • Permendiknas no. 53 Tahun 2008: Pedoman penyusunan standar pelayanan minimum bagi PTN yang menerapkan Pengelolaan keuangan BLU
  • Permendiknas no. 16 Tahun 2008 tentang Sistem Akuntansi dan Laporan Keuangan di Lingkungan Kemdiknas

Peraturan Dirjen Perbendaharaan Kementerian Keuangan

  • Perdirjen Perbendaharaan No. PER-55/PB/2012 tentang Pedoman Penyusunan Laporan Keuangan Kementerian Negara/Lembaga dan lampirannya atau di sini atau di sini
  • Perdirjen No. PER-30/PB/2011 tentang Mekanisme Pengesahan Pendapatan dan Belanja Satuan Kerja Badan Layanan Umum
  • Perdirjen Perbendaharaan No. Per-62/PB/2009: Tata Cara Penyajian Informasi Pendapatan dan Belanja secara Akrual pada Laporan Keuangan
  • Perdirjen No. PER-58/PB/2008 tentang Mekanisme Pengembalian Sisa PNBP Perguruan Tinggi Negeri yang Diterima Sebelum Ditetapkan sebagai Satuan Kerja yang Menerapkan Pengelolaan Keuangan BLU atau di sini
  • Perdirjen No. PER-57/PB/2008 tentang Format Daftar Isian Pelaksanaan Anggaran Badan Layanan Umum (DIPA BLU)
  • Perdirjen Nomor Per-08/PB/2008 tentang Pedoman Penyusunan Laporan Dewan Pengawas Badan Layanan Umum di Lingkungan Pemerintah Pusat
  • Perdirjen Perbendaharaan Nomor 67/PB/2007 tentang Tata Cara Pengintegrasian Laporan Keuangan BLU ke dalam Laporan Keuangan Kementerian Negara/Lembaga


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