lmplementasi dan Kendala Penerapan Pengelolaan Keuangan Badan Layanan Umum (BLU)

Santi, Elfitri and Rosita, lrda (2009) lmplementasi dan Kendala Penerapan Pengelolaan Keuangan Badan Layanan Umum (BLU). JURNAL AKUNTANSI & MANAJEMEN, 4 (2). pp. 41-54. ISSN 1858-3687


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Government plans to implement a new accrual (accounting) system phases. Nowadays, the implementation had been progress in BLU, and will be applied in all educational instituiion for the 5 years later. With this system, there is an acceptable potential grafting and out put in the next year, so the accrual system will be transparency and accountable. ln this article will be discussed about the implementation of public service flnancial management institution and also the obstacle inside. A government work unite fulfillment in applying PK BLU has a philosophy to increase service out put for people and to repair a PNBP management. Until Jun6 2009, th-ereare 69 work unites applied to do PK BLU. The dominant work unites that became BLU came ftom healthy and education side. The work unites that applied on this statue given 11 various flexibilities based on PPNo. 2312005, is that, incoming management, cost, moniy supply, credit, and debt, then infestation, supply and good stocks, developing system and finincial organizer and accounting, remuneration, civil servant statue. The problem is that there is break universality APBN principle, means the BLU input will be transfer to country's treasury indirectly and. can be used by work unites directly. There are many opinions come from people about work unites dedication to customers whether it had been optimalize or nor. The basic problem found when government work unites became BLU work unites is that there is unrealized rules related with PK BLU that is inappropriately with PP No.23l2005. Beside, the main problem in pK BLU implementation is that there is an old mindset alteration to new one. The financial problem in BLU is caused by administrative point of view because of unreal laws there. For the solution is done by publishing headmaster PPK BLU's letter.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Journal, Proceeding
ID Code:337
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:24 Oct 2016 11:16
Last Modified:19 Dec 2018 12:59

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