DAFTAR ISI

KATA PENGANTAR ........................................................................................................................i

SURAT EDARAN MENTERI DALAM NEGERI NOMOR 445/9873/SJ ..............................................ii
SURAT EDARAN MENTERI DALAM NEGERI NOMOR 445/9874/SJ ..............................................iii
TIM PENYUSUN MODUL PENYUSUNAN DOKUMEN ADMINISTRATIF
PENERAPAN BADAN LAYANAN UMUM DAERAH (BLUD) PUSKESMAS ........................................iv
DAFTAR ISI ....................................................................................................................................v

POLA TATA KELOLA BLUD PUSKESMAS

BAB I PENDAHULUAN ..........................................................................................................1
A. Latar Belakang ...............................................................................................................1
B. Pengertian Pola Tata Kelola ............................................................................................2
C. Tujuan Penerapan Pola Tata Kelola ................................................................................2
D. Ruang Lingkup Tata Kelola .............................................................................................2
E. Dasar Hukum Pola Tata Kelola ........................................................................................3
F. Perubahan Pola Tata Kelola ............................................................................................3
G. Sistematika ....................................................................................................................3

BAB II KELEMBAGAAN ..........................................................................................................5

A. Kelembagaan ..................................................................................................................5
1. Gambaran Singkat Puskesmas (contoh) ....................................................................5
2. Struktur Organisasi dan Tata Laksana (contoh) .........................................................7

B. Prosedur Kerja ................................................................................................................30

1. Alur Pelayanan Pendaftaran ......................................................................................32
2. Alur Pelayanan Pemeriksaan Umum ..........................................................................32
3. Alur Pelayanan Pemeriksaan Gigi dan Mulut .............................................................33
4. Alur Pelayanan Kesehatan Ibu dan Anak ...................................................................33
5. Alur Pelayanan Manajemen Terpadu Balita Sakit ......................................................34
6. Alur Pelayanan Ruang Pelayanan Lanjut Usia (Lansia) ..............................................34
7. Alur Pelayanan Skrening Pre Eklampsia .....................................................................35
8 Alur Pelayanan Kamar Obat ........................................................................................35
9. Alur Pelayanan Laboratorium ....................................................................................36
10. Alur Pelayanan Gawat Darurat 24 Jam ....................................................................36
11. Alur Pelayanan Rawat Inap ......................................................................................37
12. Alur Pelayanan Poned ..............................................................................................37

C. Pengelompokan Fungsi (contoh) ....................................................................................38

1. Fungsi pelayanan kesehatan (service) .......................................................................38
2. Fungsi Penyelenggaraan Administrasi .......................................................................39
3. Fungsi Pendukung/Penunjang ...................................................................................39

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 D. Pengelolaan Sumber Daya Manusia (contoh).................................................................39
1. Perencanaan Pegawai ................................................................................................41
2. Pengangkatan Pegawai ..............................................................................................41

E. Pengelolaan Keuangan ....................................................................................................45

1. Struktur Anggaran ......................................................................................................45
2. Perencanaan dan Penganggaran BLUD ......................................................................47
3. Ketentuan konsolidasi RBA dalam RKA.......................................................................48
4. Pelaksanaan Anggaran ...............................................................................................48
5. Pengelolaan Belanja....................................................................................................49
6. Pengelolaan Barang ...................................................................................................50
7. Tarif Layanan ..............................................................................................................51
8. Piutang dan Utanig/Pinjaman.....................................................................................51
9. Kerjasama BLUD..........................................................................................................52
10. Investasi BLUD...........................................................................................................53
11. SILPA (Sisa Lebih Perhitungan Anggaran) BLUD.......................................................53
12. Defisit........................................................................................................................54
13. Laporan Keuangan ...................................................................................................54

F. Pengelolaan Lingkungan dan Limbah (contoh) ...............................................................55

BAB III PENUTUP ..................................................................................................................56

RENCANA STRATEGIS BLUD PUSKESMAS

BAB I PENDAHULUAN............................................................................................................57
A. Latar Belakang............................................................................................................57
B. Pengertian Rencana Strategis.....................................................................................57
C. Tujuan Penyusunan Rencana Strategis.......................................................................57
D. Dasar Hukum Rencana Strategis................................................................................58
E. Perubahan Rencana Stratenis.....................................................................................59
.........................................................................................................................................
F. Sistematika Penulisan .................................................................................................59

BAB II GAMBARAN PELAYANAN PUSKESMAS........................................................................60

A. Gambaran Umum Puskesmas ....................................................................................60
1. Wilayah Kerja (contoh) ..........................................................................................60
2. Pelayanan Puskesmas............................................................................................61

B. Gambaran Organisasi Puskesmas ..............................................................................63

1. Struktur Organisasi dan Tugas Pokok dan Fungsi .................................................63
2. Sumber Daya Puskesmas (contoh) ........................................................................68

C. Kinerja Pelayanan Puskesmas (contoh)......................................................................71

1. Capaian Kinerja Upaya Kesehatan Masyarakat .....................................................71
2. Capaian Kinerja Upaya Kesehatan Perorangan .....................................................71

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 3. Capaian Kinerja Administrasi dan Manajemen......................................................76
BAB III PERMASALAHAN DAN ISU STRATEGIS PUSKESMAS ...................................................77
A. Identifikasi Masalah Kesehatan Masyarakat .............................................................77
B. Isu Stretegis ................................................................................................................78
C. Rencana Fengembangan Layanan .............................................................................80
1. Related Diversification (keanekaragaman) ...........................................................80
2. Market Development (pengembangan pasar) ......................................................80
3. Product Development (pengembangan produk) ...................................................81
4. Vertical Integration (integrasi vertikal) .................................................................81
....................................................................................................................................
5. Pengembangan Jenis Pelayanan ...........................................................................82
6. Peningkatan Sarana Prasarana Pelayanan ............................................................82
7. Peningkatan Mutu SDM Pelayanan .......................................................................83

BAB IV VISI, MISI, TUJUAN DAN ARAH KEBIJAKAN................................................................84

A. Visi Puskesmas (contoh).............................................................................................84
B. MISI PUSKESMAS (contoh) .........................................................................................84
C. Tujuan Puskesmas (contoh) .......................................................................................85
D. Sasaran Puskesmas (contoh)......................................................................................85
E. Strategi dan Arah Kebijakan Puskesmas.....................................................................86

BAB V PENUTUP....................................................................................................................91
BAB VI RENCANA STRATEGIS ................................................................................................92
LAMPIRAN .....................................................................................................................93 - 111

STANDAR PELAYANAN MINIMAL BLUD PUSKESMAS

BAB I PENDAHULUAN............................................................................................................112
A. Latar Belakang.................................................................................................................112
B. Tujuan .............................................................................................................................114
C. Pengertian .......................................................................................................................114
D. Landasan Hukum.............................................................................................................115
.............................................................................................................................................
E. Perubahan Rencana Strategis .........................................................................................116
F. Sistematika Penyajian .....................................................................................................116
G. Cara Menyusun Dokumen SPM Puskesmas BLUD..........................................................116

BAB II STANDAR PELAYANAN MINIMAL................................................................................118

A. Jenis Layanan...................................................................................................................118
B. Prosedur Layanan ...........................................................................................................119
C. Standar Pelayanan Minimal Puskesmas .........................................................................119
1. Pelayaran Kesehatan Ibu ............................................................................................121
2. Pelayanan Kesehatan Ibu Bersalin .............................................................................122
3. Pelayanan Kesehatan Bayi Baru Lahir ........................................................................124
4. Pelayanan Kesehatan Balita (0-59 bulan) ..................................................................126
5. Pelayanan Kesehatan pada Usia Pendidikan Dasar ..................................................128

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 6. Pelayanan Kesehatan pada usia produktif .................................................................130
7. Pelayanan Kesehatan pada Lanjut Usia .....................................................................132
8. Pelayanan Kesehatan Penderita Hipertensi ...............................................................134
9. Pelayanan Kesehatan Penderita Diabetes Melitus ....................................................136
10. Pelayanan Kesehatan Orang Dengan Gangguan Jiwa (ODGJ) Berat .......................137
11. Pelayanan Kesehatan Orang Terduga Tuberkulosis (TB) .........................................139
12. Pelayanan Kesehatan Orang dengan Resiko Terinfeksi HIV ...................................140
13. Kepuasan Masyarakat Terhadap Pelayanan Puskesmas ........................................142
14. Pencapaian Desa/kelurahan Universal Child Immunization (UCI) ...........................143
15. Pencapaian desa/kelurahan siaga aktif PURI (Purnama Mandini) .........................144
16. Pencapaian desa/kelurahan STBM (Sanitasi Total Berbasis Masyarakat) dan
PHBS ........................................................................................................................145
17. Penanggulangan KLB (Kejadian Luar Basa) ..............................................................145

BAB III RENCANA PENCAPAIAN SPM.....................................................................................147

A. Rencana Pencapaian Indikator SPM ...............................................................................147
B. Strategi Pencapaian SPM Berdasarkan Rencana Strategis .............................................148
C. Rencana Anggaran Biaya ................................................................................................148

BAB IV PENUTUP...................................................................................................................149
LAMPIRAN .....................................................................................................................150-151

LAPORAN KEUANGAN BLUD PUSKESMAS

BAB IV PENYUSUNAN LAPORAN KEUANGAN BADAN LAYANAN UMUM DAERAH..................158
Contoh Penyusunan Laporan Keuangan BLUD Puskesmas...............................................159
Catatan atas Laporan Keuangan (CaLK).................................................................................164
BAB I PENDAHULUAN ...........................................................................................................164
A. Maksud dan Tujuan Penyusunan Laporan Keuangan.....................................................164
B. Landasan Hukum Penyusunan Laporan Keuangan ........................................................165
C. Sistematika ......................................................................................................................166

BAB II PROFIL PUSKESMAS ...................................................................................................167

A. Gambaran Umum Puskesmas.........................................................................................167
1 Latar Belakang..............................................................................................................167
2. Sejarah Puskesmas .....................................................................................................168
3. Visi dan Misi ...............................................................................................................169
4. Kegiatan Utama Puskesmas .......................................................................................170
5. Jumlah Pegawai .........................................................................................................170
6. Alamat dan Letak Puskesmas......................................................................................171

BAB III KEBIJAKAN AKUNTANSI ............................................................................................175

A. Entitas Akuntansi ..........................................................................................................175
B. Basis Akuntansi yang Mendasari Penyusunan Laporan Keuangan ..............................175

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 C. Basis Pengukuran yang Mendasari Penyusunan Laporan Keuangan ...........................176
D. Penerapan Kebijakan Akuntansi Berkaitan dengan Ketentuan yang ada dalam SAP
...........................................................................................................................................176
1. Pendapatan ..............................................................................................................176
2. Belanja .....................................................................................................................176
3. Kas ............................................................................................................................176
4. Piutang .....................................................................................................................176
5. Persediaan ...............................................................................................................176
6. Aset Tetap ................................................................................................................177
7. Pengeluaran Setelah Perolelahan ...........................................................................178
8. Ekuitas ......................................................................................................................178

BAB IV PENJELASAN POS-POS LAPORAN KEUANGAN ............................................................179

A. Penjelasan Pos-Pos Laporan Realisasi ........................................................................179
1. Pendapatan ..............................................................................................................179
2. Belanja .....................................................................................................................179
B. Penjelasan Pos-Pos Neraca .........................................................................................181
1. Kas dan Setara Kas ...................................................................................................181
2. Piutang .....................................................................................................................181
3. Persediaan ...............................................................................................................181
4. Aset Tetap ................................................................................................................181
5. Aset Lainnya .............................................................................................................182
6. Kewajiban ................................................................................................................183
7. Ekuitas ......................................................................................................................183
C. Penjelasan Pos-Pos Laporan Operasional (LO) ...........................................................183
1. Pendapatan ..............................................................................................................183
2. Beban .......................................................................................................................183
D. Penjelasan Laporan Perubahan Ekuitas......................................................................184

BAB V PENUTUP ...................................................................................................................186

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