DAFTAR ISI

BAB 1 LATAR BELAKANG.................................................................................. 1

BAB II KELEMBAGAAN...................................................................................... 8

A. KELEMBAGAAN........................................................................................ 8
1. Gambaran Singkat Puskesmas................................................................. 8
2. Struktur Organisasi dan Tata Laksana..................................................... 13
B. PROSEDUR KERJA................................................................................... 19
C. PENGELOMPOKAN KERJA................................................................... 36
D. PENGELOLAAN SUMBER DAYA MANUSIA...................................... 39
E. PENFELOLAAN KEUANGAN................................................................. 49
1. Struktur Anggaran.................................................................................... 49
2. Perencanaan dan Anggaran BLUD.......................................................... 53
3. Ketentuan Konsolidasi RBA dan RKA.................................................... 55
4. Pelaksanaan Anggaran............................................................................. 56
5. Pengelolaan Belanja................................................................................. 58
6. Pengelolaan Barang.................................................................................. 60
7. Tarif Layanan........................................................................................... 61
8. Piutang dan Utang/Pinjaman.................................................................... 63
9. Kerjasama BLUD..................................................................................... 65
10. Investasii BLUD....................................................................................... 66
11. SILPA (Sisa Lebih Penghitungan Anggaran ) BLUD............................. 67
12. Defisit....................................................................................................... 68
13. Laporan Keuangan................................................................................... 68
F. PENGELOLAAN LINGKUNGAN DAN LIMBAH................................. 70

BAB III GAMBARAN PELAYANNA PUSKESMAS......................................... 72

A. GAMBARAN UMUM PUSKESMAS........................................................ 72

1. Wilayah Kerja.......................................................................................... 72
2. Pelayanan Puskesmas............................................................................... 73
B. GAMBARAN ORGANISASI PUSKESMAS............................................ 75
1. Struktur Organisasi dan Tugas Pokok dan Fungsi................................... 76
2. Sumber Daya Manusia............................................................................. 81
 C. KINERJA PELAYANAN............................................................................ 85

BAB IV PERMASALAHAN DAN ISU STRATEGIS PUSKESMAS................ 109

A. IDENTIFIKASI MASALAH KESEHATAN MASYARAKAT.............. 109

1. Penyakit Menular dan Kesehatan Lingkungan........................................ 109
2. Penyakit Tidak Menular........................................................................... 110
3. Kualitas Pelayanan dan Upaya Kesehatan Perorangan............................ 110
B. ISU STRATEGIS......................................................................................... 111
C. RENCANA PENGEMBANGAN LAYANAN........................................... 113

BAB V VISI, MISI, TUJUAN DAN ARAH KEBIJAKAN.................................. 117

A. VISI PUSKESMAS...................................................................................... 117

B. MISI PUSKESMAS..................................................................................... 117
C. TUJUAN PUSKESMAS.............................................................................. 118
D. SASARAN PUSKESMAS........................................................................... 118
E. STRATEGI DAN ARAH KEBIJAKAN PUSKESMAS.......................... 119

BAB VI RENCANA STRAREGIS......................................................................... 123

A. RENCANA PROGRAM.............................................................................. 123

BAB VII STANDAR PELAYANAN MINIMAL.................................................. 147

A. JENIS PELAYANAN.................................................................................. 147

B. PROSEDUR PELAYANAN........................................................................ 148
C. STANDAR PELAYANAN MINIMAL PUSKESMAS............................. 149

BAB VIII RENCANA PENCAPAIAN SPM......................................................... 177

A. RENCANA PENCAPAIAN INDIKATOR SPM...................................... 177

B. STRATEGI PENCAPAIAN SPM BERDASARKAN RENCANA STRATEGIS
........................................................................................................................ 179
C. RENCANA ANGGARAN BIAYA............................................................. 180

BAB IX KEBIJAKAN AKUNTANSI.................................................................... 181

A. ENTITAS AKUNTANSI............................................................................. 181

1. Kemandirian Entitas................................................................................. 181
 2. Kesinambungan Entitas............................................................................ 181
3. Keterukuran Dalam Satuan Uang............................................................. 181
B. BASIS AKUNTANSI YANG MENDASARI PENYUSUNAN LAPORAN
KEUANGAN................................................................................................ 181
C. BASIS PENGUKURAN YANG MENDASARI PENYUSUNAN LAPORAN
KEUANGAN................................................................................................ 182
D. PENERAPAN KEBIJAKAN AKUNTANSI BERKAIAN DENGAN
KETENTUAN YANG ADA DALAM SAP...................................... 182
1. Pendapatan............................................................................................... 182
2. Belanja...................................................................................................... 182
3. Kas............................................................................................................ 182
4. Piutang...................................................................................................... 183
5. Persediaan................................................................................................ 183
6. Aset Tetap................................................................................................ 183
7. Pengeluaran Setelah Prolehan.................................................................. 184
8. Ekuitas...................................................................................................... 185

BAB X PENJELASAN POS POS LAPORAN KEUANGAN.............................. 186

A. PENJELASAN POS POS LAPORAN REALISASI................................. 186

1. Pendapatan............................................................................................... 186
2. Belanja...................................................................................................... 186
B. PENJELASAN POS POS NERACA.......................................................... 188
1. Kas dan Setara Kas................................................................................... 188
2. Piutang...................................................................................................... 188
3. Persediaan................................................................................................ 188
4. Aset Tetap................................................................................................ 189
5. Aset Lainnya............................................................................................ 190
6. Kewajiban................................................................................................ 190
7. Ekuitas...................................................................................................... 190
C. PENJELASAN POS POS LAPORAN OPERASIONAL (LO)............... 191
1. Pendapatan............................................................................................... 191
2. Beban........................................................................................................ 191
D. PENJELASAN LAPORAN PERIIBAHANEKUITAS............................ 192
BAB XI PENUTUP.................................................................................................. 194