DAFTAR ISI

HALAMAN SAMPUL
LEMBAR PENGESAHAN .............................................................................................. i
KATA PENGANTAR ..................................................................................................... ii
RINGKASAN EKSEKUTIF ......................................................................................... iii
DAFTAR ISI................................................................................................................... iv

BAB I PENDAHULUAN
A. Gambaran Umum ............................................................................................. 1
B. Maksud dan Tujuan .......................................................................................... 3
C. Susunan Pejabat Pengelola ............................................................................... 4

BAB II KINERJA PPK-BLUD UPT PUSKESMAS MANGUNREJA

TAHUN ANGGARAN 2018
A. Kondisi Lingkungan yang Mempengaruhi Pencapaian Kinerja ...................... 6
1. Faktor Internal .............................................................................................. 6
2. Faktor Eksternal ........................................................................................... 7
B. Perbandingan Asumsi pada Waktu Menyusun Rencana Bisnis ..................... 10
dan Anggaran dengan Faktor yang Terjadi
1. Aspek Makro .............................................................................................. 10
2. Aspek Mikro ............................................................................................... 10
C. Pencapaian Kinerja ......................................................................................... 11
1. Non Keuangan ............................................................................................ 11
2. Keuangan .................................................................................................... 12
a. Realisasi Pendapatan Berdasarkan Unit Layanan .................................. 12
b. Realisasi Biaya Berdasarkan Unit Layanan ........................................... 13
c. Realisasi Biaya ....................................................................................... 14
d. Realisasi Investasi.................................................................................. 15
e. Realisasi Pendanaan ............................................................................... 17
D. Prognosa Laporan Keuangan ......................................................................... 18
1. Neraca ......................................................................................................... 18
2. Laporan Operasional .................................................................................. 21

iv
 3. Laporan Arus Kas ....................................................................................... 23
4. Catatan atas Laporan Keuangan ................................................................. 29

BAB III RENCANA BISNIS DAN ANGGARAN TAHUN 2018

A. Kondisi Lingkungan yang Diprediksi akan Mempengaruhi ......................... 30
Pencapaian Kinerja
1. Faktor Internal ............................................................................................ 30
2. Faktor Eksternal ......................................................................................... 31
B. Asumsi yang Digunakan................................................................................. 34
1. Aspek Makro .............................................................................................. 34
2. Aspek Mikro ............................................................................................... 35
C. Sasaran, Indikator, Target Kinerja dan Kegiatan ........................................... 35
Berdasarkan Unit Layanan
D. Program Kerja dan Kegiatan .......................................................................... 36
1. Program Kerja ............................................................................................ 36
2. Kegiatan Pelayanan .................................................................................... 36
E. Perkiraan Pendapatan...................................................................................... 36
F. Perkiraan Biaya ............................................................................................... 37
1. Biaya Berdasarkan Unit Layanan ............................................................... 37
2. Total Biaya Operasional dan Non Operasional .......................................... 44
G. Perkiraan Penerimaan dan Pengeluaran Investasi .......................................... 44
1. Penerimaan dan Pengeluaran Investasi untuk Unit Layanan ..................... 44
2. Total Penerimaan dan Pengeluaran Investasi untuk Unit Layanan ............ 45
H. Perkiraan Penerimaan dan Pengeluaran Pendanaan ....................................... 47
1. Penerimaan Pendanaan ............................................................................... 47
2. Pengeluaran Pendanaan .............................................................................. 47
I. Anggaran PPK-BLUD ..................................................................................... 48
1. Anggaran Pendapatan (Basis Akrual) ........................................................ 48
2. Anggaran Biaya (Basis Akrual) ................................................................. 50
3. Anggaran Pendapatan PPK-BLUD (Basis Kas) ......................................... 57
4. Anggaran Belanja PPK-BLUD (Basis Kas) ............................................... 59
5. Anggaran Penerimaan dan Pengeluaran Investasi...................................... 60
6. Anggaran Penerimaan dan Pengeluaran Pendanaan .................................. 65
J. Ambang Batas Rencana Bisnis dan Anggaran ................................................ 67

iv
BAB IV PROYEKSI LAPORAN KEUANGAN TAHUN ANGGARAN 2018
A. Proyeksi Neraca.............................................................................................. 68
B. Proyeksi Laporan Operasional ....................................................................... 71
C. Proyeksi Laporan Arus Kas ............................................................................ 72
D. Catatan atas Proyeksi Laporan Keuangan ...................................................... 76

BAB V PENUTUP
A. Hal-hal yang Perlu Mendapat Perhatian dalam Rangka ............................... 78
Melaksanakan Kegiatan PPK- BLUD
B. Kesimpulan ..................................................................................................... 78

LAMPIRAN

1. Neraca
2. Laporan Operasional
3. Perubahan Modal
4. LAK
5. CaLK

iv