Spo Akuntansi Final

8/16/2019 Spo Akuntansi Final

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DAFTAR ISI SPO BAGIAN AKUNTANSI

NO JUDUL DOKUMEN NO.DOKUMEN

1 SPO KEBIJAKAN AKUNTANSI SPO-AKT-GEN-01

2 ALUR PROSES AKUNTANSI SPO-AKT-GEN-02

3 SPO AKUNTANSI PENCATATAN HUTANG SPO-AKT-KEU-

034 ALUR AKUNTANSI PENCATATAN HUTANG SPO-AKT-KEU-

045 SPO AKUNTANSI PENCATATAN PENERIMAAN KAS

DAN BANK SPO-AKT-KEU-05

6 ALUR AKUNTANSI PENCATATAN PENERIMAAN KASDAN BANK

SPO-AKT-KEU-06

7 SPO AKUNTANSI PENCATATAN PENGELUARAN KAS

DAN BANK

SPO-AKT-KEU-

07

8 ALUR AKUNTANSI PENCATATAN PENGELUARAN KASDAN BANK

SPO-AKT-KEU-08

9 SPO AKUNTANSI PENCATATAN PIUTANG SPO-AKT-KEU-09

10 ALUR AKUNTANSI PENCATATAN PIUTANG SPO-AKT-KEU-10

11 SPO AKUNTANSI ERI!IKASI TRANSAKSIPENGELUARAN UANG

SPO-AKT-ER-11

12 ALUR AKUNTANSI ERI!IKASI TRANSAKSIPENGELUARAN UANG DARI DANA PENGHASILANRUMAH SAKIT

SPO-AKT-ER-12

13 ALUR AKUNTANSI ERI!IKASI TRANSAKSIPENGELUARAN UANG DARI DANA DANA DIPA"BELANJA BARANG#

SPO-AKT-ER-13

14 ALUR AKUNTANSI ERI!IKASI TRANSAKSIPENGELUARAN UANG DARI DANA DANA DIPA"BELANJA MODAL#

SPO-AKT-ER-14

15 SPO AKUNTANSI PEN$USUNAN LAPORAN KEUANGAN SPO-AKT-KEU-15


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16 ALUR AKUNTANSI PEN$USUNAN LAPORANKEUANGAN

SPO-AKT-KEU-16

17 SPO AKUNTANSI PENCATATAN PERSEDIAAN SPO-AKT-KEU-17

BAGIAN AKUNTANSIRSUP DR. M. DJAMIL PADANG

2011

RSUP DR% M%DJAMIL PADANG

KEBIJAKAN AKUNTANSI RUMAH SAKIT

NO% DOKUMENSPO-AKT-GEN-01

NO% REISI3

HALAMAN1&4

STANDARPROSEDUR

OPERASIONAL

TANGGAL REISI8 AGUSTUS 2011

DITETAPKAN DIREKTUR UTAMA

'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PENGERTIAN S/,.* A).+,/ +'++ ,)+.) ,/,.* +.+.+,*)+ .(+,+,/ )++ '+ +(+ ,+(+ +()+'+ ,/,.*+./ %

TUJUAN 1% D/*///+ ':*+ +/ B+/+ A).+,/'++* P),)+ P+:(+ A).+,/ K)++

'+ A).+,/ M++;* < (/=+,/ RSUP DR MDJAMIL PADANG2% D/*///+ P':*+ +/ S+.)+ K(;+ T(+/.

'++* P),)+ P+:(+ K/+.+ S+.)+ (;+.(,).%

KEBIJAKAN 1% U'+-)'+ R)/ I':,/+ N:*:( > 23 T+) 1992 ..+ K,+.+%

2% P(+.)(+ P*(/.+ R)/ I':,/+ N:*:(> 23 T+) 2005 ..+ P:++ K)++B+'+ L+++ U*)*%

3% K).),+ M.(/ K,+.+ R)/I':,/+ N:*:( > 1243&MENKES&SK&III&2005.++ 11 A),.), 2005 ..+ P.++ 13"T/+ B+,# E, R)*+ S+/. P(),+++ J+?+.+"P(;+# M;+'/ U/. P+,++ T/, "UPT#D+(.* K,+.+ D+ M(++ P:+P:++ K)++ B+'+ L+++ U*)*%

4% K).),+ M.(/ K,+.+ N:*:( >1575&MENKES&SK&@I&2005 ..+ O(+/,+,/ '+ T+.+ K(;+ D+(.* K,+.+%

5% P(+.)(+ M.(/ K,+.+ R%I% N:*:( >1681&MENKES&PER&@II&2005 .++ 27 D,*(2005 ..+ O(+/,+,/ '+ T+.+ K(;+ R)*+


3/35

S+/. U*)* P),+. DR M DJAMIL PADANG%6% S)(+. K).),+ M.(/ K,+.+ R%I% N:*:( >

886&MENKES&SK&II&2010 .++ 13 J)/ 2010..+ P++.+ D/(.)( U.+*+ R)*+ S+/.DR M DJAMIL PADANG%

7% K/;++ D/(.)( U.+*+ RSUP DR M DJAMILPADANG N:*:( > KP%00%02%02%22 ,&' 56 .++ 22M+(. 2010 ..+ S.().)( O(+/,+,/ /,.++,/ '/L/)+ RSUP DR M DJAMIL PADANG

8% P':*+ A).+,/ B+'+ L+++ U*)*R)*+ S+/. + '/.(/.+ : D+(.*K,+.+ N:*:( > 1981&MENKES&SK& @II&2010.++ 27 D,*( 2010%




NO% REISI3

HALAMAN2&4

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PROSEDUR 1% RSUP DR M DJAMIL PADANG *(++ S/,.*A).+,/ + '/+,+++ : B+/+ A).+,/'+ ,)() ,+.)+ (;+ .(+/.%

2% B+/+ A).+,/ ,++/ +/+ :+S/,.* A).+,/ **)+/ S.().)( :(+/,+,/ U(+/+ .)+, /,/ M/,/ N/+/ ,(.+ */)./(*++ IPTEK%

3% B+/+ A).+,/ '//*/ : ,:(+ K++B+/+ '+ **)+/ ,.+ + **+'+/'+ )+/=+,/ + ,,)+/ ,.+'+(%

4% B+/+ A).+,/ *+,+++ .)+, ::'+ ??+ ,,)+/ '+ SOTK RSUP DR M

DJAMIL PADANG5% P':*+ A).+,/ BLU R)*+ S+/. +

'/)+(+ K*.(/+ K,+.+ RI N:*:( >1981&MENKES&SK&@II&2010 .++ 27 D,*(2010%

6% S/), A).+,/ RSUP DR M DJAMIL PADANG(+) 1 J+)+(/ - 31 D,*( ,,)+/ '+.+) ++(+ *(/.+%

7% L+:(+ A).+,/ K)++ U.+*+ .('/(/'+(/ > L+:(+ P:,/,/ K)++ "N(++# L+:(+A.//.+, "L+:(+ P'++.+ '+ B/++# L+:(+

A(), K+, '+ C+.+.+ +.+, L+:(+ K)++%(Rincian Lampiran I).


4/35

8% U.) *;+*/ ++(+ ':)* '++*(++ )++ +:(+ )++ *++() '/)+. SOP (,+*+ '+ *+,/ *+,/:+ (/(++ + .('++. +'+ +:(+)++ ::%

9% U.) D+.+ B+, >L+:(+ A).+,/ '/+/*;+'/ 3 '/(.:(+. (Rincian Lampiran II)>+% D/(.:(+. M'/ < K(+?+.+%% D/(.:(+. U*)* SDM '+ P'/'/+%% D/(.:(+. K)++%

10% T(+,+,/ P+,/+ '+ P)+(+'/+)+ P(-A)'/. : S)% B+/+ A).+,/M++;* < (/=+,/ B+/+ A).+,/%

11% S*)+ ,+.)+ (;+ + (+'+ '/ +?+/)+ D/(.:(+.-'/(.:(+. ?+;/ **(/++:(+ .(+,+,/ +/ ,+(+ *+)+ *+))*+)/ .( :*).( + .(/.(+,/ B+/+A).+,/ "hard copy '+ Soft copy #%




NO% REISI3

HALAMAN3&4

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

12% P(+)+ +.+.+ (,'/++ '/ )'+ '+':&)'+ ,+./. .(+/. '/+.+. '+*)++ M.:' +(+ .(+/( "!I!O# ).)L+:(+ SAI '+ +(+ (+.+ (+.+ .(./*+"++(+# ).) L+:(+ PARS%

13% B+/+ +).+,/ **)+/ ??+ ).)**(/=+,/ (,'/++ ,./+ )+ .(/?)+

,*,.( '+ +/( .+)%14% P(+)+ +.+.+ ).) **(: ,)+.)

+(+ "C+/.+/,+,/# '+ /+/ ≥ R% 500%000-'+ /+/ )*)( ::*/, 1 .+) '+ '/)++).) /+.+ :(+,/:+ '/+.+. ,++/ A,.

T.+ ++/+


5/35

++/+


6/35

2% R/ K:(+ B+3% B)./ )./ +;+

DA!TAR RUJUKAN 1% S/,.* A).+,/ K)++ "SAK#2% S/,.* A).+,/ I,.+,/ "SAI#


AKUNTANSI PENCATATAN HUTANG

NO% DOKUMENSPO-AKT-KEU-03

NO% REISI3

HALAMAN1&4

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PENGERTIAN 1% SPK > S)(+. P(/.+ K(;+2% SP > S)(+. P,++3% PA > P:+ A+(+4% K+(.) H).+ > D:)* + '/)++ ).)

*+.+..(+,+,/ (.+*+ '+

()(++ ).++'+ ,./+ ('/.)(

5% B)) B,+( > K)*)+ .(+,+,/ +'/:*:+

('+,+(+ :' +).+,/

TUJUAN S++/ +')+ .)+, '++* *'/++/:(*+,/ + *+). /(;+ ,(.+ :,/,/


7/35

)++ RSUP%D(%M%D;+*/ + (*+++. +/,;)*+ ,+( *++/ '++* +*/ ).),+


2% P(+.)(+ P*(/.+ R)/ I':,/+N:*:( > 23 T+) 2005 ..+ P:++K)++ B+'+ L+++ U*)*%

3% K).),+ M.(/ K,+.+ R)/ I':,/+N:*:( > 1243&MENKES&SK&III&2005 .++ 11A),.), 2005 ..+ P.++ 13 "T/+ B+,#E, R)*+ S+/. P(),+++ J+?+.+ "P(;+#M;+'/ U/. P+,++ T/, "UPT# D+(.*K,+.+ D+ M(++ P:+ P:++K)++ B+'+ L+++ U*)*%

4% P(+.)(+ M.(/ K,+.+ R%I% N:*:( >1681&MENKES &PER&@II&2005 .++ 27 D,*(2005 ..+ O(+/,+,/ '+ T+.+ K(;+ R)*+S+/. U*)* P),+. DR M%DJAMIL PADANG%

5% K).),+ D/(.)( U.+*+ RSUP DR M DJAMILPADANG N:*:(> KP%00%02%02%22 ,&' 56 .++ 22M+(. 2010 ..+ S.().)( O(+/,+,/ /,.++,/ '/L/)+ RSUP DR M DJAMIL PADANG%

6% P':*+ A).+,/ B+'+ L+++ U*)*R)*+ S+/. + '/.(/.+ : D+(.*K,+.+ N:*:(> 1981&MENKES&SK& @II&2010

.++ 27 D,*( 20107% K/;++ ..+ S/,.* A).+,/ RSUP DR M

DJAMIL PADANG R/,/ 2 "')+# N:*:(>HK%00%07%2%724 .++ 15 N:*( 2006%


AKUNTANSI PENCATATAN HUTANG


NO% REISI3

HALAMAN1&4

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PROSEDUR 1% A).+,/ ('+,+(+ +:(+ */+ +.+): +.)( *+)+ .+(/ '+.+ .(+,+,/*/+&).+ ('+,+(+ )(). .++ +'+':)* '+ *+)+ (/=+,/ ;)(+ ,(.+**(/+ :*:( )./ */+ +'+ PNB+.+) : +.)(

2% P:,./ .(+,+,/ ).+ )) ,+( "G(+'(# '+ +(.) ).+


8/35

3% D:)* : +.)( +.+) (/*++*/+ '/ = ('+,++ :*:( )./ .(+,+,/

UNIT TERKAIT 1% D/(,/ RSUP DR% M% DJAMIL PADANG2% K++ B+/+ A).+,/ RSUP DR% M% DJAMIL

PADANG3% S)() K++ S+.)+ K(;+ .(+/. '/ RSUP DR%

M% DJAMIL PADANG ,++/ ,)*( '+.+%

DOKUMEN TERKAIT

1% L+:(+ +(/+ */)+ )++ .(/?)+,*,.( '+ .+)+

2% R/ K:(+ B+3% B)./ )./ +;+4% !:(*)/( (/.+ ++(+ (/*++ +(+&;+,+5% !:(*)/( +: '+.+( ).+



AKUNTANSI PENCATATAN PENERIMAAN

KAS DAN BANK


NO% REISI3

HALAMAN1&4

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PENGERTIAN 1% B)) B,+( > K)*)+ .(+,+,/ ('+,+(+:' +).+,/

2% BKU > B)) K+, U*)*3% KAS > A+. *++(+ + ,/+ '+ +,

'/)++ ).) M*/++/ /+.+ )*)* )/.

),++B+ > S/,+ (/ G/(: P(),+++ + '++.


9/35

'/()++ ,+(+ +, ).) **/++//+.+ )*)* (),+++

TUJUAN S++/ +')+ .)+, '++* *+.+. .(+,+,/(/*++ +, + +'+ '/ R)*+ S+/. ,,)+/

'+ ':)* + ,)'+ '/:.:(/,+,/ : /++ ?+


2% P(+.)(+ P*(/.+ R)/ I':,/+N:*:( > 23 T+) 2005 ..+ P:++K)++ B+'+ L+++ U*)*%

3% K).),+ M.(/ K,+.+ R)/ I':,/+N:*:( > 1243&MENKES&SK&III&2005 .++ 11

A),.).), 2005 ..+ P.++ 13 "T/+ B+,#E, R)*+ S+/. P(),+++ J+?+.+ "P(;+#M;+'/ U/. P+,++ T/, "UPT# D+(.*K,+.+ D+ M(++ P:+ P:++K)++ B+'+ L+++ U*)*%

4% P(+.)(+ M.(/ K,+.+ R%I% N:*:( >1681&MENKES&PER&@II&2005 .++ 27 D,*(2005 ..+ O(+/,+,/ '+ T+.+ K(;+ R)*+ S+/.U*)* P),+. DR M DJAMIL PADANG%

5% K).),+ M.(/ K,+.+ R%I% ..+P++.+ P*/'++ '+ P*(./+

'++* '+ '+(/ J++.+ S.().)(+ '/ L/)+D+(.* K,+.+ R%I% U.) P+(+ D/(.)(RSUP DR M DJAMIL PADANG D/(.)( U.+*+ N:*:(> 886&MENKES&SK&II&2010 .++ 13 J)/ 2010D/(.)( K)++ N:*:( > 041&MENKES&SK&I&2009.++ 15 J+)+(/ 2009 D/(.)( M'/ '+K(+?+.+ N:*:(> 887&MENKES&SK&II&2010.++ 13 J)/ 2010 '+ D/(.)( U*)* SDM <P'/'/+ N:*:( > 903&MENKES&SK&II& 2010.++ 13 J)/ 2010%



KAS DAN BANK


NO% REISI3

HALAMAN1&2

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARS

NIP 1954071319810320016% K/;++ D/(.)( U.+*+ RSUP DR M DJAMIL


10/35

PADANG N:*:( > KP%00%02%02%22 ,&' 56 .++ 22M+(. 2010 ..+ S.().)( O(+/,+,/ /,.++,/ '/L/)+ RSUP DR M DJAMIL PADANG%

7% P':*+ A).+,/ B+'+ L+++ U*)*

R)*+ S+/. + '/.(/.+ : D+(.*K,+.+ N:*:( > 1981&MENKES&SK& @II&2010.++ 27 D,*( 2010K/;++ ..+ S/,.* A).+,/ RSUP DR MDJAMIL PADANG R/,/ 2 "')+# N:*:(>HK%00%07%2%724 .++ 15 N:*( 2006%

PROSEDUR 1% A).+,/ *(/*+ ':)* +:(+ +(/+ +,/(+# K+,/( (+?+. ;++# K+,/( A:./# K+,/( IGD'# K+,/( R+?+. I+ < U+ M)+ P+,/# P(/*++ L+/ F +/

$+ '/+/ '+ :)( (/*++ +,'+ + + ,)'+ '/:.:(/,+,/ : '++(+(/*+%

2% A).+,/ *+)+ (/=+,/ ':)*(/*++ + ,,)+/ '+ ':)* +,)'+ '/ :.:(/,+,/ /+ + (?+

3% A).+,/ *+)+ +(/+ '+.+ .(+,+,/(/*++ +, +.+) + '+ */,/ :*( )./

.(+,+,/ (/*++ +, ,+;).+ **(/++(+ +'+ :)(

4% A).+,/ **)+. (+ (/*++ +, +(/+).) ()+ /(/ '+ '++(+(/*+ ,+;).+ :,./ '+.+ )) ,+(

5% D:)* '/ = *)(). .++ .(+,+,/

UNIT TERKAIT 1% D/(,/ RSUP DR% M DJAMIL PADANG2% K++ B+/+ A).+,/ RSUP DR M DJAMIL

PADANG3% S)() K++ S+.)+ K(;+ .(+/. '/ RSUP DR

M DJAMIL PADANG ,++/ ,)*( '+.+%



KAS DAN BANK


NO% REISI3

HALAMAN2&2

STANDARPROSEDUR




11/35

OPERASIONAL '(% A)*+, P+)./ S%A MARSNIP 195407131981032001

DOKUMEN TERKAIT

1% A)( +).+,/ +.+.+ (/*++ +,2% L+:(+ +(/+ */)+ )++ .(/?)+

,*,.( '+ .+)+

3% R/ K:(+ B+4% B)./ )./ (/*++ +, '+ B+5% !:(*)/( (/.+ ++(+ +, :+*6% !:(*)/( +: '+.+( /).+



AKUNTANSI PENCATATAN PENGELUARANKAS DAN BANK


NO% REISI3

HALAMAN1&2

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARS


12/35

NIP 195407131981032001PENGERTIAN 1% K+, : A+. P*++(+

$+ S/+ D+ B+, D/)++ U.) M*/++/K/+.+ U*)* R)*+ S+/.

2% B+ > S/,+ R/ G/(:

P(),+++ $+ D++. D/()++ S+(+ B+,U.) M*/++/ K/+.+ R)*+ S+/.

3% SPM > S)(+. P(/.+M*++(

4% B)) B,+( > K)*)+ T(+,+,/ B('+,+(+ K:' A).+,/

TUJUAN S++/ +')+ .)+, '++* *+.+. ,./+.(+,+,/ *++(+ + +'+ '/ ()*+ ,+/. +/*)++ )+ .)+/ +.+)) & /(: ,,)+/

'+ ':)* + ,)'+ '/:.:(/,+,/ : /++ (?+


2% P(+.)(+ P*(/.+ R)/ I':,/+N:*:( > 23 T+) 2005 ..+ P:++K)++ B+'+ L+++ U*)*%

3% K).),+ M.(/ K,+.+ R)/ I':,/+N:*:( > 1243&MENKES&SK&III&2005 .++ 11A),.), 2005 ..+ P.++ 13 "T/+ B+,#

E, R)*+ S+/. P(),+++ J+?+.+ "P(;+#M;+'/ U/. P+,++ T/, "UPT# D+(.*K,+.+ D+ M(++ P:+ P:++K)++ B+'+ L+++ U*)*%

4% P(+.)(+ M.(/ K,+.+ R%I% N:*:( >1681&MENKES &PER&@II&2005 .++ 27 D,*(2005 ..+ O(+/,+,/ '+ T+.+ K(;+ R)*+ S+/.U*)* P),+. DR M%DJAMIL PADANG%

5% K/;++ D/(.)( U.+*+ RSUP DR M DJAMILPADANG N:*:( > KP%00%02%02%22 ,&' 56 .++ 22M+(. 2010 ..+ S.().)( O(+/,+,/ /,.++,/ '/L/)+ RSUP DR M DJAMIL PADANG%

6% P':*+ A).+,/ B+'+ L+++ U*)*R)*+ S+/. + '/.(/.+ : D+(.*K,+.+ N:*:( > 1981&MENKES&SK& @II&2010.++ 27 D,*( 2010

7% K/;++ ..+ S/,.* A).+,/ RSUP DR MDJAMIL PADANG R/,/ 2 "')+# N:*:(>HK%00%07%2%724 .++ 15 N:*( 2006%

AKUNTANSI PENCATATAN PENGELUARAN

KAS DAN BANK


13/35



NO% REISI3

HALAMAN2&2

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PROSEDUR 1% SPMU .(++( '/,(++ +'+ B+/+A).+,/ '+ B+/+ A).+,/ *+)+(/=+,/ '+.+ ;)(++ ,(.+ **(/+:*:( )./ +'+ SPMU .(++(

2% A).+,/ *+)+ :,./ B)) B,+('+ +( '+ +

3% A).+,/ *.+ L+:(+ P)+(+ K+,).) '++. '/+)+ /(/ '+ B'++(+P)+(+

4% D:)* SPMU .(++( '/ = ('+,+(+:*:()./ .+,+,/ )+(+ K+, < B+

UNIT TERKAIT 1% D/(,/ RSUP DR M DJAMIL PADANG2% K++ B+/+ A).+,/ RSUP D(% M D;+*/

P+'+3% K+%+% K)++ RSUP%D(%M%D;+*/ P+'+4% K+%S)+ P('++(++ RSUP%D(%M%D;+*/

P+'+5% B'++(+?+ RSUP%D(%M%D;+*/ P+'+%6% S)() B+/+ T(+/.%

DOKUMEN TERKAIT

1% A)( +).+,/ +.+.+ )+(+ +,2% L+:(+ +(/+ */)+ )++ .(/?)+

,*,.( '+ .+)+3% R/ K:(+ B+

4% B)./ )./ +;+5% !:(*)/( (/.+ ++(+ +, :+*6% !:(*)/( +: '+.+( P)+(+ K+,



14/35


AKUNTANSI PENCATATAN PIUTANG


NO% REISI3

HALAMAN1&2

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PENGERTIAN 1% P/).+> P;)++ +(+ '+ ;+,+ ,+(+ ('/."P+,/ +'+ ,++. )+ )* *)+,/

.+/+&(/#%2% K+(.) P/).+> D:)* + '/)++ ).)

*+.+. .+,+,/ (.+*+ '+ ()(++/).+ +'+ ,./+ '/.)(

TUJUAN S++/ +')+ .)+, '++* *+.+. +).+,//).+ ()*+ S+/. +'+ ,./+ '/.)( +(+,+ '+(/ .(+,+,/ +++ ,/+*+,/+ '+.+ + +)(+.


2% P(+.)(+ P*(/.+ R)/ I':,/+N:*:( > 23 T+) 2005 ..+ P:++K)++ B+'+ L+++ U*)*%

3% K).),+ M.(/ K,+.+ R)/ I':,/+N:*:( > 1243&MENKES&SK&III&2005 .++ 11A),.), 2005 ..+ P.++ 13 "T/+ B+,#E, R)*+ S+/. P(),+++ J+?+.+ "P(;+#M;+'/ U/. P+,++ T/, "UPT# D+(.*K,+.+ D+ M(++ P:+ P:++

K)++ B+'+ L+++ U*)*%4% K/;++ D/(.)( U.+*+ RSUP DR M DJAMILPADANG N:*:( > KP%00%02%02%22 ,&' 56 .++ 22M+(. 2010 ..+ S.().)( O(+/,+,/ I,.++,/ '/L/)+ RSUP DR M DJAMIL PADANG%

5% P':*+ A).+,/ B+'+ L+++ U*)*R)*+ S+/. + '/.(/.+ : D+(.*K,+.+ N:*:( > 1981&MENKES&SK& @II&2010.++ 27 D,*( 2010

6% K/;++ ..+ S/,.* A).+,/ RSUP DR MDJAMIL PADANG R/,/ 2 "')+# N:*:(>

HK%00%07%2%724 .++ 15 N:*( 2006%


15/35

PROSEDUR 1% B+/+ /).+ *(++ R/ +,/+ ().+ SPH +/+ +).+,/

2% B+/+ +).+,/ *+)+ .+(/ '+.+ /).+(,+*++ '+ .(+,+,/ (/*++ +,/(

3% (/=+,/ '+.+ +,/ .+(/+ '+ *(/+

:*:( .(+,+,/


AKUNTANSI PENCATATAN PIUTANG


NO% REISI3

HALAMAN2&2

STANDAR

PROSEDUROPERASIONAL

TANGGAL REISI

8 AGUSTUS 2011


'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

4% P:,./ '+.+ /).+ )) ,+( /).+5% M*)+. )) ,+( /).+ '+ *).+,/ +(.)

/).+ (;/, +,/ ,+;).+ '/ +)+(:, '+ +(.) /).+%

6% A+/+ +'+ *++(+ /).+ *++ +/+/).+ */++ ':)* /++ (+?+.++ ++ '/)+,/ ,(.+ **)+. :)((/*++ +, ,;)*+ *++(+ ,+;).+*(++ :)( '+ )+ '++(+(/*+% :)( '/)+. (++ 4 *+( ./++(,/ /).+ *+( (.+*+ '+ ')+'/,(++ '++(+ L*+( K 4 '/,(++ +/+ A).+,/%

7% A).+,/ **))+ .(+,+,/ *++(+,(.+ **(/+ :*:( .(+,+,/

8% P:,./ .(+,+,/ (/*++ /).+ )),+(

9% M*)+. +:(+ )) ,+( /).+ '+ +(.)

/).+ + '/ (:,, '+ +(.) /).++'+ +/( (/:'

10% D:)* +(.) /).+ '+ )+,+ /).+ '/= ('+,+(+ .++ .(+,+,/%

UNIT TERKAIT 1% D/(,/ RSUP DR M DJAMIL PADANG2% K++ B+/+ A).+,/ RSUP DR M DJAMIL

PADANG3% K+,/(4% +/+ /).+ M://,+,/ D++%5% U(),+ P+.+.+ P/).+ B+/+ A).+,/%

DOKUMEN 1% A)( +).+,/ +.+.+ /).+


16/35

TERKAIT 2% L+:(+ +(/+ */)+ )++ .(/?)+,*,.( '+ .+)+

3% R/ K:(+ B+4% B)./ )./ (/*++5% !:(*)/( (/.+ ++(+ *(/+ /).+

6% !:(*)/( +: '+.+( P/).+


RSUP DR% M%

DJAMIL PADANG

AKUNTANSI VERIFIKASI TRANSAKSIPENGELUARAN UANG

NO% DOKUMENSPO-AKT-ER-11

NO% REISI1

HALAMAN1&5

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PENGERTIAN (/=+,/ +).+,/ .(+,+,/ )+(+ )+ +'++(/=+,/ ,./+ .(+,+,/ )+(+ )+ '+(/'++(+ )+(+ RSUP D(% M% D;+*/ P+'+ +/'+(/ '++ '++.+ BLU *+)) '++ APBN

TUJUAN 1% D/*///+ ':*+ (:,')( +/ B+/+A).+,/ '++* *+,+++ (/=+,/ *+))+/(+ '+.+ ).) ).)+ +:(+ )++%

2% D/*///+ P':*+ (:,')( +/ S+.)+ K(;+ T(+/. '++* +)( (;+ '+ /(/*+ '+.+/+.+ S+.)+ (;+ .(,). B+/+ A).+,/

KEBIJAKAN 1% U'+-)'+ R)/ I':,/+ N:*:(> 23 T+) 1992 ..+ K,+.+%

2% P(+.)(+ P*(/.+ R)/ I':,/+ N:*:(>

23 T+) 2005 ..+ P:++ K)++B+'+ L+++ U*)*%

3% K).),+ M.(/ K,+.+ R)/ I':,/+N:*:( > 1243&MENKES&SK&III&2005 .++ 11A),.).), 2005 ..+ P.++ 13 "T/+ B+,#E, R)*+ S+/. P(),+++ J+?+.+ "P(;+#M;+'/ U/. P+,++ T/, "UPT# D+(.*K,+.+ D+ M(++ P:+ P:++K)++ B+'+ L+++ U*)*%

4% K).),+ M.(/ K,+.+ N:*:(>1575&MENKES&SK&@I&2005 ..+ O(+/,+,/ '+ T+.+ K(;+ D+(.* K,+.+%

5% P(+.)(+ M.(/ K,+.+ R%I% N:*:( >


17/35

1681&MENKES&PER&@II&2005 .++ 27 D,*(2005 ..+ O(+/,+,/ '+ T+.+ K(;+ R)*+ S+/.U*)* P),+. DR M DJAMIL PADANG%

6% S)(+. K).),+ M.(/ K,+.+ R%I% N:*:( >886&MENKES&SK&II&2010 .++ 13 J)/ 2010

..+ P++.+ D/(.)( U.+*+ R)*+ S+/.DR M DJAMIL PADANG%




NO% DOKUMEN

SPO-AKT-ER-11

NO% REISI

1

HALAMAN

2&5

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

8% P':*+ A).+,/ B+'+ L+++ U*)*R)*+ S+/. + '/.(/.+ : D+(.*K,+.+ N:*:( > 1981&MENKES&SK& @II&2010.++ 27 D,*( 2010%

9% K/;++ ..+ S/,.* A).+,/ RSUP DR MDJAMIL PADANG R/,/ 2 "')+# N:*:(>HK%00%07%2%724 .++ 15 N:*( 2006%

PROSEDUR 1% A).+,/ (/=+,/ .(+,+,/ )+(+ )+'+(/ '++ +,/+ ()*+ ,+/.%+% D:)* .+/+ SPP ).) *++(+ +

'/)+(+ : K++ B+/+ P('++(++'+ M://,+,/ D++ '/.(/*+ : K++ S)B+/+ A).+,/ M++;* < (/=+,/ B+/+

A).+,/ +.+) + '/.);) '+(/ '++(+.(+/.%

% K++ S) B+/+ A).+,/ M++;* <(/=+,/ +.+) + '/.);) **(/,+++ ':)* ,,)+/ '+ +.)(++ (+) ,(.+ /+/ :*/+ .+/+%

% A+/+ +,/ (/=+,/ ++ ':)*,,)+/ '+ /+/ :*/+ +( K++ S)B+/+ A).+,/ M++;* < (/=+,/ +.+)+ '/.);) **))/ + ERI!IED +'+?/.+,/ '+ +.)( *)'/+ B)./ P)+(+

K+,&B+ '+ B)./ )+(+ K+,&B+ '+'/+(+ ,(.+ '/.+'+.++/ : K++ B+/+


18/35

A).+,/% S+;).+ '//(/* B'++(+).) '/(:,,%

'% A+/+ +,/ (/=+,/ ++ ':)*'+ /+/ :*/+ ./'+ ,,)+/ +.+) ./'+ +(*++ ':)* '/*+/+ ).) '/+/

+.+) '/+)+ (+/+%% D:)* '//(/* *+/ : B'++(+ +/

+*+. 1 ",+.)# +(/ ,,)'+ *++(+ B+/+ A).+,/ ).) '/))/ + PERMANEN!ILE +'+ ?/.+,/ '+ +.)(%

% D:)* + ,)'+ '/))/ (*+ =':)* +,/ '/*+/+ B'++(+%

% B'++(+ */(/* R+/.)+,/ P)+(+U+ ,./+ )+ +/ +*+. .++ 10%




NO% REISI1

HALAMAN3&5

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

2% A).+,/ (/=+,/ .(+,+,/ )+(+ )+'+(/ '++ DIPA "B+;+ B+(+#

+% D:)* .+/+ '+ )./ )+(++,&+ '+ + ,)'+ '/.+'+ .++: '++(+?+ ).) *++(+ '/.(/*+: K++ S) B+/+ A).+,/ M++;* <(/=+,/ B+/+ A).+,/ +.+) + '/.);)'+(/ '++(+ .(+/.%

% K++ S) B+/+ A).+,/ M++;* <

(/=+,/ +.+) + '/.);) **(/,+++ ':)* ,,)+/ '+ +.)(++ (+) ,(.+ /+/ :*/+ .+/+%

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'/(:,,%'% A+/+ +,/ (/=+,/ ++ ':)*


19/35

'+ /+/ :*/+ ./'+ ,,)+/ +.+) ./'+ +(*++ ':)* '/*+/+ ).) '/+/+.+) '/+)+ (+/+%

% D:)* '//(/* *+/ : B'++(+ +/+*+. 1 ",+.)# +(/ ,,)'+ *++(+

B+/+ A).+,/ ).) '/))/ + PERMANEN!ILE +'+ ?/.+,/ '+ +.)(%

% D:)* + ,)'+ '/))/ (*+ =':)* +,/ '/*+/+ B'++(+%

% B'++(+ */(/* R+/.)+,/ P)+(+U+ ,./+ )+ +/ +*+. .++ 5%

3% A).+,/ (/=+,/ .(+,+,/ )+(+ )+'+(/ '++ DIPA "B+;+ M:'+#+% D:)* .+/+B)./ )+(+ K+,&B+

'+ SPP ).) *++(+ '/.(/*+ : K++S) B+/+ A).+,/ M++;* < (/=+,/B+/+ A).+,/ +.+) + '/.);) '+(/'++(+ .(+/.%




NO% REISI1

HALAMAN4&5

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

% K++ S) B+/+ A).+,/ M++;* <(/=+,/ +.+) + '/.);) **(/,+++ ':)* ,,)+/ '+ +.)(++ (+) ,(.+ /+/ :*/+ .+/+%

% A+/+ +,/ (/=+,/ ++ ':)*

,,)+/ '+ /+/ :*/+ +( K++ S)B+/+ M++;* < (/=+,/ +.+) +'/.);) **))/ + ERI!IED +'+++ ?/.+,/ '+ +.)( *)'/+ B)./P)+(+ K+,&B+ '+ '/+(+ ,(.+'/.+'+.++/ : K++ B+/+ A).+,/%S+;).+ '//(/* B'++(+ ).)'/(:,,%

'% A+/+ +,/ (/=+,/ ++ ':)*'+ /+/ :*/+ ./'+ ,,)+/ +.+) ./'+ +(*++ ':)* '/*+/+ ).) '/+/

+.+) '/+)+ (+/+%% D:)* '//(/* *+/ :


20/35

B'++(+ +/ +*+. 1 ",+.)# +(/ ,,)'+*++(+ B+/+ A).+,/ ).) '/))/+ PERMANEN !ILE +'+ ?/.+,/ '+ +.)(%

% D:)* + ,)'+ '/))/ (*+= ':)* +,/ '/*+/+ B'++(+%

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4% B)./ )+(+ )+ : + ()+ (/:(+ */)+ *+)) )++ ?+;/ '/(/+: +/+ PMD B+/+ A).+,/%

UNIT TERKAIT 1% D/(,/ RSUP DR% M% DJAMIL PADANG2% K++ B+/+ P('++(++ '+ M://,+,/

D++3% K++ B+/+ A).+,/ RSUP DR% M% DJAMIL

PADANG%4% K++ S+.)+ K(;+ .(+/. '/ RSUP DR% M%

DJAMIL PADANG ,++/ ,)*( '+.+%

DOKUMEN TERKAIT

1% A)( +).+,/ (/=+,/ .(+,+,/)+(+ )+ '+(/ '++ BLU

2% A)( +).+,/ (/=+,/ .(+,+,/)+(+ )+ '+(/ '++ DIPA "B+;+ B+(+#

3% A)( +).+,/ (/=+,/ .(+,+,/

)+(+ )+ '+(/ '++




NO% REISI1

HALAMAN5&5

STANDAR

PROSEDUROPERASIONAL

TANGGAL REISI

8 AGUSTUS 2011


'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

4% DIPA "B+;+ M:'+#5% !:(*)/( )+(+ U+ "BKK#6% !:(*)/( (+/.)+,/ )+(+ )+7% !:(*)/( )./ )+(+ K+,&B+8% !:(* P(*+ !/9% !:(* + (/=+,/



21/35


AKUNTANSI PENYUSUNAN LAPORANKEUANGAN


NO% REISI3

HALAMAN1&3

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARS

NIP 195407131981032001PENGERTIAN 1% D:)* S)*(> !:(*)+ + '/)++ ).)

+.+.+ ,./+ .(+,+,/2% B)) B,+(> K)*)+ T(+,+,/ +

'/:*:+ ('+,+(+ :' +).+,/3% N(++> P),)+ ,/,.*+./, + .('/(/ '+(/

+./+ ?+;/+ *:'+ + '++. **(/++*+(+ *+/ :,/,/ )++ (),++++'+ (/:' .(..)

4% L+:(+ A(), K+,> L+:(+ + **(/+/:(*+,/ *+/ ()++ +, '+ ,.+(+ +,

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22/35

(/:' +).+,/

TUJUAN S++/ +')+ .)+, '++* *'/++/:(*+,/ + *+). /(;+ ,(.+ :,/,/)++ RSUP%D(%M%D;+*/ + (*+++. +/

,;)*+ ,+( *++/ '++* +*/ ).),+


2% P(+.)(+ P*(/.+ R)/ I':,/+N:*:( > 23 T+) 2005 ..+ P:++K)++ B+'+ L+++ U*)*%

3% K).),+ M.(/ K,+.+ R)/ I':,/+N:*:( > 1243&MENKES&SK&III&2005 .++ 11A),.).), 2005 ..+ P.++ 13 "T/+ B+,#

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5% P(+.)(+ M.(/ K,+.+ R%I% N:*:( >1681&MENKES &PER&@II&2005 .++ 27 D,*(2005 ..+ O(+/,+,/ '+ T+.+ K(;+ R)*+ S+/.U*)* P),+. DR M%DJAMIL PADANG%




NO% REISI3

HALAMAN2&3

STANDAR

PROSEDUROPERASIONAL

TANGGAL REISI

8 AGUSTUS 2011


'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

6% S)(+. K).),+ M.(/ K,+.+ R%I% N:*:( >886&MENKES&SK&II&2010 .++ 13 J)/ 2010..+ P++.+ D/(.)( U.+*+ R)*+S+/. DR M DJAMIL PADANG%

7% K/;++ D/(.)( U.+*+ RSUP DR M DJAMILPADANG N:*:(> KP%00%02%02%22 ,&' 56 .++ 22M+(. 2010 ..+ S.().)( O(+/,+,/ /,.++,/ '/L/)+ RSUP DR M DJAMIL PADANG%

8% P':*+ A).+,/ B+'+ L+++ U*)*R)*+ S+/. + '/.(/.+ : D+(.*


23/35

K,+.+ N:*:(> 1981&MENKES&SK& @II&2010.++ 27 D,*( 2010K/;++ ..+ S/,.* A).+,/ RSUP DR MDJAMIL PADANG R/,/ 2 "')+# N:*:(>HK%00%07%2%724 .++ 15 N:*( 2006%

PROSEDUR 1% A'++ .(+,+/- .(+,+,/ + ()+ .(+,+,/(/*++ +, )+(+ +, .(+,+,//).+ .(+,+,/ ).+ .(+,+,/ (,'/++'+ .(+,+,/ '/,.(/),/ +/+%

2% T(+,+,/ F .(+,+,/ .(,). *)'/+ '/*+,)+ '++* :)( '+ ':)* ,)*(

3% K*)'/+ '/ +)+ /). '+.+ '+ .+(/ '+.+.(+,+,/ ,+;).+ :,./ '+.+ )) ,+(

4% K*)'/+ '/ )+. +:(+ )++ +**)+. (++ +:(+ A./=.+, A(), +, '+C+.+.+ +.+, +:(+ )++%


PADANG3% S)() K++ S+.)+ K(;+ .(+/. '/ RSUP% DR%

M DJAMIL PADANG ,++/ ,)*( '+.+%DOKUMEN TERKAIT

1% A)( +).+,/ P),)+ L+:(+ K)++%2% L+:(+ +(/+ */)+ )++ .(/?)+

,*,.( '+ .+)+

3% R/ K:(+ B+4% B)./ )./ +;+5% !:(*)/( (/.+ ++(+ +, :+*6% !:(*)/( +: '+.+( /).+7% !:(*)/( +: '+.+( ).+

RSUP DR% M%

DJAMIL PADANG


NO% DOKUMEN

SPO-AKT-KEU-15

NO% REISI

3

HALAMAN

3&3

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001



24/35


AKUNTANSI PENCATATAN PERSEDIAAN


NO% REISI3

HALAMAN1&2

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

PENGERTIAN A).+,/ +.+.+ (,'/++ +'++ +.+.+

(,'/++ +(+ '/ ,*)+ )'+ RSUP D( M D;+*/

P+'+ ,+(+ (/:'/ + + '+ (/.+

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'+ SPI

TUJUAN 1% D/*///+ ':*+ (:,')( +/ B+/+A).+,/ '++* +.+.+ (,'/+ *+))


25/35

+/(+ +(+ *+,) '+ )+( '/ ,*)+ D: '+)'+ + +'+ '/ RSUP%D(%M%D;+*/ P+'+ ).)).)+ +:(+ K)++%%

2% D/*///+ P':*+ (:,')( +/ S+.)+K(;+ T(+/. '++* +)( (;+ '+ /(/*+ '+.+

/+.+ S+.)+ K(;+ .(,). B+/+ A).+,/


2% P(+.)(+ P*(/.+ R)/ I':,/+ N:*:(> 23 T+) 2005 ..+ P:++ K)++B+'+ L+++ U*)*%

3% K).),+ M.(/ K,+.+ R)/I':,/+ N:*:( > 1243&MENKES&SK&III&2005.++ 11 A),.).), 2005 ..+ P.++ 13"T/+ B+,# E, R)*+ S+/. P(),+++ J+?+.+"P(;+# M;+'/ U/. P+,++ T/, "UPT#D+(.* K,+.+ D+ M(++ P:+P:++ K)++ B+'+ L+++ U*)*%


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6% S)(+. K).),+ M.(/ K,+.+ R%I% N:*:( >886&MENKES&SK&II&2010 .++ 13 J)/ 2010..+ P++.+ D/(.)( U.+*+ R)*+ S+/.DR M DJAMIL PADANG%

RSUP DR% M%

DJAMIL PADANG

AKUNTANSI PENCATATAN PERSEDIAAN


NO% REISI3

HALAMAN2&2

STANDARPROSEDUR

OPERASIONAL



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001


8% S.+'+( A).+,/ K)++ "SAK# +

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26/35

9% K/;++ ..+ S/,.* A).+,/ RSUP D( MD;+*/ P+'+ R/,/ 2 "')+# N:*:(>HK%00%07%2%724 .++ 15 N:*( 2006

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2% P+'+ ,++. ,.: :+* ,*)+ )'+,)'+ **(,/++ +: '+.+( +(+('+,+(+ :*: +(+ ,++ 3 "./+#(++ *+,/-*+,/ ).) B+/+ A).+,/G)'+ '+ S+.)+ P+?+, I.(%

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PADANG3% S)() K++ S+.)+ K(;+ .(+/. '/ RSUP DR%

M% DJAMIL PADANG ,++/ ,)*( '+.+%

DOKUMEN TERKAIT

1% L+:(+ +(/+ */)+ )++ .(/?)+,*,.( '+ .+)+

2% !:(*)/( (/.+ ++(+ ,.: :+*3% !:(*)/( +: '+.+( +(+



ALUR AKUNTANSI PENCATATAN HUTANG


NO% REISI3

HALAMAN1&1

ALUR TANGGAL REISI8 AGUSTUS 2011


'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

S.+(.


27/35


ALUR AKUNTANSI PENCATATAN

PENERIMAANKAS DAN BANK


NO% REISI3

HALAMAN1&1



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A).+,/

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28/35


ALUR AKUNTANSI PENCATATANPENGELUARANKAS DAN BANK


NO% REISI3

HALAMAN1&1



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L+:(+ +(/++,/( (+;+ B)./ P)).+

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29/35


ALUR AKUNTANSI PENCATATAN PIUTANG

NO% DOKUMEN

SPO-AKT-KEU-10

NO% REISI

3

HALAMAN

1&1



'(% A)*+, P+)./ S%A MARSNIP 195407131981032001

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30/35

RSUP DR% M%

DJAMIL PADANG

ALUR AKUNTANSI VERIFIKASI TRANSAKSIPENGELUARAN UANG DARI DANA

PENGHASILAN RUMAH SAKIT

NO% DOKUMEN

SPO-AKT-ER-12

NO% REISI

1

HALAMAN

1&1



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31/35


ALUR AKUNTANSI VERIFIKASI TRANSAKSIPENGELUARAN UANG DARI DANA DANA

DIPA BELANJA BARANG!


NO% REISI1

HALAMAN1&1

ALUR

TANGGAL REISI

8 AGUSTUS 2011


'(% A)*+, P+)./ S%A MARS

DOKUMEN YG

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32/35

NIP 195407131981032001


ALUR AKUNTANSI VERIFIKASI TRANSAKSIPENGELUARAN UANG DARI DANA DANA

DIPA BELANJA MODAL!


NO% REISI1

HALAMAN1&1



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33/35

'(% A)*+, P+)./ S%A MARSNIP 195407131981032001


ALUR PENYUSUNAN LAPORAN KEUANGAN


NO% REISI3

HALAMAN1&1



DOKUMEN YG SUDAH

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34/35

'(% A)*+, P+)./ S%A MARSNIP 195407131981032001


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Spo Akuntansi Final

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