Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2007 Tentang Pedoman Teknis Pengelolaan Keuangan BLUD
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Transcript of Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2007 Tentang Pedoman Teknis Pengelolaan Keuangan BLUD
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MHDYHQ@ IOEOM DHGHQ@
QHRXAE@C @DIKDH\@O
RHQOYXQOD MHDYHQ@ IOEOM DHGHQ@
DKMKQ >? YOJXD 1227
YHDYODG
RHIKMOD YHCD@\ RHDGHEKEOOD CHXODGODAOIOD EOPODOD XMXM IOHQOJ
IHDGOD QOJMOY YXJOD PODG MOJO H\O
MHDYHQ@ IOEOM DHGHQ@,
Mhd`maodg 6 aojwo udtuc mheocsodocod chthdtuod Rosoe ?82 Rhroturod Rhmhr`dtojDkmkr 8: Yojud 1228 thdtodg Rhdghekeood Chuodgod Iohroj, phreu
mhdhtopcod Rhroturod Mhdthr` Ioeom Dhghr` thdtodg Rhikmod Yhcd`sRhdghekeood Chuodgod Aoiod Eoyodod Xmum Iohroj3
Mhdg`dgot 6 ?. Xdiodg-Xdiodg Dkmkr ?7 Yojud 122< thdtodg Chuodgod Dhgoro(Ehmaorod Dhgoro Qhpuae`c @dikdhs`o Yojud 122< Dkmkr 97,Yomaojod Ehmaorod Dhgoro Qhpuae`c @dikdhs`o Dkmkr 91:>)3
1. Xdiodg-Xdiodg Dkmkr ? Yojud 1229 thdtodg Rhrahdiojorood Dhgoro(Ehmaorod Dhgoro Qhpuae`c @dikdhs`o Yojud 1229 Dkmkr 8, YomaojodEhmaorod Dhgoro Qhpuae`c @dikdhs`o Dkmkr 9, Yomaojod Ehmaorod Dhgoro
Qhpuae`c @dikdhs`o Dkmkr 9922)3
9. Xdiodg-Xdiodg Dkmkr 18 Yojud 1229 thdtodg \`sthm Rhrhdlodood Rhmaodgujod Dos`kdoe (Ehmaorod Dhgoro Qhpuae`c@dikdhs`o Yojud 1229 Dkmkr ?29, Yomaojod Ehmaorod DhgoroQhpuae`c @dikdhs`o Dkmkr 991?)3
8. Xdiodg-Xdiodg Dkmkr
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90, Yomaojod Ehmaorod Dhgoro Qhpuae`c @dikdhs`o Dkmkr 9828 Yojud 1228 thdtodg RhikmodRhdyusudod iod Rhdhropod \todior Rheoyodod M`d`moe (EhmaorodDhgoro Qhpuae`c @dikdhs`o Yojud 1228 Dkmkr ?82, YomaojodEhmaorod Dhgoro Qhpuae`c @dikdhs`o Dkmkr 98:8)3
??. Rhroturod Rhmhr`dtoj Dkmkr : Yojud 122> thdtodg Eopkrod Chuodgodiod C`dhrfo @dstods` Rhmhr`dtoj (Ehmaorod Dhgoro Qhpuae`c @dikdhs`oYojud 122> Dkmkr 18, Yomaojod Ehmaorod Dhgoro Qhpuae`c @dikdhs`oDkmkr 9>?9)3
MHMXYX\COD 6
Mhdhtopcod 6 RHQOYXQOD MHDYHQ@ IOEOM DHGHQ@ YHDYODG RHIKMOD YHCD@\RHDGHEKEOOD CHXODGOD AOIOD EOPODOD XMXM IOHQOJ
AOA @CHYHDYXOD XMXM
Rosoe ?
Ioeom Rhroturod Mhdthr` `d` yodg i`mocsui ihdgod6
?. Aoiod Eoyodod Xmum Iohroj yodg sheodfutdyo i`s`dgcot AEXI oioeoj \otuod ChrfoRhrodgcot Iohroj otou Xd`t Chrfo poio \otuod Chrfo Rhrodgcot Iohroj i` e`dgcudgodphmhr`dtoj iohroj yodg i`ahdtuc udtuc mhmahr`cod pheoyodod chpoio mosyorocotahrupo phdyhi`ood aorodg iod/otou foso yodg i`fuoe todpo mhdgutomocod mhdlor`chudtudgod, iod ioeom mheocucod chg`otoddyo i`iosorcod poio pr`ds`p hn`s`hds` iod
prkiuct`v`tos.
1. Rkeo Rhdghekeood Chuodgod AEXI, yodg sheodfutdyo i`s`dgcot RRC-AEXI oioeoj pkeophdghekeood chuodgod yodg mhmahr`cod nehcs`a`e`tos ahrupo cheheuosood udtucmhdhropcod procthc-procthc a`sd`s yodg shjot udtuc mhd`dgcotcod pheoyodod chpoiomosyorocot ioeom rodgco mhmofucod chshfojthrood umum iod mhdlhrioscodchj`iupod aodgso, shpogo` phdghluoe`od ior` chthdtuod phdghekeood chuodgodiohroj poio umumdyo.
. Rhdloautod stotus AEXI oioeoj chmaoe`dyo stotus sotuod chrfo otou ud`t chrfo yodgmhdhropcod RRC-AEXI phduj otou RRC-AEXI ahrtojop mhdfoi` sotuod chrfo otouud`t chrfo a`oso.
7. \otuod Chrfo Rhrodgcot Iohroj (\CRI) yodg mhdhropcod RRC-AEXI sheodfutdyoi`s`dgcot AEXI-\CRI oioeoj \otuod Chrfo Rhrodgcot Iohroj i` e`dgcudgod phmhr`dtojiohroj yodg mhdhropcod RRC- AEXI.
:. Xd`t Chrfo poio \CRI yodg mhdhropcod RRC-AEXI sheodfutdyo i`s`dgcot AEXI-Xd`tChrfo oioeoj Xd`t Chrfo poio \otuod Chrfo Rhrodgcot Iohroj i` e`dgcudgod phmhr`dtojiohroj yodg mhdhropcod RRC- AEXI.
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0. Rhfoaot phdghekeo AEXI oioeoj p`mp`dod AEXI yodg ahrtodggudg fowoa thrjoiopc`dhrfo kphros`kdoe AEXI yodg thri`r` otos phm`mp`d, phfoaot chuodgod iod phfoaotthcd`s yodg shautoddyo i`shsuo`cod ihdgod dkmhdceotur yodg ahreocu poio AEXIyodg ahrsodgcutod.
?2. Rhdiopotod oioeoj shmuo phdhr`mood ioeom ahdtuc cos iod tog`jod AEXI yodgmhdomaoj hcu`tos iodo eodlor ioeom phr`kih odggorod ahrsodgcutod yodg t`ioc phreui`aoyor chmaoe`.
??. Aheodfo oioeoj shmuo phdgheuorod ior` rhchd`dg cos yodg mhdgurodg` hcu`tos iodoeodlor ioeom phr`kih tojud odggorod ahrsodgcutod yodg t`ioc ocod i`phrkehjphmaoyoroddyo chmaoe` kehj AEXI.
?1. A`oyo oioeoj shfumeoj phdgheuorod yodg mhdgurodg` hcu`tos iodo eodlor udtucmhmphrkehj aorodg iod/otou foso udtuc chphreuod kphros`kdse AEXI.
?. Eopkrod chuodgod ckdske`ios`od oioeoj suotu eopkrod chuodgod yodg mhrupocodgoaudgod chsheurujod eopkrod chuodgod hdt`tos ocudtods` shj`dggo thrsof` shaogo`sotu hdt`tos pheopkrod.
?7. Qhdlodo A`sd`s iod Odggorod AEXI, yodg sheodfutdyo i`s`dgcot QAO oioeoj ikcumhdphrhdlodood a`sd`s iod phdgodgorod tojudod yodg ahr`s` prkgrom, chg`otod, torghtc`dhrfo iod odggorod AEXI.
?:. Ikcumhd Rheocsodood Odggorod AEXI yodg sheodfutdyo i`s`dgcot IRO-AEXI oioeojikcumhd yodg mhmuot phdiopotod iod a`oyo, prkyhcs` orus cos, fumeoj iod cuoe`tos
aorodg iod/otou foso yodg ocod i`jos`ecod iod i`gudocod shaogo` iosor pheocsodoododggorod kehj AEXI.
?0. Qhdlodo \trothg`s A`sd`s AEXI yodg sheodfutdyo i`s`dgcot Qhdstro A`sd`s AEXIoioeoj ikcumhd e`mo tojudod yodg mhmuot v`s`, m`s`, prkgrom strothg`s, phdgucurodphdlopo`od c`dhrfo iod oroj cha`focod kphros`kdoe AEXI.
12. \todiori Rheoyodod M`d`moe oioeoj sphs`n`cos` thcd`s thdtodg tkekc ucur eoyododm`d`moe yodg i`ahr`cod kehj AEXI chpoio mosyorocot.
1?. Rrocthc a`sd`s yodg shjot oioeoj phdyhehdggorood nudgs` krgod`sos` ahriosorcodco`ioj-co`ioj modofhmhd yodg ao`c ioeom rodgco phmahr`od eoyodod yodg ahrmutuiod ahrchs`domaudgod.
11. \otuod phdgowos `dthrdoe oioeoj phrodgcot AEXI yodg ahrtugos mheocucodphdgowosod iod phdghdioe`od `dthrdoe ioeom rodgco mhmaodtu p`mp`dod AEXI udtucmhd`dgcotcod c`dhrfo ph`oyodod, chuodgod iod phdgoruj e`dgcudgod sks`oe shc`tordyo(skl`oerhspkds`a`e`ty) ioeom mhdyhehdggorocod a`sd`s shjot.
1. Yor`n oioeoj `maoeod otos aorodg iod/otou foso yodg i`ahr`cod kehj AEXI thrmosuc
`maoe jos`e yodg wofor ior` `dvhstos` iodo, iopot ahrtufuod udtuc mhdutup sheuruj otou
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shaog`od ior` a`oyo phr ud`t eoyodod.
AOA @@O\O\ IOD YXFXOD
Aog`od ChsotuOsos
Rosoe 1
(?) AEXI ahrkphros` shaogo` phrodgcot chrfo phmhr`dtoj iohroj udtuc tufuod phmahr`odeoyodod umum shloro eha`j hnhct`n iod hn`s`hd shfoeod ihdgod procthc a`sd`s yodgshjot, yodg phdghekeooddyo i`eocucod ahriosorcod chwhdodgod yodg i`ihehgos`codkehj chpoeo iohroj.
(1) AEXI mhrupocod aog`od ior` phrodgcot phmhr`dtoj iohroj yodg i`ahdtuc udtucmhmaodtu phdlopo`od tufuod phmhr`dtoj iohroj, ihdgod stotus jucum t`ioc thrp`sojior` phmhr`dtoj iohroj.
() Qhdlodo chrfo iod odggorod shrto eopkrod chuodgod iod c`dhrfo AEXI i`susud iodi`sof`cod shaogo` aog`od yodg t`ioc thrp`sojcod ior` rhdlodo chrfo iod odggorod shrtoeopkrod chuodgod iod c`dhrfo phmhr`dtoj iohroj.
(7) Ioeom mhdyhehdggorocod iod mhd`dgcotcod eoyodod chpoio mosyorocot, AEXI
i`ahr`cod nehcs`a`eetos ioeom phdghekeood chuodgoddyo.
Aog`odChiuo Yufuod
Rosoe
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(1) Rheoyodod umum shaogo`modo i`mocsui poio oyot (?), ahrjuaudgod ihdgod6
o. phdyhi`ood aorodg iod/otou foso eoyodod umum udtuc mhd`dgcotcod cuoe`tos iodcuodt`tos pheoyodod mosyorocot3
a. phdghekeood w`eoyoj/cowosod thrthdtu udtuc tufuod mhd`dgcotcod phrhckdkm`odmosyorocot otou eoyodod umum3 iod/otou
l. phdghekeood iodo cjusus ioeom rodgco mhd`dgcotcod hckdkm` iod/otoupheoyodod chpoio mosyorocot.
Rosoe >
(?) Rhdyhi`ood aorodg iod/otou foso eoyodod umum, shaogo`modo i`mocsui ioeom Rosoe8 oyot (1) jurun o, i`utomocod udtuc pheoyodod chshjotod.
(1) Rhdyhi`ood aorodg iod/otou foso eoyodod umum shaogo`modo i`mocsui poio oyot (?),t`ioc ahreocu aog` pheoyodod umum yodg jodyo mhrupocod chwhdodgod phmhr`dtojiohroj corhdo chwof`aoddyo ahriosorcod phroturod phrudiodg-udiodgod.
(
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modnoot aog` mosyorocot3
a. pkeo toto chekeo3
l. rhdlodo strothg`s a`sd`s3
i. stodior pheoyodod m`d`moe3
h. eopkrod chuodgod pkckc otou prkgdkso/prkyhcs` eopkrod chuodgod3 iod
n. eopkrod oui`t throcj`r otou phrdyotood ahrshi`o udtuc i`oui`t shloro `dihphdihd.
Rosoe ?1
(?) \urot phrdyotood chsodggupod udtuc mhd`dgcotcod c`dhrfo shaogo`modo i`mocsuiioeom Rosoe ?? jurun o, udtuc AEXI-\CRI i`auot kehj chpoeo \CRI iod i`chtoju`kehj shcrhtor`s iohroj.
(1) \urot phrdyotood chsodggupod udtuc mhd`dgcotcod c`dhrfo shaogo`modo i`mocsuiioeom Rosoe ?? jurun o, udtuc AEXI-Xd`t Chrfo i`auot kehj chpoeo Xd`t Chrfo iodi`chtoju` kehj chpoeo \CRI.
(
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Rosoe ?7
(?) Eopkrod oui`t throcj`r shaogo`modo i`mocsui ioeom Rosoe ?? jurun n, mhrupocodeopkrod oui`t otos eopkrod chuodgod tojud throcj`r kehj oui`tkr hcsthrdoe, shaheum\CRI otou Xd`t Chrfo i`usuecod udtuc mhdhropcod RRC-AEXI.
(1) Ioeom joe oui`t throcj`r shaogo`modo i`mocsui poio oyot (?), aheum thrshi`o, chpoeo\CRI otou chpoeo Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI i`wof`acod mhmauot
surot phrdyotood ahrshi`o udtuc i`oui`t shloro `dihphdihd.(
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Rosoe 1?
(?) Rhdhropod, phd`dgcotod, phdurudod, iod phdloautod stotus RRC-AEXI i`thtopcodihdgod chputusod chpoeo iohroj ahriosorcod jos`e phd`eo`od shaogo`modo i`mocsuiioeom Rosoe 12 oyot (1).
(1) Chputusod chpoeo iohroj shaogo`modo i`mocsui poio oyot (?), i`sompo`cod chpoio
p`mp`dod IRQI.(
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Rosoe 11
(?) Rhdhtopod phrshtufuod/phdkeocod phdhropod otou phd`dgcotod, stotus RRC-AEXIshaogoemodo i`mocsui ioeom Rosoe 1? oyot (?), poe`dg eomaot < (t`go) aueod shfocusueod i`thr`mo chpoeo iohroj shloro ehdgcop.
(1) Opoa`eo ioeom woctu < (t`go) au`od shaogo`modo i`mocsui poio oyot (?), chpoeo iohroj
t`ioc mhdhtopcod chputusod, usueod i`odggop i`shtufu`.(
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poio oyot (
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(1) Ocudtoa`e`tos shaogo`modo i`mocsui ioeom Rosoe
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n. mhdyompo`cod iod mhmphrtodggudgfowoacod c`dhrfo kphros`kdoe shrto chuodgodAEXI chpoio chpoeo iohroj.
(1) Rhm`mp`d AEXI ioeom mheocsodocod tugos iod chwof`aod shaogo`modo i`mocsuipoio oyot (?), mhmpudyo` nudgs` shaogo` phdodggudgfowoa umum kphros`kdoe iodchuodgod AEXI.
Rosoe
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(9) Ioeom joe phm`mp`d AEXI-Xd`t Chrfo shaogo`modo i`mocsui poio oyot (?), ahrosoeior` dkd RD\, phfoaot chuodgod AEXI wof`a ahrosoe ior` RD\ yodg mhrupocod phfoaotcuoso phdggudo odggorod/aorodg iohroj poio \CRI `diucdyo.
Rosoe 91
Rhdgodgcotod iod phmahrjhdt`od phfoaot phdghekeo iod phgowo` AEXI yodg ahrosoe ior`dkd RD\, i`otur eha`j eodfut ihdgod chputusod chpoeo iohroj.
AOA ^IHWOD RHDGOWO\
Rosoe 9
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(
(?) Moso foaotod odggkto ihwod phdgowos i`thtopcod sheomo 8 (e`mo) tojud, iod iopoti`odgcot chmaoe` udtuc sotu coe` moso foaotod ahr`cutdyo.
(1) Odggkto ihwod phdgowos iopot i`ahrjhdt`cod shaheum woctudyo kehj chpoeo iohroj.
(
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AEXI iopot i`ahr`cod rhmudhros` shsuo` ihdgod t`dgcot todggudgfowoa iod tudtutodprknhs`kdoe`smh yodg i`phreucod.
(1) Qhmudhros` shaogo`modo i`mocsui poio oyot (?), mhrupocod `maoeod chrfo yodgiopot ahrupo gof`, tudfodgod thtop, jkdkror`um, `dshdt`n, akdus otos prhstos`, phsodgkd,iod/otou phds`ud.
(
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pueuj phrshd) ior` rhmudhros`/jkdkror`um aueod throcj`r yodg ahreocu shfoc todggoei`ahrjhdt`cod sompo` ihdgod i`thtopcoddyo chputusod ihn`d`t`n thdtodg foaotod yodgahrsodgcutod.
(1) Aog` phfoaot phdghekeo ahrstotus RD\ yodg i`ahrjhdt`cod shmhdtoro ior` Foaotoddyoshaogo`modo i`mocsui poio oyot (?), mhmphrkehj phdgjos`eod shahsor 82% (e`mopueuj phrshd) ior` rhmudhros` aueod throcj`r i` AEXI shfoc todggoe i`ahrjhdt`cod otoushahsor gof` RD\ ahriosorcod surot chputusod podgcot throcj`r.
AOA ^@@@\YODIOQ RHEOPODOD M@D@MOE
Rosoe 88
(?) Xdtuc mhdfom`d chthrshi`ood, chthrfodgcouod iod cuoe`tos pheoyodod umum yodgi`ahr`cod kehj AEXI, chpoeo iohroj mhdhtopcod stodior pheoyodod m`d`moe AEXIihdgod phroturod chpoeo iohroj.
(1) \todior pheoyodod m`d`moe shaogo`modo i`mocsui poio oyot (?), iopot i`usuecod kehjphm`mp`d AEXI.
(
(?) \todior pheoyodod m`d`moe jorus mhmhduj` phrsyorotod6
o. nkcus poio fhd`s pheoyodod3
a. thrucur3
l. iopot i`lopo`3
i. rhehvod iod iopot i`odioecod3 iod
h. thpot woctu.
(1) Nkcus poio fhd`s pheoyodod shaogo`modo i`mocsui poio oyot (?) jurun o,mhdgutomocod chg`otod pheoyodod yodg mhdudfodg thrwufuidyo tugos iod nudgseAEXI.
() Yhpot woctu shaogo`modo i`mocsui poio oyot (?) jurun h, mhrupocod chshsuo`od
foiwoe iod chg`otod ph`oyodod yodg theoj i`thtopcod.
AOA @ZYOQ@N EOPODOD
Rosoe 87
(?) AEXI iopot mhmudgut a`oyo chpoio mosyorocot shaogo` `maoeod otos aorodgiod/otou foso eoyodod yodg i`ahr`cod.
(1) @maoeod otos aorodg iod/otou foso eoyodod shaogo`modo i`mocsui poio oyot (?),i`thtopcod ioeom ahdtuc tor`n yodg i`susud otos iosor phrj`tudgod a`oyo sotuod phr ud`teoyodod otou jos`e phr `dvhstos` iodo.
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(2
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jurun a, iopot ahrupo j`aoj thr`cot iod j`aoj t`ioc thr`cot.
(2 jurun l,iopot ahrupo phrkehjod ior` chrfosomo kphros`kdoe, shwo mhdyhwo iod usojo eo`ddyoyodg mhdiucudg tugos iod nudgs` AEXI.
(9) Rhdiopotod AEXI yodg ahrsumahr ior` ORAI shaogo`modo i`mocsui ioeom Rosoe >2jurun i, ahrupo phdiopotod yodg ahrosoe ior` ktkr`sos` crhi`t odggorod phmhr`dtojiohroj aucod ior` chg`otod phma`oyood ORAI.
(8) Rhdiopotod AEXI yodg ahrsumahr ior` ORAD shaogo`modo i`mocsui ioeom Rosoe >2jurun h, iopot ahrupo phdiopotod yodg ahrosoe ior` phmhr`dtoj ioeom rodgcopheocsodood ihckdshdtros` iod/otou tugos phmaodtuod iod eo`d-eo`d.
(>) AEXI ioeom mheocsodocod odggorod ihckdshdtros` iod/otou tugos phmaodtuodshaogo`modo i`mocsui poio oyot (8), prkshs phdghekeood chuodgod i`shehdggorocodshloro thrp`soj ahriosorcod chthdtuod yodg ahreocu ioeom pheocsodood ORAD.
(7) Eo`d-eo`d phdiopotod AEXI yodg soj shaogo`modo i`mocsui ioeom Rosoe >2 jurun n,odtoro eo`d6o. jos`e phdfuoeod chcoyood yodg t`ioc i`p`sojcod3a. jos`e phmodnootod chcoyood3
l. foso g`rk3i. phdiopotod audgo3h. chudtudgod she`s`j d`eo` tucor rup`oj thrjoiop moto uodg os`dg3n. ckm`s`, pktkdgod otoupud ahdtuc eo`d shaogo` oc`aot ior` phdfuoeod iod/otou
phdgoiood aorodg iod/otou foso kehj AEXI3g. jos`e `dvhstos`.
Rosoe >1
(?) \heuruj phdiopotod AEXI shaogo`modo i`mocsui ioeom Rosoe >2 chluoe` yodg ahrosoeior` j`aoj thr`cot, iopot i`chekeo eodgsudg udtuc mhma`oyo` phdgheuorod AEXI shsuo`QAO.
(1) J`aoj thr`cot shaogo`modo i`mocsui poio oyot (?), i`phreocucod shsuo` phrudtucoddyo.(2 jurun o, jurun a,
jurun l, iod jurun n, i`eocsodocod mheoeu` rhchd`dg cos AEXI iod i`lotot ioeom ckihrhchd`dg chekmpkc phdiopotod ose` iohroj poio fhd`s eo`d-eo`d phdiopotod ose` iohrojyodg soj ihdgod kayhc phdiopotod AEXI.
(9) \heuruj phdiopotod shaogo`modo i`mocsui poio oyot (
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Rosoe >9
(?) A`oyo kphros`kdoe shaogo`modo i`mocsui ioeom Roso! >< oyot (1), thri`r` ior`6o. a`oyo pheoyodod3 ioda. a`oyo umum iod oim`d`stros`.
(1) A`oyo pheoyodod shaogo`modo i`mocsui poio oyot (?) jurun o, mhdlocup sheuruj a`oyokphros`kdoe yodg ahrjuaudgod eodgsudg ihdgod chg`otod pheoyodod.
(< oyot (>
(?) \heuruj phdgheuorod a`oyo AEXI yodg ahrsumahr shaogo`modo i`mocsui ioeom Rosoe>2 jurun o, jurun a, jurun l, iod jurun n i`sompo`cod chpoio RRCI sht`op tr`wueod.
(1) \heuruj phdgheuorod a`oyo AEXI yodg ahrsumahr shaogo`modo i`mocsui poio oyot(?), i`eocucod ihdghd mhdhra`tcod \RM Rhdghsojod yodg ieeomp`re ihdgod \urotRhrdyotood Yodggudgfowoa (\RYF).
(7
(?) Rhdgheuorod a`oyo AEXI i`ahr`cod nehcs`a`e`tos ihdgod mhmphrt`maodgcod vkeumhchg`otod pheoyodod.
(1) Nehcs`a`e`tos phdgheuorod a`oyo AEXI shaogo`modo i`mocsui poio oyot (?), mhrupocodphdgheuorod a`oyo yodg i`shsuo`cod iod s`gd`n`cod ihdgod phruaojod phdiopotodioeom omaodg aotos QAOyodg theoj i`thtopcod shloro ihn`d`t`n.
(
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(9) Nehcs`a`e`tos phdgheuorod a`oyo AEXI shaogo`modo i`mocsui poio oyot (?), t`iocahreocu udtuc AEXI ahrtojop.
(8) Ioeom joe thrfoi` chcurodgod odggorod, AEXI mhdgofucod usueod tomaojod odggorodior` ORAI chpoio RRCI mheoeu` \hcrhtor`s Iohroj/Chpoeo \CRI.
Rosoe >:
(?) Omaodg aotos QAO shaogo`modo i`mocsui ioeom Rosoe >7 oyot (1), i`thtopcodihdgod ahsorod phrshdtosh.
(1) Ahsorod phrshdtosh shaogo`modo i`mocsui poio oyot (?), i`thdtucod ihdgodmhmphrt`maodgcod neuctuos` chg`otod kphros`kdoe AEXI.
(0
(?) AEXI mhdyusud Qhdstro A`sd`s AEXI.
(1) Qhdstro a`sd`s AEXI shaogo`modo i`mocsui poio oyot (?), mhdlocup phrdyotood v`s`,m`s`, prkgrom strothg`s, phdgucurod phdlopo`od c`dhrfo, rhdlodo phdlopo`od e`mo
tojudod iod prkyhcs` chuodgod e`mo tojudod AEXI.() Rhdgucurod phdlopo`od c`dhrfo shaogo`modo i`mocsui poio oyot (1), mhmuotphdgucurod yodg i`eocucod ihdgod mhdggomaorcod phdlopo`od jos`e chg`otod ihdgodi`shrto` odoe`s`s otos noctkr-noctkr `dthrdoe iod hcsthrdoe yodg mhmphdgoruj` thrlopo`dyoc`dhrfo.
(7) Qhdlodo phdlopo`od e`mo tojudod shaogo`modo i`mocsui poio oyot (1), mhmuotrhdlodo lopo`od c`dhrfo pheoyodod tojudod sheomo 8 (e`mo) tojud.
(:) Rrkyhcs` chuodgod e`mo tojudod shaogo`modo i`mocsui poio oyot (1), mhmuotphrc`rood lopo`od c`dhrfo chuodgod tojudod sheomo 8 (e`mo) tojud.
Rosoe 72
Qhdstro a`sd`s AEXI shaogo`modo i`mocsui ioeord Rosoe >0 oyot (?), i`phrgudocod
shaogo` iosor phdyusudod QAO iod hvoeuos` c`dhrfo.
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Aog`od ChiuoRhdgodggorod
Rosoe 7?
(?) AEXI mhdyusud QAO tojudod yodg ahrphikmod chpoio rhdstro a`sd`s AEXI.
(1) Rhdyusudod QAO shaogo`modo i`mocsui poio oyot (?), i`susud ahriosorcod pr`ds`p
odggorod ahraos`s c`dhrfo, phrj`tudgod ocudtods` a`oyo mhdurut fhd`s eoyodod,chautujod phdiodood iod chmompuod phdiopotod yodg i`phrc`rocod ocod i`thr`moior` mosyorocot, aoiod eo`d, ORAI, ORAD iod sumahr-sumahr phdiopotod AEXIeo`ddyo.
Rosoe 71
QAO mhrupocod phdfoaorod eha`j eodfut ior` prkgrom iod chg`otod AEXI ihdgodahrphikmod poio phdghekeood chuodgod AEXI.
Rosoe 7) Odggorod phdiopotod iod a`oyo shaogo`modo i`mocsui ioeom Rosoe 7< oyot (?) jurunn, mhrupocod rhdlodo odggorod udtuc sheuruj chg`otod tojudod yodg i`dyotocod ioeomsotuod uodg yodg thrlhrm`d ior` rhdlodo phdiopotod iod a`oyo.
(7) Ahsorod phrshdtosh omaodg aotos shaogo`modo i`mocsui ioeom Rosoe 7< oyot (?)jurun g, mhrupocod ahsorod phrshdtosh phruaojod odggorod ahrsumahr ior`phdiopotod kphros`kdoe yodg i`phrchdodcod iod i`thdtucod ihdgodmhmphrt`maodgcod neuctuos` chg`otod kphros`kdoe AEXI.
(:) Rrkgdkso eopkrod chuodgod shaogo`modo i`mocsui ioeom Rosoe 7< oyot (?) jurun j,mhrupocod phrc`rood rhoe`sos` chuodgod tojud ahrfoeod shphrt` thrlhrm`d poio eopkrodkphros`kdoe, dhrolo, iod eopkrod orus cos.
(0) Rhrc`rood mofu (nkrwori hst`moth) shaogo`modo i`mocsui ioeom Rosoe 7< oyot (?) jurun`, mhrupocod phrj`tudgod chautujod iodo udtuc tojud odggorod ahr`cutdyo ior` tojudyodg i`rhdlodocod gudo mhmost`cod chs`domaudgod prkgrom iod chg`otod yodg theoji`shtufu` iod mhdfoi` iosor phdyusudod odggorod tojud ahr`cutdyo
(?2) Qhdlodo phdgheuorod `dvhstos`/mkioe shaogo`modo i`mocsui ioeom Rosoe 7< oyot (?)jurun f,mhrupocod rhdlodo phdgheuorod iodo udtuc mhmphrkehj osht thtop.
(??) Q`dgcosod phdiopotod iod a`oyo udtuc ckdske`ios` ihdgod QCO-\CRI/ORAIshaogo`modo i`mocsui ioeom Rosoe 7< oyot (?) jurun c, mhrupocod r`dgcosodphdiopotod iod a`oyo ioeom QAO yodg i`shsuo`cod ihdgod nkrmot QCO-\CRI/ORAI.
Rosoe 78
(?) Xdtuc AEXI-\CRI, QAO shaogo`modo i`mocsui ioeom Rosoe 71 i`sof`cod shaogo`aog`od yodg t`ioc thrp`sojcod ior` Qodlodgod Rhroturod Iohroj thdtodg ORAI.
(1) Xdtuc AEXI-Xd`t Chrfo, QAO shaogo`modo i`mocsui ioeom Rosoe 71 i`susud iodi`ckdske`ios`cod ihdgod QCO-\CRI.
(
(?) QAO shaogo`modo i`mocsui ioeom Rosoe 78 oyot (?), i`sompo`cod chpoio RRCI.
(1) QAO shaogo`modo i`mocsui ioeom Rosoe 78 oyot (1), i`sompo`cod chpoio chpoeo\CRI udtuc i`aojos shaogo` aog`od ior` QCO-\CRI.
( oyot (?) otou QCO-\CRI ahshrto QAOshaogo`modo i`mocsui ioeom Rosoe 7> oyot (
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(1) QAO ihn`d`t`n shaogo`modo i`mocsui poio oyot (?), i`poco` shaogo` iosor phdyusudodIRO-AEXI udtuc i`ofucod chpoio RRCI.
AOA Z@@RHEOC\ODOOD ODGGOQOD
Aog`od Chsotu
IRO-AEXI
Rosoe :2
(?) IRO-AEXI shaogo`modo i`mocsui ioeom Rosoe 70 oyot (1), mhdlocup odtoro eo`d6o. phdiopotod iod a`oyo3a. prkyhcs` orus cos3l. fumeoj iod cuoe`tos aorodg iod/otou foso yodg ocod i`jos`ecod.
(1) RRCI mhdghsojcod IRO-AEXI shaogo` iosor pheocsodood odggorod.
(
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Aog`od Chiuo
Rhdghekeood Cos
Rosoe :2 jurun o, jurun a, jurun l, iod jurun n, i`eocsodocod mheoeu`
rhchd`dg cos AEXI.
Rosoe :9
(?) Ioeom phdghekeood cos, AEXI mhdyh`hdggorocod6o. phrhdlodood phdhr`mood iod phdgheuorod cos3a. phmudgutod phdiopotod otou tog`jod3l. phdy`mpodod cos iod mhdghekeo rhchd`dg aodc3i. phmaoyorod3h. phrkehjod sumahr iodo udtuc mhdutup ihn`s`t fodgco phdihc3 iodn. phmodnootod surpeus cos fodgco phdihc udtuc mhmphrkehj phdiopotod tomaojod.
(1) Rhdhr`mood AEXI poio sht`op jor` i`shtkrcod sheurujdyo ch rhchd`dg cos AEXI iod
i`eopkrcod chpoio phfoaot chuodgod AEXI.
Aog`od Cht`goRhdghekeood R`utodg iod Xtodg
Rosoe :8
(?) AEXI iopot mhmahr`cod p`utodg shjuaudgod ihdgod phdyhrojod aorodg, foso,iod/otou trodsocs` yodg ahrjuaudgod eodgsudg moupud t`ioc eodgsudg ihdgod chg`otodAEXI.
(1) R`utodg i`chekeo shloro thrt`a, hn`s`hd, hckdkm`s, trodsporod, iod ahrtodggudg fowoashrto iopot mhmahr`cod d`eo` tomaoj, shsuo` ihdgod pr`ds`p a`sd`s yodg shjot iod
ahriosorcod chthdtuod phroturod phrudiodg-udiodgod.
(
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(9) Rhmodnootod p`dfomod/utodg yodg ahrosoe ior` phr`cotod p`dfomod fodgco phdihcjodyo udtuc a`oyo kphros`kdoe thrmosuc chphreuod mhdutup ihn`s`t cos.
(8) Rhmodnootod p`dfomod/utodg yodg ahrosoe ior` phr`cotod p`dfomod fodgco podfodgjodyo udtuc phdgheuorod `dvhstos`/mkioe.
(>) R`dfomod fodgco podfodg shaogo`modo i`mocsui poio oyot (1), threha`j iojueu wof`amhdiopot phrshtufuod chpoeo iohroj.
Rosoe ::
(?) Rhr`cotod p`dfomod i`eocucod kehj phfoaot yodg ahrwhdodg shloro ahrfhdfodg ahriosord`eo` p`dfomod.
(1) Chwhdodgod phr`cotod p`dfomod shaogo`modo i`mocsui poio oyot (?), i`otur ihdgodphroturod chpoeo iohroj.
Rosoe :0
(?) Rhmaoyorod chmaoe` p`dfomod/utodg shaogo`modo i`mocsui ioeom Rosoe :7 oyot (?),mhdfoi` todggudg fowoa AEXI.
(1) Joc tog`j p`dfomod/utodg AEXI mhdfoi` coioeuworso shtheoj 8 (e`mo) tojud shfoc utodgthrshaut fotuj thmpk, chluoe` i`thtopcod eo`d mhdurut udiodg-udiodg.
(
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Rosoe 0
(?) Xdtuc mhd`dgcotcod cuoe`tos iod cuodt`tos pheoyodod, AEXI iopot mheocucodchrfosomo ihdgod p`joc eo`d.
(1) Chrfosomo shaogo`modo i`mocsui poio oyot (?), i`eocucod ahriosorcod pr`ds`phn`s`hds`, hnhct`v`tos, hckdkm`s iod soe`dg mhdgudtudgcod.
Rosoe 07
(?) Chrfosomo ihdgod p`joc eo`d shaogo`modo i`mocsui ioeom Rosoe 0> oyot (?), odtoroeo`d6o. chrfosomo kphros`3a. shwo mhdyhwo3l. usojo eo`ddyo yodg mhdudfodg tugos iod nudgs` AEXI.
(1) Chrfosomo kphros` shaogo`modo i`mocsui poio oyot (?) jurun o, mhrupocod phr`cotododtoro AEXI ihdgod p`joc eo`d, rdheoeu` phdghekeood modofhmhd iod prkshskphros`kdoe shloro ahrsomo ihdgod phmaog`od chudtudgod shsuo` chshpocotod chiuoaheoj p`joc.
( mhrupocod phdiopotod AEXI.
(1) Rhdiopotod AEXI shaogo`modo i`mocsui poio oyot (?), iopot i`phrgudocod shloroeodgsudg udtuc mhma`oyo` phdgheuorod shsuo` QAO.
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Aog`od ChhdomRhdgoiood Aorodg iod/otou Foso
Roso@ 00
(?) Rhdgoiood aorodg iod/otou foso poio AEXI i`eocsodocod ahriosorcod chthdtuod yodgahreocu aog` phdgoiood aorodg/foso phmhr`dtoj.
(1) Rhdgoiood aorodg iod/otou foso i`eocucod ahriosorcod pr`ds`p hn`s`hd, hnhct`n,trodsporod, ahrso`dg, oi`e/t`ioc i`scr`m`dot`n, ocudtoahe iod procthc a`sd`s yodg shjot.
Rosoe ?22
(?) AEXI ihdgod stotus phduj iopot i`ahr`cod nehcs`a`e`tos ahrupo phmahaosod shaog`odotou sheurujdyo ior` chthdtuod yodg ahreocu umum aog` phdgoiood aorodg iod/otoufoso phmhr`dtoj shaogo`modo i`mocsui ioeom Rosoe 00 oyot (?), opoa`eo thriopotoeosod hnhct`v`tos iod/otou hn`s`hds`.
(1) Nehcs`a`e`tos shaogo`modo i`mocsui poio oyot (?), i`ahr`cod thrjoiop phdgoioodaorodg iod/otou foso yodg sumahr iododyo ahrosoe ior`6o. foso eoyodod3a. j`aoj t`ioc thr`cot3
l. jos`e chrfo somo ihdgod p`joc eo`d3 iodi. eo`d-eo`d phdiopotod AEXI yodg soj.
Rosoe ?2?
(?) Rhdgoiood aorodg iod/otou foso shaogo`modo i`mocsui ioeom Rosoe 00 oyot (1),ahriosorcod chthdtuod phdgoiood aorodg iod/otou foso yodg i`thtopcod kehj phm`mp`dAEXI iod i`shtufu` chpoeo iohroj.
(1) Chthdtuod phdgoiood aorodg iod/otou foso yodg i`thtopcod phm`mp`d AEXIshaogo`modo i`mocsui poio oyot (?), jorus iopot mhdfom`d chthrshi`ood aorodgiod/otou foso yodg eha`j ahrmutu, `ha`j muroj, prkshs phdgoiood yodg shihrjodo iodlhpot shrto muioj mhdyhsuo`cod ihdgod chautujod udtuc mhdiucudg cheodlorod
pheoyodod AEXI.
Rosoe ?21
Rhdgoiood aorodg iod/otou foso yodg iododyo ahrosoe ior` j`aoj thr`cot iopot i`eocucodihdgod mhdg`cut` chthdtuod phdgoiood ior` phmahr` j`aoj, otou chthdtuod phdgoioodaorodg iod/otou foso yodg ahreocu aog` AEXI shpodfodg i`shtufu` phmahr` j`aoj.
Rosoe ?2
Rhma`dood iod phdgowosod thrjoiop AEXI yodg mhm`e`c` d`eo` kmsht tojudod iod d`eo`osht mhdurut dhrolo shaogo`modo i`mocsui ioeom Rosoe 9
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o. prkgrom iod chg`otod pheoyodod iosor mosyorocot yodg odggoroddyo aheumthrshi`o ioeom tojud odggorod ahrfoeod3 iod
a. chphreuod mhdihsoc eo`ddyo yodg opoa`eo i`tudio ocod mhd`mauecod chrug`od yodgeha`j ahsor aog` phmhr`dtoj iohroj iod mosyorocot.
(9) A`oyo kphros`kdoe AEXI shaogo`modo i`mocsui poio oyot (?), shtheoj phruaojodORAI iopot i`a`oyo` ior` ORAI tojud odggorod ahrfoeod.
Rosoe ?
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EOMR@QOD @ 6 RHQOYXQOD MHDYHQ@ IOEOM DHGHQ@DKMKQ 6 >? YOJXD 1227YODGGOE 6 7 DKRHMAHQ 1227
NKQMOYRHQDPOYOOD CH\ODGGXROD XDYXC MHD@DGCOYCOD C@DHQFORHMHQ@DYOJ RQK^@D\@/COAXROYHD/CKYO ...............
?
...................................................................................... 1
RHQDPOYOODCH\ODGGXROD XDYXC MHD@DGCOYCOD C@DHQFO
Podg ahrtodio todgod i` aowoj `d`6
Domo 6 ........................................................................................
H-mo`e 6 ..........................................................................................
7
Mhdyotocod ihdgod shahdordyo aojwo .................: sodggup udtuc mheocsodocod joe-joe
shaogo` ahr`cut6?. mhdhropcod stodior pheoyodod m`d`moe31. mhd`dgcotcod modnoot eoyodod aog` mosyorocot3i``s` dkmkr thehpkd/nox \CRI/Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI.
7i``s` h-mo`e\CRI/Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI.
:i``s` domo \CRI/Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI.
0i``s` thmpot, todggoe, aueod iod tojud surot phrdyotood i`auot.
MHDYHQ@ IOEOM DHGHQ@,
Yti.
J. MOQI@PODYK
(todio todgod)
(domo ehdgcop)D@R................
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EOMR@QOD @@ 6 RHQOYXQOD MHDYHQ@ IOEOM DHGHQ@
DKMKQ 6 >? YOJXD 1227
YODGGOE 6 7 DKRHMAHQ 1227
NKQMOY RHQDPOYOOD AHQ\HI@O I@OXI@Y \HLOQO @DIHRHDIHD
RHMHQ@DYOJ RQK^@D\@/COAXROYHD/CKYO ...............?
...................................................................... ............ 1
RHQDPOYOODAHQ\HI@O I@OXI@Y \HLOQO @DIHRHDIHD
Podg ahrtodio todgod i` aowoj `d`6Domo 6 ............................................................................................
H-mo`e 6 ............................................................................................
7
Mhdyotocod ihdgod shahdordyo aojwo udtuc mhmhduj` soeoj sotu phrsyorotod
oim`destros` ioeom rodgco mhdhropcod Rkeo Rhdghekeood Chuodgod Aoiod Eoyodod Xmum Iohroj
(RRC-AEXI) shaogo`modo i`otur ioeom Rosoe ?: Rhroturod Mhdthr` Ioeom Dhghr` Dkmkr...... Yojud
1227 thdtodg Rhikmod Yhcd`s Rhdghekeood Chuodgod Aoiod Eoyodod
Xmum Iohroj,...................*ahrshi`o udtuc i`oui`t shloro `dihphdihd.
Ihm`c`od phrdyotood `d` com` auot ihdgod shahdordyo, ihdgod phduj chsoiorod iod roso
todggudg fowoa shrto t`ioc oio udsur pocsood ior` p`joc modopud.
...............................................12..0
\CRI/Xd`t Chrfo yodg ocod
mhdhropcod RRC-AEXI
Mhdghtoju`,
\hcrhtor`s Iohroj/Chpoeo \CRI
(domo ehdgcop) (domo ehdgcop)D@R................. D@R.................
Chthrodgod6------------------------------------?i``s` domo Rrkv`ds`/ Coaupothd/ Ckto.
1i``s` domo \CRI /Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI.
i``s` dkmkr thehpkd/nox \CRI/Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI.
7i``s` h-mo`e\CRI/Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI.
:i``s` domo \CRI/Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI.
0i``s` thmpot, todggoe, aueod iod tojud surot phrdyotood i`auot.
MHDYHQ@ IOEOM DHGHQ@,
Yti.
J. MOQI@PODYK
(todio todgod lop (todio todgod)
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EOMR@QOD @@@ 6 RHQOYXQOD MHDYHQ@ IOEOM DHGHQ@
DKMKQ 6 >? YOJXD 1227
YODGGOE 6 7 DKRHM
Rhmkjkd,
Mhdghtoju`, Chpoeo \CRI/Xd`t Chrfo
\hcrhtor`s Iohroj/Chpoeo \CRI, yodg ocod mhdhropcod RRC-AEXI,
(todio todgod) (todio todgod)
(domo ehdgcop) (domo ehdgcop)
D@R................ D@R..................
Chthrodgod6? i``s` domo Rrkv`ds`/Coaupothd/Ckto
1 i``s` domo \CRI /Xd`t Chrfo yodg ocod mhdhropcod RRC-AEXI
< p`e`j soeoj sotu.
9 p`e`j soeoj sotu
8 i``s` soeoj sotu Eopkrod oui`t tojud throcj`r otou coeou aheum oio, \urot Rhmyotood ahrshi`o
udtuc i`oui`t shloro `dihphdihd,> i``s`, thmpot, todggoe, aueod iod tojud surot phrmkjkdod i`auot.
MHDYHQ@ IOEOM DHGHQ@,
tti
J. MOQI@PODYK
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EOMR@QOD @^ 6 RHQOYXQOD MHDYHQ@ IOEOM DHGHQ@
DKMKQ 6 >? YOJXD 1227YODGGOE 6 7 DKRHMAHQ 1227
NKQMOY EORKQOD RHDIOROYOD AEXI
RHMHQ@DYOJ RQK^@D\@/COAXROYHD/CKYO .?
1
EORKQOD RHDIOROYOD AEXI
YQ@WXEOD ............ YOJXD ....
................... ...............................12....
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7/22/2019 Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2007 Tentang Pedoman Teknis Pengelolaan Keuangan BLUD
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EOMR@QOD ^ 6 RHQOYXQOD MHDYHQ@ IOEOM DHGHQ@DKMKQ 6 >? YOJXD 1227YODGGOE 6 7 DKRHMAHQ 1227
NKQMOY \XQOY RHQDPOYOOD YODGGXDG FOWOA (\RYF)
RQK^@D\@/COAXROYHD/CKYO ...?
1
\XQOY RHQDPOYOOD YODGGXDG FOWOA (\RYF)
\hjuaudgod ihdgod phdgheuorod a`oyo AEXI...... Yr`wueod ............ Yojud.........shahsor Qp........... (.........................................................), yodg ahrosoe ior` phdiopotod 6 FosoEoyodod, J`aoj, Jos`e Chrfosomo iod Rhdiopotod eo`d-eo`d yodg soj, oioeoj todggudg fowoa com`.
Rhdgheuorod a`oyo thrshaut i` otos theoj i`eocsodocod iod i`chekeo ahriosorcod s`sthmphdghdioe`od `dthrd yodg mhmoio` ioeom chrodgco pheocsodood IRO, iod i`aucucod shsuo`ihdgod \todior Ocudtods` yodg ahreocu poio AEXI iod auct`-auct` phdgheuorod oio poio com`.
Ihm`c`od surot Rhrdyotood `d` i`auot udtuc mhdiopotcod phdghsojod phdgheuorod a`oyoAEXI..........
................... ...............................12....
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7/22/2019 Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2007 Tentang Pedoman Teknis Pengelolaan Keuangan BLUD
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EOMR@QOD ^@ 6 RHQOYXQOD MHDYHQ@ IOEOM DHGHQ@DKMKQ 6 >? YOJXD 1227YODGGOE 6 7 DKRHMAHQ 1227
NKQMOY EORKQOD RHDGHEXOQOD A@OPO AEXI
RHMHQ@DYOJ RQK^@D\@/COAXROYHD/CKYO ...?
1
EORKQOD RHDGHEXOQOD A@OPO AEXI.