7/23/2019 1 Daftar Isi Keuangan

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Petunjuk Teknis Pengelolaan Keuangan Dana BLM

Sanimas

DAFTAR ISI   i

DAFTAR ISI

DAFTAR ISI................................................................................................ i

DAFTAR SINGKATAN................................................................................. ii

BAB I PENDAHULUAN

1.1. Latar Belakang .........................................................................................1

1.2. Tujuan ......................................................................................................2

1.3. Prinsip Pengelolaan Dana ........................................................................2

1.4. Dasar Hukum ...........................................................................................4

1.5. Pengertian ...............................................................................................5

1.6. Pengguna Petunjuk Teknis.......................................................................7

BAB II MANAJEMEN KEUANGAN

2.1. Sumber Dana ...........................................................................................8

2.2. Penerima dan Penggunaan Dana BLM....................................................9

2.3. Mekanisme Pencairan Dana....................................................................10

2.4. Ketentuan Pengembalian Dana BLM.......................................................14

2.5. Kelebihan Dana BLM...............................................................................15

7/23/2019 1 Daftar Isi Keuangan

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Petunjuk Teknis Pengelolaan Keuangan Dana BLM

Sanimas

i   DAFTAR ISI

2.6. Pencaiaran dan Pembebanan Dana BLM ................................................15

2.7. Mekanisme Pencairan dan Pengololaan Dana BLM................................16

2.8. Pelaporan.................................................................................................18

BAB III PENGELOLAAN DANA BLM OLEH MASYARAKAT

3.1 Pengajuan Dokumen Pencairan Dana .....................................................21

3.2 Tata Cara Penggunaan Dana oleh BKM/LKM dan KSM..........................24

3.3 Pencatatan...............................................................................................26

3.4 Pelaporan Dana BLM ...............................................................................30

3.5 Pengarsipan .............................................................................................32

BAB IV PENUTUP.......................................................................................... 34

LAMPIRAN ........................................................................................................ 35