BUPATI BANDUNG PROVINSI JAWA BARAT PERATURAN BUPATI BANDUNG NOMOR 14 TAHUN 2018 TENTANG PERUBAHAN ATAS PERATURAN BUPATI NOMOR 5 9 T A H U N 2017 TENTANG IMPLEMENTASI TRANSAKSI NON TUNAI DI LINGKUNGAN PEMERINTAH KABUPATEN BANDUNG DENGAN RAHMAT TUHAN YANG MAHA ESA BUPATI BANDUNG, Menimbang : a. bahwa Implementasi Transaksi Non Tunai di Lingkungan Pemerintah Kabupaten Bandung telah diatur melalui Peraturan Bupati Nomor 59 Tahun 2017 Tentang Implementasi Transaksi Non Tunai Di Lingkungan Pemerintah Kabupaten Bandung; b. bahwa dalam rangka tertib administrasi pengelolaan keuangan daerah, ketentuan sebagaimana dimaksud pada huruf a p e r l u d i u b a h d a n disesuaikan; c. bahwa berdasarkan pertimbangan sebagaimana dimaksud pada huruf a dan huruf b, perlu menetapkan Peraturan Bupati tentang Perubahan atas P e r a t u r a n B u p a t i N o m o r 59 Tahun 2017 Tentang Implementasi T r a n s a k s i N o n Tunai Di Lingkungan P e m e r i n t a h K a b u p a t e n Bandung; Mengingat : 1. Undang-Undang Nomor 14 Tahun 1950 tentang Pembentukan Daerah-daerah Kabupaten Dalam Lingkungan Propinsi Jawa Barat (Berita Negara Tahun 1950) sebagaimana telah diubah dengan Undang-Undang Nomor 4 Tahun 1968 tentang Pembentukan Kabupaten Purwakarta dan Kabupaten Subang dengan mengubah Undang-Undang Nomor 14 Tahun 1950 tentang Pembentukan Daerah-daerah Kabupaten Dalam Lingkungan Propinsi Jawa Barat (Lembaran Negara Republik Indonesia Tahun 1968 Nomor 31, Tambahan Lembaran Negara R e p u b l i k I n d o n e s i a Nomor 2851); 2. Undang-Undang Republik Indonesia Nomor 28 Tahun 1999 Tentang Penyelenggara Negara yang Bersih dan Bebas dari Korupsi, K o l u s i d a n Nepotisme (Lembaran Negara Republik Indonesia Tahun 1999 Nomor 75, Tambahan Lembaran Negara R e p u b l i k I n d o n e s i a Nomor 3851);
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B U P A T I B A N D U N G P R O V I N S I J A W A B A R A T
P E R A T U R A N B U P A T I B A N D U N G N O M O R 1 4 T A H U N 2 0 1 8
T E N T A N G
P E R U B A H A N A T A S P E R A T U R A N B U P A T I N O M O R 5 9 T A H U N 2 0 1 7 T E N T A N G I M P L E M E N T A S I T R A N S A K S I N O N T U N A I
D I L I N G K U N G A N P E M E R I N T A H K A B U P A T E N B A N D U N G
D E N G A N R A H M A T T U H A N Y A N G M A H A E S A
B U P A T I B A N D U N G , M e n i m b a n g : a . b a h w a I m p l e m e n t a s i T r a n s a k s i N o n T u n a i d i L i n g k u n g a n
P e m e r i n t a h K a b u p a t e n B a n d u n g t e l a h d i a t u r m e l a l u i P e r a t u r a n B u p a t i N o m o r 5 9 T a h u n 2 0 1 7 T e n t a n g I m p l e m e n t a s i T r a n s a k s i N o n T u n a i D i L i n g k u n g a n P e m e r i n t a h K a b u p a t e n B a n d u n g ;
b . b a h w a d a l a m r a n g k a t e r t i b a d m i n i s t r a s i p e n g e l o l a a n k e u a n g a n d a e r a h , k e t e n t u a n s e b a g a i m a n a d i m a k s u d p a d a h u r u f a p e r l u d i u b a h d a n d i s e s u a i k a n ;
c . b a h w a b e r d a s a r k a n p e r t i m b a n g a n s e b a g a i m a n a d i m a k s u d p a d a h u r u f a d a n h u r u f b , p e r l u m e n e t a p k a n P e r a t u r a n B u p a t i t e n t a n g P e r u b a h a n a t a s P e r a t u r a n B u p a t i N o m o r 5 9 T a h u n 2 0 1 7 T e n t a n g I m p l e m e n t a s i T r a n s a k s i N o n T u n a i D i L i n g k u n g a n P e m e r i n t a h K a b u p a t e n B a n d u n g ;
M e n g i n g a t : 1 . U n d a n g - U n d a n g N o m o r 1 4 T a h u n 1 9 5 0 t e n t a n g P e m b e n t u k a n D a e r a h - d a e r a h K a b u p a t e n D a l a m L i n g k u n g a n P r o p i n s i J a w a B a r a t ( B e r i t a N e g a r a T a h u n 1 9 5 0 ) s e b a g a i m a n a t e l a h d i u b a h d e n g a n U n d a n g - U n d a n g N o m o r 4 T a h u n 1 9 6 8 t e n t a n g P e m b e n t u k a n K a b u p a t e n P u r w a k a r t a d a n K a b u p a t e n S u b a n g d e n g a n m e n g u b a h U n d a n g - U n d a n g N o m o r 1 4 T a h u n 1 9 5 0 t e n t a n g P e m b e n t u k a n D a e r a h - d a e r a h K a b u p a t e n D a l a m L i n g k u n g a n P r o p i n s i J a w a B a r a t ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 1 9 6 8 N o m o r 3 1 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 2 8 5 1 ) ;
2 . U n d a n g - U n d a n g R e p u b l i k I n d o n e s i a N o m o r 2 8 T a h u n 1 9 9 9 T e n t a n g P e n y e l e n g g a r a N e g a r a y a n g B e r s i h d a n B e b a s d a r i K o r u p s i , K o l u s i d a n N e p o t i s m e ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 1 9 9 9 N o m o r 7 5 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 3 8 5 1 ) ;
U n d a n g - U n d a n g N o m o r 1 7 T a h u n 2 0 0 3 t e n t a n g K e u a n g a n N e g a r a ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 3 N o m o r 4 7 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 2 8 6 ) ;
U n d a n g - U n d a n g N o m o r 1 T a h u n 2 0 0 4 t e n t a n g P e r b e n d a h a r a a n N e g a r a ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 4 N o m o r 5 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 3 5 5 ) ;
5 . U n d a n g - U n d a n g N o m o r 1 5 T a h u n 2 0 0 4 t e n t a n g P e m e r i k s a a n P e n g e l o l a a n d a n T a n g g u n g J a w a b K e u a n g a n N e g a r a ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 4 N o m o r 6 6 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 4 0 0 ) ;
U n d a n g - U n d a n g N o m o r 2 8 T a h u n 2 0 0 9 t e n t a n g P a j a k D a e r a h d a n R e t r i b u s i D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 9 N o m o r 1 3 0 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 0 4 9 ) ;
U n d a n g - U n d a n g N o m o r 2 3 T a h u n 2 0 1 4 t e n t a n g P e m e r i n t a h a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 4 N o m o r 2 4 4 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 5 8 7 ) s e b a g a i m a n a t e l a h d i u b a h b e b e r a p a k a l i , t e r a k h i r d e n g a n U n d a n g -U n d a n g N o m o r 9 T a h u n 2 0 1 5 t e n t a n g P e r u b a h a n K e d u a a t a s U n d a n g - U n d a n g N o m o r 2 3 T a h u n 2 0 1 4 t e n t a n g P e m e r i n t a h a n D a e r a h ( L e m b a r a n N e g a r a R e p u b i k I n d o n e s i a T a h u n 2 0 1 5 N o m o r 5 8 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 6 7 9 ) ;
P e r a t u r a n P e m e r i n t a h N o m o r 2 3 T a h u n 2 0 0 5 t e n t a n g P e n g e l o l a a n K e u a n g a n B a d a n L a y a n a n U m u m ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 5 N o m o r 4 8 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 5 0 2 ) s e b a g a i m a n a t e l a h d i u b a h d e n g a n P e r a t u r a n P e m e r i n t a h N o m o r 7 4 T a h u n 2 0 1 2 t e n t a n g P e r u b a h a n a t a s P e r a t u r a n P e m e r i n t a h N o m o r 2 3 T a h u n 2 0 0 5 t e n t a n g P e n g e l o l a a n B a d a n L a y a n a n U m u m ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 2 N o m o r 1 7 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 3 4 0 ) ;
P e r a t u r a n P e m e r i n t a h N o m o r 5 5 T a h u n 2 0 0 5 t e n t a n g D a n a P e r i m b a n g a n ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 5 N o m o r 1 3 7 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 5 7 5 ) ;
P e r a t u r a n P e m e r i n t a h N o m o r 5 6 T a h u n 2 0 0 5 t e n t a n g S i s t e m I n f o r m a s i K e u a n g a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 5 N o m o r 1 3 8 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 5 7 6 ) s e b a g a i m a n a d i u b a h d e n g a n P e r a t u r a n P e m e r i n t a h N o m o r 6 5 T a h u n 2 0 1 0 t e n t a n g P e r u b a h a n A t a s P e r a t u r a n P e m e r i n t a h N o m o r 5 6 T a h u n 2 0 0 5 t e n t a n g S i s t e m I n f o r m a s i K e u a n g a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 0 N o m o r 1 1 0 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 1 5 5 ) ;
3
1 1 . P e r a t u r a n P e m e r i n t a h N o m o r 5 8 T a h u n 2 0 0 5 t e n t a n g P e n g e l o l a a n K e u a n g a n D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 5 N o m o r 1 4 0 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 5 7 8 ) ;
1 2 . P e r a t u r a n P e m e r i n t a h N o m o r 2 7 T a h u n 2 0 1 4 t e n t a n g P e n g e l o l a a n B a r a n g M i l i k N e g a r a / D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 4 N o m o r 9 2 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 5 3 3 ) ;
1 3 . P e r a t u r a n P e m e r i n t a h N o m o r 3 9 T a h u n 2 0 0 7 t e n t a n g P e n g e l o l a a n U a n g N e g a r a / D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 0 7 N o m o r 8 3 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 4 7 3 8 ) ;
1 4 . P e r a t u r a n P e m e r i n t a h N o m o r 7 1 T a h u n 2 0 1 0 t e n t a n g S t a n d a r A k u n t a n s i P e m e r i n t a h a n ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 0 N o m o r 1 2 3 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 1 6 5 ) ;
1 5 . P e r a t u r a n P e m e r i n t a h N o m o r 2 T a h u n 2 0 1 2 t e n t a n g H i b a h D a e r a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 2 N o m o r 5 , T a m b a h a n L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a N o m o r 5 2 7 2 ) ;
1 6 . P e r a t u r a n P r e s i d e n N o m o r 5 4 T a h u n 2 0 1 0 t e n t a n g P e n g a d a a n B a r a n g / J a s a P e m e r i n t a h s e b a g a i m a n a t e l a h b e b e r a p a k a l i d i u b a h , t e r a k h i r d e n g a n P e r a t u r a n P r e s i d e n N o m o r 4 T a h u n 2 0 1 5 t e n t a n g P e r u b a h a n K e e m p a t a t a s P e r a t u r a n P r e s i d e n N o m o r 5 4 T a h u n 2 0 1 0 t e n t a n g P e n g a d a a n B a r a n g / J a s a P e m e r i n t a h ( L e m b a r a n N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 5 N o m o r 5 ) ;
1 7 . P e r a t u r a n M e n t e r i D a l a m N e g e r i N o m o r 1 3 T a h u n 2 0 0 6 t e n t a n g P e d o m a n P e n g e l o l a a n K e u a n g a n D a e r a h , s e b a g a i m a n a t e l a h d i u b a h b e b e r a p a k a l i , t e r a k h i r d e n g a n P e r a t u r a n M e n t e r i D a l a m N e g e r i N o m o r 2 1 T a h u n 2 0 1 1 t e n t a n g P e r u b a h a n K e d u a A t a s P e r a t u r a n M e n t e r i d a l a m N e g e r i N o m o r 1 3 T a h u n 2 0 0 6 t e n t a n g P e d o m a n P e n g e l o l a a n K e u a n g a n D a e r a h ( B e r i t a N e g a r a R e p u b l i k I n d o n e s i a T a h u n 2 0 1 1 N o m o r 3 1 0 ) ;
1 8 . P e r a t u r a n M e n t e r i D a l a m N e g e r i N o m o r 6 1 T a h u n 2 0 0 7 t e n t a n g P e d o m a n T e k n i s P e n g e l o l a a n K e u a n g a n B a d a n L a y a n a n U m u m D a e r a h ;
1 9 . P e r a t u r a n M e n t e r i D a l a m N e g e r i N o m o r 5 5 T a h u n 2 0 0 8 t e n t a n g T a t a C a r a P e n a t a u s a h a a n d a n P e n y u s u n a n L a p o r a n P e r t a n g g u n g j a w a b a n B e n d a h a r a S e r t a P e n y a m p a i a n n y a ;
2 0 . P e r a t u r a n D a e r a h K a b u p a t e n B a n d u n g N o m o r 2 T a h u n 2 0 0 7 t e n t a n g P o k o k - p o k o k P e n g e l o l a a n K e u a n g a n D a e r a h ( L e m b a r a n D a e r a h K a b u p a t e n B a n d u n g T a h u n 2 0 0 7 N o m o r 2 ) s e b a g a i m a n a t e l a h d i u b a h d e n g a n P e r a t u r a n D a e r a h K a b u p a t e n B a n d u n g N o m o r 9 T a h u n 2 0 1 5 t e n t a n g P e r u b a h a n a t a s P e r a t u r a n D a e r a h K a b u p a t e n B a n d u n g N o m o r 2 T a h u n 2 0 0 7 t e n t a n g P o k o k - p o k o k P e n g e l o l a a n K e u a n g a n D a e r a h ( L e m b a r a n D a e r a h K a b u p a t e n B a n d u n g T a h u n 2 0 1 5 N o m o r 9 ) ;
4
2 1 . P e r a t u r a n D a e r a h K a b u p a t e n B a n d u n g N o m o r 1 2 T a h u n 2 0 1 6 t e n t a n g P e m b e n t u k a n d a n S u s u n a n P e r a n g k a t D a e r a h ( L e m b a r a n D a e r a h K a b u p a t e n B a n d u n g T a h u n 2 0 1 6 N o m o r 1 2 ) ;
2 2 . P e r a t u r a n B u p a t i N o m o r 5 9 T a h u n 2 0 1 7 T e n t a n g I m p l e m e n t a s i T r a n s a k s i N o n T u n a i D i L i n g k u n g a n P e m e r i n t a h K a b u p a t e n B a n d u n g ( B e r i t a D a e r a h K a b u p a t e n B a n d u n g T a h u n 2 0 1 7 N o m o r 5 9 )
M E M U T U S K A N :
M e n e t a p k a n : P E R A T U R A N B U P A T I T E N T A N G P E R U B A H A N A T A S P E R A T U R A N B U P A T I N O M O R 5 9 T A H U N 2 0 1 7 T E N T A N G I M P L E M E N T A S I T R A N S A K S I N O N T U N A I D I L I N G K U N G A N P E M E R I N T A H K A B U P A T E N B A N D U N G .
P a s a l I
K e t e n t u a n P a s a l 6 P e r a t u r a n B u p a t i N o m o r 5 9 T a h u n 2 0 1 7 T e n t a n g I m p l e m e n t a s i T r a n s a k s i N o n T u n a i D i L i n g k u n g a n P e m e r i n t a h K a b u p a t e n B a n d u n g ( B e r i t a D a e r a h K a b u p a t e n B a n d u n g T a h u n 2 0 1 7 N o m o r 5 9 ) , d i u b a h s e b a g a i b e r i k u t :
P a s a l 6
( 1 ) S e t i a p p e n g e l u a r a n b e l a n j a d a e r a h w a j i b d i l a k u k a n d e n g a n T r a n s a k s i N o n T u n a i .
( 2 ) B e l a n j a d a e r a h s e b a g a i m a n a d i m a k s u d p a d a a y a t ( 1 ) m e l i p u t i :
a . B e l a n j a T i d a k L a n g s u n g , m e l i p u t i :
1 . B e l a n j a P e g a w a i ;
2 . B e l a n j a B u n g a ;
3 . B e l a n j a S u b s i d i ;
4 . B e l a n j a H i b a h ;
5 . B e l a n j a B a n t u a n S o s i a l ;
6 . B e l a n j a B a g i H a s h ;
7 . B e l a n j a B a n t u a n K e u a n g a n ; d a n
8 . B e l a n j a t i d a k t e r d u g a .
b . B e l a n j a L a n g s u n g , m e l i p u t i :
1 . B e l a n j a P e g a w a i ;
2 . B e l a n j a B a r a n g / J a s a ; d a n
3 . B e l a n j a M o d a l .
( 3 ) P e n g e l u a r a n b e l a n j a d a e r a h s e c a r a N o n T u n a i s e b a g a i m a n a d i m a k s u d p a d a a y a t ( 1 ) d a n a y a t ( 2 ) d i k e c u a l i k a n u n t u k :
5
a . P e n g e l u a r a n b e l a n j a p e l a y a n a n p a s i e n d i R u m a h S a k i t D a e r a h d a n P u s a t K e s e h a t a n M a s y a r a k a t
b . p e n g e l u a r a n b e l a n j a u n t u k k e p e r l u a n p e n a n g g u l a n g a n p a d a s a a t t e r j a d i b e n c a n a a l a m ;
c . p e n g e l u a r a n b e l a n j a b a r a n g / j a s a k u r a n g d a r i R p . 1 0 . 0 0 0 . 0 0 0 , - ( s e p u l u h j u t a r u p i a h ) p e r t r a n s a k s i .
( 4 ) B e n d a h a r a P e n g e l u a r a n , B e n d a h a r a P e n g e l u a r a n P e m b a n t u , a t a u P e m b a n t u B e n d a h a r a P e n g e l u a r a n w a j i b m e m b u a t d a n m e n y i m p a n b u k t i p e n g e l u a r a n b e l a n j a s e b a g a i m a n a d i m a k s u d p a d a a y a t ( 2 ) .
P a s a l I I
P e r a t u r a n B u p a t i i n i m u l a i b e r l a k u p a d a t a n g g a l 1 M a r e t 2 0 1 8 .
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