> For the complete documentation index, see [llms.txt](https://sungrambmjatim.gitbook.io/home/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://sungrambmjatim.gitbook.io/home/siaprka/belanja-barang-dan-jasa/belanja-jasa.md).

# Belanja Jasa

Berdasarkan [Permendagri No 90 Tahun 2019](https://drive.google.com/file/d/1eVTkM3JLyAGq-sJCYvIYGa_YkleHch6R/view?usp=drive_link), Belanja Jasa digunakan untuk mencatat pengadaan jasa
 yang nilai manfaatnya kurang dari 12 bulan
 berupa: 

* Belanja Jasa Kantor
  * [Belanja Jasa Penangggung Jawab Pengelola Keuangan](/home/siaprka/belanja-barang-dan-jasa/belanja-jasa/honorarium-penanggung-jawab-pengelola-keuangan-daerah.md)
  * [Belanja Jasa Pengadaan Barang/Jasa](/home/siaprka/belanja-barang-dan-jasa/belanja-jasa/honorarium-pengadaan-barang-jasa.md)
  * Belanja Jasa Pengelolaan BMD yang Tidak 
    Menghasilkan Pendapatan
  * [Belanja Jasa Pengurus/Penyimpan BMD](/home/siaprka/belanja-barang-dan-jasa/belanja-jasa/honorarium-pengurus-bmd.md)
  * Belanja OS (Tenaga Keamanan, Tenaga Kebersihan, dll.)
  * Tagihan Air, Listrik, Telepon, Kawat, Fax, Internet, Pos
  * Fumigasi
  * Iklan
  * Pembayaran Pajak
  * Penyelenggaraan Acara
  * dll.
* Belanja Jasa Asuransi
* Belanja Sewa
   Rumah/Gedung/Gudang/Parkir
* Belanja Sewa Sarana
   Mobilitas
* Belanja Sewa Alat Berat
* Belanja Sewa Perlengkapan dan Peralatan Kantor
* Belanja Jasa Konsultansi
* Belanja Jasa Ketersediaan Layanan
   (*availibility payment*)
* Belanja Beasiswa Pendidikan 
  PNS
* Belanja Kursus, Pelatihan, Sosialisasi, dan Bimbingan Teknis PNS/PPPK
* insentif 
  pemungutan pajak daerah bagi pegawai non 
  ASN
* insentif pemungutan retribusi
   daerah bagi pegawai non ASN.


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