PUBLIC SECTOR ACCOUNTING

Lecturer: Johan Arifin. SE, M.Si, Ph.D

Course Description
This course is design to assist students to become aware of the variety and complexity of the
financial and accounting arrangements existing in the public sector entities. After passing this
subject the student should be able to:
1) Identify and explain the characteristics that distinguish public sector entities from
business entities
2) Distinguish and compare the objectives of financial reporting for public sector entities
and business entities
3) Explain the basic financial statements, and required supplementary information of
public sector entities relate to their comprehensive annual financial reports
4) Explain the different objectives, measurement focus, and basis of accounting of the
public sector entities

Required Textbooks
1) Rowan Jones and Maurice Pendlebury (2000), Public Sector Accounting , 5th edition,
Prentice Hall. (RJ)
2) Mardiasmo, Akuntansi Sektor Publik, 4th edition, Penerbit Andi, Yogyakarta. (MD)
3) Henley. at all. (1993), Public Sector Accounting and Financial Control , 4th edition,
Chapman and Hall, London. (HL)
4) IAI (2004), Standar Akuntansi Keuangan (SAK-IAI)
5) Indonesian Government Regulation / Act (PP / UU)
6) Public Sector Accounting Articles

AGENDA
TOPICS CHAPTER
Introduction of Public Sector Organization Lecturer/Article
Management Accounting in Public Sector MD-2, RJ-2, HL-3
Management Control Systems in Public Sector MD-3,RJ-2
Public Sector Budgeting MD-4&5, RJ-3,4,5
Investment Appraisal MD-6, RJ-6
Performance Measurement MD-8, RJ-10
Review and Big Case Lecturer
Financial Accounting Theory MD-9, RJ-7
Public Sector Financial Accounting Technique MD-10, RJ-8
Public Sector Accounting Standard SAK-IAI, SAP
Financial Reporting in Public Sector RJ-10
Government Financial Statements PP, UU
Institutional and Legal Environment of Auditing MD-11, RJ-11
Economy, Efficiency, and Effectiveness Auditing MD-11&12, RJ-12
Review and Big Case Lecturer

Grading:
1) Class Participation + Paper 15%
2) Quiz, Take Home Assignment, Attendance 15%
3) Pre-Mid Exam 15%
4) Mid Exam 20%
5) Pre-Final Exam 15%
6) Final Exam 20%