Course Public Accounting

The Public Sector Accounting course aims to equip students with a comprehensive understanding of: (1) the characteristics of public sector organizations and budgeting, including government budgets (APBN, APBD, and APB-Des) as instruments for inclusive public service delivery and development; (2) public sector performance measurement to assess the effectiveness and efficiency of government financial management in supporting economic growth, basic services, and equitable welfare; (3) accounting techniques, the structure of financial statements, and the use of accounting information in public sector organizations to enhance transparency, accountability, and the quality of decision-making; and (4) accounting practices in the Central Government and Local Government Finance, providing practical insights into financial governance across different levels of government. This course supports stronger governance and poverty reduction through well-targeted budget management (SDG 1), promotes efficient public spending and a healthy economic environment (SDG 8), and strengthens reliable public financial management systems and institutions as a foundation for sustainable development (SDG 9).

Program Objectives (PO)