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Course Description
Mata kuliah ini memberikan pengetahuan mengenai praktik Akuntansi Sektor Publik. Pendekatan yang digunakan adalah kasus dan projek.
Program Objectives (PO)
- Mengidentifikasi konsep-konsep yang berlaku dalam akuntansi sektor publik
- Menganalisis proses anggaran dan akuntansi;
- Menemukenali hubungan APBN dan APBD;
- Menerapkan SAP dalam penyusunan laporan Keuangan Daerah
Aktifitas Pembelajaran
-
Pertemuan 1 Membandingkan praktik akuntansi di sektor privat dan sektor publik -
Pertemuan 2 Memetakan riset tentang New Public Management -
Pertemuan 3 Memetakan riset tentang New Public Management -
Pertemuan 4 Menganalisis perbedaan akuntansi berbasis kas dan akrual -
Pertemuan 5 Menganalisis dan menguraikan peran anggaran dalam akuntansi -
Pertemuan 6 Menganalisis dan menguraikan menjelaskan peran anggaran dalam akuntansi -
Pertemuan 7 Menganalisis dan menguraikan konsep teoretis akuntansi (accounting theory) dan pendanaan (fund theory) yang sesuai untuk diterapkan pada lingkungan akuntansi pemerintahan secara mendalam -
Pertemuan 8 UTS -
Pertemuan 9 Menganalisis dan mengindentifikasi fraud dan dysfunctional behaviour budgeting yang terjadi di sektor publik -
Pertemuan 10 Riset mengenai isu kontemporer akuntansi sektor pubik -
Pertemuan 11 Riset mengenai praktik akuntansi di sektor publik -
Pertemuan 12 Riset mengenai praktik akuntansi di sektor publik -
Pertemuan 13 Riset mengenai praktik akuntansi di sektor publik -
Pertemuan 14 Riset mengenai praktik akuntansi di sektor publik -
Pertemuan 15 14.1 Mampu mengembangkan riset pada praktik akuntansi di BUMN dan/atau BUMD -
Pertemuan 16 UAS
References
- 1. Standar Akuntansi Pemerintah
- 12. Nuhu, N. A., Baird, K., & Bala Appuhamilage, A. (2017). The adoption and success of contemporary management accounting practices in the public sector. Asian Review of Accounting, 25(1), 106-126.
- 15. Tarigan, E. P. A., & Nurtanzila, L. (2013). Standar akuntansi pemerintahan dalam mewujudkan akuntabilitas dan transparansi pengelolaan keuangan daerah. JKAP (Jurnal Kebijakan Dan Administrasi Publik), 17(1), 29-45.
- 17. Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management accounting research, 22(1), 36-45.
- 4. Anessi-Pessina, E., Barbera, C., Sicilia, M., & Steccolini, I. (2016). Public sector budgeting: a European review of accounting and public management journals. Accounting, Auditing & Accountability Journal, 29(3), 491-519.
- 10. Jatmiko Wahyu Prabowo, T., Leung, P., & Guthrie, J. (2017). Reforms in public sector accounting and budgeting in Indonesia (2003-2015): Confusions in implementation. Journal of Public Budgeting, Accounting & Financial Management, 29(1), 104-137.
- 5. Arifin, B., Wicaksono, E., Tenrini, R. H., Wardhana, I. W., Setiawan, H., Damayanty, S. A., ... & Handoko, R. (2020). Village fund, village-owned-enterprises, and employment: Evidence from Indonesia. Journal of rural studies, 79, 382-394.
- 13. Nuswantara, D. A., & Maulidi, A. (2017). The efficacy of control environment as fraud deterrence in local government. Management & Marketing, 12(4), 591-613.
- 6. Bhilawa, L., & Kautsar, A. (2018). The determinants of relationship between budgetary participation and budgetary slack. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(2), 155-163.
- 7. Bonolo, 2023. Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects
- 16. ter Bogt, H.J. and Scapens, R.W. (2019),
- 11. Negara, I. Toward Implementation of Accural Basis in Indonesia Government: Key Success Factors. GSTF J Bus Rev 4, 7 (2015). https://doi.org/10.7603/s40706-015-0007-4
- 14. Ryan McDonough, J. Donald Warren; Accounting and the U.S. Constitution: The Evolution of Federal Financial Accounting and Reporting Practices. Journal of Governmental & Nonprofit Accounting 1 January 2022; 11 (1): 87–118. https://doi.org/10.2308/JOGNA-2021-008
- 8. Cuadrado-Ballesteros, B., Citro, F., & Bisogno, M. (2020). The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences, 86(4), 729-748.
- 9. Hatmawan, A. A. (2020). Kritik atas Pelaksanaan Standar Akuntansi Rumah Sakit Syariah. Jurnal Akuntansi Multiparadigma, 11(2), 432-449.
Lecturer
Difficult Things About Education.
$75$10
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