SILABI MATA KULIAH AKUNTANSI SEKTOR PUBLIK PROGRAM STUDI AKUNTANSI (S1) FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS

DIPONEGORO

NO
1

TOPIK
Penjelasan Silabi dan Pendahuluan The nature of Public Sector & government

SUMBER REFERENSI
PUBLIC SECTOR ACCOUNTING Rowan Jones PUBLIC SECTOR ACCOUNTING

KULIAH KE 1

KELOMPOK PENYAJI DOSEN

The nature of the public sector Governance and public management Public finance Public money Accountants and the public sector Performance measurement Non-financial performance measurement Challenges of performance measurement Fundamentals of accounting Elements of accounting Bases of accounting National accounting and government budgeting Budgetary policies and processes The rational control cycle Fiscal years Budgeting for inputs, outputs and outcomes Budgetary processes

2
Rowan Jones PUBLIC SECTOR ACCOUNTING Rowan Jones PUBLIC SECTOR ACCOUNTING Rowan Jones PUBLIC SECTOR ACCOUNTING

5
Rowan Jones

Form and content of budgets Organisational and programme structures Capital budgets Line item incremental budgets Output measurement and outcomes Zero-base reviews Budgetary control Central financial control Devolved forms of financial control Budget reporting

PUBLIC SECTOR ACCOUNTING Rowan Jones

PUBLIC SECTOR ACCOUNTING Rowan Jones PUBLIC SECTOR ACCOUNTING

8 9

UJIAN TENGAH SEMESTER

Costing Organisational units, programmes and products Pricing and reimbursement Incremental changes in output Outsourcing Basic Governmental Accounting Concepts Understanding the Different Bases of Accounting Understanding What Measurement Focuses Are Used by Governments Defining and Understanding the Nature of Assets Defining and Understanding the Nature of Liabilities Defining and Understanding the Nature of Net Assets Understanding Fund Accounting Fund Fundamentals Governmental Funds Proprietary Funds Fiduciary Funds

8
Rowan Jones

10

Governmental Accounting Made Easy

Warren Rappel

11

Governmental Accounting Made Easy

Warren Rappel

10

12

13

Basics of Governmental Financial Statements General-Purpose Financial Statements Managements Discussion and Analysis The Basic Financial Statements Required Supplementary Information Comprehensive Annual Financial Report Understanding the Reporting Entity Background Accountability Focus Financial Reporting Entity Defined Display of Component Units Financial reporting Form and content of published financial reports Accrual accounting: special topics Policymaking Conceptual frameworks Auditing External auditing Financial and regulatory audits Performance audits Internal control Materiality Budget auditing UJIAN AKHIR SEMESTER

Governmental Accounting Made Easy

Warren Rappel

11

Governmental Accounting Made Easy

Warren Rappel PUBLIC SECTOR ACCOUNTING Rowan Jones

12

14

13

6 Mahasiswa yang jumlah kehadirannya kurang. Ditetapkan pada minggu sebelumnya

15

PUBLIC SECTOR ACCOUNTING Rowan Jones

14

16

Buku Acuan: Ruppel, Warren. 2005. Governmental accounting made easy, Published by John Wiley & Sons, Inc., Hoboken, New Jersey. dition

Jones, Rowan and Maurice Pendlebury. 2010. Public Sector Accounting, Sixth Edition, Pearson Education Limited, .Edinburgh Gate Metode Perkuliahan: 1. Kelas dibagi ke dalam beberapa kelompok penyaji 2. Kelompok penyaji menyiapkan translite, dan bahan presentasi (Power Point) sesuai topik yang telah ditetapkan. 3. Translite dan power point dikirim ke email pengampu paling lambat sehari sebelum hari kuliah. 4. Mahasiswa bukan kelompok penyaji membuat ringkasan materi kuliah dalam tulisan tangan dan diserahkan sebelum kuliah dimulai. Komponen Penilaian: 1. Kehadiran 10% (bagi mahasiswa yang tidak memenuhi syarat kehadiran kuliah minimal 75%, dinyatakan tidak lulus). Bagi mahasiswa yang kehadirannya tidak mencapai 100%, sangat sulit untuk mendapatkan nilai A. 2. Tugas harian, terdiri dari tugas harian I dan II dengan masing-masing nilai 15% = 30%. Komponen tugas harian meliputi: a. Bahan kuliah yang disiapkan (tugas) b. Presentasi c. Keaktifan kelas (menjawab, bertanya, dan memberikan komentar). d. Jika tidak mengumpulkan tugas sampai dengan batas waktu yang telah dietapkan, dianggap tidak mengumpulkan tugas. 3. Ujian Tengah Semester 25% 4. Ujian Akhir Semester 35% 5. Ujian Tengah dan Akhir Semester adalah wajib, jika tidak ikut, dinyatakan tidak lulus. 6. Jumlah kehadiran dan tugas harian sangat membantu penilaian akhir.