KOMPARASI AKUNTANSI SEKTOR PUBL

IK DAN SEKTOR PRIVAT

 KELOMPOK 1
MU’THIA WIRDA PHILAZATUS ZUHROH
01 21801082006

TIARA PUTRI MARGIOTA

02 21801082020

CINDY NUR CHOFIFAH

03 21801082033

SHOLIHATUN
04 21801082039

05
 PEMBAHASAN
01 02 03 04 05 06

Perkembangan Tujuan komparasi Asumsi akuntansi Akuntansi sektor Pengambilan Perencanaan dalam
pemikiran akuntansi akuntansi sektor sektor public & public & sektor keputusan akuntansi sektor public &
public & sektor sektor bisnis bisnis sektor public & sektor bisnis
bisnis sektor bisnis

07 08 09 10 11 12

Penganggaran Realisasi Pengadaan Pelaporan dalam Audit dalam Pertanggungjawaban

dalam sektor public anggaran dalam barang dan jasa sektor public & sektor public & dalam sektor public
& sektor bisnis sektor public & dalam sektor sektor bisnis sektor bisnis & sektor bisnis
sektor bisnis public & sektor
bisnis
 01 Image
Insert Your
SEKTOR PUBLIK VERSUS
SEKTOR BISNIS (SWASTA)
Istilah kelompok swasta dan
public bermula dari sejarah
manusia primitive yang mulai
hidup berkelompok dan terjadi
perubahan sedemikian rupa
PERKEMBANGAN
hingga menjadi sekelompok
manusia yang mulai memiliki
pemikiran, social, dan organisasi.
Dimana masyarakat tersebut sejak
dahulu memenuhi kebutuhan
hidup dari segala hal yang ada di
alalm, yang kemudian hari seiring
perkembangan waktu
ketersediaan sumber daya yang
ada dialam semakin sedikit dan
membuat perselisihan antar
kelompok sehingga membentuk
kelompok yang dikemudian hari
Insert Your Image 02 Image
Insert Your
PERLUNYA AKUNTANSI SEKTOR
PUBLIK DIPELAJARI
TERSENDIRI
Akuntansi sektor public dapat
diinterprestasikan sebagai bidang
akuntansi yang secara khusus
membahas penggunaan akuntansi
PEMIKIRAN dalam kegiatan organisasi sektor
public. Secara luas, organisasi
AKUNTANSI sektor public meliputi Lembaga-
Lembaga tinggi negara dan
departemen-departemen
dibawahnya, pemerintah daerah,
BUMN dan BUMD, partai
politik, LSM, Yayasan, dan
Lembaga non profit lainnya.
Akuntansi sektor public itu
sendiri perlu dipelajari secara
tersendiri karena sebagai bagian
dari upaya memenuhi kebutuhan
 Insert Your Image

“TUJUAN KOMPARASI AKUNTANSI SEKTOR PUBLIK VERSUS

AKUNTANSI SEKTOR BISNIS (SWASTA)”

Akuntansi sektor public di Indonesia jauh tertinggal dibandingkan dengan

akuntansi bisnis (swasta). Di sisi lain, karakteristik sektor publik sangat berbeda
dengan sektor swasta, sehingga akuntansi yang diterapkan pada kedua sektor
tersebut juga berbeda dan mempunyai keunikan sendiri. Perbedaan karakter dan
mekanisme pengelolaan di masing-masing organisasi harus diperdalam lagi agar
kinerja masing-masing sektor publik inilah yang menjadi tujuan dari komparasi
akuntansi sektor publik inilah yang menjadi tujuan dari komparasi akuntansi
sektor publik dan organisasi bisnis (swasta).
Asumsi Akuntansi Sektor Public & Sektor Bisnis
Perbedaan motif keuntungan antara akuntansi sektor publik dan akuntansi
swasta. Akuntansi sektor publik hanya memenuhi kebutuhan publik tanpa
motif mencari keuntungan sedangkan akuntansi swasta pasti akan mencari
01 keuntungan sebanyak-banyaknya

02 Dampak yang diharapkan dari pemberian materi

akuntansi sektor publik.

03 Area sektor publikdan peran pemerintah sebagai

organisasi sektor publik terbesar
04
Keunikan karakter akuntansi sektor publik
 Section Break
This text can be replaced with your own text.
 Our Services

35minute Your Text Here Your Text Here

You can simply impress your You can simply impress your
You can simply impress your audience and add a unique zing audience and add a unique zing
audience and add a unique zing and appeal to your Presentations. and appeal to your Presentations.

10minute
Your Text Here Your Text Here
You can simply impress your
You can simply impress your You can simply impress your
audience and add a unique zing
audience and add a unique zing audience and add a unique zing
and appeal to your Presentations. and appeal to your Presentations.
 Our Team Layout
Insert Your Image Insert Your Image Insert Your Image Insert Your Image

Name Here Name Here Name Here Name Here

Programmer Programmer Programmer Programmer
You can simply impress You can simply impress You can simply impress You can simply impress
your audience and add your audience and add your audience and add your audience and add
a unique zing. a unique zing. a unique zing. a unique zing.
Penganggaran Dalam Sektor Public Dan Sektor
Bisnis
Penganggaran

Sektor Publik Sektor Bisnis (Swasta)

Penyusunan anggaran dilakukan Bersama Penyusunan anggaran dilakukan bagian keuangan,

masyarakat dalam perencanaan program. pengelola perusahaan, atau pemilik usaha.
01
Dipublikasikan untukdikritisi dan didiskusikan Tidak dipublikasikan.
oleh masyarakat.
02
Disahkan oleh wakil masyarakat di DPR/D Disahkan oleh pengelola perusahaan atau pemilik
legislative dewan pengurus. usaha.
03
Realisasi Anggaran Dalam Sektor Public Dan Se
ktor Bisnis
Realisasi Anggaran

Sektor Publik Sektor Bisnis (Swasta)

Kualitas untuk memenuhi tujuan pelayanan
organisasi
01
Partisipasi konsumen (masyarakat) selama
proses realisasi anggaran.
Kualitas untuk mendapatkan keuntungan yang lebih
besar
Partisipasi konsumen setelah mendapatkan output
(produk).

02
Pengadaan Barang Dan jasa Dalam Sektor Publi
c Dan Sektor Bisnis
Pengadaan Barang dan Jasa
Sektor Publik
Barang public adalah barang kolektif yang
harus dikuasai oleh negara atau pemerintah.
01 Sifatnya tidak ekslusif
Pada umumnya barang dan jasa diperuntukkan
bagi kepentingan seluruh masyarakat dalam
02 skala luas.
Tujuan pengadaan barang dan jasa public
adalah dipertunjukkan bagi kepentingan
03 seluruh warga dalam skala luas
Sektor Bisnis (Swasta)
Barang swasta adalah barang spesifik yang dimiliki
oleh swasta
Sifatnya ekslusif
Barang dan jasa hanya bisa dinikmati oleh mereka
yang mampu membelinya.
Tujuan pengadaan barang dan jasa adalah
diperuntukkan bagi kepentingan internal organisasi.

04
 Insert Your Image

Your Text Here Your Text Here Your Text Here Your Text Here Your Text Here
You can simply You can simply You can simply You can simply You can simply
impress your impress your impress your impress your impress your
audience and add audience and add audience and add audience and add audience and add
a unique zing and a unique zing and a unique zing and a unique zing and a unique zing and
appeal to your appeal to your appeal to your appeal to your appeal to your
Presentations. Presentations. Presentations. Presentations. Presentations.
 Insert Your Image

Simple PowerPoint
Presentation
Get a modern PowerPoint Presentation that is beautifully designed. Easy to
change colors, photos and Text
Infographic Layout
Your Text Here
Get a modern PowerPoint Presentation that is
beautifully designed.

Your Text Here

Get a modern PowerPoint Presentation that is
beautifully designed.

Your Text Here

Get a modern PowerPoint Presentation that is
beautifully designed.

Your Text Here

Get a modern PowerPoint Presentation that is
beautifully designed.
 Infographic Layout
Your Text Here
Get a modern PowerPoint
Presentation that is beautifully
designed. You can simply
impress your audience and add
a unique zing.
Your Text Here
Get a modern PowerPoint
Presentation that is beautifully
designed. You can simply
impress your audience and add
a unique zing.

Simple
PowerPoint
Your Text Here Your Text Here
Designed
Get a modern PowerPoint Get a modern PowerPoint
Presentation that is beautifully Presentation that is beautifully
designed. You can simply designed. You can simply
impress your audience and add impress your audience and add
a unique zing. a unique zing.
Chart Style Text Here Text Here Text Here Text Here
Easy to change Easy to change Easy to change Easy to change
colors, photos colors, photos colors, photos colors, photos
and Text. and Text. and Text. and Text.

Get a modern PowerPoint Presentation that is beautifully designed. You can simply
impress your audience and add a unique zing and appeal to your Presentations. . Easy
to change colors, photos and Text.

25% 30% 15% 35%

Get a modern PowerPoint Presentation that is beautifully designed. You can simply
impress your audience and add a unique zing and appeal to your Presentations. . Easy
to change colors, photos and Text.
 Insert Your Image Simple PowerPoint
Presentation
Insert Your Image

Your Text Your Text Your Text Your Text

Here Here Here Here
 Infographic Layout
Simple PowerPoint Your Text Here 01
Presentation You can simply impress your
audience and add a unique
Get a modern PowerPoint
zing.
Presentation that is beautifully
designed. Easy to change
Your Text Here
02
colors, photos and Text. You You can simply impress your
can simply impress your audience and add a unique
audience and add a unique zing.
zing and appeal to your Your Text Here 03
Presentations. You can simply impress your
audience and add a unique
zing.
Your Text Here 04
You can simply impress your
audience and add a unique
zing.
Infographic Layout
Simple PowerPoint
Presentation
Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors, photos
and Text. You can simply impress your audience and
add a unique zing and appeal to your Presentations.

Easy to change colors, photos and Text.

Easy to change colors, photos and Text.
Easy to change colors, photos and Text.
Easy to change colors, photos and Text.

Easy to change colors, photos and Text.

Insert Your Image Insert Your Image Insert Your Image
Simple
PowerPoint
Presentation
Your Text Here
You can simply impress your
audience and add a unique zing.

Your Text Here

You can simply impress your
audience and add a unique zing.

Your Text Here

You can simply impress your
audience and add a unique zing.
 Infographic Layout
Get a modern PowerPoint Presentation that is beautifully designed. You can simply
impress your audience and add a unique zing and appeal to your Presentations.
Easy to change colors, photos and
Text.

Get a modern PowerPoint Presentation that is Get a modern PowerPoint Presentation that is
beautifully designed. You can simply impress your beautifully designed. You can simply impress your
audience and add a unique zing and appeal to audience and add a unique zing and appeal to
your Presentations. your Presentations.
 Chart Layout
60% Your Text Here
Get a modern PowerPoint Presentation
that is beautifully designed.
85%
40% Your Text Here
Get a modern PowerPoint Presentation
that is beautifully designed. 60%
55%
55% Your Text Here
Get a modern PowerPoint Presentation 40%
that is beautifully designed.

85% Your Text Here

Get a modern PowerPoint Presentation
that is beautifully designed.
 Insert Your Image

Insert Your Image

Simple
PowerPoint
Presentation
INSERT THE TITLE
OF YOUR PRESENTATION HERE
Get a modern PowerPoint
Presentation that is
beautifully designed. Easy
to change colors, photos and
Text. You can simply impress
your audience and add a
unique zing and appeal to
your Presentations.
 Infographic Layout
Your Text Here Your Text Here Your Text Here
You can simply impress You can simply impress your You can simply impress
your audience and add a audience and add a unique zing. your audience and add a
unique zing. unique zing.

Insert Your Image

Your Text Here Your Text Here

You can simply impress You can simply impress
your audience and add a your audience and add a
unique zing. unique zing.
Chart L Text
Easy to change

ayout
colors, photos
and Text.
Simple PowerPoint
Presentation
Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors,
photos and Text. You can simply impress your
audience and add a unique zing and appeal to
Text your Presentations. You can simply impress
Easy to your audience and add a unique zing and
change appeal to your Presentations. Easy to change
colors, colors, photos and Text. You can simply impress
photos and your audience and add a unique zing and
Text Text. appeal to your Presentations. You can simply
Easy to change impress your audience and add a unique zing
colors, photos and appeal to your Presentations.
and Text.
 Table Layout
Content Content Content Content

Your Text Here Your Text Here Your Text Here Your Text Here

Get a modern Get a modern Get a modern Get a modern

PowerPoint PowerPoint PowerPoint PowerPoint
Presentation that is Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed. beautifully designed.
Easy to change colors, Easy to change colors, Easy to change colors, Easy to change colors,
photos and Text photos and Text photos and Text photos and Text
 Insert Your Image

Simple
PowerPoint Your Text Here
Presentation You can simply impress your
audience and add a unique zing.
INSERT THE TITLE
OF YOUR PRESENTATION HERE

Get a modern PowerPoint

Presentation that is
beautifully designed. Easy Insert Your Image Insert Your Image Your Text Here
to change colors, photos and You can simply impress your
Text. You can simply impress audience and add a unique zing.
your audience and add a
unique zing and appeal to
your Presentations. You can
simply impress your
audience and add a unique
Your Text Here
zing and appeal to your
Presentations. You can simply impress your
audience and add a unique zing.
 Table Layout
Your Text Here Your Text Here Your Text Here Your Text Here

Your Text Here Text Here Text Here Text Here Text Here

Your Text Here Content Content Content Content

Your Text Here Text Here Text Here Text Here Text Here

Your Text Here Content Content Content Content

Your Text Here Text Here Text Here Text Here Text Here
 Worldmap Layout
Simple PowerPoint
Presentation
Get a modern PowerPoint Presentation
that is beautifully designed. Easy to
change colors, photos and Text. You can
simply impress your audience and add a
unique zing and appeal to your
Presentations.

60%
40%
80%
 Insert Your Image

Worldmap La
yout Your Text Here

62K
Simple Presentation
Designed

Get a modern PowerPoint Presentation

that is beautifully designed. Easy to
change colors, photos and Text. You can
simply impress your audience and add a
unique zing and appeal to your
Presentations.
 Columns Layout
Your Text Here
Easy to change colors, photos and Text.
Get a modern PowerPoint Presentation
that is beautifully designed. I hope and I
believe that this Template will your Time,
Money and Reputation. I hope and I
believe that this Template will your Time,
Money and Reputation.
Get a modern PowerPoint Presentation
that is beautifully designed. I hope and I
believe that this Template will your Time,
Money and Reputation.
Your Text Here
Easy to change colors, photos and Text.
Get a modern PowerPoint Presentation
that is beautifully designed. I hope and I
believe that this Template will your Time,
Money and Reputation. I hope and I
believe that this Template will your Time,
Money and Reputation.
Get a modern PowerPoint Presentation
that is beautifully designed. I hope and I
believe that this Template will your Time,
Money and Reputation.
 Columns Layout

Your Text Here Your Text Here Your Text Here

Easy to change colors, Easy to change colors, Easy to change colors,

photos and Text. Get a photos and Text. Get a photos and Text. Get a
modern PowerPoint modern PowerPoint modern PowerPoint
Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed.

Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint

Presentation that is Presentation that is Presentation that is
beautifully designed. I beautifully designed. I beautifully designed. I
hope and I believe that hope and I believe that hope and I believe that
this Template will your this Template will your this Template will your
Time, Money and Time, Money and Time, Money and
Reputation. Reputation. Reputation.
 INSERT THE TITLE
OF YOUR PRESENTATION HERE

Thank you
This text can be replaced with your own text

Insert Your Image

Fully Editable Shapes

01

02

03

04
 Fully Editable Icon Sets : A
You can Resize without
losing quality

You can Change Fill Color &

Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets : B
You can Resize without
losing quality

You can Change Fill Color &

Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets : C
You can Resize without
losing quality

You can Change Fill Color &

Line Color

FREE
PPT
TEMPLATES
www.allppt.com