PUBLIC SECTOR MANAGEMENT

REFORM
 SEJARAH PERKEMBANGAN
AKUNTANSI SEKTOR PUBLIK
 Tahun 1950-an dan 1960-an sektor publik memainkan peran utama sebagai
pembuat dan pelaksana strategi pembangunan
 Istilah “SEKTOR PUBLIK” mulai dipakai pertama kali pada tahun 1952
 Pada tahun 1970-an, adanya kritikan dan serangan dari pendukung teori
pembangunan radikal menunjukan kesan ingin mempertanyakan kembali peran
sektor publik dalam pembangunan
 Tahun 1980-an reformasi sektor publik dilakukan di negara-negara industri maju –
terutama negara Anglo-Saxon, sebagai jawaban atas berbagai kritikan, 
mengadopsi pendekatan New Public Management (NPM) dan reinventing
government, mengadopsi (dari sektor swasta) mekanisme pasar, kompetisi tender
(Compulsory Competitive Tendering-CCT), dan privatisasi perusahaan-perusahaan
publik
 Perubahan akuntansi dari BASIS KAS menjadi akuntansi BERBASIS AKRUAL
merupakan bagian penting dari proses reformasi sektor publik di negara-negara
Anglo-Saxon
 Tujuan memperkenalkan sistem akuntansi akrual adalah untuk mambantu
meningkatkan transparansi dan memperbaiki efisiensi dan efektifitas sektor publik
 PERSAMAAN SEKTOR PUBLIK
DENGAN SEKTOR SWASTA

 Memberikan informasi mengenai posisi keuangan dan hasil operasi

 Mengikuti prinsip-prinsip dan standar akuntansi yang diterima umum;
Objectivity, Cosistency, Materiality, Full Disclosure
 Merupakan bagian integral sistem ekonomi di suatu negara
 Menghadapi masalah kelangkaan sumber daya (scarcity of resources)
 Proses pengendalian manajemen, termasuk manajemen keuangan;
membutuhkan informasi yang handal dan releven untuk melaksanakan
fungsi manajemen
 Terikat pada peraturan perundangan dan ketentuan hukum
 PERBEDAAN SEKTOR
PUBLIK
DENGAN SEKTOR SWASTA

 Segi kegiatan dan tujuan

 Dalam Akuntansi Pemerintahan terdapat perkiraan anggaran (budgetary
accounting) yang tidak ada dalam akuntansi komersial
 Akuntansi pemerintahan menggunakan akuntansi dana. Dalam
akuntansi komersial, semua aset, kewajiban dan ekuitas merupakan
bagian dari satu dana
 Dalam akuntansi pemerintahan, pengeluaran modal dilaporkan dalam
laporan operasional maupun neraca yang dalam akuntansi komersial
tidak dilaporkan dalam laporan operasional
 Akuntansi pemerintahan sangat dipengaruhi oleh peraturan-peraturan
pemerintah sehingga bersifat lebih kaku (kurang fleksibel) dibandingkan
dengan akuntansi komersial
 AKUNTANSI SEKTOR
PUBLIK
REFORMASI POLITIK (1998)
Tuntutan Clean Governance, Transparence dan Public
Accountability

REFORMASI EKONOMI

REFORMASI
MANAJEMEN
KEUANGAN NEGARA

REFORMASI AKUNTANSI
PEMERINTAHAN
 What is Public Management Reform

• Public management reform consists of

deliberate changes to the structures and
processes of public sector organizations
with the objective of getting them (in some
sense) to run better (Pollit & Bouckaert,
2000)
 The Aspects of Public Management Reform
• Restructuring organization i.e. Right Sizing
• Remuneration system
• Information & communication system i.e. implementing e-
government
• Legal (regulation) system
• Redesign of the process of the organization i.e. Developing
new Standard Operating Procedure (SOP), accompanied
by a good Internal Control System
• Budgetary reform, i.e. using Performance based Budget
• Accounting reform i.e. adoption of accrual accounting &
double entry accounting
• Performance measurement i.e. Key Performance Indicator
The forces to perform public sector reform
• Socio-economic forces
– Global economic forces
– National socio-economic policy
– Socio-demographic change
• Political system
– New Management Idea
– Party political idea
– Pressure from citizen
• Administrative system
– Content of reform package
– Implementation process
– Reforms actually achieved
 Socio-Economic Force Political System
Global Socio New Pressure
Economic Demographic Management from
Force Change Ideas Citizen

National Party
Socio Political
Economic Ideas
Policies

Elite Perceptions of Elite Perceptions of Change Events, e.g.

What Management What Management scandals, disaster
Reforms are Desirable Reforms are Feasible

Content of Reform Package

Implementation Process

Reforms Actually Achieved

Source: Pollit & Bouckaert, (2000, p. 26)

Administrative System
 HISTORY OF NEW PUBLIC MANAGEMENT
• NPM viewed as a modern approach of management in
public sector arose in UK in 1970s as the reaction
toward the insufficiencies of traditional public
administration approach
• Critics towards unsatisfied public sector performance
• Public sector organisations were seen unproductive,
inefficient, always suffer loss, low quality, poor
innovasion and creativity
• These conditions triggered the movement to reform
public sector management
• Then NEW PUBLIC MANAGEMENT emerged
 HISTORY OF NPM
• The notion of New Public Management firstly
introduced by Christopher Hood in 1991

• NPM emphasized decentralisation, devolusion,

and modernized provision of public services
Several Name refer to Modern Public Sector
Management

• Managerialism,
• New Public Management,
• Market-Based Public Administration,
• Post-Bureaucratic Paradigm,
• Entrepreneurial Government
 The Goal of NPM

Improve efficiency and effectiveness in

public sector organization,

Improve responsiveness to stakeholders,

Improve quality of public services

Improve accountability and performance

 The Essence of NPM
• NPM is public sector management theory that
assumed that private sector management practices
are better than management practices in public
sector.
• So, in order to improve its performance, public
sector should adopt practices and management
techniques applied in business sector, for example:
– The adoption of market mechanism,
– Compulsory Competitive Tendering Contract,
– Privatisation of public corporations
Characteristics of NPM by Christopher Hood

1. Profesionalism in public sector

2. The existence of performance standard and
performance measure
3. The emphasis on control of output and outcome
4. Split of organization unit
5. Competition in public sector
6. Adoption of private sector management style into
public sector
7. Discipline and economic used of resources
Characteristics of NPM by Mathiasen (1999)
1. A closer focus on results in terms of efficiency,
effectiveness, and quality of service
2. The replacement of highly centralized, hierarchical
structures by decentralized management environments
where decisions on resource allocation and service delivery
are made closer to the point of delivery
3. The flexibility to explore alternatives to direct public
provision and regulation that might yield more cost-
effective policy outcomes
4. A greater focus on efficiency in the services provided
directly by the public sector, involving the establishment of
productivity targets and the creation of competitive
environments within and among public sector organizations
5. The strengthening of strategic capacities at the center to
guide the evolution of the state and allow it to respond to
external changes and diverse interests automatically
flexibly, and at least cost.
Adoption of business sector management style

Private sector
management model

Need to be efficient and competitive

Cost Efficiency &

Effektiveness
Competitive
Flexible
Adaptive
Responsive
Customer Focus
Reinventing Government by David Osborne & Ted Gaebler

1. Catalytic Government: fokus pada pemberian pengarahan

bukan produksi pelayanan (Steering Rather Than Rowing)
2. Community-Owned Government: Empowering Rather Than
Serving
3. Competitive Government: Injecting Competition into Service
Delivery
4. Mission-Driven Government: Transforming Rule-Driven
Organizations into mission-driven
5. Results-Oriented Government: Funding Outcomes, Not Inputs
6. Customer-Driven Government: Meeting the Needs of the
Customer, Not the Bureaucracy
7. Enterprising Government: Earning Rather Than Spending
8. Anticipatory Government: Prevention Rather Than Cure
9. Decentralized Government: From Hierarchy to Participation
and Teamwork
10.Market-Oriented Government: Leveraging Change Through
the Market