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What You Need to Know About Public Sector Accounting from Mardiasmo Akuntansi Sektor Publik.epub



Akuntansi Sektor Publik: What You Need to Know About Mardiasmo Akuntansi Sektor Publik.epub




If you are interested in learning about public sector accounting, you may want to check out Mardiasmo Akuntansi Sektor Publik.epub, a book by Prof. Dr. Mardiasmo, MBA., Ak., CA., a lecturer at Universitas Gadjah Mada and a former bureaucrat and professional accountant. This book covers various topics related to public sector accounting, such as:




Mardiasmo Akuntansi Sektor Publik.epub



  • The role of management accounting and management control systems in the public sector, the concept of strategy formulation, strategic planning, the concept of public sector budgeting and types of public sector budgets, techniques for evaluating public sector investments, determining public service prices, and assessing public sector performance.



  • The techniques of financial accounting in the public sector, such as budget accounting, commitment accounting, and fund accounting.



  • The basis of financial accounting used in the public sector, such as cash basis, cash towards accrual basis, and accrual basis, as well as the financial statements of public sector organizations.



  • The concept and process of auditing in the public sector.



This book is intended for students, practitioners, researchers, and policy makers who want to deepen their understanding of public sector accounting and its implications for public sector management. It is also useful for anyone who wants to prepare for the Public Sector Accountant Certification (CPA-SP) exam.


A Brief Summary of Each Chapter




In this section, we will provide a brief summary of each chapter of Mardiasmo Akuntansi Sektor Publik.epub, based on the table of contents and some online sources .


Chapter 1: Characteristics and Environment of the Public Sector




This chapter introduces the concept and scope of the public sector, as well as its characteristics and environment. It also discusses the differences between the public sector and the private sector, and the challenges and opportunities faced by the public sector in Indonesia.


Chapter 2: The Role of Management Accounting and Management Control Systems in the Public Sector




This chapter explains the role and functions of management accounting and management control systems in the public sector, as well as their relationship with strategic management. It also describes the types and characteristics of management control systems, such as cybernetic systems, planning-programming-budgeting systems, performance measurement systems, and balanced scorecard.


Chapter 3: The Concept of Strategy Formulation in the Public Sector




This chapter discusses the concept and process of strategy formulation in the public sector, as well as the factors that influence it. It also presents some models and tools for strategy formulation, such as SWOT analysis, stakeholder analysis, value chain analysis, and Porter's five forces analysis.


Chapter 4: Strategic Planning in the Public Sector




This chapter describes the concept and benefits of strategic planning in the public sector, as well as the steps and techniques involved. It also provides some examples of strategic planning in various public sector organizations, such as ministries, local governments, state-owned enterprises, and non-governmental organizations.


Chapter 5: The Concept of Public Sector Budgeting




This chapter introduces the concept and objectives of public sector budgeting, as well as its principles and functions. It also explains the budget cycle and its stages, such as preparation, approval, execution, reporting, and evaluation.


Chapter 6: Types of Public Sector Budgets




This chapter presents the types and characteristics of public sector budgets, such as line-item budgeting, performance budgeting, program budgeting, zero-based budgeting, activity-based budgeting, outcome-based budgeting, and gender-responsive budgeting. It also compares their advantages and disadvantages.


Chapter 7: Techniques for Evaluating Public Sector Investments




This chapter discusses the techniques and criteria for evaluating public sector investments, such as net present value (NPV), internal rate of return (IRR), benefit-cost ratio (BCR), payback period (PP), social cost-benefit analysis (SCBA), social rate of return (SRR), shadow pricing, and sensitivity analysis.


Chapter 8: Determining Public Service Prices




This chapter explains the concept and methods of determining public service prices, such as marginal cost pricing, average cost pricing, two-part tariff pricing, peak-load pricing, Ramsey pricing, Lindahl pricing, benefit taxation pricing, cost recovery pricing, subsidy pricing, and social pricing.


Chapter 9: Assessing Public Sector Performance




This chapter describes the concept and importance of assessing public sector performance, as well as the factors that affect it. It also presents some models and indicators for measuring public sector performance, such as efficiency, effectiveness, economy,


quality, equity, responsiveness, accountability, transparency,


and sustainability.


Chapter 10: Financial Accounting Techniques in the Public Sector




This chapter describes the techniques of financial accounting in the public sector, such as budget accounting, commitment accounting, and fund accounting. It also explains the concepts and procedures of recording, classifying, summarizing, and reporting financial transactions and events in the public sector.


Chapter 11: The Basis of Financial Accounting in the Public Sector




This chapter discusses the basis of financial accounting used in the public sector, such as cash basis, cash towards accrual basis, and accrual basis. It also compares their advantages and disadvantages, and their implications for the quality and comparability of financial information.


Chapter 12: Financial Statements of Public Sector Organizations




This chapter presents the financial statements of public sector organizations, such as balance sheet, income statement, cash flow statement, statement of changes in equity, and notes to the financial statements. It also explains the principles and standards for preparing and presenting financial statements in accordance with the Government Accounting Standards (SAP).


Chapter 13: The Concept and Process of Auditing in the Public Sector




This chapter introduces the concept and objectives of auditing in the public sector, as well as its types and scope. It also describes the process and stages of auditing, such as planning, execution, reporting, and follow-up. It also discusses the roles and responsibilities of auditors and auditees in the public sector.


Chapter 14: The Role and Function of the Supreme Audit Board (BPK)




This chapter explains the role and function of the Supreme Audit Board (BPK) as the highest state institution that conducts audits on the management and accountability of state finances. It also discusses the legal basis, organizational structure, authority, and responsibility of the BPK, as well as its audit standards, methods, and reports.


Chapter 15: The Role and Function of the Financial and Development Supervisory Agency (BPKP)




This chapter describes the role and function of the Financial and Development Supervisory Agency (BPKP) as a non-structural government institution that conducts supervision and consultation on financial management and development administration. It also discusses the legal basis, organizational structure, authority, and responsibility of the BPKP, as well as its supervision and consultation services, methods, and reports.


Chapter 16: The Role and Function of Internal Audit Units (SPI)




This chapter introduces the role and function of Internal Audit Units (SPI) as units within public sector organizations that conduct internal audits on the effectiveness and efficiency of internal control systems. It also discusses the legal basis, organizational structure, authority, and responsibility of the SPI, as well as its audit standards, methods, and reports.


Chapter 17: The Role and Function of External Audit Institutions (LAE)




This chapter explains the role and function of External Audit Institutions (LAE) as independent and professional institutions that conduct external audits on the management and accountability of state finances. It also discusses the legal basis, organizational structure, authority, and responsibility of the LAE, as well as their audit standards, methods, and reports.


Chapter 18: The Role and Function of Public Sector Accounting Professional Organizations (OPAP)




This chapter describes the role and function of Public Sector Accounting Professional Organizations (OPAP) as associations that represent and develop the public sector accounting profession. It also discusses the legal basis, organizational structure, authority, and responsibility of the OPAP, as well as their code of ethics, certification program, and continuing professional education.


Chapter 19: The Role and Function of Public Sector Accounting Education Institutions (LPAP)




This chapter introduces the role and function of Public Sector Accounting Education Institutions (LPAP) as educational institutions that provide public sector accounting education and training. It also discusses the legal basis, organizational structure, authority, and responsibility of the LPAP, as well as their curriculum, teaching methods, and evaluation system.


Chapter 20: The Role and Function of Public Sector Accounting Standard-Setting Institutions (LPASP)




This chapter explains the role and function of Public Sector Accounting Standard-Setting Institutions (LPASP) as institutions that develop and issue public sector accounting standards. It also discusses the legal basis, organizational structure, authority, and responsibility of the LPASP, as well as their standard-setting process, criteria, and principles.


Chapter 21: The Development and Implementation of Government Accounting Standards (SAP)




This chapter describes the development and implementation of Government Accounting Standards (SAP) as the accounting standards that apply to all government entities in Indonesia. It also discusses the history, objectives, characteristics, and components of the SAP, as well as the challenges and benefits of adopting the SAP.


Chapter 22: The Development and Implementation of Public Sector Accounting Standards (SAP)




This chapter introduces the development and implementation of Public Sector Accounting Standards (SAP) as the accounting standards that apply to all public sector entities in Indonesia. It also discusses the history, objectives, characteristics, and components of the SAP, as well as the challenges and benefits of adopting the SAP.


Conclusion




In this article, we have discussed the various aspects of public sector accounting, such as its role, function, environment, techniques, basis, standards, and institutions. We have also reviewed the book Mardiasmo Akuntansi Sektor Publik.epub, which provides a comprehensive and updated overview of public sector accounting in Indonesia. We hope that this article has been informative and useful for anyone who wants to learn more about public sector accounting and its implications for public sector management. b99f773239


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