This document outlines the syllabus for a Public Sector Accounting course offered at Universitas Indonesia. The course aims to provide an understanding of accounting concepts and techniques used in public sector institutions. Over 14 weeks, topics will include regulations and standards, budgeting concepts, financial reporting, and performance evaluation for both government and non-government public institutions. Students will complete group assignments, a midterm exam, and a final exam to assess their understanding of accounting in the public sector.

1. UNIVERSITAS INDONESIA
FACULTY OF ECONOMICS AND BUSINESS
International Undergraduate Program
SYLLABUS
[ACCT 16101] PUBLIC SECTOR ACCOUNTING
Odd Semester 2014/2015
Credit: 3
Prerequisite: ACCT 11103 Introductory Accounting II
Lecturers:
Sonya Oktaviana, M.Ak. [coordinator]
Department of Accounting FEUI
sonya.oktaviana@ymail.com
081319033953 (mobile)
(021)7272425 ext.400 (office)
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2. SUBJECT DESCRIPTION
This subject aims to provide students unique characteristics of public sector institution (PSI),
therefore they understand the accounting concept, principal, and techniques used in PSI.
Topics discussed consist of: progress in regulation, budgeting concept and approach,
accounting theory in public sector, and process in conducting financial report for PSI. This
subject also delivers some topics regarding performance assessment as a main aspect in PSI
as well as initial discussion of accounting concept in government.
SUBJECT OBJECTIVES
On successful completion of this subject, student should be able to:
1. Understand unique characteristics of PSI which are distinctive with other organization
types
2. Understand and analyze some basic concepts of public sector accounting, both in
government institution and other PSI
3. Analyze the law basis and accounting standard for SPI in Indonesia
4. Understand and analyze financial accounting system and process used in PSI
5. Conduct budgeting and financial report cases in PSI
6. Understand various financial reports and PSI performance
In addition, the students will improve the following generic skills:
Generic Skills to be Developed Intensity Level
Low Moderate High
Evaluation of ideas, views, and evidence X
Synthesis of ideas, views, and evidence X
Strategic thinking X
Critical thinking X
Application of theory to financial policy and business decision
X
making
Assessing available information and other information X
Summarize and interpretation of information X
Application of office software X
Statistical reason X
Problem solving skills X
Collaborative learning and teamwork X
Negotiation and bargaining -
Written communication X
Oral communication X
Case analysis X
SUBJECT MATERIALS
Required readings
Akuntansi Sektor Publik, Deddi Nordiawan& A.Hertianti, Penerbit Salemba Empat, edisi ke-2,
2010 (DN)
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3. Recommended References
1. Governmental & Non Profit Accounting, Freeman, Prentice Hall, 9thed, 2009 (FS)
2. Government & Not-For-Profit Accounting, Michael H. Granof, 4nd Edition, Wiley & Son,
2007 (GF)
3. PublikSektor Accounting, R. Jones, Prentice Hall, 5thed, 2000 (JP)
4. International PublikSektor Accounting Standards (IPSAS)
5. PSAK 45, Ikatan Akuntan Indonesia (IAI), 2009 (PSAK)
6. Standar Akuntansi Pemerintah, 2010 (SAP) (PP No.71 tahun 2010)
7. Standar Akuntansi Pemerintah, 2005 (SAP) (PP No.24 tahun 2005)
8. Permendagri No. 22/2011 tentangPedomanPenyusunan APBD tahun 2012
9. PP No. 8.2006 tentang LAKIP Permendagri No. 34 2011 PedomanEvaluasi LAKIP
10. AnalisisLaporanKeuangan Daerah, STAN 2007
11. Audit KinerjaPemerintah Daerah, STAN 2007.
ASSESSMENT
Description
Group assignment and presentation
 Regulation summary 10%
 PSI budgeting 10%
 Government budget analysis 10%
 Performance report analysis 10%
Quiz
Mid Term Exam
Final Exam
Total
Weight (%)
40%
10%
25%
25%
100%
CLASSROOM ORGANIZATION
 one 150 minutes lecturer per week (total 14 weeks)
 one 150 minutes tutorial per week (total 12 weeks)
 Quizzes will be conducted at anytime
 Examination:
o Midterm exam will be closed book, consists of questions comprises the topics from
week 1 to 7
o Final exam will be closed book, covering topics from week 8 to 14
Teaching Method consists of:
Lecture yes
Class discussion yes
Individual project & paper no
Group project & paper yes
Presentation yes
Case analysis yes
Tutorial yes
Laboratory – in class experience exercise no
Computer lab no
Cooperative learning yes
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4. ASSIGNMENT POLICY
Assignment should be handed-in no later than the due date. Any late work will be assessed a
penalty of 5 point a day (max 2 days). Work handed-in later than three days will be marked as 0.
CLASS TIMETABLE
Lectures
Session Topic Reading material
1 Introductory concept of PSI DN 1,FS 1, GF 1
2 Regulations and Standards of PSI, both government and
non-government
DN 2, IPSAS, SAP,
SAK, FS 1, GF1
PP No. 24/2005 and PP
No. 71/2010
3 Public Sector Institutions
DN 3,
PP No. 71/2010
PSAK 45
4 Budgeting Concept and conducting budget in PSI (1) DN 4 and 5,
FS 3
5 Budgeting Concept and conducting budget in PSI (2) DN 4 and 5, FS
3, GF 14
6 Budgeting Concept and conducting budget in PSI (3) DN 4 and 5, FS
3, GF 14
7 Government budget
Hand out
UU No. 17/2003 pasal
11-20
Permendagri No.
22/2011
Cases in conducting
APBN/D
MID TERM EXAM
8 Public Sector Accounting Techniques DN 6, DN 9, GF 2, FS
4
9
Accounting Cycle in PSI - Government DN 6,
GF 2, 4 and 5,
FS 4
10
PSI Financial Reports and Performance Evaluation (1) DN 7&8 , PSAK 45, SAP
and IPSAS
PP No. 8/2006,
Permendagri No.
34/2011
11
PSI Financial Reports and Performance Evaluation (2) DN 7, PSAK 45, SAP
and IPSAS
Buku Akuntansi Nirlaba
(Bab Analisis Laporan
Keuangan)
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5. 12
PSI Financial Reports and Performance Evaluation (3) DN 8
Analisis Laporan
Keuangan Daerah
13 Governmental Accounting DN 10
14
Public Finance Audit Audit Kinerja
Pemerintah Daerah
SPKN
Audit Keuangan Negara
FINAL EXAM
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6. ATTENDANCE
Referring to the faculty regulation, the Program requires students to fulfill a minimum
attendance of 80% to be eligible for the final exam. Thus, students should attend a minimum 11
out of 14 lecturing sessions and 10 out of 12 tutorial sessions.
EXAMINATION REGULATION
1. Students may use non-programmable calculators only.
2. Students may use the dictionary provided by the program only. Students should notify
their exam supervisor(s) if they need it.
3. Students should not conduct any act of cheating during the examination. Students will
automatically be graded E for the subject if they are caught cheating during the
examination of the respective subject. In addition, students will be graded E for
all other subjects taken during the particular semester, whose examinations
have taken place prior to the cheated examination.
4. Deferred examination is only applicable if it is requested in written by the Program.
ORIGINALITY
Students should maintain originality and respect intellectual property rights. Therefore, students
should avoid conducting any act of plagiarism when doing written assignments (if any), which
may take a form of short individual / group paper and / or summary.
The followings are acts of plagiarism:
 Copying paragraphs, sentences, a single sentence, or even a significant part of a
sentence directly without enclosing them in quotation marks and appropriately
footnoted;
 Using and / or developing other’s ideas found in printed materials or film elsewhere
without explicitly referencing them to the respective author or the source of the idea.
Plagiarism is a serious infringement of intellectual property rights. Any assignment that
contains presumed plagiarism will be marked 0 (zero).
Since students are required to write group papers, students should sign a Statement of
Authorship and attach it to their papers before paper submission. The form of Statement of
Authorship is available at the Resource Center of the Program. Lecturer(s) and / or tutor(s) will
refuse to mark any paper that has no signed Statement of Authorship attached.
In addition, students should ask for cover sheet from the Resource Center of the Program for
any assignment submitted.
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