Name: Rania Abdul Aziz Baraba

NIM: 18312225

QUIZ

1. in relating our financial accounting standard according to PSAK 45 and the standard
according to PP. Can you please explain why accounting standard is important in managing
public sector? Give an supportive example

ANSWER: Its is importance because, from the govarnce its self we should know how the
standard of accouting that is relate to our public sector such as , cash accrual, and etc. Public
sector financial reports are an important component to create public sector accountability.
The increasing demand for public accountability has implications for public sector
management to provide information to the public, one of which is accounting information in
the form of public sector financial reports of organizations complex and heterogeneous. The
complexity of the public sector causes the information requirements for management
planning and control are more varied. Likewise for public sector stakeholders, they need
information more varied, reliable and relevant for decision making. Tasks and the
responsibility of public sector accountants is to provide good information to meet the internal
needs of the organization and the external needs of the organization.

2. Please explain the difference between BUMN,BUMD, and BLU/BLUD

ANSWER: The difference between BUMN, BUMD, BLU AND BLUD.

BUMN is a state agency protected directly by the state. Therefore, BUMN has a significant
role to play, which again is not just for the community's welfare, but also to help raise state
revenues. Whereas for BUMD, business enterprises are under the oversight, management and
direction of local governments in their implementation. The state originating from different
regional assets owns or manages much or all of the capital from these BUMDs. The Public
Service Agency (BLU) can, according to the ownership of the stake concerned, have the
status of a central or regional agency. The Regional Public Service Agency (BLUD) is called
Satker, whose ownership status is in the local government, while the stalker whose ownership
status comes from the middle is called the Public Service Agency (BLU). For BLU, all
sources of funds come from the APBD, while for BLUD, it is a mixture of the two, namely
funds from services and the APBD.