UNIVERSITAS INDONESIA FACULTY OF ECONOMICS AND BUSINESS DEPARTEMENT OF ACCOUNTING itsoyow, | UNDERGRADUATE PROGRAM SYLLABUS AKUNTANSI SEKTOR PUBLIK (PUBLIC SECTOR ACCOUNTING) ECAU 606101 EVEN SEMESTER 2022/2023 [No. Lecturers = E-mail 1. | Irmansyah, Ak., MAcc., CA, CPA, CGAA / irmans@gmail.com Dr. Habib Muhammad Shahib, SE., MSi., Ak habib.muhammad02@ui.ac.id TSonya Oktaviana S.E.,MAk | sonya,oktaviana12@qmail.com_ Subject Code | ECAU 606101 _ | Subject Title Public Sector Accounting a | Credit Value 3 - ~ Year 3 | Pre-requisite/ Management Accounting | Co-requisite/ Financial Accounting 2 | Exclusion - Role and Purposes | This course is part of the financial accounting and accounting reporting cluste This course aims to provide students with an understanding of the distinctive | characteristics of public sector organization included concepts, principles 2nd | applicable accounting techniques. This subject also covers performanc: measurement that becomes important aspect in public sector organizations 2: well as preliminary discussion of government accounting concepts. Subject Learning | Upon completion of the subject, students will be able to: Outcomes 1. Explain the concept, principles, and characteristics of public sector organizations and government institutions 2. Prepare and analyze financial reporting and performance of government | institutions 3. Communicate the information accurately, clearly and as intended. ‘+ Communicate clearly and concisely in writing the assignment + Communicate clearly and concisely in presentation and discussion| Subject Synopsis/ | Indicative Syllabus "Topic References + Current Issues in Budgeting- Green Budgeting in Indonesia * Introduction of Public Sector GFCh1 Organization. IPSAS * Characteristic, types and ISAK 35 accountability of Public sector PP 71 organizations + Accounting standards for public | sector organizations } + _IPSAS. _ i | Presentation of Group 1 [1SAK35 Assignment1 |__ | | Concept of State Finance | uu 17/2003 + Government Structure ~ Central, | UU 1/2004 Local and Village uu 15/2004 + Budget and State Treasury Uv 24/2014 + Financial Reporting | uu 6/2014 + Audit © System + Relationship to macroeconomic indicators General Lecture: Dwi Martani (Wakil Ketua Komite Standar Akuntansi Pemerintahan) Individual Assignment 1 : | [+ State Government Annual 1 | uu25/2004 | Planning | pP20/2008, * Local Government Annual PP40/2006, Planning PP 8/2008 = Role of Budget in Government | | PP 17/2017 institution (APBN and APBD) UU 17/2003, ‘+ Approach in budget preparation UU 1/2004, * Budgeting Process in Central UU 24/2014, Government PP 90/2010 * Budgeting Process in Local Permendagri 64/2013 Government Permendagri 90/2019 PP 58/2005, PMK 163/2016 _ Budget Preparation and Execution of local governments 1 Presentation of Group y 1 | uu 1/2004, Assignment 2 PMK190/2012, Budget Preparation and Execution of PP58/2005, | Central Governments PMD13/2006 + Budgeting Execution in Central | Government + Budgeting Process and | Execution in Central Government Presentation of Group Assignment 3 UU 1/2004,‘* Budgeting Execution in Local PMK190/2012, Government P58/2005, + Budgeting Process and PMD13/2006 | |__ Execution in Local Government I 7 | Internal Control in Government ‘PP60/2008 Institutions * Principles in internal control of government organizations [+ Internal control activities | Guest Lecture: Inspektorat | Jenderal | 8 | Government Financial Reporting: "APD Ch 5 | + Nature transactions in PP8/2006, | Government Institutions PMK213/2013. + Examples of transactions and PP8/2006, journal entries in central and local Permendagri Government Institutions 13/2006, + Accounting for Revenue and Permendagri Expenditure 64/2013 + Sources of documents PSAP 1, 3, 4, and 12 + Relationship between Financial Statements ‘9 | Presentation of Financial Statements PSAP 01, 02, 03, 04, + Financial Reporting Presentation 11, 12, 13 + Budget Realization Statement * Cash Flow Statement |] + Notes to Financial Report © Operational Statement * Consolidated Financial Reports |" Financial Report of Public Service | ‘Agencies (Badan Layanan Umum/ BLU) Individual Assignment 2 [10 2 PSAP 05, 06, 09, 10, + Accounting policies 15 * Accounting for Inventory * Investment + Liabilities + Event after reporting period 11 | Accounting Topics: PSAP 07, 08, 14, 15, = Accounting for Fixed Asset \17 * Construction in Progress + Intangible Asset | Investment Property * Service Concession Individual Assignment 3 12 | Presentation of Group Presentation Assignment 4Central and Local Government | | Financial Analysis | | | 13 | Presentation of Group 2 | PP 8/2006 | | | Assignment 5 | Perpres 29/2014 Government Performance | LAKIP | Management: Report and Evaluation | | LPPD 14 /* Government internal auditing | 2 |* Audit of government institutions + The role of BPK + Audit Types + Audit Standards + Audit Results | | Guest Lecture: BPKP /BPK Teaching/Learning | Lectures cover core principles and concepts of the subject syllabus. To enhanc Methodology students’ understanding of relevant concepts, the class will apply various kinds of student's centered activities, including case studies, presentation and discussion Students must be active in the class by responding the topic for each session. | The policy related to plagiarism, cheating, and attendance must refer to facult \ | regulation. ‘Assessment ‘Specific % Intended Learning Outcomes to | Method in Assessment | Weighting be Assessed | alignment with Methods/Tasks J | Intended Learning | [ 2 | | Outcomes || Continuous’ { Assessment _ = i [GROUP ~ | | [INDIVIDUAL _ [ Mid Term Exa | (25%) | Final Exam 100% | (25%) | ‘Assignment v Vv | (15%) | | | Quiz (5%) v | vy] /Student Study | Effort Expected | [Class Contacts | | Lectures 15 Hours | Presentation | 10 Hours | | Other student study effort | | Preparation for discussion | 25 Hours L Preparation for project/assignment/tests 125 Hours i Reading List and References Required Readings: 1. Government & Not-For-Profit Accounting, Michael H. Granof, 4nd Edition, 2007 (GF) 2. Standar Akuntansi Pemerintah, 2010 (SAP) (PP No.71 tahun 2010) 3._International Public Sector Accounting Standards (IPSAS)Group Assignment 4. ISAK 35, Penyajian Laporan Keuangan Entitas Berorientasi Non Laba (Isiy 35) 5, PSAK 45, Ikatan Akuntan Indonesia (IAI), 2009 (PSAK) Supplementary Readings: 1. Akuntansi Pemerintahan Daerah, Oman Rosmana, Dyah Setyaningrur Yuliansyah and Maryani, Penerbit Salemba Empat, 2017 (APO) 2. Undang ~ Undang No. 17/2003 tentang Keuangan Negara 3. Undang ~ Undang No. 1/2004 tentang Perbendaharaan Negara |4, Undang - Undang No. 15/2004 tentang Pemeriksaan Pengelolaan da Tanggung Jawab Keuangan Negara | 5. Undang ~ Undang No. 25/2004 tentang Sistem Perencanaan Pembangun Nasional 6, Undang ~ Undang No. 23 tahun 2014 tentang Pemerintah Daerah 7. Undang ~ Undang No. 6 Tahun 2014 tentang Desa 8. Undang - Undang No, 24 Tahun 2014 tentang Pertanggungjawaban ate Pelaksanaan Anggaran Pendapatan dan Belanja Negara 9, Peraturan Pemerintah Nomor 58 tahun 2005 tentang Pengelolaan Keuang Daerah 10. Peraturan Menteri Dalam Negeri nomor 64 tahun 2013 tentang Penerapa Standar Akuntansi Berbasis Akrual pada Pemerintah Daerah 11. Undang-undang Nomor 28 tahun 2004 tentang Perubahan atas Under undang Nomor 16 tahun 2001 tentang Yayasan. (UU No. 28/2004) 12, Undang-undang Nomor 44 tahun 2009 tentang Rumah Sakit. (UU 1 44/2009) 13. Undang-undang Nomor 2 tahun 2011 tentang Perubahan atas Under undang Nomor 2 tahun 2008 tentang PartaiPolitik. (UU No. 2/2011) | 14, Undang-undang Nomor 12 tahun 2012 tentang PendidikanTinggi. (UU No | 12/2012) 15, Peraturan Pemerintah Pengganti Undang-Undang (Perppu) Nomor: 2 Tahu 2017 tentang Perubahan Atas Undang-Undang (UU) Nomor 17 Tahun 2 tentang Organisasi Kemasyarakatan, 16. Peraturan pemerintah republik Indonesia No 23/2005 tentang pengelolaan keuangan badan layanan umum 17. Peraturan Menteri Keuangan Nomor 163/PMK,02/2016 tanggal 31 Oktober 2016, tentang Petunjuk Penyusunan dan Penelaahan Rencana Kerja dan ‘Anggaran Kementerian Negara/Lembaga dan Pengesahan Daftar Isian Pelaksanaan Anggaran 18, Peraturan Pemerintah Nomor 8 tahun 2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah. (PP8/2006) | 19. Peraturan Menteri Keuangan Republik Indonesia Nomor 213/PMK.05/2013 Tentang Sistem Akuntansi Dan Pelaporan Keuangan Pemerintah Pusat | 20, Buletin Teknis dan Interpretasi PSAP| individual | Assignment | [In a group of, students have to prepare paper and power point presentation ot the following assignment (for each assignment, each group should select different case): 1, Students analyze audited financial statement (for the year ended 2021) from any not-for profit organization that is prepared using ISAK 35, The group should analyze variety of organizations which include universities, foundations, religious organizations, and other organizations that use ISAK 35. Students need to analyze requlation of NPO, business process, component: and elements, compliance and usefulness of financial statement (5%) 2. Students analyze budget planning and execution document in centrs government (for the year 2021), The group should analyze central government (APBN) and ministries’ and agencies’ budget planning and execution (5%) 3, Students analyze budget planning and execution document in loca) government (for the year 2021). The group should analyze local governments | (provinces, district, and cities) budget planning and execution (5%) | 4, Student analyze central Government (1 group) and local government financia statements (the rest of the groups). Analysis must consist of how central and | | | local governments present their financial statement according to the standards (7,5%) 5, Students analyze central government performance management report anc evaluation. Analysis must consist of how the central government present tho'r performance management and evaluation report (5%) 1. Prepare mind map for state finance regulations (select regulations related t: Budget and State Treasury, Financial Reporting, Audit, System). (5%) | 2. simple cases of preparing journal for revenue and expenditure cycle (5%) | 3. Simple cases of preparing journal for presentation of fixed assets and 1 intangible assets (5%)