PUBLIC SECTOR

ORGANIZATION
CHARACTERISTIC

“The Influence of Organizational

Characteristics to The Organization
Accounting System”
 PUBLIC SECTOR ORGANIZATIONS

International Public Sector Accounting Standards Board Term of Reference,

effective from January 1, 2012 :

 The term “public sector” refers to national governments, regional (e.g., state,
provincial, territorial) governments, local (e.g., city, town) governments and
related governmental entities (e.g., agencies, boards, commissions and
enterprises).
 PUBLIC SECTOR ORGANIZATIONS

The Conceptual Framework applies to financial reporting by public sector entities

that apply IPSASs. Therefore, it applies to GPFRs of national, state/provincial and
local governments. It also applies to a wide range of other public sector entities
including:
 Government ministries, departments, programs, boards, commissions,
agencies;
 Public sector social security funds, trusts, and statutory authorities; and
 International governmental organizations.
 PUBLIC SECTOR ORGANIZATIONS

International Public Sector Accounting Standards Board Term of Reference,

effective from January 1, 2012 :

National Government

Regional Government

Local Government

Related Government Agencies

TYPE OF PUBLIC SECTOR ORGANIZATIONS

1. Government

2. Educational

3. Health and Welfare

4. Religious

5. Charitable

6. Foundations

FS, p.2
PUBLIC SECTOR ORGANIZATION CHARACTERISTIC

1. Stakeholders

2. Organizational Ownership

3. Organization Mission

4. Budget Based Govern

5. Source of Revenue

6. Source of Financing

7. Accounting System
PUBLIC SECTOR ORGANIZATION CHARACTERISTIC

8. Financial Report

9. Need to Ensure Inter Period Equity

10. Cost Against Revenue Principle

11. Capital Assets May Neither Produce

Revenue Nor Save Cost

12. Cost of Services

13. Performance Measure

14. Organization Structure

STRUKTUR PEMERINTAHAN DI INDONESIA

Pemerintah Pemerintah Pemerintah

Pusat Daerah Desa

Kementerian Pemerintah
(K) Propinsi

Pemerintah
Lembaga (L)
Kabupaten

Pemerintah
Kota
TIGA PILAR TATA KELOLA

Pemerintah

Masyarakat Bisnis
ORGANISASI SEKTOR PUBLIK

Pendiri Pemerintah Pendidikan Kesehatan Keagamaan Sosial

Pemerintah
-

Masyarakat

Bisnis
- -
ORGANISASI SEKTOR PUBLIK

Pendiri Pemerintah Pendidikan Kesehatan Keagamaan Sosial

Pemerintah
-

Masyarakat

Bisnis
- -

Nirlaba (Not For Profit) Sektor Publik

Laba (Profit Oriented) Sektor Bisnis

PATH

P erformance
A ccountability
TERIMAKASIH
T ransparency
H onesty