Silabi Mata Kuliah Akuntansi Sektor Publik Baru

SILABI MATA KULIAH AKUNTANSI SEKTOR PUBLIK PROGRAM STUDI AKUNTANSI (S1) FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS DIPONEGORO NO TOPIK SUMBER REFERENSI KULIAH KE KELOMPOK PENYAJI 1 · Penjelasan Silabi dan Pendahuluan · The nature of Public Sector & government PUBLIC SECTOR ACCOUNTING Rowan Jones 1 DOSEN 2 The nature of the public sector · Governance and public management · Public finance · Public money · Accountants and the public sector PUBLIC SECTOR ACCOUNTING Rowan Jones 2 1 3 Performance measurement · Non-financial performance measurement · Challenges of performance measurement PUBLIC SECTOR ACCOUNTING Rowan Jones 3 2 4 Fundamentals of accounting · Elements of accounting · Bases of accounting · National accounting and government budgeting PUBLIC SECTOR ACCOUNTING Rowan Jones 4 3 5 Budgetary policies and processes · The rational control cycle · Fiscal years · Budgeting for inputs, outputs and outcomes · Budgetary processes PUBLIC SECTOR ACCOUNTING Rowan Jones 5 4 6 Form and content of budgets · Organisational and programme structures · Capital budgets · Line item incremental budgets · Output measurement and outcomes · Zero-base reviews PUBLIC SECTOR ACCOUNTING Rowan Jones 6 5 7 Budgetary control · Central financial control · Devolved forms of financial control · Budget reporting PUBLIC SECTOR ACCOUNTING Rowan Jones 7 6 8 UJIAN TENGAH SEMESTER 9 Costing · Organisational units, programmes and products · Pricing and reimbursement · Incremental changes in output · Outsourcing PUBLIC SECTOR ACCOUNTING Rowan Jones 8 1 10 Basic Governmental Accounting Concepts · Understanding the Different Bases of Accounting · Understanding What Measurement Focuses Are Used by Governments · Defining and Understanding the Nature of Assets · Defining and Understanding the Nature of Liabilities · Defining and Understanding the Nature of Net Assets Governmental Accounting Made Easy Warren Rappel 9 2 11 Understanding Fund Accounting · Fund Fundamentals · Governmental Funds · Proprietary Funds · Fiduciary Funds Governmental Accounting Made Easy Warren Rappel 10 3 12 Basics of Governmental Financial Statements · General-Purpose Financial Statements · Management’s Discussion and Analysis · The Basic Financial Statements · Required Supplementary Information · Comprehensive Annual Financial Report Governmental Accounting Made Easy Warren Rappel 11 4 13 Understanding the Reporting Entity · Background · Accountability Focus · Financial Reporting Entity Defined · Display of Component Units Governmental Accounting Made Easy Warren Rappel 12 5 14 Financial reporting · Form and content of published financial reports · Accrual accounting: special topics · Policymaking · Conceptual frameworks PUBLIC SECTOR ACCOUNTING Rowan Jones 13 6 15 Auditing · External auditing · Financial and regulatory audits · Performance audits · Internal control · Materiality · Budget auditing PUBLIC SECTOR ACCOUNTING Rowan Jones 14 Mahasiswa yang jumlah kehadirannya kurang Ditetapkan pada minggu sebelumnya 16 UJIAN AKHIR SEMESTER Buku Acuan: Ruppel, Warren 2005 Governmental accounting made easy, Published by John Wiley & Sons, Inc, Hoboken, New Jersey dition Jones, Rowan and Maurice Pendlebury 2010 Public Sector Accounting, Sixth Edition, Pearson Education Limited, Edinburgh Gate Metode Perkuliahan: 1 Kelas dibagi ke dalam beberapa kelompok penyaji 2 Kelompok penyaji menyiapkan translite, dan bahan presentasi (Power Point) sesuai topik yang telah ditetapkan 3 Translite dan power point dikirim ke email pengampu paling lambat sehari sebelum hari kuliah 4 Mahasiswa bukan kelompok penyaji membuat ringkasan materi kuliah dalam tulisan tangan dan diserahkan sebelum kuliah dimulai Komponen Penilaian: 1 Kehadiran 10% (bagi mahasiswa yang tidak memenuhi syarat kehadiran kuliah minimal 75%, dinyatakan tidak lulus) Bagi mahasiswa yang kehadirannya tidak mencapai 100%, sangat sulit untuk mendapatkan nilai “A” 2 Tugas harian, terdiri dari tugas harian I dan II dengan masing-masing nilai 15% = 30% Komponen tugas harian meliputi: a Bahan kuliah yang disiapkan (tugas) b Presentasi c Keaktifan kelas (menjawab, bertanya, dan memberikan komentar) d Jika tidak mengumpulkan tugas sampai dengan batas waktu yang telah dietapkan, dianggap tidak mengumpulkan tugas 3 Ujian Tengah Semester 25% 4 Ujian Akhir Semester 35% 5 Ujian Tengah dan Akhir Semester adalah wajib, jika tidak ikut, dinyatakan tidak lulus 6 Jumlah kehadiran dan tugas harian sangat membantu penilaian akhir