Nama of Class: Accounting and Financial Accountability

Faculty: Faculty of Economics and Business

Department: Accounting
Lecture: Indra
Bastian,Prof,PhD,MBA,CA,CMA,Mediator
Year : 2018
A. Background
The idea for this lecture grew from a reality that a financial accountability is
a critical point in a public sector financial management technology. In this
case, a development of topics in a public financial management in an
accounting perspective should be delivered as an public accounting
management. As an elective class, a weighted of class is more on a
simulation part.

In this class, a technology research will be delivered as a part of duty. A lot of

works in task and presentation will be a main feature of class quality. A skill
of communication and awareness of the existing phenomena in a reality will
be a main focus for a learning process.

B. PURPOSE
The expectation of this class is that students able to :
1. synthesize a development of an accountability process and a public
financial management
2. develop a sharp and depth critical analyze on a public management
accounting
3. communicating a case on a public management accounting

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C. RULE OF THE CLASS
To ensure the quality of class, the rule of class should be raised, as:
1. Students should read and prepare the class material

2. Students should bring the book in a class.

3. Students come on time at class.

D. EVALUATION
The evaluation of this class will based on the educational process insight of
the daily class activities. The evaluated activities are:
1. Theoritical Presentation (20%)
2. Public Service Organizations Film (30%)
3. Big Integrated Case (30%)
These regular activities are evaluated in each session of the classes for
around one hour. The grade of evaluation can be mentioned as :
Very Good: students who give a significant contribution for problem
solving
Good: students who give an opinion directed to the problem
solving
Fairly Good: students who give an extremely sharp opinion but not
directing to the problem solving
No Point: students who give no opinion or repeat other students’
opinion
4. Mid and Final Exam (20%)
The Final Grade is an accumulation of whole four activities, with an
arrangement as:
A = 85% - 100%
B = 75% - 84%
C = 65 % - 74%
D = 50% - 64%
E = <50

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E. Reading Material
1. Indra Bastian, Akuntansi Manajemen Sektor Publik ed 1, Salemba Empat

F. Class Schedule
Topics Tugas 2 Tugas 3 Materia
l
1. Various Perspectives on - Lecturer
Teaching Financial – Bab 1
Accountability in Public
Financial Management

2. Tujuan Organisasi Tujuan dan Tujuan dan Bab 1

indikator prestasiindikator LO2
Pemda, PemPus, prestasi
Desa, BPK, sekolah,
Pertamina, BUMD rumah sakit,
BLU
Transportasi,
Museum,
YPAC
3. Lingkup AMSP Struktur Struktur Bab 2
Organisasi Tujuan Organisasi LO2
Pemda, PemPus, sekolah,
Desa, BPK, rumah sakit,
Pertamina, BUMD BLU
Transportasi,
Museum,
YPAC
4. Identifikasi Kesenjangan Dengan ringkas, jabarkan Dengan ringkas, Bab 3
lima tahun lalu RPJMN, jabarkan lima tahun LO2
RPJMD, Renstra lalu Renstra
Kementrian, Renstra sekolah,
Dinas, RKP, RKPD dan rumah sakit,
realisasinya saat ini
BLU
Transportasi,
Museum,
YPAC dan
realisasinya saat ini
5. Teknologi Perencanaan Identifikasi Persoalan dan Identifikasi Bab 4
Prestasi Solusinya: Pemda, Persoalan LO2
PemPus, Desa, dan
BPK, Pertamina, Solusinya:
BUMD sekolah,
rumah sakit,

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 BLU
Transportasi,
Museum,
YPAC
6. Kepemimpinan Gaya Kepemimpinan yang Gaya Bab 5
paling sukses selama Kepemimpinan yang LO2
lembaga itu berdiri: paling sukses
Pemda, PemPus, selama lembaga itu
Desa, BPK, berdiri: sekolah,
Pertamina, BUMD rumah sakit,
BLU
Transportasi,
Museum,
YPAC
7. Gaji dan Kompensasi Bandingkan Struktur Gaji: Bandingkan Bab 6
Pemda, PemPus, struktur Gaji : LO2
Desa, BPK, sekolah,
Pertamina, BUMD rumah sakit,
BLU
Transportasi,
Museum,
YPAC
8. Perbendaharaan Publik Bandingkan manajemen Bandingkan Bab 7
kas dan barang: Pemda, manajemen LO2
PemPus, Desa, kas dan
BPK, Pertamina, barang:
BUMD sekolah,
rumah sakit,
BLU
Transportasi,
Museum,
YPAC
9. Regulasi Publik Bandingkan regulasi di: Bandingkan Bab 8
Pemda, PemPus, regulasi di: LO2
Desa, BPK, sekolah,
Pertamina, BUMD rumah sakit,
BLU
Transportasi,
Museum,
YPAC
10. Penyusunan Program Jabarkan struktur program Jabarkan Bab 9
dan kegiatan: Pemda, struktur LO2
PemPus, Desa, program dan
BPK, Pertamina, kegiatan:
BUMD sekolah,
rumah sakit,

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 BLU
Transportasi,
Museum,
YPAC
11. Anggaran Publik Jabarkan anggaran: Jabarkan Bab 10
Pemda, PemPus, anggaran di: LO2
Desa, BPK, sekolah,
Pertamina, BUMD rumah sakit,
BLU
Transportasi,
Museum,
YPAC
12. Pengendalian Realisasi Jabarkan jenis dan isi Jabarkan Bab 11
laporan : Pemda, jenis dan isi LO2
PemPus, Desa, laporan:
BPK, Pertamina, sekolah,
BUMD rumah sakit,
BLU
Transportasi,
Museum,
YPAC
13. Film Project Lab Presentation Student
LO1
14. Case Project Sheet Lab Presentation Student
Presentation LO1