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    CD Management of Public Finances

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    Billy Yoel Gultom

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    © All Rights Reserved
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    CD Management of Public Finances

    Uploaded by

    Billy Yoel Gultom
    2 views2 pages

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    2 views2 pages

    CD Management of Public Finances

    Uploaded by

    Billy Yoel Gultom

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    Course unit title Management of Public Finances

    Course unit code MNK209


    Type of course unit
    (compulsory, optional) Optional
    Level of course unit (according to
    EQF: first cycle Bachelor, Third Cycle Bachelor
    second cycle Master)
    Year of study when the course
    unit is delivered (if applicable) 2021–2022
    Semester/trimester when
    5th semester
    the course unit is delivered
    Number of ECTS credits allocated 4.8 credits
    1. Dr. Dra. Erina Sudaryati, MS.,Ak., CA
    2. Dr. Ardianto, SE., M.Si., Ak., CA.
    Name of lecturer(s) 3. Ade Palupi, SE., M.Si., PhD., Ak., CA.
    4. Drs. Bambang Suhardito, M.Si., Ak., CA.
    5. Sigit Kurnianto, SE., MSA., Ak., SAS., AAP B., CA.

    1. Graduates are able to understand and apply basic


    concepts/principles of accounting and theories, including
    financial accounting, managerial accounting, auditing,
    information system, and taxation.
    2. Graduates are able to understand and apply basic concepts
    of supporting subjects, including business, management,
    law, and economics.
    3. Graduates are able to implement quantitative tools for
    accounting and business analysis.
    Learning outcomes of the 4. Graduates are able to prepare specific works related to
    course unit accounting, management, and business decision making.
    5. Graduates are able to demonstrate information technology
    skills in the application of knowledge
    6. Graduates are able to apply information technology skills
    in the application of knowledge
    7. Graduates are able to demonstrate integrity as individuals
    with humanity values, morality and ethics.
    8. Graduates are able to demonstrate discipline, responsible,
    cooperative attitudes and prioritise the interests of both
    public and the nation based on Pancasila
    Mode of delivery (face-to- face, Face-To-Face
    distance learning)
    Prerequisites and co-requisites (if
    Public Sector Accounting
    applicable)
    1. Concept of Financial Management of Government.
    2. Legal basis, RPJP, RPJMD, RKPD, KUA, PPAS,
    RKA/DPA, APBD.
    3. Implementation and administration at the treasurer.
    4. Accounting Policy and Local Government Accounting
    Course content System.
    5. Simulation of Preparation of Financial Statements (SKPD).
    6. Simulation of Preparation of Financial Statements (PPKD).
    7. Simulation of Preparation of Consolidated Statements.
    8. State Financial Management (Central Government).
    1. UU 17/2003 about State Finances
    2. UU 1/2004 about State Treasury
    3. UU 15/2004 about the Audit of State Financial Management
    and Responsibility
    4. PP 58/2005 about Management of Regional Finance
    5. PP 71/2010 about Government Accounting Standard
    6. Permendagri Nomor 13/2006 about Guidelines on Regional
    Financial Management as revised with Permendagri Nomor
    59/2007 and Permendagri Nomor 21/2011
    7. Permendagri Nomor 64 Tahun 2013 about the
    Implementation of Accrual Basis Government Accounting
    Recommended or required Standards at Local Government
    reading and other learning 8. UU 25/2004 about the National Development Planning
    System
    resources/tools
    9. PP 8/2008 about the Procedures of Formulating,
    Controlling and Evaluating Regional Implementation and
    Development
    10. Permendagri 54/2010 about the Implementation of
    Regulation PP 8/2008 on Procedures for Formulating,
    Controlling and Evaluating Regional Implementation and
    Development.
    11. Peraturan Menteri Keuangan Nomor 238/PMK.05/2011
    about General Guidelines of Government Accounting
    System
    12. Permenkeu 213/PMK.05/2013 about central government
    accounting and reporting systems.
    1. Lectures
    Planned learning activities and
    2. Assignment (presentation)
    teaching methods
    3. Discussion

    Language of instruction Bilingual, Bahasa Indonesia and English

    Assessment methods Assignment, Examination

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