Course unit title

Public Financial Management

Course unit code

MNK209

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

5th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)
  1. Dr. Sri Ningsih, S.E., M.Si., Ak., CA.
  2. Dr. Dra. Erina Sudaryati, M.S., Ak., CA.
  3. Dr. Ardianto, S.E., M.Si., Ak., CA.
  4. Ade Palupi, S.E., M.Si., Ph.D., Ak., CA.
  5. Drs. Bambang Suhardito, M.Si., Ak., CA.
  6. Sigit Kurnianto, S.E., MSA., Ak., SAS., AAP B., CA.

Learning outcomes of the course unit

After taking this course, students are expected to be able to understand, explain and prepare government financial reports.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

Public Sector Accounting

Course content
  1. Government Financial Management Concept
  2. Legal Basis, Planning and Budgeting for National and Regional Long-Term Development Plan
  3. Legal Basis, Planning and Budgeting for National and Regional Mid-Term Development Plan
  4. Legal Basis, Planning and Budgeting for Central and Local Government Work Plan
  5. Legal Basis for Planning and Budgeting Regional Revenue Budget
  6. Local Government Accounting Policies and Accounting Systems
  7. Local Government Financial Report Preparation Simulation
  8. State Finance Management for Central Government

Recommended or required

reading and other learning resources/tools
  1. Law no.17 of 2003 concerning State Finance. (Required)
  2. Law no.1 of 2004 concerning State Treasury. (Required)
  3. Law no.15 of 2004 concerning Audit of State Finance Management and Accountability. (Required)
  4. Law no.25 of 2004 concerning National Development Planning System. (Required)
  5. Government Regulation no.58 of 2005 concerning Regional Financial Management. (Required)
  6. Government Regulation no.71 of 2010 concerning Government Accounting Standards. (Required)
  7. Government Regulation no.8 of 2008 concerning Procedures for Preparation, Control and Evaluation of Regional Implementation and Development. (Required)
  8. Minister of Home Affairs Regulation no.13 of 2006 concerning Guidelines for Regional Financial Management as revised by Minister of Home Affairs Regulation no.59 of 2007 and Minister of Home Affairs Regulation no.21 of 2011. (Required)
  9. Minister of Home Affairs Regulation no.63 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments. (Required)
  10. Minister of Home Affairs Regulation no.54 of 2010 concerning the implementation of Government Regulation no.8 of 2008. (Required)
  11. Regulation of the Minister of Finance Number 238/PMK.05/2011 concerning General Guidelines for Government Accounting Systems. (Required)
  12. Minister of Finance Regulation 213/PMK.05/2013 concerning the accounting and financial reporting system of the central government. (Required)

Planned learning activities and teaching methods
  1. Lectures
  2. Group presentation
  3. Individual assignments

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignments