Course unit title

Governmental Accounting System

Course unit code

AKP603

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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

2021–2022

Semester/trimester when the course unit is delivered

4th semester

Number of ECTS credits allocated

4.8 ECTS

Name of lecturer(s)
  1. Dr. Sri Ningsih, SE., M.Si., Ak., CA

Learning outcomes of the course unit
  1. Students are able to identify and explain the Understanding of Government Accounting Systems, Legal Basis, and Stages in the preparation of Governmental Accounting Systems for both central and local governments.
  2. Students are able to identify, explain and analyze the components of governmental financial reports, financial report formats, the role of governmental financial reports, both for the central government and local governments
  3. Students are able to identify, understand and explain the implementation and administration process at the treasurer as well as the accounting process in SKPD and SKPKD.
  4. Students are able to understand, apply, and analyze governmental accounting systems for LRA Revenue, LO Revenue, and Financing Revenue accounts
  5. Students are able to understand, apply, and analyze governmental accounting systems for Expenditures, Expenses, and Financing Expenditure accounts
  6. Students are able to understand, apply, and analyze governmental accounting systems for Asset and Liability accounts
  7. Students are able to explain and apply the Governmental Financial Statement Preparation process

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

Face-To-Face and Distance Learning (using AULA UNAIR)

Prerequisites and co-requisites (if applicable)
  1. Public Sector Accounting

Course content
  1. Preliminary:
    1. Definition of Government Accounting System (Central and Regional)
    2. Legal basis
    3. Stages in the preparation of SAPD and SAPP
  2. Local Government Financial Reports:
    1. Budget Realization Report (LRA)
    2. Report on Changes in Budget Balance (LP SAL)
    3. Operational Report (LO)
    4. Equity Change Report (LPE)
    5. balance
    6. Cash Flow Statement (LAK)
    7. Notes to Financial Statements (CALK)
  3. Implementation and Administration at the local government treasurer:
    1. Legal basis
    2. Implementation and Administration of Cash Receipts
    3. Execution and Administration of Cash Disbursements
    4. PPKD and SKPD Accounting
  4. Local Government Accounting System (1)- Revenue and Financing Revenue:
    1. LRA Revenue
    2. LO Income income
    3. Funding Receipt
  5. Local Government Accounting System (2) - Expenditures, Expenses, and Financing Expenditures:
    1. Shopping
    2. Burden
    3. Financing Expenditure
  6. Local Government Accounting System (3)-Assets and liabilities
    1. Cash and cash equivalents
    2. Receivables
    3. Stock
    4. Investment
    5. Fixed assets
    6. Reserved funds
    7. Obligations
  7. Preparation of Local Government Financial Reports:
    1. Preparation of SKPD Financial Reports
    2. Preparation of PPKD financial reports
  8. Central Government Financial Report:
    1. Budget Realization Report (LRA)
    2. Report on Changes in Budget Balance (LP SAL)
    3. Operational Report (LO)
    4. Equity Change Report (LPE)
    5. balance
    6. Cash Flow Statement (LAK)
    7. Notes to Financial Statements (CALK)
  9. Implementation and Administration at the central government treasurer:
    1. Legal basis
    2. Implementation and Administration of Cash Receipts
    3. Execution and Administration of Cash Disbursements
    4. PPKD and SKPD Accounting
  10. Central Government Accounting System (1)- Revenue and Financing Revenue:
    1. LRA Revenue
    2. LO Income income
    3. Funding Receipt
  11. Central Government Accounting System (2) - Expenditures, Expenses, and Financing Expenditures:
    1. Expenditure
    2. Expense
    3. Financing Expenditure
  12. Central Government Accounting System (3)-Asset
    1. Cash and cash equivalents
    2. Receivables
    3. Stock
    4. Investment
  13. Central Government Accounting System (3)-Assets and liabilities
    1. Fixed assets
    2. Reserved funds
    3. Obligations
  14. Preparation of Central Government Financial Reports:
    1. Preparation of SKPD Financial Reports
    2. Preparation of PPKD financial reports

Recommended or required

reading and other learning resources/tools
  1. Law 17/2003 on State Finance
  2. Law 1/2004 on State Treasury
  3. Law 15/2004 concerning Audit of State Finance Management and Accountability
  4. PP 58/2005 concerning Regional Financial Management
  5. PP 71/2010 concerning Government Accounting Standards
  6. Permendagri Number 13/2006 concerning Guidelines for Regional Financial Management as revised by Permendagri Number 59/2007 and Permendagri Number 21/2011
  7. Minister of Home Affairs Regulation Number 64 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments
  8. Minister of Finance Regulation Number 238/PMK.05/2011 concerning General Guidelines for Government Accounting Systems
  9. Minister of Finance Regulation no. 213/PMK.05/2013 concerning the accounting and financial reporting system of the central government.

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

Language of instruction

Indonesian

Assessment methods and criteria

Midterms 40%, Finals 60%