{"id":1705,"date":"2023-09-24T10:06:48","date_gmt":"2023-09-24T10:06:48","guid":{"rendered":"https:\/\/mudabicara.com\/en\/?p=1705"},"modified":"2023-09-24T10:06:48","modified_gmt":"2023-09-24T10:06:48","slug":"what-is-public-sector-accounting-definition-according-to-experts-purpose-types","status":"publish","type":"post","link":"https:\/\/mudabicara.com\/en\/what-is-public-sector-accounting-definition-according-to-experts-purpose-types\/","title":{"rendered":"What is Public Sector Accounting? Definition According to Experts, Purpose, Types"},"content":{"rendered":"<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0To understand the meaning of accounting, you can look at two main sources which serve as guidelines. <\/span><span style=\"vertical-align: inherit;\">The first is based on\u00a0 <\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">the American Accounting Association<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> \u00a0(AAA), accounting is the process of identifying, measuring, and reporting various information which will later be used for assessment and decision making that is useful for those who will use the information.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Meanwhile, secondly, according to\u00a0 <\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">the American Institute of Certified Public Accountants\u00a0<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> (AICPA), accounting is the art of recording, calculating and summarizing accurately and expressed in currency units, the transaction process of various financial events and the interpretation of the results.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">From the definition of accounting according to the two sources above, the simple definition of accounting is a process that begins with identifying, measuring, recording and reporting various financial information that will be used for assessment and decision making that is useful for parties who need the information.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accounting is also often referred to as a business language which means measuring the results of economic activities in a company as well as conveying information to various parties such as management, investors, creditors and regulators.\u00a0<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Apart from that, many people interpret that accounting is related to arithmetic systems. <\/span><span style=\"vertical-align: inherit;\">However, basically accounting is not that simple. <\/span><span style=\"vertical-align: inherit;\">As time goes by, the development of accounting knowledge continues to increase so that many people want to learn it.\u00a0<\/span><\/span><\/p>\n<h2><span id=\"Pengertian_Akuntansi_Sektor_Publik_Menurut_Para_Ahli\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Understanding Public Sector Accounting According to Experts<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public sector accounting is an entity whose activities are related to efforts to produce public goods and services that are useful for fulfilling public needs and rights. <\/span><span style=\"vertical-align: inherit;\">In some ways, public sector institutions are similar to the private sector. <\/span><span style=\"vertical-align: inherit;\">Both use the same resources and control processes that are almost similar. <\/span><span style=\"vertical-align: inherit;\">However, in certain tasks, the public sector cannot be replaced by the private sector as is the case in government functions.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This is the definition of public sector accounting according to experts:<\/span><\/span><\/p>\n<ul>\n<li><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Indra Bastian (2014:6)<\/span><\/span><\/strong><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Public sector accounting is a technical mechanism and accounting analysis applied to high state institutions and their subordinate departments to implement the management of various public funds.<\/span><\/span><\/li>\n<li><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Mardiasmo (2015:14)<\/span><\/span><\/strong><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> According to Mardiasmo, public sector accounting is an information tool either from the government as management or an information tool for the public.<\/span><\/span><\/li>\n<li><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Halim (2014:18)<\/span><\/span><\/strong><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Public sector accounting is a service activity in the context of providing quantitative financial information based on government entities which is useful for decision making for interested parties.<\/span><\/span><\/li>\n<li><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Erlina, et al (2015)<\/span><\/span><\/strong><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Public sector accounting is the process of recording economic events in an organization which is often carried out in the public sector such as political parties, communities, schools, universities and others.<\/span><\/span><\/li>\n<li><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Dwi Ratmono (2015)<\/span><\/span><\/strong><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> According to Dwi Ratmono, the meaning of public sector accounting is the process of identifying, measuring, recording and reporting financial transactions from local government entities in order to make economic decisions that are beneficial to external parties.<\/span><\/span><\/li>\n<\/ul>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<\/strong><\/span><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" title=\"Permalink to: What is Debit? Definition, use in accounting and how it works\" href=\"https:\/\/mudabicara.com\/en\/what-is-debit-definition-use-in-accounting-and-how-it-works\/\" rel=\"bookmark\">What is Debit? Definition, use in accounting and how it works<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Karakteristik_Dari_Akuntansi_Untuk_Sektor_Publik\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Characteristics of Accounting for the Public Sector<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The following are the characteristics of public sector accounting:<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Relevant<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Financial reports in public sector accounting must be relevant. <\/span><span style=\"vertical-align: inherit;\">What is meant by relevant is that it contains information that can influence decision making and evaluate events in the past and future.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Reliable<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> financial reports in public sector accounting contain useful information for consideration with previous financial reports.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Easy to Understand<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Public sector accounting financial reports have information characteristics that can be easily understood by all parties, both internal and external.<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public sector accounting is very different from private sector accounting. <\/span><span style=\"vertical-align: inherit;\">This difference can be seen from the type of agency or institution that implements this accounting system. <\/span><span style=\"vertical-align: inherit;\">Public sector accounting is more related to government agencies or institutions.\u00a0<\/span><\/span><\/p>\n<h2><span id=\"Komponen_yang_Berpengaruh_Pada_Organisasi_Sektor_Publik\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Components that Influence Public Sector Organizations<\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The following are several components that influence public sector organizations.<\/span><\/span><b><\/b><\/p>\n<h3><span id=\"Ekonomi\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Economy\u00a0<\/span><\/span><\/b><\/h3>\n<ol>\n<li aria-level=\"2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Inflation rate<\/span><\/span><\/li>\n<li aria-level=\"2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Exchange rate or currency exchange rate<\/span><\/span><\/li>\n<li aria-level=\"2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Productive workforce<\/span><\/span><\/li>\n<li aria-level=\"2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Per capita income growth rate<\/span><\/span><\/li>\n<li aria-level=\"2\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Infrastructure or infrastructure facilities<\/span><\/span><\/li>\n<\/ol>\n<h3><span id=\"Politik\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Political<\/span><\/span><\/b><\/h3>\n<ol>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Government legal legitimacy\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Types of government in power<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The ideology or principles adhered to\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">International network\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Relations between countries and their citizens\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Relations between institutions\u00a0<\/span><\/span><\/li>\n<\/ol>\n<h3><span id=\"Kultural\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Cultural<\/span><\/span><\/b><\/h3>\n<ol>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">community values,\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Diversity of ethnicity, race, religion, culture and religion<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">History or historical<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Level of education,\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Sociological conditions of society<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Characteristics of people from various regions<\/span><\/span><\/li>\n<\/ol>\n<h3><span id=\"Demografis\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Demographic<\/span><\/span><\/b><\/h3>\n<ol>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Population growth rate,\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Migration, transmigration, immigration<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public health\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Population age distribution<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Life expectancy<\/span><\/span><\/li>\n<\/ol>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public sector institutions must also pay attention to value for money or the concepts used when managing public sector institutions. <\/span><span style=\"vertical-align: inherit;\">This concept must be guided by three elements, namely economy, efficiency and effectiveness. <\/span><span style=\"vertical-align: inherit;\">These three elements will later become the essence of value of money which has the benefit of improving public services, reducing public costs and increasing the effectiveness of public services that are evenly distributed according to targets.<\/span><\/span><\/p>\n<h2><span id=\"Tujuan_Akuntansi_Untuk_Sektor_Publik\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Objectives of Accounting for the Public Sector<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The objectives of public sector accounting according to\u00a0 <\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">the American Accounting Association<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> \u00a0(1970) are stated as follows:\u00a0<\/span><\/span><\/p>\n<h3><span id=\"1_Management_Control\" class=\"ez-toc-section\"><\/span><b>1. Management Control<br \/>\n<\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The first objective of public sector accounting is\u00a0 <\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">management control<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> .\u00a0<\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Management control\u00a0<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> is providing information that is really needed for proper, efficient and economical management of the operations and resource allocation of an organization or institution.<\/span><\/span><\/p>\n<h3><span id=\"2_Accountability\" class=\"ez-toc-section\"><\/span><b>2. Accountability<\/b><\/h3>\n<p><b><\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The next goal of public sector accounting is\u00a0 <\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">accountability<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> .\u00a0<\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accountability<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> \u00a0aims to provide useful information for public sector managers in preparing accountability reports for fields, divisions or resources under their auspices. <\/span><span style=\"vertical-align: inherit;\">Apart from that, it also aims to report various activities on government operations and budget use to the public.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Meanwhile, according to the conceptual framework of public sector accounting, it is clear that regional government financial reports must be able to explain various information that is useful for assessing accountability and making appropriate decisions. <\/span><span style=\"vertical-align: inherit;\">Here are some of the objectives of public accounting:<\/span><\/span><\/p>\n<ol>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Provide information regarding the source, allocation and use of financial resources.\u00a0<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Provide information relating to the adequacy of current period revenues to finance all expenses.<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Informs the amount of economic resources used for the entity&#8217;s activities in producing reports as well as the corresponding results.<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Informing the financial position in accordance with the entity&#8217;s conditions, making reports according to the source of revenue in the short and long term.<\/span><\/span><\/li>\n<\/ol>\n<h2><span id=\"Jenis-Jenis_Akuntansi_Sektor_Publik\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Types of Public Sector Accounting<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public sector accounting is divided into several types, including:<\/span><\/span><\/p>\n<h3><span id=\"1_Akuntansi_Pemerintah_Governmental_Accounting\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Government Accounting ( <\/span><\/span><\/b><b><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Governmental Accounting<\/span><\/span><\/i><\/b><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> )<\/span><\/span><\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In its application, government accounting uses accounting data as information relating to various government economic and financial transactions provided to the executive, legislative, judiciary and the public within it.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Government accounting can be divided into two, namely central government accounting and regional government accounting. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, regional government accounting is still divided into provincial accounting and district or city government accounting.<\/span><\/span><\/p>\n<h3><span id=\"2_Akuntansi_Sosial_Social_Accounting\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Social Accounting ( <\/span><\/span><\/b><b><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Social Accounting<\/span><\/span><\/i><\/b><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> )<\/span><\/span><\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Social accounting or Social Accounting is a field of accounting that records economic events in non-profit and non-profit organizations which are run specifically for macro institutions such as political parties, mosques and various other community institutions.<\/span><\/span><\/p>\n<h2><span id=\"Ruang_Lingkup_Akuntansi_Sektor_Publik\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Scope of Public Sector Accounting<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public sector accounting was formed due to the emergence of various supporting factors that helped the process of its formation. <\/span><span style=\"vertical-align: inherit;\">The parliamentary system of government implemented in Indonesia is the first factor. <\/span><span style=\"vertical-align: inherit;\">Therefore, a public sector accounting system emerged whose implementation was under the influence of executive and legislative institutions in a\u00a0 <\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">check and balance condition. <\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0The second factor is resources which are indirectly related to the results. <\/span><span style=\"vertical-align: inherit;\">And the final influencing factor is the country&#8217;s political conditions which give rise to negotiations between government and legislative institutions.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public sector accounting has been proven to have an important role in the government system and is the backbone of the country&#8217;s economy. <\/span><span style=\"vertical-align: inherit;\">If there are restrictions on discussing public sector accounting in government, it will have an impact on the regulation of accounting practices in the sector itself.\u00a0<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The scope of public sector accounting is wider compared to the private sector. <\/span><span style=\"vertical-align: inherit;\">This field of public sector accounting covers a wide space for the common good. <\/span><span style=\"vertical-align: inherit;\">Public sector accounting covers<\/span><\/span><\/p>\n<ol>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Financial and development planning<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Monitoring and inspection system<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Financial implications in accordance with government policy.\u00a0<\/span><\/span><\/li>\n<\/ol>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Apart from that, public sector accounting has the scope of high state institutions and their subordinate departments, regional governments, foundations, political parties, universities and other organizations. <\/span><span style=\"vertical-align: inherit;\">However, public sector organizations are strictly limited to organizations that use public funds. <\/span><span style=\"vertical-align: inherit;\">Therefore, public sector accounting only covers the following main areas:<\/span><\/span><\/p>\n<ol>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Central Government Accounting<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Local Government Accounting<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Political Party Accounting<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">NGO Accounting<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Foundation Accounting<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Educational Accounting<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Health Accounting<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accounting for Places of Worship<\/span><\/span><\/li>\n<\/ol>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<\/strong><\/span><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" title=\"Permalink to: What is the Manufacturing Company Accounting Cycle?\" href=\"https:\/\/mudabicara.com\/en\/what-is-the-manufacturing-company-accounting-cycle\/\" rel=\"bookmark\">What is the Manufacturing Company Accounting Cycle?<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Karakteristik_Akuntansi_Sektor_Publik\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Characteristics of Public Sector Accounting<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public sector accounting is accounting that is usually used by public or government institutions. <\/span><span style=\"vertical-align: inherit;\">Almost every public institution is required to manage financial reports transparently.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Therefore, accounting in the public sector is often used as a tool for accountability to the public. <\/span><span style=\"vertical-align: inherit;\">Therefore, in the process there is something called public sector auditing.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public sector accounting is often defined as the process of collecting, classifying, analyzing and reporting financial management and public institutions. <\/span><span style=\"vertical-align: inherit;\">This financial report will be used as information that will be conveyed to interested parties. <\/span><span style=\"vertical-align: inherit;\">Of course, this management report will later help the decision-making process to be correct, fast and efficient.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In its implementation, every public institution is required to manage social and economic costs more efficiently. <\/span><span style=\"vertical-align: inherit;\">If the demands of public institutions regarding public accountability are stronger, then public sector accounting will be recognized as a science for managing public finances. <\/span><span style=\"vertical-align: inherit;\">Public sector accounting can also be said to be a form of transparency to the public in fulfilling public rights.\u00a0<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In public sector accounting, this is closely related to accountability for the sources of funds used. <\/span><span style=\"vertical-align: inherit;\">Therefore, this field certainly requires people who have the qualifications of competence, honesty and a sense of responsibility in its implementation. <\/span><span style=\"vertical-align: inherit;\">Because graduates of this program will later be directed to a career in the public sector, both in government offices as civil servants and non-civil servants. <\/span><span style=\"vertical-align: inherit;\">Professions that public sector accounting graduates can pursue include:<\/span><\/span><\/p>\n<ol>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public Sector Accountant Staff<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public Sector Auditor<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Government Procurement of Goods and Services Management<\/span><\/span><\/li>\n<li aria-level=\"1\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Public Sector Accounting Department Tax Staff<\/span><\/span><\/li>\n<\/ol>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Apart from that, the existence of public sector accounting also increasingly embodies the characteristics of\u00a0 <\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Good Governance<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> . <\/span><span style=\"vertical-align: inherit;\">These characteristics include:<\/span><\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Transparency<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> A character that is formed due to freedom in obtaining information<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Participation<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Character that is formed due to the freedom to socialize, speak and participate constructively.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accountability<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Character that is realized because of a real sense of responsibility towards the public.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Consensus Orientation<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> This character has a complete orientation towards the public.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Equity<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> With this character, equality of rights, justice and public welfare will be realized.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Rule of Law<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> This character has the aim of realizing the law more uprightly and not being underestimated.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Responsiveness<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Character that is alert and responsive to public services.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Strategic Vision<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> Character with the aim of realizing the vision and mission firmly.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Efficiency and Effectiveness<\/span><\/span><br \/>\n<\/b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> This character will manage resources from collection to use efficiently, effectively and responsibly.<\/span><\/span><\/li>\n<\/ul>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<\/strong><\/span><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" title=\"Permalink to: What is the Difference Between Financial Accounting and Management Accounting?\" href=\"https:\/\/mudabicara.com\/en\/what-is-the-difference-between-financial-accounting-and-management-accounting\/\" rel=\"bookmark\">What is the Difference Between Financial Accounting and Management Accounting?<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Perbedaan_Akuntansi_Sektor_Publik_Dan_Swasta\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Differences in Public and Private Sector Accounting<\/span><\/span><\/b><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">There are several differences between public and private sector accounting. <\/span><span style=\"vertical-align: inherit;\">The following is discussed one by one.<\/span><\/span><\/p>\n<h3><span id=\"Tujuan_Organisasi\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Organization goals<\/span><\/span><\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Each organization has different goals according to the specifications to be achieved. <\/span><span style=\"vertical-align: inherit;\">Likewise, public sector accounting and private sector accounting have different objectives. <\/span><span style=\"vertical-align: inherit;\">This difference is very prominent, especially in achieving profits. <\/span><span style=\"vertical-align: inherit;\">In public sector accounting, it is not just about making a profit but also about providing the best possible public services. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, in the private sector, maximum profits are achieved.<\/span><\/span><\/p>\n<h3><span id=\"Sumber_Pembiayaan\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Sources of financing<\/span><\/span><\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The differences in public sector and private sector accounting can then be seen from the funding sources or capital structures used. <\/span><span style=\"vertical-align: inherit;\">In the public sector, sources of funds come from taxes, levies, debt, government bonds, BUMN\/BUMD profits, sales of state assets, etc. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, the private sector comes from internal financing which includes own capital, retained earnings, sale of assets and external financing which includes bank loans, bonds, share issuance.<\/span><\/span><\/p>\n<h3><span id=\"Pertanggungjawaban\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accountability<\/span><\/span><\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accountability in the public sector is different from the private sector. <\/span><span style=\"vertical-align: inherit;\">The public sector is responsible to the community because the source of funds used to provide public services comes from the community. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, the private sector is responsible to the company owner or shareholders and creditors for the funds provided.<\/span><\/span><\/p>\n<h3><span id=\"Struktur_Organisasi\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Organizational structure<\/span><\/span><\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The organizational structure in public sector accounting is bureaucratic, rigid and hierarchical. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, the private sector is more flexible.<\/span><\/span><\/p>\n<h3><span id=\"Karakteristik_Anggaran_dan_Stakeholder\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Budget and Stakeholder Characteristics<\/span><\/span><\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The characteristics of budgets in the public sector are more openly published for discussion with the public. <\/span><span style=\"vertical-align: inherit;\">For the government, the budget is no longer a secret that must be covered up. <\/span><span style=\"vertical-align: inherit;\">This is different from the private sector which is more closed and has become a company secret.\u00a0<\/span><\/span><\/p>\n<h3><span id=\"Sistem_Akuntansi\" class=\"ez-toc-section\"><\/span><b><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Accounting System\u00a0<\/span><\/span><\/b><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Private sector accounting applies accrual-based accounting while public sector accounting still uses a cash- <\/span><\/span><i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">toward accrual-<\/span><\/span><\/i><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> based accounting system .\u00a0<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0To understand the meaning of accounting, you can look at two main <a class=\"read-more\" href=\"https:\/\/mudabicara.com\/en\/what-is-public-sector-accounting-definition-according-to-experts-purpose-types\/\" title=\"What is Public Sector Accounting? Definition According to Experts, Purpose, Types\" itemprop=\"url\"><\/a><\/p>\n","protected":false},"author":2,"featured_media":1707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[454,449,343,144,121,128,28,38],"class_list":{"0":"post-1705","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-economic","8":"tag-academic","9":"tag-accountancy","10":"tag-accountant","11":"tag-accounting","12":"tag-business","13":"tag-economic","14":"tag-education","15":"tag-university"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is Public Sector Accounting? 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