A Review of Mardiasmo's Book on Public Sector Accounting
Public sector accounting is a branch of accounting that deals with the recording, reporting, and auditing of financial transactions and performance of public sector organizations, such as government agencies, state-owned enterprises, and non-governmental organizations. Public sector accounting aims to provide information for decision-making, accountability, and transparency in the management of public resources and services.
One of the most comprehensive and authoritative books on public sector accounting in Indonesia is AKUNTANSI SEKTOR PUBLIK - Edisi Terbaru (Public Sector Accounting - Latest Edition) by Prof. Dr. Mardiasmo,MBA., Ak.,CA., a professor of accounting at Universitas Gadjah Mada and a former deputy minister of finance. The book was published by Penerbit Andi in September 2021 and is available as an ebook on Google Play[^1^].
The book covers various topics related to public sector accounting, such as:
The role of management accounting and management control systems in public sector organizations, the concept of strategy formulation, strategic planning, the concept of public sector budgeting and types of public sector budgets, techniques for evaluating public sector investments, pricing of public services, and performance measurement of public sector organizations.
The techniques of financial accounting in public sector organizations, such as budget accounting, commitment accounting, and fund accounting.
The basis of financial accounting used in public sector organizations, such as cash basis, cash towards accrual basis, and accrual basis, as well as the financial statements of public sector organizations.
The concept and process of auditing in public sector organizations.
The book is written in a clear and concise manner, with examples and illustrations from the Indonesian context. The book also provides exercises and case studies to help readers apply the concepts and techniques learned. The book is suitable for students, lecturers, researchers, practitioners, and policy makers who are interested in learning more about public sector accounting in Indonesia.
One of the main features of the book is that it adopts the International Public Sector Accounting Standards (IPSAS) as the framework for public sector accounting in Indonesia. IPSAS are a set of accounting standards issued by the International Public Sector Accounting Standards Board (IPSASB), a body under the International Federation of Accountants (IFAC). IPSAS aim to enhance the quality, consistency, and comparability of public sector financial reporting worldwide.
The book explains how IPSAS are relevant and applicable to the Indonesian public sector, especially in light of the ongoing public sector accounting reform that started in 2015. The book also discusses the challenges and opportunities of implementing IPSAS in Indonesia, such as the need for capacity building, harmonization of regulations, and improvement of information systems.
The book is a valuable contribution to the literature and practice of public sector accounting in Indonesia. It provides a comprehensive and up-to-date overview of the concepts, techniques, standards, and issues related to public sector accounting in Indonesia. It also offers insights and recommendations for improving the quality and usefulness of public sector financial information for decision-making, accountability, and transparency. The book is a must-read for anyone who wants to learn more about public sector accounting in Indonesia. 0efd9a6b88