Manajemen Aset Pemerintah S2 Genap 2015

Selamat datang di kuliah Public Sector Assets Management 

MANAJEMEN ASET PEMERINTAH

No.	Materi	Referensi
1.	The Growth of GAAP Chapter 1 The public sector 1 Chris Aulich and Sandra Nutley 1.1 Rationales for government activity 2 1.2 The instruments of government 6 1.3 The ‘size of government’ debate 7	A 1 B 1
2.	Progressive Government Budgeting Chapter 2 Public sector management 11 Chris Aulich, John Halligan and Sandra Nutley 2.1 Traditional models of organising and managing the public sector 11 2.2 Challenges to the traditional public administration model 13 2.3 Reforming public sector management	A 71 B 11
3.	Expenditures and Revenues in U.S. Governments Chapter 3 The public policy process 20 Jenny Stewart and Russell Ayres 3.1 What is public policy? 20 3.2 The ‘policy cycle’ 22 3.3 Managing the policy-making process: Some key components 24 3.4 Skills for policy advisers	A 129 B 20
4.	Governmental Financial Reporting and Government-Wide Financial Benchmarks for State Governments Chapter 4 Politics and the policy process 36 Jennifer Curtin and Craig Symes 4.1 Political actors 37 4.2 The intersection of politics and policy	A 339 – 389 B 36
5.	Auditing Governmental Entities Chapter 5 Strategic management and corporate planning 47 Jules Wills 5.1 Background to strategic management 47 5.2 Benefits and pitfalls of strategic management 49 5.3 Public management cycle 50 5.4 Corporate planning in the public sector	A 409 B 47
6.	Federal Accounting and Financial Reporting Chapter 6 Financial management and budgeting 60 Grant Jones 6.1 Financial management 61 6.2 Budgeting concepts 64 6.3 The budget process 69 6.4 A closer look at the role of a public servant in the budget process 71	A 439 B 61
7.	International Public Sector Accounting Standards Chapter 7 Human resource management 74 Helen Coventry 7.1 What is human resource management? 75 7.2 HRM in new public management 79 7.3 The Public Service Act 1999—out with the old, in with the new? 82	A 491 B 74

A.      Handbook of Governmental Accounting, CRC Press, Florida, USA, Edited by Frederic F. Bogoui, 2009

B.      Australian Handbook of Public Sector Management, Edited by, Chris Aulich, John Halligan and Sandra Nutle,  2001

Silabus

Referensi:

Australian Handbook

American Handbook

Contoh soal manajemen aset pemerintah:

1. Jelaskan rasional atas aktivitas pemerintah.
2. Jelaskan instrumen-instrumen pemerintah.
3. Jelaskan model tradisional dalam mengelola dan mengorganisasi sektor publik beserta tantangannya.
4. Jelaskan reformasi dalam manajemen sektor publik secara umum dan di Indonesia.
5. Jelaskan konsep kebijakan publik (public policy).
6. Jelaskan siklus manajemen publik (public cycles management).
7. Jelaskan konsep financial management, konsep penganggaran dan budget process.
8. Apa yang disebut performance management? Jelaskan
9. Jelaskan change management dalam sektor publik.
10. Sebutkan konsep akuntabilitas dalam sektor publik.
11. Bagaimana perkembangan sektor publik dan arah pengembangan standar di Indonesia.
12. Jelaskan konsep laporan keuangan menurut PP 71 Tahun 2010
13. Jelaskan konsep laporan keuangan menurut International Public Sector Accounting Standard
14. Untuk manajemen aset pemerintah, di Indonesia dibolehkan untuk dibebankan penyusutan. Berikan penjelasan atas kebijakan penyusutan ini.
15. Apa peranan anggaran dalam akuntansi? Mengapa LRA menjadi salah satu laporan keuangan pemerintah?