Public Sector Financial Management

Instructor/Fasiltator/Dosen:
Abdul Halim, Prof. Dr. MBA, Akt
Accounting Department,Faculty of Economics and Business, UniversitasGadjahMada
Waktu Konsultasi: by appointment/dengan perjanjian

Course Description
The course is designed to help students to understand in managing funds on public sectors. It
includes understanding the concept of financial management in public sectors such as meaning
and usefulness of managing funds, budgeting, fund allocations management, idle cash, disaster
allocation funds, debt and borrowing concepts and activities, and also financial statement
analysis. This course will provide more advanced knowledge for students who interested in
managing public sectors.

Bahan Kuliah Course/ Material

Halim, A., 2016, Manajemen Keuangan Sektor Publik, Edisi 2, Salemba Empat, Jakarta.
Wang, X., 2014., Financial Management In The Public Sector: Tools, Applications, and Cases.,
Third Edition. M.E. Sharpe. New York.
Artikel atau Tulisan terkait yang diperoleh dari internet.
Topik Utama Kuliah (dapat saja berubah, tergantung situasi dan kondisi) per minggu:
Perte
Topics
Reference
Homework
muan
1
Review of Syllabus and Contracts
Syllabus Handout
tbd
2

Manajemen Keuangan Sektor Publik: Sebuah

Pengantar

Introduction

tbd

Reviu atas APBN/APBD

Cases discussion

tbd

Penerimaan Pajak Pemerintahan Pusat

Ch l, 2

tbd

Penerimaan Negara Bukan Pajak (PNBP),

Manajemen Pinjaman Luar Negeri

Ch 3,4, 5, 6

tbd

Surat Utang Negara

Manajemen Pinjaman Proyek

Ch 7, 8

tbd

Manajemen Penyerapan Anggaran

Kas Menganggur: Dilema antara Penyerapan,
Risiko, dan Tuntutan Hukum

Ch 9, 10

tbd

MID EXAM

Dana Alokasi Umum

Ch 12

tbd

Dana Alokasi Khusus

Ch 10,11

tbd

10

Ch 13
Pajak Hotel dan Restoran
Pengelolaan Potensi Hibah sebagai Pendapatan
Daerah

Il

Pinjaman Daerah
Penyertaan Modal Daerah

Ch 14,15

tbd

12

Belanja Modal Daerah

Belanja Hibah: Bantuan Operasional Sekolah

Ch 16,17

tbd

13

Subsidi Listrik
Subsidi Pangan

Ch 18,19

tbd

14

Dana Bencana
Dana Bantuan Sosial

Ch 20,21

tbd

tbd

FINAL EXAM

Student's Responsibilities
1.
Class meeting will be used by the lecturer to confirm student's understanding of the
underlying concepts of accounting. Students should read the chapter assigned and are
required to do and submit the individual home work assigned and group assignment before
each class meeting.
1.
Students are expected to attend all scheduled class meetings. Absence from class
meetings shall not exceed 25%. Students who exceed the 25% limit without a medical or
emergency excuse acceptable to and approved by the Vice Dean of Academic shall not be
allowed to take the final exam and shall receive a grade of E from this course.
2.
Operating laptop, mobile phone, and other communication devices are strictly prohibited
during class meetings. Any student found operating these devices should leave the class and
will be considered as an absence for the class meeting.

Academic Integrity
Academic integrity forms a fundamental bond of frust between colleagues, peers, lecturers, and
students, and it underlies all genuine learning. There is no tolerance for plagiarism or academic
dishonesty in any form, including, but not limited to, viewing the exams of others, sharing
answers with others, using books or notes while taking the exam, copying answers or papers, or
passing off someone else's work as one's own. A breach of ethics or act of dishonesty can result
in A FAILURE OF AN ENTIRE COURSE (a grade of

Teaching Methods
A combination of lecturing, discussion, and problem solving will be applied to this class.
Lecturing is purpoted to confirm student's understanding of some concepts. Most of the lecturing
will be directed to discuss and answerstudent's questions. Hence, the most important

requirements for this course are a thorough preparation and reading materials and active
participation in the classroom. Student individually is required to submit the assigned homework
(hand before each class meeting. At the mid-term and end of semester, students in a group are
also required to submit the assigned project report. The project assignments and list of group will
be distributed in the third class meeting Grading
Your grade will be determined based on your total score on the following items:
Mid -Exam

20%

Final Exam
20%
Quizzes and assignments
10%
Group Presentation
15%
Participation
20%
Paper
15%
Your final score will be mapped to a course grade based on the following scheme (but not
limitted to):
A
B+

90 or above
85 to 89
80 to 84

75 to 79

C+
C
D
E

70 to 74
65 to 69
60 to 64
50 to 59
below 50