BOOKS:
     PUBLIC SECTOR ACCOUNTING, ROWAN JONES
     AKUNTANSI SEKTOR PUBLIK, MARDIASMO
            WHAT IS PUBLIC SECTOR?
 “Those industries and services in a country that are 
    owned and run by the state, such as (by many countries) 
    the education services and the railways …”
                      Longman Dictionary of Contemporary English
 “a device for regulating human activities so that man 
    and women can live together in reasonable harmony…     
          Derbyshire (1987)
 “any entities, established owned by central, state or 
    local government and any entity established under any 
    Act of Parliament, which requires the presentation of the 
    annual financial statement to the Parliament…”
                                               MACPA Guideline No. 1 1990
                                          3
                      Forms of Government
      Absolute monarchy
        One person rule
      Aristocracy
        wealthy minority rule 
      Democracy
        based on a belief in the value of the individual
        eg choice of selecting representatives
              Make criticism?
              Rights being protected?
              Taking part in politics?
              Public interest is a priority?
                                         4                                 June 2004
    LEVEL PEMERINTAHAN DI 
         INDONESIA
   PEMERINTAH PUSAT
   PEMERINTAH PROVINSI
   PEMERINTAH 
    KABUPATEN/KOTA
        FUNGSI DAN ANGGARAN
  LEVE      CEO          CFO        COO       PENDAPATAN  
    L      (CHIEF      (CHIEF      (CHIEF       &BELANJA
          EXECUTI FINANCI OPERATI
             VE           AL         NG 
         OFFICER) OFFICER OFFICER
                           )          )
 PUSAT   PRESIDEN     MENTERI     MENTERI     PAJAK PUSAT (PPh, 
                      KEUANGAN    TEKNIS,     PPN), HASIL JUAL 
                                  KETUA       MINYAK. 
                                  LEMBAGA2 
                                  NEGARA
 PROVIN  GUBERNUR     KETUA       KETUA SKPD  PAJAK PROVINSI (PKB, 
 SI                   SKPKD       (SATKER     BBNKB, BB)
                      (SATKER     PERANGKAT   RETRIBUSI (JUM, JUS, 
                      PENGELOLA   DAERAH)     JPT)
                      KEUANGAN    CONTOH: 
                      DAERAH)     KEPALA 
                      DPPAD       DINAS
 KAB/    BUPATI/WALIK                         PAJAK 
 KOTA    OTA                                  KABUPATEN/KOTA
                                              RETRIBUSI (JUM, JUS, 
                                              JPT)