Accounting Public

Public Sector Accounting

From various peelings seminars and workshops , understanding the public sector is often seen as a complement to government rules that accumulate the " public sector debt " and " public sector borrowing demand " for a given year . This articulation of the impact of economic and political viewpoint that had dominated public sector debate . In terms of public policy , the public sector is understood as a tax demands , excessive bureaucracy , big government and nationalization versus privatization . It is clear , in a broad sense , the public sector is called the field of state management methods are talking about . Meanwhile, in the narrow sense , is defined as taxes and tax policy discussions . Of the various names that appear , the public sector can be interpreted from a variety of disciplines which are generally different from one . one form of implementation of public sector accounting techniques is in the BUMN organization . In 1959 the old order government began a policy of nationalization of foreign companies be transformed into state -owned enterprises ( SOEs ) . But because it is not managed by professional managers and too many ' politicization ' or government interference , resulting in the company only made ​​' cash cows ' by the bureaucrats . So that history does not show the presence and the good results are not encouraging . This condition persisted in the new order . More contrast again upon issuance of Government Regulation No. 3 of 1983 on the functions of the SOEs . By considering some of these functions , the consequences must be borne by the state as a public company is the highlight of its existence as an agent of development rather than as a business entity . In spite of it all , that the existence of public sector accounting practices in Indonesia with a clear legal status has been there since a few years rolling of legitimate government . One is the Public Telecommunication Company (1989 ) .

1. what is the meaning of public sector accounting 
    a. Detailed rules of government 
    b. Religious rules
    c. Rule of Law
    d. Population rules

2.Below which includes public policies,except
    a. Tax demands
    b. Excessive bureaucracy
    c. Big government
    d. Corruption

3.One form of implementation of public sector accounting 
   techniques are
    a. Community organization
    b. BUMN organization
    c. Military organization
    d. Political organization

4. In 1959 the old order government began a policy of 
    nationalization of foreign companies be
    Tranformed to
    a. State -owned enterprises ( SOEs )
    b. Financial federation
    c. Business policy
    d. Corporation

5.The narrow sense of the public sector accounting is
   a. Tax rules
   b. Rule of Law
   c. Taxation policy
   d. Life policy

6.The broad sense of the public sector accounting is
   a. Method of tax calculation
   b. State management methods
   c. Method of calculation interest
   d. Revenue calculation method

7.Government regulation No.3 of 1983 on the function of
    a. Environment
    b. Government
    c. BUMN
    d. Popoulation

8.In spite of it all , that the existence of public sector  
   accounting practices in Indonesia with a clear legal status 
   has been there since a few years rolling of legitimate 
   government . One is
    a. Public telecommunications company
    b. Trading company
    c. Services company
    d. Manufacturing company

9.How in the old order began a policy
    a. 1956
    b. 1957
    c. 1957
    d. 1958

10.The consequences of what SOE responsibilites as a   
     public company
    a. Accentuate its presence
    b. Provide Invesment
    c. Provide Policies
    d. Provide Rules

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