BUKU AJAR AKUNTANSI BIAYA SEKTOR PUBLIK

Victor Cornelis; Septina L. Siahaya,; Wa Asrida; Yuspico Cornelis

Authors

Victor Cornelis

University of Pattimura

Septina L. Siahaya,

Politeknik Negeri Ambon

Wa Asrida

Politeknik Negeri Ambon

Yuspico Cornelis

Politeknik Negeri Ambon

Keywords:

AKUNTANSI, AKUNTANSI BIAYA, SEKTOR PUBLIK

Synopsis

Buku Akuntansi Biaya Sektor Publik disusun sebagai bahan ajar yang membahas konsep, prinsip, dan penerapan akuntansi biaya dalam organisasi sektor publik, seperti pemerintah pusat dan daerah, SKPD, dan unit pelayanan publik lainnya. Buku ini menjelaskan bagaimana biaya layanan publik diidentifikasi, diklasifikasikan, dicatat, dihitung, dialokasikan, dan dianalisis untuk mendukung perencanaan anggaran, penentuan tarif layanan, evaluasi efisiensi, serta pertanggungjawaban kinerja instansi publik. Tujuan pembelajaran dari buku ini adalah agar mahasiswa mampu memahami konsep dasar biaya sektor publik, membedakan biaya langsung dan tidak langsung, biaya tetap dan variabel, menghitung harga pokok layanan publik, menyusun laporan biaya, serta menggunakan informasi biaya untuk pengambilan keputusan manajerial dan kebijakan publik.
Selain uraian teori, buku ini dilengkapi dengan contoh kasus yang relevan dengan kondisi sektor publik. Setiap kasus disusun secara sistematis mulai dari penyajian data biaya, pengelompokan biaya, perhitungan total biaya, perhitungan biaya per unit layanan, hingga analisis efisiensi dan subsidi pemerintah. Untuk memperkuat pemahaman mahasiswa, buku ini juga menyediakan soal latihan dalam bentuk soal pilihan, esai, dan studi kasus yang menuntut kemampuan analisis, perhitungan, serta interpretasi hasil, sehingga mahasiswa tidak hanya memahami teori akuntansi biaya sektor publik, tetapi juga mampu menerapkannya dalam praktik pengelolaan keuangan instansi publik secara transparan, akuntabel, dan berorientasi pada pelayanan masyarakat.

Chapters

KATA PENGANTAR
DAFTAR ISI
BAB 01. PENGANTAR AKUNTANSI BIAYA SEKTOR PUBLIK
BAB 02. KLASIFIKASI DAN PERILAKU BIAYA
BAB 03. SISTEM PERHITUNGAN BIAYA DALAM LEMBAGA PUBLIK
BAB 04. PERHITUNGAN BIAYA LAYANAN PUBLIK
BAB 05. ANGGARAN BIAYA SEKTOR PUBLIK
BAB 06. PERENCANAAN DAN PENGENDALIAN BIAYA PUBLIK
DAFTAR PUSTAKA
PROFIL PENULIS

Author Biographies

Victor Cornelis, University of Pattimura

Victor Cornelis, S.E. M.Si, lahir di Kotalama tanggal 29 Agustus 1964. Penulis memperoleh gelar Magister dari Program Studi Akuntansi Sektor Publik Universitas Pattimura tanggal 23 Juni 2013. Selain itu Penulis juga memperoleh gelar Sarjana pada Jurusan Manajemen Universitas Pattimura pada tanggal 09 April 1991. Adapun Tesis Penulis adalah” Pengaruh Konflik Partisipasi Anggaran Terhadap Konsekuensi Kerja (Studi Empiris pada Pemerintah Kota Ambon dan Kabupaten Maluku Tengah). Profesi Penulis adalah sebagai dosen pada Jurusan Akuntansi Politeknik Negeri Ambon, selain itu pengalaman penulis sebagai Sekretaris Pimpinan Proyek Politeknik Negeri Ambon tahun 2022 – 2005, Bendahara Pengeluaran tahun 2006-2007, Ketua Satuan Pengawas Internal Politeknik Negeri Ambon tahun 2008-2009, Pejabat Pembuat komitmen Politeknik Negeri Ambon tahun 2012-2013 dan Ketua Jurusan Akuntansi Politeknik Negeri Ambon periode tahun 2016-2020. Selain itu, mata kuliah yang diampuh selamai ini adalah Akuntansi Biaya, Praktikum Akuntansi Biaya, Manajemen Keuangan, Metodologi Penelitian, Akuntansi Desa, Praktikum Akuntansi Desa, Akuntansi Biaya Sektor Publik, Praktikum Akuntansi Biaya Sektor Publik, Penganggaran Sektor Publik, Praktikum Penggagaran Sektor Publik, Analisis Laporan Keuangan Publik.

Septina L. Siahaya,, Politeknik Negeri Ambon

Septina L.Siahaya, S.E,. M.M., lahir di Ambon pada 17 September 1981. Penulis menyelesaikan pendidikan S-1 dari Jurusan Akuntansi Fakultas Ekonomi Universitas Merdeka Malang di tahun 2003 serta pendidikan S-2 Magister Manajemen Konsentrasi Manajemen Keuangan pada Universitas yang sama di tahun 2007. Penulis pernah bekerja sebagai staff keuangan pada PT. Fastro Toma Ambon dari tahun 2007 - 2008. Penulis juga merupakan dosen tetap dari 2007 hingga sekarang pada Prodi Akuntansi D-III Politeknik Negeri Ambon dan mengampu mata kuliah excel akuntansi, komputer akuntansi, database, akuntansi biaya, akuntansi manajemen dan manajemen keuangan . Selain di Politeknik Negeri Ambon, penulis juga mengajar di program D-IV PDD Masohi Politeknik Negeri Ambon. Penulis telah mengikuti pelatihan aplikasi komputer akuntansi dan memiliki sertifikat teknisi akuntansi pada klaster pengoperasian aplikasi akuntansi berbasis komputer. Penulis juga aktif menulis artikel yang dimuat pada jurnal publikasi nasional dan internasional serta menjadi pemateri pada program pelatihan komputer pada beberapa kegiatan pengabdian masyarakat selama beberapa tahun terakhir.

Wa Asrida, Politeknik Negeri Ambon

Wa Asrida, S.E., M.Si, lahir di Wanci, tanggal 16 Oktober 1980. Penulis memperoleh gelar Magister pada Program Pasca Sarjana Fakultas Ekonomi Universitas Padjadjaran Bandung pada tanggal 14 September 2011. Selain itu, Penulis juga memperoleh gelar Sarjana pada Jurusan Akuntansi Fakultas Ekonomi Universitas Widya Mataram Yogyakarta pada tanggal 15 Oktober 2003. Profesi yang digeluti Penulis saat ini adalah sebagai Dosen Tetap pada Prodi D-III Akuntansi dan D-IV Akuntansi Sektor Publik Jurusan Akuntansi Politeknik Negeri Ambon sejak tahun 2005 sampai sekarang. Adapun mata kuliah yang penulis ampu adalah Akuntansi Biaya, Praktikum Akunatnsi Biaya, Akuntansi Keuangan Menengah, Praktikum Akuntansi Keuangan Menengah, Akuntansi Organisasi Nirlaba, Praktikum Akuntansi Organisasi Nirlaba, Akuntansi Biaya Sektor Publik dan Praktikum Akuntansi Biaya Sektor Publik. Penulis juga pernah mengajar di Prodi D-III Akuntansi Universitas Darussalam Ambon tahun 2004. Penulis menjadi anggota aktif pada organisasi profesi Ikatan Akuntan Indonesia (IAI) dan anggota ISAS (Indonesian Society of Applied Science) sejak tahun 2025 sampai sekarang. Penulis aktif mengikuti seminar nasional maupum internasional, serta pernah mengikuti program pelatihan dan sertifikasi kompetensi dosen skema Certified Goverment Accounting Associate (CGAA) dari Kemendiktisantek pada tahun 2025. Selain itu, Penulis juga aktif sebagai Editor Jurnal Nasional Terakreditasi yaitu Jurnal MANEKSI (Manajemen, Ekonomi dan Akuntansi) dan JAA (Jurnal Applied Accounting). Penulis juga aktif sebagai pengurus Masyarakat Ekonomi Syariah (MES) Wilayah Maluku dan organisasi/asosiasi lainnya. Sebelumnya, penulis pernah menjadi Sekretaris Pusat Penelitian dan Pengabdian Masyarakat Politeknik Negeri Ambon pada tahun 2016-2020.

Yuspico Cornelis, Politeknik Negeri Ambon

Yuspico Cornelis, S.E., M.Si, lahir di Layeni Maluku Tengah, tanggal 14 November 1991. Penulis menyelesaikan pendidikan Sarjana (S1) pada Jurusan Akuntansi, Fakultas Ekonomi, Universitas Pattimura Ambon, dan memperoleh gelar Sarjana Ekonomi (S.E) pada tanggal 14 Februari 2013. Selanjutnya, penulis melanjutkan studi pada Program Pascasarjana Fakultas Ekonomi Universitas Pattimura Ambon dan berhasil meraih gelar Magister Sains (M.Si) pada tanggal 3 Mei 2016. Adapun judul tesis yang disusun penulis adalah ”pengaruh ketidakpastian lingkungan dan teknologi informasi sebagai variabel moderasi terhadap hubungan antara sistem akuntansi manajemen dan kinerja manajerial pada bank-bank pemerintah dan swasta di kota Ambon”, yang menjadi salah satu bentuk kontribusi akademik dalam pengembangan ilmu pengetahuan, khususnya di bidang akuntansi dan ekonomi. Saat ini, penulis berprofesi sebagai dosen tetap pada Kampus Politeknik Negeri Ambon, Jurusan Akuntansi, Program Studi Akuntansi Sektor Publik. Melalui aktivitas akademik, penelitian, dan pengabdian kepada masyarakat, Penulis terus berkomitmen untuk memberikan kontribusi nyata dalam pengembangan pendidikan tinggi serta kemajuan ilmu pengetahuan. Adapun mata kuliah yang diampu antara lain: Akuntansi Sektor Publik, Praktikum Akuntansi Keuangan Daerah I, Akuntansi Desa, Praktikum Akuntansi Desa, Penganggaran Sektor Publik, Praktikum Penganggaran Sektor Publik, Akuntansi Organisasi Nirlaba, Praktikum Akuntansi Organisasi Nirlaba, Analisis Laporan Keuangan.

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