PUBLIC BUDGETING
Module/Course Title: PUBLIC BUDGETING
Course Type: Compulsory Course in State and Regional Finance Course Coordinator:
● Prof. Dr. Moh. Khusaini, S.E., M.Si., M.A.
Lesson Plan Developer:
● Prof. Dr. Candra Fajri Ananda, S.E., M.Sc.
Modules/
course code
Student
workloads credits(ECTS) Semester frequency Duration EKU61012 16 x 3CU x 170
minutes
3 CU x1,5 ECTS
5th Semester Odd Semester 1 Semester 1 Types of courses
Lectures Contact hours Independent
study
class sizes 34 students 16 x 3 CU x
50 minutes
16 x 3 CU x 120 minutes 3 Prerequisites for participation (if applicable)
Regional Development Planning 4 Learning Outcomes
a) Intended Learning Outcomes (ILO)
● Capable of demonstrating a responsible attitude towards work in their area of expertise independently (ILO 2)
● Capable of demonstrating economic thinking, and applying basic principles and economic theory to analyze economic development issues and policies in the field of economic development. (ILO 6)
● Capable of applying development planning theory, resources, or state and regional finances to analyze economic development issues and policies at regional, national, and global levels (ILO 7)
● Capable of mastering the concepts and theories of applied economics (ILO 10) b) Course Learning Outcomes (CLO)
● Able to understand and mentioned the scope of public sector organization arranged in the budgeting
● Able to understand and utilize various system on arranging public budgeting
● Able to understand and mentioned the pro and contra of various public budgeting systems
● Able to understand and explain the cycle of state and regional budgeting 5 Subject Content
● Characteristic and scope of public sector organization
● Government, state finance, and management of state finance
● The concept of public sector budgeting
● The Background of public sector budgeting development
● Traditional budgeting system/ Line-Item budgeting
● PBBS/SIPPA budgeting system
● Zero base budgeting system
● Performance-based budgeting
● State finance cycle
● Public sector accounting
6 Teaching Methods
1. Project Based Learning 2. Small group discussions 7 Assessment methods
Participation, Assignment, Quiz, Midterm Exam, Final Exam
8 This Module/Course is also applied in The Following Study Program/s -
9 Authorisation for modules/courses team
10 References
● Public sector Accounting In Malaysia. Omar Othman dkk. Thomson.
Singapore:2007
● Public Finance Administration, By. B.J. Reed & John W. Swain. Prentice Hall, New Jersey:1990
● Administrasi Keuangan Jilid 1 dan 2. Abdullah, SE. Bhratara Karya Aksara.Jakarta:1986
● Otonomi & Manajemen Keuangan Daerah. Dr. Mardiasmo, MBA, Ak. Penerbit Andi. Yogyakarta: 2002
● Nurkholis., Khusaini, Moh. 2019. Penganggaran Sektor Publik. Malang: UB Press
● Maryunani, Alimudin. 2019. Penataan anggaran publik berbasis partisipatif : sebuah pengalaman di Kabupaten Teluk Bintuni, Provinsi Papua Barat. Malang:
UB Press
