QUESTION DRAFT FOR PUBLIC SECTOR ACCOUNTING ASSOCIATION

MEETING

Ibnu Syahid Sira Haq

13/352579/EK/19613

Fiko Rahardito Baskoro

13/347703/EK/19445

1.

Australia, United Kingdom, and the United States are one of the well-known countries
for their public organization compliance toward performance indicator. Despite they
develop different indicators, the criteria to make the indicators are likewise. Which one is

a.
b.
c.
d.
e.

the correct criteria for the performance indicator?

Hard to be measured
Different from the defined goals
Clear and ambiguous
Data can be analyzed
Utopian

(Chapter 1: Public Organization Goals as a Performance Measurement. The SMART and

CREAM Performance Indicator)
2.

According to the 2016 e-Government survey by the United Nations, the United Kingdom,
Australia, Republic of South Korea, Singapore, and Finland are the top five of eGovernment performer. Their performance towards e-Government can fulfill the
countries necessities and enhance their public performance. Which one of the statement is

a.
b.
c.
d.
e.

not these necessities?

Better government services
Enhancing tax income and cost
Governmental management efficiency
Community empowerment towards information access
Enhancing business and industrial interaction

(Chapter 2: Public Sector Management Accounting Scope. E-Government in the technology role
for the organization)
3.

Regulatory gap analysis are useful to assess government performance by comparing

planned input and factual implementation. The technique are simpler than regular gap

analysis from its evaluation criteria and phases.Which one is irrelevant for the phase of
a.
b.
c.
d.
e.

regulatory gap analysis?

Analyze with the discrepancy formula
Identify which policy will be evaluated
Make a questionnaire to the stakeholders
Identify the indicator
Wait for the feedback

(Chapter 3: Performance Discrepancies Identification and it's Impact. Discrepancies

identification technique)
4.

Balanced Score Card (BSC) known for its business performance measurements.
However, public sector could apply these too. The special features of BSC are its four
main perspectives (financial, customer, internal process, and learning and growth); in
which the perspective can be developed further. Which one of thesepublic sector

a.
b.
c.
d.
e.

indicators is likely not based on the four main perspectives?

Increasing environment vitality through decrease in crime rate
Increasing the tax income
Shorten the customers service cycle (procedure)
Increasing the cost of service
Core competence development rate for well-skilled labor

(Chapter 4: Performance Measurement Technology. Balanced Score Card)

5.

According to the World Bank report, most Latin American public sectors are bedeviled
with counterproductive civil service policies and practices that impede their efforts to
recruit and retain highly qualified employees and motivate them to perform to the best of
their abilities. How can it happen? There is some reason. Which one is likely the reason
behind?
a. Low level of compensation
b. Good promotions for well-performed employee
c. Good work ethics and code of conduct
d. Flexible policies for salary upgrades
e. Clear job design and job description

(Chapter 6: Public Agency Compensation and Salary)

6.

Government designing cash management efficiency to achieve many purposes. Which

a.

one is not the government purpose to designing cash management?

Decrease operational risk

b.
c.
d.
e.

Support another financing policies

Spend money as soon as possible
Minimize idle cash
Maintain flexibility

(Chapter 7: Public Treasury)

7.

Even before IASB create IFRS and the convergence issues emerge, most of the world
countries already have their own accounting standards. The standards including public
sector accounting. Reason on generate a public sector accounting standards lies in its

a.
b.
c.
d.
e.

benefit. Which one is not the benefit of applying the standards?

Increase quality and reliability over public sectors financial statements
Create a low transparency and integrity
Enhance financial and economic performance
Increase harmonization between jurisdiction by using same accounting basis
Increase harmonization between termconditions and finance-economic reporting

(Chapter 8: Public Sector Regulation and Accounting Standard)

8.

Defining goals in strategic planning play an important role in proposing a program. One
ofthesuccess story is Brazil. Based on United Nations 2015 World Public Sector Report,
Brazil qualified for 2012 UN Public Service Award 2nd evaluation round. The President
of Brazil set a goal to develop an institutional design that would meet the expectations of
government and society, which realized in Inter-council Forums (IF). More than 800
recommendations were received and synthesized into 600 proposals. Which one is likely

a.
b.
c.

the method used by Brazil to meet the society expectancies?

Top-down approach
Implement good governance in every level
Participatory meetings and conferences for government, agencies, various civil society,

d.
e.

and non-governmental representatives

Create a good internal control
Create a good overall work

(Chapter 9: Program and Strategy)

9.

Budgeting is a way to manage public finance which commonly used in many countries in
the world. Currently, many developing countries faced a challenge to create much job
demands and give equal chance without gender discrimination.Economic assumptions
which can beemphasizedunder these condition is...

a.
b.
c.
d.
e.

Real GDP
Income per capita
Unemployment rate
Inflation rate
Interest rate

(Chapter 10: Budgeting)

10.

Officials that have rights to take actions which cause income and/or expenditure in

a.
b.
c.
d.
e.

thenation called as.

Authority
Secretary
General affairs
Inspector
Treasurer

(Chapter 11: Realization Control)

11.

Public organization of US and Australia could be well developed for the following
reason...
a. Could do managerial functional
b. Having potential natural resources.
c. Not required many transparency and accountability in order to be able to operate
independently.
d. Intent to get maximum profit.
e. Having no responsibility in satisfy the communitys expectation so it can operate

12.

independently.
Public sector organization should be responsible to the community in its operational, and
it is different with private sector organization. It is because the public sector organization
characteristic, that is
a. Achieve financial goal
b. Owned collectively by shareholder and investor
c. Has responsibility to its stakeholder, especially the shareholder
d. Have no obligation to provide public service
e. The cost is provided by the society

13.

Accounting is being fundamental to themanagement accounting public sector, the reason

is ...

a.

Accounting is measuring instrument in the achievement of the purpose of the public sector
organization, it is profit achievement

b.

Accounting gives information in cost of public service.

c.

As information resources that will be used in decision-making consideration and as public

organization controller

d.

Accounting gives information that is used as a report in the interest of the government.

e.

As information resources for external interest public sector organization

14.

Technology development gives an effect for public sector organization, it reflects on ...

a.

The offering a wide range of better option

b.

Bureaucracy become longer so the community will get a better services

c.

Enabling in earning management so the report of the organization will be better.

d.

The increased cost that the organization can increase the cost of its service

e.

Increase service value so the service cost can be increased in order to get more profit.
15.

One of the results of technology's role is the existing of e-government, this can give a
positive impact on the government, that is ...

a.

Made it difficult for operational so the employees need to work hard.

b.

Decreasing communitys participation because e-government can replace it

c.

Increasing effectiveness value and the efficiency of the service to the society

d.

Increase organizations risk so the organization will be more careful.

e.

Increasing the cost for provision of services to the society so it can be more efficient in using the
service
16.

The enlarging of work gap is the result of the weakness of public sector organization
performance. This situation could be anticipated by ...

a.

Enlarge given incentive to workers without seeing its contribution to the organization

b.

Give extra work time to workers so work gap can be decreased

c.

Clarify the responsibility of teams or workers in their work so that the team will be easier to
maximize work performance and minimized work gap

d.

Recruit more employees in improve contribution to the organization.

e.

Minimize coordination between workers so their potential can be maximized

17.

Balance Score Card (BSC) nowadays is used not only by aprivate organization but also
public organization. BSC is going to be beneficial if implemented in public sector
organization with the reason by

a.

It can function as work indicator to achieve profit achievement purpose

b.

Put finance perspective over other perspectives. This can boost the public sector organization to
get more profit to satisfy the society

c.

As reason for the organization if the operational is not efficient because it focuses on public
service

d.

Clarifying, communicating and harmonizing the strategy in all the members of the organization

e.

Clarifying financial perspective is the main perspective of public sector organization so the
workers can ignore other perspectives in case the financial perspective can be achieved

18.

The application of BSC in public sector organization can be categorized succeed if

a.

The strategy can be understood and implemented harmoniously from upper management until
public workers in the entire range of organization

b.

There is profit improvement in the organization even though the other indicators decreased.

c.

The decision-making process and organization control become more complex

d.

There is provision of service to the society despite the high cost

e.

BSC has been used as it is in the organization.

19.

A good leader can lead the organization to achieve the purpose and achievement indicator by

a.

Giving more responsibility to the workers so their contribution will be increased

b.

Giving task that is not accordance with the workers capability

c.

Giving a big trust to the workers and not required feedback on the workers problem

d.

Giving reward to the workers with good with good work

e.

Always forgive workers who are not giving much good contributions over and over.

20.

The good application of payroll and compensation is

a.

Giving payroll and compensation without seeing the workers work

b.

Do not give motivation to the workers in order to achieve the organizations purpose

c.

There is indicator in arranging the payment and compensation in the organization

d.

Giving big payment and compensation in order to motivate the workers

e.

There is working indicator so the payment and compensation given to the workers are different
based on their work