{"id":33158,"date":"2025-09-03T20:30:53","date_gmt":"2025-09-03T13:30:53","guid":{"rendered":"https:\/\/pustaka.ut.ac.id\/lib\/?p=33158"},"modified":"2025-09-03T20:30:53","modified_gmt":"2025-09-03T13:30:53","slug":"epfa4107-sistem-akuntansi-organisasi-publik","status":"publish","type":"post","link":"https:\/\/pustaka.ut.ac.id\/lib\/epfa4107-sistem-akuntansi-organisasi-publik\/","title":{"rendered":"EPFA4107 &#8211; Sistem Akuntansi Organisasi Publik"},"content":{"rendered":"<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av-layout-grid-1' class='av-layout-grid-container entry-content-wrapper main_color av-flex-cells    container_wrap sidebar_right'   >\n<div class=\"flex_cell no_margin av_one_fifth   \" style='vertical-align:top; padding:30px; '><div class='flex_cell_inner' ><\/div><\/div><div class=\"flex_cell no_margin av_three_fifth   \" style='vertical-align:top; padding:30px; background-color:#f4f3f2; '><div class='flex_cell_inner' ><p><div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding first  \" style='border-radius:0px; '><p><div class='avia-image-container  av-styling-    avia-align-center '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\"  ><div class='avia-image-container-inner'><a href='https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2025\/09\/EPFA4107.webp' class='avia_image'  ><img class='avia_image ' src='https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2025\/09\/EPFA4107.webp' alt='' title='EPFA4107'  itemprop=\"thumbnailUrl\"  \/><\/a><\/div><\/div><br \/>\n<div class='avia-button-wrap avia-button-center '><a href='https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=EPFA4107' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-small avia-position-center '  target=\"_blank\"   ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue85d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >FULLTEXT EPFA4107<\/span><\/a><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: justify;\"><strong>Untuk menggunakan layanan RBV secara fulltext, Anda gunakan login yang teraktivasi pada UT-Online (http:\/\/elearning.ut.ac.id) dan terdaftar sebagai mahasiswa Universitas Terbuka<\/strong><\/p>\n<\/div><\/section><br \/>\n<div class='avia-button-wrap avia-button-center '><a href='http:\/\/elearning.ut.ac.id' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-small avia-position-center '   ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue836' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' > elearning.ut.ac.id<\/span><\/a><\/div><\/p><\/div><div class=\"flex_column av_three_fifth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; '><p><div style='padding-bottom:10px;' class='av-special-heading av-special-heading-h3    '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >EPFA4107 &#8211; Sistem Akuntansi Organisasi Publik<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><strong>Zaki Baridwan<\/strong><\/p>\n<ul>\n<li>Edisi 1 \/ 3 SKS \/ 9 Modul<\/li>\n<li>640 Halaman: ilustrasi; 27 cm<\/li>\n<li>ISBN 9786342490228<\/li>\n<li>ISBN (E) 9786342490235<\/li>\n<li>Tangerang Selatan: Universitas Terbuka, 2025<\/li>\n<li>Kelas DDC [23] 657.61<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: justify;\">Buku Materi Pokok (BMP) EPFA4107 Sistem Akuntansi Organisasi Publik merupakan salah satu mata kuliah utama yang bertujuan membantu mahasiswa memahami konsep-konsep terkait proses bisnis sektor publik. Proses bisnis terkait siklus pendapatan, siklus pengeluaran, sistem general ledger dan pelaporan keuangan. Dalam pemahaman proses bisnis tersebut, termasuk di dalam masing-masing siklus pemahaman terkait dengan implementasi struktur pengendalian internal yang perlu diciptakan dalam rangka memperkecil adanya risiko pada setiap siklus akuntansi.<\/p>\n<\/div><\/section><br \/>\n<div class=\"tabcontainer   top_tab  \">\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-1\" class=\"tab active_tab\"  itemprop=\"headline\" >Tinjauan Mata Kuliah<\/div>\n    <div id=\"tab-id-1-container\" class=\"tab_content active_tab_content\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/EPFA4107-TM.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">EPFA4107-TM<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-2\" class=\"tab \"  itemprop=\"headline\" >Daftar Isi<\/div>\n    <div id=\"tab-id-2-container\" class=\"tab_content \">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/EPFA4107-DI.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">EPFA4107-DI<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<\/div>\n<\/p><\/div><div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; '><div class='avia-builder-widget-area clearfix '><div id=\"custom_html-6\" class=\"widget_text widget clearfix widget_custom_html\"><div class=\"textwidget custom-html-widget\"><div id=\"supsystic-table-83_27526\" class=\"supsystic-tables-wrap \" style=\" width:100%; visibility: hidden; \" data-table-width-fixed=\"100%\" data-table-width-mobile=\"100%\" ><table id=\"supsystic-table-83\" class=\"supsystic-table lfixed paragraphMode border stripe lightboxImg cell-border\" data-id=\"83\" data-view-id=\"83_27526\" data-title=\"Widget FEB\" data-currency-format=\"$1,000.00\" data-percent-format=\"10.00%\" data-date-format=\"DD.MM.YYYY\" data-time-format=\"HH:mm\" data-features=\"[&quot;after_table_loaded_script&quot;]\" data-search-value=\"\" data-lfixed=\"1\" data-lightbox-img=\"\" data-head-rows-count=\"1\" data-pagination-length=\"50,100,All\" data-auto-index=\"off\" data-searching-settings=\"{&quot;columnSearchPosition&quot;:&quot;bottom&quot;,&quot;minChars&quot;:&quot;0&quot;}\" data-lang=\"default\" data-override=\"{&quot;emptyTable&quot;:&quot;&quot;,&quot;info&quot;:&quot;&quot;,&quot;infoEmpty&quot;:&quot;&quot;,&quot;infoFiltered&quot;:&quot;&quot;,&quot;lengthMenu&quot;:&quot;&quot;,&quot;search&quot;:&quot;&quot;,&quot;previous&quot;:&quot;&quot;,&quot;next&quot;:&quot;&quot;,&quot;zeroRecords&quot;:&quot;&quot;,&quot;exportLabel&quot;:&quot;&quot;,&quot;file&quot;:&quot;default&quot;}\" data-merged=\"[]\" data-responsive-mode=\"0\" data-from-history=\"0\" ><thead><tr><th class=\"\" style=\"width:; padding: 0 !important;\"><\/th><\/tr><\/thead><tbody><tr style=\"height:px\" ><td data-cell-id=\"A1\" data-x=\"0\" data-y=\"1\" data-db-index=\"1\" class=\"bold bg-beb8b4 htCenter fsize-12 htMiddle color-000000\" data-cell-type=\"text\" data-original-value=\"FEB\" data-order=\"FEB\" style=\"min-width:100%; \" >FEB <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A2\" data-x=\"0\" data-y=\"2\" data-db-index=\"2\" class=\"htMiddle fsize-12 htCenter bold bg-efefef\" data-cell-type=\"text\" data-original-value=\"Program Studi\" data-order=\"Program Studi\" >Program Studi <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A3\" data-x=\"0\" data-y=\"3\" data-db-index=\"3\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Pembangunan (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Pembangunan (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/\" target=\"_self\">Ekonomi Pembangunan (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A4\" data-x=\"0\" data-y=\"4\" data-db-index=\"4\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Syariah (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Syariah (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/\" target=\"_self\">Ekonomi Syariah (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A5\" data-x=\"0\" data-y=\"5\" data-db-index=\"5\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/&quot; target=&quot;_self&quot;&gt;Manajemen (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/&quot; target=&quot;_self&quot;&gt;Manajemen (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/\" target=\"_self\">Manajemen (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A6\" data-x=\"0\" data-y=\"6\" data-db-index=\"6\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/&quot; target=&quot;_self&quot;&gt;Pariwisata (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/&quot; target=&quot;_self&quot;&gt;Pariwisata (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/\" target=\"_self\">Pariwisata (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A7\" data-x=\"0\" data-y=\"7\" data-db-index=\"7\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/\" target=\"_self\">Akuntansi (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A8\" data-x=\"0\" data-y=\"8\" data-db-index=\"8\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi Keuangan Publik (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi Keuangan Publik (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/\" target=\"_self\">Akuntansi Keuangan Publik (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A9\" data-x=\"0\" data-y=\"9\" data-db-index=\"9\" class=\"fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/&quot; target=&quot;_self&quot;&gt;Kewirausahaan (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/&quot; target=&quot;_self&quot;&gt;Kewirausahaan (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/\" target=\"_self\">Kewirausahaan (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A10\" data-x=\"0\" data-y=\"10\" data-db-index=\"10\" class=\"htMiddle fsize-12 htCenter bold bg-efefef\" data-cell-type=\"text\" data-original-value=\"Katalog Kurikulum\" data-order=\"Katalog Kurikulum\" >Katalog Kurikulum <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A11\" data-x=\"0\" data-y=\"11\" data-db-index=\"11\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog UT Sistem Penyelenggaraan 2025\/2026&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog UT Sistem Penyelenggaraan 2025\/2026&lt;\/a&gt;\" ><a href=\"https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf\" target=\"_blank\">Katalog UT Sistem Penyelenggaraan 2025\/2026<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A12\" data-x=\"0\" data-y=\"12\" data-db-index=\"12\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026&lt;\/a&gt;\" ><a href=\"https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf\" target=\"_blank\">Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026<\/a><\/td><\/tr><\/tbody><\/table><!-- \/#supsystic-table-83.supsystic-table --><\/div><!-- \/.supsystic-tables-wrap --><!-- Tables Generator by Supsystic --><!-- Version:1.10.49 --><!-- http:\/\/supsystic.com\/ --><a title=\"WP Table Builder\" style=\"display:none;\" href=\"https:\/\/supsystic.com\/plugins\/wordpress-data-table-plugin\/?utm_medium=love_link\" target=\"_blank\">WP Table Builder<\/a><\/div><\/div><\/div><\/div><\/p>\n<\/div><\/div><div class=\"flex_cell no_margin av_one_fifth   \" style='vertical-align:top; padding:30px; '><div class='flex_cell_inner' ><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":33159,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[370,127,115],"tags":[],"class_list":["post-33158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-akuntansi-keuangan-publik-s1","category-feb","category-ruang-baca-virtual"],"_links":{"self":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/comments?post=33158"}],"version-history":[{"count":2,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33158\/revisions"}],"predecessor-version":[{"id":33161,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33158\/revisions\/33161"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media\/33159"}],"wp:attachment":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media?parent=33158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/categories?post=33158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/tags?post=33158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}