QUESTIONS DRAFT

Prepared for
Public Sector Accounting Association
Meeting
ACCOUNTING DEPARTMENT
FACULTY OF ECONOMICS AND BUSINESS
2016

1. Australia, United Kingdom, and the United States are one

of the well-known country for their public organization
compliance toward performance indicator. Despite they
develop different indicators, the criteria to make the
indicators are likewise. Which one is the correct criteria for
the performance indicator?
a. Hard to be measured
b. Different from the defined goals
c. Clear and ambiguous
d. Data can be analyzed
e. Utopian

2.

a.
b.
c.
d.
e.

According to the 2016 e-Government survey by the United

Nations, United Kingdom, Australia, Republic of South
Korea, Singapore, and Finland are the top five of eGovernment
performer.
Their
performance
towards
eGovernment can fulfill the countries necessities and enhance
their public performance. Which one of the statement is not these
necessities?
Better government services
Enhancing tax income and cost
Governmental management efficiency
Community empowerment towards information access
Enhancing business and industrial interaction

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 regulatory gap analysis?
a. Analyze with the discrepancy formula
b. Identify which policy will be evaluated
c. Make a questionnaire to the stakeholders
d. Identify the indicator
e. Wait for the feedback

4.

a.
b.
c.
d.
e.

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
these public sector 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

5.

a.
b.
c.
d.
e.

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?
Low level of compensation
Good promotions for well-performed employee
Good work ethics and code of conduct
Flexible policies for salary upgrades
Clear job design and job description

6. Government designing cash management efficiency to

achieve many purposes. Which one is not the government
purpose to designing cash management?
a. Decrease operational risk
b. Support another financing policies
c. Spend money as soon as possible
d. Minimize idle cash
e. Maintain flexibility

7.

a.
b.
c.
d.
e.

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 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 term conditions and finance-

8.

a.
b.
c.
d.
e.

Defining goals in strategic planning play an important role in proposing a

program. One of the success 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 Intercouncil Forums (IF). More
than 800 recommendations were received and synthesized into 600
proposals. Which one is likely 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, and non-governmental representatives
Create a good internal control
Create a good overall work

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 be
emphasized under these condition is...
a. Real GDP
b. Income per capita
c. Unemployment rate
d. Inflation rate
e. Interest rate

10. Officials that have rights to take actions which cause

income and/or expenditure in the nation called as.
a. Authority
b. Secretary
c. General affairs
d. Inspector
e. Treasurer

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 independently.

12. 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 the management

accounting public sector, the reason is ...
A.

B.
C.
D.
E.

Accounting is measuring instrument in the achievement of

the purpose of the public sector organization, it is profit
achievement
Accounting gives information in cost of public service.
As information resources that will be used in decision-making
consideration and as public organization controller
Accounting gives information that is used as a report in the
interest of the government.
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 egovernment, 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 egovernment 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

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 a private
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

Created by
FIKO RAHARDITO
BASKORO
13/347703/EK/19445
IBNU SYAHID SIRA HAQ
13/352579/EK/19613

Thank You