Public Sector Accounting (D IV Program) State Polytechnic of Sriwijaya is a study program under  Accounting Department State Polytechnic of Sriwijaya based on  Directorate General of  Higher Education Decree Number: 2258/E1.3/HK/2012 dated December 14th, 2012.


It was established to answer demand for public sector accountants in the future. It focuses on accounting for  central and local government, and also non-governmental, such as foundations, political parties, hospitals, and so forth. Besides that starting  from year 2014  accrual basis of accounting in all regional work units (SKKPD) has been implemented. In consequence the need for governmental accountants rises.  Meanwhile, current number of governmental accountants is not sufficient yet.



In  year  2027 Public Sector Accounting will become  the best and most reliable partner for public sector organizations in Sumatra.



  1. Organizing appropriate and community need base applied science education that is equivalent to S1 degree and applied research for the improvement of  community welfare in order to support national development efforts;
  2. Maintaining and developing a healthy and dynamic professionalism;
  3. Developing and utilizing science and technology for enhancing community welfare by optimal empowerment of  accounting department in general, Public Sector Accounting in particular.



To produce graduates who have  Public Accounting Sector ability to carry out work by having basic professional abilities, namely:

  1. abilities to do planning, conducting, and responsible problem solving;
  2. managerial skills; and ability to follow the development of knowledge and technology;
  3. ability to adapt with working atmosphere and have the ability to do sustainable learning.



Public Sector Strategic Accounting targets  which are based on Polsri strategic plan  2015-2017:

  1. Produce graduates with a minimum GPA of 3.25 and English language proficiency (TOEIC) of at least 405, as well as communication skills, teamwork, creativity, independency, integrity and noble character that responds  the  need challenges of service users nationally and internationally;
  2. Increase the numberandquality offacultyresearchandcommunity service activitiesthatare constructive forthe benefit of societyas well asresearch publicationsinaccredited journalsnationallyand/orinternationally;
  3. Increasestudent involvement inresearch and community serviceactivitiesas well as student activities domestically and internationally ;
  4. Empoweralumni networkforthe benefitof program development;
  5. Increase the intensity offacultyinvolvementin activitiesrelated to thedevelopmentof knowledgeheldwithinand outside Indonesia;
  6. Increase capacities of unitswithin studyprogram, andincrease thesatisfactionof students,faculty, employees  andthird parties;
  7. Improvecommunicationandcollaborationwithother partiesfor the purpose ofinternshipsfor students.


Strategies to achieve targets

In order to achieve the goals, vision, mission, and purposes, Public Sector Accounting provides supporting  facilities including representative laboratory facilities, teaching modules, and syllabus,  multi media and air conditioned study rooms, representative library, and hot spot area.


Graduates’ Profile

  1. Public Sector Accounting staff;
  2. Public Sector Accounting Supervisor;
  3. Public Sector Auditor;
  4. Analysts of Public Sector Accounting Information System;
  5. Credit Analyst of Public Sector;
  6. Staff for management of governmental goods / services procurement;
  7. Tax Staff of Public Sector Accounting Department;
  8. Tax Supervisor of Public Sector Accounting Department.


Learning Outcomes

Able in managing  good, clean, and transparent  public sector.


Graduates’ Competences

Core Competences

  1. Able to understand public sector area and execute all processes in public sector accounting and make  required  financial statements  including the process of ( a) journal recording, ( b ) ledger posting, ( c ) subsidiary-ledger posting, and ( d ) other processes that support the preparation of the formal and informal reports based on government and public sector accounting standards;
  2. Have adequate understanding about audit of financial statements and able to implement and compile reports for auditing tasks based on auditig and code of ethic standards of Indonesian Accountant Association;
  3. Able to understand and design the implementation of the internal control system in an information system by utilizing information technology for the implementation of governmental  and other public sector transactions;
  4. Able to understand tax laws and regulation of  implemention  as well as a wide range of underlying theories of tax collection , and apply them in public sector accounting transactions;
  5. Able to read , analyze , interpret and explain the information in financial statements whether in the form of quantitative or qualitative information and can provide recommendation for financial statement users in  decision-making process;
  6. Understand the concept of budgeting and have the skill to prepare a comprehensive budget for financial management of local government and other public sectors;
  7. Able to manage asset and do procurement of governmental goods / services.





Supporting Competences

  1. Able to act and behave ethically(according to the code ofprofessional ethics) in applyingprofessionalaccountingskillsinthe community;
  2. Able to work in team, and be disciplinein carrying outprofessional responsibilities;
  3. Capable ofcarrying out the responsibilitiescarefully; and
  4. Able to see the opportunity to do business, and evaluate business performance for further business development.


Other Competences

  1. Able to operate and make a simple accounting computer programs ; and
  2. Able to communicate in english at work .


Training  Services

  1. Regional Financial Accounting System Training;

Training on procurement