TM 12 ASP: Perguruan Tinggi and Akuntansi Universitas

Apa yang dimaksud dengan Perguruan Tinggi?

Apa saja 5 prinsip Good University Governance (GUG)?

• Efficiency, Profitability, Competitiveness, Innovation, Equality

• Transparency, Accountability, Responsibility, Independence, Justice

• Honesty, Integrity, Trust, Collaboration, Excellence

• Creativity, Flexibility, Adaptability, Resilience, Empathy

Apa peran Akuntansi dalam memastikan akuntabilitas pendidikan universitas?

• Identifying and measuring economic transactions

• Managing financial resources

• Providing information for decision-making

• All of the above

Apa perbedaan antara Universitas Swasta dan Universitas Negeri?

• Private University is managed by the government, while Public University is managed by private entities

• Private University is funded by the government, while Public University is funded by private entities

• Private University is for-profit, while Public University is non-profit

• Private University is for vocational education, while Public University is for higher education

Apa tujuan Pengelolaan Keuangan Badan Layanan Umum (PK-BLU)?

• To increase profitability

• To provide flexibility in financial management

• To promote commercialization

• To privatize university education

Apa saja jenis-jenis Aset Lancar (Dana Lancar)?

• Unrestricted current fund and Restricted current fund

• Operating current fund and Investment current fund

• Government current fund and Private current fund

• Short-term current fund and Long-term current fund

Apa dasar akuntansi Aset Tetap ?

(a)  

• Historical cost
• Market value

• Replacement cost

• Net realizable value

Apa yang dimaksud dengan Aset tak berwujud (Intangible Assets)?

• Assets that have physical substance

• Assets that can be touched or felt

• Assets that have no physical substance

• Assets that are easily convertible to cash

Apa tujuan SAK dan SAP dalam akuntansi BLU?

• To record and recognize amortization

• To categorize intangible assets

• To manage partnerships with third parties

• To accumulate amortization

Apa perbedaan SAK dan SAP dalam pencatatan amortisasi?

• SAK records and recognizes amortization, while SAP does not

• SAK and SAP both record and recognize amortization

• SAK does not record and recognize amortization, while SAP does

• SAK and SAP do not record and recognize amortization