Introduction

Types of Organization
Organization Types
PURE-PROFIT ORGANIZATION
Objectives: provide or sell goods/services with
the primary objective is getting profit as much
as possible.

Sources of fund: private investors &

creditors
QUASI-PROFIT ORGANIZATION

Objectives: provide or sell goods/services to

get profit as much as possible, and achieve
goals as desired owners which usually for non-
profit motivation.

Sources of fund: private investors, state

investors, creditors, and organization
members.
QUASI-NONPROFIT ORGANIZATION
Objectives: provide or sell goods/services to
be served to society (public services) but also
for getting profit/surplus.

Sources of fund: private investors, state

investors, creditors, etc.
PURE-NONPROFIT ORGANIZATION
Objectives: provide or sell goods/services with
a primary objective for improving well-being of
society (social motivation).

Sources of fund: tax, contribution, obligation,

surplus of BUMN/BUMD, grant, donation,
sale of state assets, etc.
 Regulatory Role

The primary role Enabling Role

of public sector
(Jones, 1993)

Direct Provision of
Goods and Services
Type of goods or services

Pure Public Goods

Quasi Public Goods

Type of goods/
services
Quasi Private Goods

Pure Private Goods

PURE PUBLIC GOODS
Goods/services that can be consumed by all community levels.

Consumption by certain individual will not reduce the chance

of other society to consume those goods or services.

Examples: security services, justice services, assurance of

peaceful life, etc.
Quasi Public Goods

Goods or services that can be maximally

consumed by public, but when consumed by a
particular individual will reduce the rights of others
in consuming the goods.

Example: health care, pollution control, education

services, etc.
Quasi Private Goods

Goods or services that only could be consumed by

a person who have capability to buy them although
normatively they could be consumed by all
society levels

Examples: electricity, highway, etc.

Pure Private Goods
Goods or services which the benefits are only enjoyed
individually by a person who are able to purchase them.

Example: merchandise
 Pure- Quasi Quasi Pure
Public Public Private Private
Goods Goods Goods Goods

Pure Quasi Quasi Pure

Non Profit Non Profit Profit Profit

Public sector area

 Perbedaan Organisasi Sektor Publik dan Sektor Swasta

Aspek Sektor Publik Sektor Swasta

Perbedaan
Tujuan Non profit motive Profit motive
Organisasi
Sumber Pajak, retribusi, utang, Internal: modal sendiri, laba-
Pendanaan Obligasi, laba BUMN/D ditahan, jual aktiva.
Eksternal: obligasi, saham
Pertanggung- Kepada masyarakat dan Kepada pemegang
jawaban Parlemen (DPR/DPRD) saham dan kreditur
Struktur Birokratis, kaku, dan Fleksibel: datar,
Organisasi hirarkis piramida,- lintas
fungsional
 Aspek Sektor Publik Sektor Swasta
Perbedaan
Karakteristik Terbuka untuk publik Tertutup untuk publik
Anggaran
Sistem Cash accounting Accrual accounting
Akuntansi
Kriteria Ekonomi, Efisiensi, dan Laba
Keberhasilan Efektivitas
Kecenderu- Organisasi Politis Organisasi bisnis
ngan Sifat
Dasar Di luar mekanisme Berdasarkan mekanisme
Operasional pasar pasar
 Cenderung Kurang Uniform

Perumusan Standar Akuntansi

Keunikan Mengadopsi Regulasi yang Telah Ada
Akuntansi
Sektor Publik
Akuntansi Berbasis Kas

Laporan yang Dihasilkan Dijadikan

Media Akuntabilitas Publik