DIV – Government Management Accounting

Graduates Profile

1. Public Sector Budget Management Technician
An Applied Bachelor of Science capable of planning, organizing, implementing, supervising, and controlling budgets and activities, enabling effective budget mapping and resource allocation for public sector programs.

2. Treasury and Cash Management Technician
An Applied Bachelor who is able to carry out treasury functions in accordance with budget ceilings and principles of cash efficiency, liquidity control, and financial accountability within public entities.

3. Public Sector Financial and Non-Financial Reporting Technician
An Applied Bachelor of Science who is able to prepare and present financial and non-financial reports in the public sector, ensuring compliance with Government Accounting Standards (SAP) and relevant laws and regulations.

4. Public Sector Audit and Performance Evaluation Technician
An Applied Bachelor capable of designing audit programs and conducting financial and performance audits in the public sector using applicable auditing standards and performance-based evaluation frameworks.

5. Public Asset Management Technician
An Applied Bachelor of Science who is able to manage public sector assets—covering the entire cycle of planning, budgeting, procurement, utilization, maintenance, and disposal—in accordance with state asset management policies and good governance principles.

Learning Outcome

Graduates of the Applied Bachelor in Governmental Accounting Management (GME–POLBAN) are expected to possess attitudes, knowledge, general skills, and specific skills as defined by the Indonesian National Qualifications Framework (KKNI) Level 6.

A. Attitudes (Sikap)
Graduates are able to:
– Demonstrate faith in Almighty God and exhibit religious attitudes in personal and professional conduct.
– Uphold human values in performing duties based on religious, moral, and ethical principles.
– Act as responsible citizens who are proud of and committed to their nation, demonstrating patriotism, nationalism, and civic responsibility.
– Contribute to improving the quality of life in society, nation, and state, grounded in the values of Pancasila.
– Collaborate effectively and show social sensitivity and concern for communities and the environment.
– Respect cultural, religious, and ideological diversity, as well as appreciate differing perspectives and original ideas of others.
– Comply with laws and uphold discipline in social and professional life.
– Demonstrate accountability for work outcomes in their area of expertise independently and professionally.
– Internalize academic values, norms, and ethics in conducting learning and professional activities.
– Embody the spirit of independence, perseverance, and entrepreneurship in personal and professional development.
– Apply logical, critical, innovative, high-quality, and measurable thinking in performing public sector accounting tasks in accordance with professional ethics.

B. Knowledge (Penguasaan Pengetahuan)
Graduates possess the following knowledge:
– Comprehensive understanding of budget preparation processes and budget cycles in government and nonprofit entities.
– Theoretical knowledge of performance measurement and evaluation in government and nonprofit organizations as the basis for decision-making.
– In-depth theoretical understanding of accounting cycles and financial reporting in accordance with Government Accounting Standards (SAP) and nonprofit accounting principles.
– Profound knowledge of Indonesian taxation laws and regulations.
– Theoretical understanding of financial statement analysis for government and nonprofit entities.
– Theoretical foundations of asset management and record-keeping in government and nonprofit organizations.
– Comprehensive understanding of planning, procedures, and reporting in financial and performance audits based on applicable auditing standards.
– Proficiency in digital literacy, data literacy, and human literacy to support innovation and adaptability in a dynamic working environment.
– Theoretical and practical understanding of applied research methods relevant to public sector accounting and financial management.

C. General Skills (Keterampilan Umum)
Graduates are able to:
– Apply logical, critical, innovative, and measurable thinking in performing public sector accounting work in accordance with professional standards and competencies in the field of public accounting.
– Demonstrate independent, high-quality, and measurable performance in carrying out professional responsibilities.
– Analyze and evaluate cases in the application of accounting knowledge and information technology in public sector accounting while integrating and upholding humanistic values to produce relevant financial and non-financial information.
– Prepare outputs of public sector accounting activities in the form of working papers or design specifications, and upload them to the institution’s academic information system or repository.
– Make appropriate decisions based on standard procedures, information system design specifications, and occupational safety and security requirements when supervising and evaluating accounting operations in the public sector.
– Maintain and develop professional collaboration networks both within and outside the institution to support continuous professional growth and institutional cooperation.
– Take responsibility for the achievement of team results and conduct supervision and evaluation of public sector accounting tasks performed by personnel under their responsibility.
– Conduct self-evaluation of team performance under their supervision and manage independent learning to enhance professional competence.
– Document, store, secure, distribute, and retrieve data to ensure data integrity, authenticity, and the prevention of plagiarism.

D. Specific Skills (Keterampilan Khusus)
Graduates are able to:
– Prepare, manage, and account for government and nonprofit budgets—both manually and through information systems—in accordance with the entity’s programs, and produce Work Plans, Budgets, and Performance Reports of public and nonprofit organizations under supervision.
– Prepare government and nonprofit financial statements independently, in compliance with applicable accounting standards, both manually and using information technology.
– Identify and calculate taxes including Land and Building Tax (PBB), Duty on Acquisition of Land and Building Rights (BPHTB), Stamp Duty, and Local Taxes independently.
– Calculate, prepare, and report income and indirect taxes—such as Individual and Corporate Income Tax (Articles 21, 22, 23, 26), Value Added Tax (VAT), and Luxury Tax—both manually and digitally, in accordance with current taxation laws and regulations.
– Evaluate and present performance information for government and nonprofit entities in line with applicable standards, and produce Institutional Performance Reports.
– Verify financial and asset documents independently and under supervision, manually or using information systems, following standard operating procedures (SOP) applied in government and nonprofit organizations.
– Analyze and interpret government and nonprofit financial statements based on relevant accounting standards, using accounting and financial analysis techniques to support managerial decision-making.
– Prepare audit working papers and summarize audit evidence on government and nonprofit financial statements, both manually and through information technology, and produce audit reports in accordance with applicable audit standards.
– Conduct applied research using scientific research methods and produce final reports and academic articles.
– Use at least one international language in listening, reading, speaking, and writing contexts for professional communication.
– Understand and apply academic integrity principles, including recognizing plagiarism types, prevention methods, and consequences.

Stakeholder & Outcome

Stakeholders / Users Testimony

1. Graduate (Alumna):
   “My accounting job is very relevant to the knowledge I gained at D4 AMP–POLBAN, especially in financial reporting based on SAK, budgeting, and bank reconciliation. The many practical sessions made me accustomed to working quickly and accurately. The lecturers were kind and often engaged students in discussions.” Anonymous, PT Holycat Labs Indonesia.

        “As a Polban alumni, the knowledge learned can be applied because when studying at Polban there was more         practice, so you are ready to work.” Resty Ditha Handayani – First Expert Analysis of State Budget Financial  Management – Ministry of Public Works and Public Housing (PUPR).

      2. User : 
“Graduates from GME–POLBAN demonstrate high professionalism and adaptability. Their understanding of government financial systems and data analysis tools makes them valuable assets in our institution.”
— Arif Santosa, Head of Budget Planning Division, Ministry of Finance (Indonesia)

Internship & Collaboration Network

The Applied Bachelor iof Government Management Accounting Program (GME–POLBAN) collaborates with more than 70 partner institutions across government agencies, state-owned enterprises, and private companies to provide students with real-world learning experiences in public financial management.
Key partners include:
– Government Agencies: Ministry of Finance, Audit Board of Indonesia (BPK RI), Inspectorates, Regional Revenue and Financial Management Offices (BAPPENDA & BPKAD) across West Java.
– State-Owned Enterprises: PT PLN (Persero), PT Pos Indonesia, PT Bio Farma, PT Pindad, PT Taspen, and PT Sucofindo.
– Local Governments: Bandung City, Cimahi City, West Java Province, and several regional development planning agencies (BAPPEDA).
– Private & Educational Partners: PT Astra International, Assakinah Foundation, And Jenderal Achmad Yani University.
These partnerships support student internships, applied research, and professional training that strengthen competence in government accounting and financial governance.

Academic Support

Academic Staff

Research

Research and Innovation Highlights
The Applied Bachelor in Government Management Accounting Program (GME–POLBAN) actively promotes research and innovation in the fields of public sector accounting, governance, and financial management. With 7 active authors, the program has achieved a SINTA Overall Score of 2.555 and a 3-Year Score of 1.480, reflecting continuous academic productivity and research excellence.

Research outputs include 8 Scopus-indexed articles, 268 publications in Google Scholar, and over 1,200 citations, covering topics such as public financial transparency, digital governance, and sustainable public finance. The program’s research contributes to advancing best practices in public sector accountability and policy innovation.
GME–POLBAN also integrates research into learning and community engagement, encouraging students and lecturers to collaborate through applied research, policy studies, and innovation projects aligned with regional and national development goals.

Innovation & Applied Research Impact

Innovation & Applied Research Impact
The Applied Bachelor in Government Management Accounting Program (GME–POLBAN) promotes innovation through applied research and collaboration with public institutions and communities. Students and lecturers actively develop digital accounting tools, manuals, and information systems to enhance public sector financial management.

Key innovations include:
– BUMDes Financial System Innovation: Development of Excel-Based Accounting and Daily Transaction Manual for BUMDes Madusari to support transparency and accountability in rural financial management.
– Public Sector Digitalization: Creation of “Si JADIN” – a Web-Based Travel Management Information System used by the Inspectorate of West Java Province, improving efficiency in administrative and financial control.
– Policy and SOP Development: Student research and recommendations applied by BPKAD Kota Cimahi, resulting in improved Standard Operating Procedures (SOP) for asset reporting based on Permendagri No. 47/2021.
Through these innovations, GME–POLBAN strengthens its role as a catalyst for good governance and digital transformation in public financial administration across regional institutions.