RINCIAN ACARA PENGAJARAN PROGRAM STUDI D-IV AKUNTANSI (KELAS REGULAR)

MATA KULIAH

SEMESTER : :

Akuntansi Manajemen VII

SKS : 3 @ 50

TEMU KE- POKOK BAHASAN REFERENSI METODE PENGAJARAN/KEGIATAN/TINDAKAN KELAS

1 Basic management accounting concept: introduction: the role, history, and direction of management accounting

HM Ch 1 Introduction

Lecturing

Pembahasan soal (suggested exercises & problems): 1-2 management accounting versus financial accounting; 1-5 current focus of management accounting

PR: research assignment (siswa diminta mencari kode etik yang diberlakukan di perusahaan komersial)

2 Basic management accounting concepts

HM Ch 2 Siswa yang ditunjuk memaparkan research assignment temu ke-1

Lecturing

Pembahasan soal (suggested exercises & problems): 2-7 product and period costs; 2-12 cost of goods manufactured and sold; 2-22 income statement; cost of goods manufactured

PR: research assignment (siswa diminta mencari laporan keuangan perusahaan manufaktur dan perusahaan jasa, lalu diminta mengidentifikasi perbedaan dari segi produk, biaya produk, dan sistem biaya yang diterapkan)

3 Activity cost behavior HM Ch 3 Siswa yang ditunjuk memaparkan research assignment temu ke-2

Lecturing

Pembahasan soal (suggested exercises & problems): 3-9 cost behavior; 3-13 high-low method, service organization; 3-17 method of least squares; evaluation of cost equation

PR: group assignment #1 (kelompok meresume dan akan memaparkan managerial decision case 3-28 suspicious acquisition of data; ethical issues)

4 Activity-based product costing & Activity-based management

HM Ch 4 & 5 Paparan group assignment #1 (hanya satu atau dua kelompok yang ditunjuk secara acak untuk memaparkan)

Lecturing ABC & ABM

Pembahasan soal (suggested exercises & problems): 4-10 product costing accuracy; consumption ratios; 4-13 resource drivers; activity-based costing; approximately relevant ABC assignments; 4-15 activity classification; 4-23 approximately relevant ABC;

PR: 5-14 activity analysis; activity drivers; driver analysis; and behavioral effects; 5-15 kaizen costing; scenario (p. 165)

Next meeting quiz 5 Budgeting for planning and

control HM Ch 8 Quiz: materials undercovered : konsep biaya s.d. ABC-ABM

Pembahasan PR scenario (p. 165)

Lecturing

Pembahasan soal (suggested exercises & problems): 8-24 operating budget; comprehensive analysis

6 Standard costing: a managerial control tool

HM Ch 9 Diskusi pengantar standard costing: scenario (p. 367)

Lecturing

Pembahasan soal (suggested exercises & problems): 9-14 materials; labor; and overhead variances; 9-20 basics of variance analysis; variable inputs

PR: questions for writing and discussion

7 Cost-volume-profit-relationship HM Ch 11 Lecturing

Pembahasan soal (suggested exercises & problems): 11-1 basic break-even; 11-17 sales revenue approach; variable cost ratio; contribution margin ratio; margin of safety; 11-22 multiple-product analysis; changes in sales mix calculations

PR: group assignment #2 (kelompok meresume dan akan memaparkan topik ke-8)

8 Quality costs and productivity: measurement, reporting, and control

HM Ch 15 & HDFRI Ch 19

Overview quality cost and productivity

Paparan group assignment #2 (hanya satu atau dua kelompok yang ditunjuk secara acak untuk paparan)

Tanya jawab/diskusi

Review/ulasan pengajar UJIAN TENGAH SEMESTER

9 Relevant costs for decision making

GN Ch 13 Lecturing

Pembahasan soal (suggested exercises & problems): 13-1 identifying relevant costs; 13-15 make or buy a component; 13-20 dropping or retaining a segment

PR: 13-23 relevant cost analysis in a variety of situations

10 Lean accounting, target costing, and the balanced scorecard

HM Ch 16 Lecturing

Pembahasan soal (suggested exercises & problems): 16-9 life-cycle costing; target costing; 16-11 balanced scorecard; classification of performance measures; 16-12 cycle time and conversion cost per unit; 16-13 cycle time and velocity; MCE; 16-22 MCE

11 Segment reporting, decentralization, and the balanced scorecard, include transfer pricing, service department charges (1)

GN Ch 12 Lecturing

Pembahasan soal (suggested exercises & problems): 12-1 basic segmented statements; 12-8 evaluating new investments using roi and ri; 12-a1 transfer pricing situations; 12-b1 service department charges

PR: group assignment #3 (dibagi 5 kelompok, tiap kelompok menyiapkan topik yang berbeda, pilihannya tentang (1) pengendalian dan pelaporan transfer dana perimbangan (mengkompilasi bahan sendiri); (2) balanced scorecard case study JEL code: m49 (journal: using the balanced scorecard to improve the performance of city and county councils); (3) rivenbark & peterson balanced scorecard sog article (4) the balanced scorecard for public-sector organizations; (5) balanced scorecard Kemenkeu (mengkompilasi bahan sendiri)

12 Segment reporting, decentralization, and the balanced scorecard, include transfer pricing, service department charges (2)

Topik pilihan, JEL; R&P; RK

Overview transfer pricing dan BSC

Paparan group assignment #3 (kelima kelompok memaparkan, waktu dibatasi)

Tanya jawab/diskusi

Review/ulasan pengajar

PR: group assignment #4 (dibagi 5 kelompok, tiap kelompok menyiapkan dan akan memaparkan topik dalam (1) buku public sector performancethe critical role of evaluation, dengan pilihan topik (a) the role of evaluation, (b) evaluation

capacity and the public sector, (c) Indonesias national evaluation system, (d) where do we go from here? (2) journal public service performance evaluation -Peter Jackson)

13 Performance Evaluation WB; PJ

Overview performance evaluation

Paparan group assignment #4 (kelima kelompok memaparkan, waktu dibatasi)

Tanya jawab

Review/ulasan pengajar

PR: Group assignment #5 (kelompok meresume dan akan memaparkan Business and Society - Stakeholders, Ethics, Public Policy ch 3)

14 CSR L & W Ch 3 Overview CSR

Paparan group assignment #5 (hanya satu atau dua kelompok memaparkan)

Tanya jawab/diskusi

Review/ulasan pengajar

PR: Group assignment #6 (kelompok meresume dan akan memaparkan Environmental Cost Management HM Ch 17)

15 Environmental Cost Management

HM Ch 17 Overview environmental cost management

Paparan group assignment #6 (hanya satu atau dua kelompok memaparkan)

Tanya jawab/diskusi

Review/ulasan pengajar

16 Quiz & Overview - QUIZ

Overview semua materi

UJIAN AKHIR SEMESTER

Keterangan:

Lecturing: pengajar menggunakan media infocus/LCD dan papan tulis, di sela-sela penjelasan bisa diadakan tanya jawab. Pengajar juga dapat mencari file video yang relevan dengan topik untuk ditayangkan

Pembahasan soal latihan : siswa tidak sekedar dapat menjawab, tetapi juga memberikan analisis why, when, how, dsb.

Pengerjaan tugas dan PR oleh siswa ditulis tangan (tidak diketik), kecuali data hasil Research Assignment (dalam hal ini, kode etik (temu 1) dan laporan keuangan perusahaan manufaktur (temu 2)

o PR dituangkan dalam kertas HVS A4 lalu dikumpulkan

Pengerjaan group assignment diketik di komputer, tiap kelompok diminta membuat paper dan bahan tayang (power point) dan mengumpulkan paling lambat sehari sebelum tatap muka agar pengajar dapat memeriksa/memberi catatan

o Pengumpulan berupa hard copy maupun soft copy (diimel ke pengajar) DAFTAR REFERENSI 1. Don R. Hansen dan Maryanne M. Mowen, 2007. Management Accounting (Eight Edition). Thomson South-Western: USA (HM). 2. Ray H. Garrison dan Eric W. Noreen, 2008. Managerial Accounting (Twelfth Edition). Irwin McGraw-Hill: North America (GN). 3. Charles T. Horngren, Srikant M. Datar, George Foster, Madhav Rajan, dan, Christopher Ittner, 2009. Cost Accounting: A Managerial

Emphasis (Thirteenth Edition). Pearson Education Inc.: Upper Saddle River, New Jersey (HDFRI). 4. Anne T. Lawrence dan James Weber, 2008. Business and Society - Stakeholders, Ethics, Public Policy (Twelfth Edition). McGraw-Hill, Irwin

(L&W). 5. JEL Code: M49. Using the Balanced Scorecard to Improve the performance of City and County Councils (JEL). 6. Rivenbark & Peterson Balanced Scorecard. SOG Article. A Balanced Approach to Implementing the Balanced Scorecard (R&P). 7. Robert Kaplan. Article Reprint No. B9911C. The Balanced Scorecard forPublic-SectorOrganizations (RK). 8. World Bank. 1998. Public Sector PerformanceThe Critical Role of Evaluation (WB). 9. Peter Jackson. Public Service Performance Evaluation: A Strategic Perspective (PJ).