- Akt. Manajemen (review 2017) rps akmen 1

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RENCANA PEMBELAJARAN SEMESTER

Mata Kuliah

: Akuntansi Manajemen

Kode

:

Bobot SKS

: 3 SKS

Program Studi

: Akuntansi

Dosen Pengampu

: Yusro Rahma, SE.,MSi

Semester

: 4 (Empat)

Mata Kuliah Prasyarat

: Akuntansi Biaya

Metode Pembelajaran

: Learning by the Case Method (LCM)

Strategi Pembelajaran

: Teori : Kasus 60% : 40%

Komposisi Penilaian

: 50% : 20% : 30%

Capaian Pembelajaran (LO):

Mampu mengetahui, menjelaskan, dan memecahkan short case tentang The role,History, and Direction of management accounting, Basic Management accounting Concept, Activity Product costing, Activity based Management, Budgeting For Planning and Control, Standard Costing, Segment Reporting, Investment Center Evaluation and Transfer Pricing, Cost-Volume-Profit Analysis, Tactical Decision Making, Quality Costs and Productivity: Measurement, reporting and control, Lean accounting, Target Costing, and The Balanced Scorecard, Environmental Cost Management, International Issues in Management Accounting

Deskripsi Mata Kuliah

Mata Kuliah ini menjabarkan mengenai The role,History, and Direction of management accounting, Basic Management accounting Concept, Activity Product costing, Activity based Management, Budgeting For Planning and Control, Standard Costing, Segment Reporting, Investment Center Evaluation and Transfer Pricing, Cost-Volume-Profit Analysis, Tactical Decision Making, Quality Costs and Productivity: Measurement, reporting and control, Lean accounting, Target Costing, and The Balanced Scorecard, Environmental Cost Management, International Issues in Management Accounting

Prt

ke- Topik

Kemampuan yang Diharapkan

Indikator

Materi/ Bahan Kajian

Strategi dan Media Pembelajaran

Waktu

Pola Penugasa

n

Kriteria

Penilaian* Buku Sumber

Bobot Nilai

1 Pendahulu an

Mampu memahami peraturan dan kontrak perkualiahan

Mahasiswa mampu memahami :

1.

Peraturan dan disiplin perkuliahan

SAP

Ceramah

150 Menit

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2. Bahan kuliah secara keseluruhan

2 Introduction : The role,History, and

Direction of manageme nt

accounting

Basic Manageme nt

accounting Concept

Mampu Menjelaskan mengenai management accounting.

Menjelaskan mengenai perbedaan antara management accounting and financial accounting

Mahasiswa mampu memahami:

1. Management accounting

information system 2. Management

accounting and financial accounting 3. A brief historical

description of managemt accounting 4. Current focus of

Management accounting 5. The Role of

Management accounting 6. Management

accounting and ethical conduct 7. Certification

Basic Management accounting Concept:

1. The Cost of assignment process 2. Product and service

cost

3. External financial Statement

4. Types of management accounting systems: A Brief Overview

Chapter 1 Chapter 2

1.

Pre-preparation 2. Kuis 3. Ceramah 4. Presentasi 5. Diskusi 6. Short Case

150 Menit

Kajian pustaka

dan artikel

Communication Skill, Collaborative, Creative thinking,

Critical thinking, Problem solving, Culture Value,

Spiritual, Peer Evaluation

1.

Hansen D.R., and M.M Mowen, (2007).

Managerial Accounting. 8 th edition. South western

2.

Garrison Noreen and D.C Brewer (2008).

Managerial Accounting. 12 th edition. Mc Graw Hill.

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3 Activity Product costing

Mampu mengetahui, menjelaskan menganalisis,

dan memecahkan

short case

mengenai Activity

Product costing

1. The importance of unit costs 2. Functional-based

accounting approaches 3. Why

Functional-based

accounting may produced distorted costs 4. How an

activity-based costing system works for product costing

5. How the number of activity rates can be reduced

Chapter 4

1. Pre-preparation 2. Kuis 3. Ceramah 4. Presentasi 5. Diskusi 6. Short Case

150 Menit

Kajian pustaka

dan artikel

1.Hansen D.R., and M.M Mowen, (2007).

Managerial Accounting. 8 th edition. South western 2.Garrison Noreen

and D.C Brewer (2008).

3,5%

4 Activity based Managemen

t

Mampu mengetahui, menjelaskan , menganalisis,

dan memecahkan

short case

mengenai Activity based

Management

1. ABM & ABC 2. Process value

analysis 3. Activity

performance measurement 4. Activity-based

customer and supplier costing

Chapter 5

150 Menit

Kajian pustaka

dan artikel

Managerial Accounting. 8 th edition. South western 2.Garrison Noreen

3,5%

5 Budgeting For Planning

Mampu mengetahui, menjelaskan,

1. Description of

Chapter 8 1. Pre-preparation 2. Kuis

150 Menit Kajian pustaka

dan

Communication Skill, Collaborative,

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and Control menganalisis, dan dan memecahkan

short case

mengenai Budgeting For

Planning and Control

budgeting 2. Preparing the

budget

3. Using budget for performance evaluation 4. Activity-Based

budgeting

3. Ceramah 4. Presentasi 5. Diskusi 6. Short Case

artikel

Creative thinking, Critical thinking, Problem solving, Culture Value,

Managerial Accounting. 8 th edition. South western 2. Garrison

Noreen and D.C Brewer (2008).

Managerial Accounting. 12 th edition. Mc Graw Hill 6 Standard

Costing: A managerial Control Tool

Mampu mengetahui, menjelaskan dan

menganalisis Standard Costing: A managerial Control Tool

Menghitung Material ,Labor and Overhead Variances

Menghasilkan jurnal

1. Standard product costs

2. Variance analysis: Material, Labor, Overhead variances

3. Prepare journal

entries for

Material and

Labor variances

and describe the

accounting for

Overhead

variances

Chapter 9

150 Menit

Kajian Creative thinking,

Managerial Accounting. 8 th edition. South western 2. Garrison Noreen

Managerial Accounting. 12 th edition. Mc Graw Hill

3,5%

7 Segment Reporting, Evaluation and

Transfer

1. How and why firms choose to

decentralize

2. Absorption and variable costing, and prepare segmented income statement

3. Explain ROI, RI and EVA

4. The role of transfer

Chapter 10 1. Pre-preparation 2. Kuis 3. Ceramah 4. Presentasi 5. Diskusi 6. Short Case

150 Menit Kajian pustaka Creative thinking,

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Pricing pricing in a

decentralized firm Managerial _Accounting_{. 12}

th edition. Mc Graw Hill

8

UJIAN TENGAH SEMESTER

20%

9

Cost-

Volume-Profit

Analysis:

A

managerial

Control

Tool

Mampu mengetahui, menjelaskan, menganalisis, dan

memecahkan

short case

mengenai

Cost-

Volume-Profit

Analysis.

Mahasiswa mampu memahami: 1. BEP in Unit

2. BEP in sales

3. Multiple product analysis

4. Graphical representation of CVP

5. The impact of

ABC on CVP

analysis

.

Chapter 11

150 Menit

Kajian pustaka

dan artikel

3,5%

10

Tactical

Decision

Making

Mampu mengetahui, menjelaskan, menganalisis, dan dan memecahkan

short case

mengenai

Tactical

Decision

Making

1. Tactical Decision Making

2. Relevancy, cost behavior and the activity resource usage model

3. Illustrative

examples of

relevant cost

application

Chapter 12

150 Menit

Kajian pustaka

dan artikel

3,5%

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Costs and

Productivit

y:

Measurem

ent,

reporting

and

control

.

mengetahui, menjelaskan menganalisis, dan

memecahkan

short case

mengenai Quality Costs and

Productivity: Measurement, reporting and control

memahami:

1. Measuring the cost of quality

2. Reporting quality cost information 3. Using quality cost

information

4.

Productivity: Measurement and control

Chapter 15

preparation 2. Kuis 3. Ceramah 4. Presentasi 5. Diskusi 6. Short Case

pustaka dan artikel

Skill, Collaborative, Creative thinking,

M.M Mowen, (2007).

Managerial Accounting. 12 th edition. Mc Graw Hill 12 Lean

accounting,

1. Lean manufacturing and lean accounting 2. Life cycle cost

management and target costing 3. Balanced

Scorecard:financial perspective, customer

perspective, internal business process perspective and learning and growth perspective

Chapter16

150 Menit

Kajian Creative thinking,

Managerial Accounting. 12 th edition. Mc mengetahui, menjelaskan menganalisis, dan

memecahkan

short case

1. Balanced

Scorecard:financial perspective, customer

perspective, internal business process perspective and

Chapter 16 1. Pre-preparation 2. Kuis 3. Ceramah 4. Presentasi 5. Diskusi 6. Short Case

150 Menit Kajian pustaka Creative thinking,

Spiritual,

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mengenai penerapan Balanced Scorecard di berbagai jenis perusahaan

learning and growth perspective

2. Penerapan

Balanced scorecard di berbagai jenis perusahaan

Peer Evaluation

Managerial Accounting. 12 th edition. Mc Graw Hill 14 Environmen

tal Cost Manageme

nt

Mampu mengetahui, menjelaskan menganalisis,

dan memecahkan

Real case

mengenai penerapan environmental

Cost pada perusahaan

1. Measuring

Environmental Cost 2. How Environmental

Costs are assigned to products and processes

3. The life-cycle cost assessment model

Compare and contrast activity and strategic-based environmental Cost

Chapter 17

1. Pre-preparation 2. Kuis 3. Ceramah 4. Presentasi 5. Diskusi

6.

Real Case

150 Menit

Kajian pustaka

dan artikel

3,5%

15 Internationa l Issues in Manageme nt

Accounting

Mampu mengetahui, menjelaskan, menganalisis, dan

memecahkan

Real case

mengenai International

Issues in

Management Accounting

1. The role of the management accountant in the international environment

2. The varying levels of involvement that firms can undertake in international trade 3. How

environmenfactors can affect

performance evaluation in the multinational firm 4. The role of transfer

Chapter 18 1. Pre-preparation 2. Kuis 3. Ceramah 4. Presentasi 5. Diskusi

6.

Real Case

150 Menit Kajian pustaka

dan artikel

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pricing in the multinational firm 5. Ethical issues that

affect firms operating in the international environment

16

UJIAN AKHIR SEMESTER

30%

*

Notes untuk kriterai penilaian

No.

Kriteria Penilaian

Bobot Nilai

1. Communication Skill, Collaborative,

Creative thinking, Critical thinking, Problem solving

1,5%

2. Culture Value

1%

3. Spiritual

0,5%

4. Peer Evaluation

0,5%

Total

3,5%

Buku Sumber :

1.

Hansen, D.R., and M.M, Mowen (2007), Managerial Accounting, 8th_{edition, South-Western Cengage Learning}

2.

Garrison, R, H., E., W. Noreen and D.C. Brewer (2008). Managerial Accounting 12th _{Edition., Mc. Graw Hill}

Mengetahui Jakarta, Agustus 2017

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