SEMESTER LEARNING PLAN ( RPS )
COURSE: BEHAVIORAL ACCOUNTING
MK CODE : IAD 6-30-2-2 EVEN SEMESTER
COMPILERS:
RONALD S. BADU, SE., M.Sc NIP. 19831023 200812 1 002
STUDY PROGRAM S1 ACCOUNTING ACCOUNTING MAJOR
FACULTY OF ECONOMICS GORONTALO STATE UNIVERSITY
Translated from Indonesian to English - www.onlinedoctranslator.com
2022
VALIDITY SHEET
Subject Code
Weight (SKS)
Semester Revision Theor
y
Practice
Behavioral
Accounting IAD 6-30-2-2 3 Even
Requiremen ts Courses
Course Group
Teaching Team
Write down all the teaching team (person in charge and members)
1. Dr. Tri handayani Amaliah, SE., Ak., M.Si., CA 2. Ronald S. Badu, SE., M.Sc
3. Amir Lukum, S.Pd., MSA
Authorizati on
head of program
Dr. Niswatin, S.Pd., SE., MSA
Study program
Dr. Tri Handayani Amaliah, SE., Ak., M.Si., CA
Reconstruction of Course Curriculum (Course Competency Map)
Behavioral Accounting Concept
the concept and role of
definition, scope, role, theory of
Behavioral Financial control in behavioral accounting
Behavioral aspects of
capital budgeting Behavioral
aspects of responsibility
accounting
Behavioral Aspects of contingency
theory in behavioral accounting
The behavioral implications of
accepted accounting principlesgener
Human resource accounting
Strengthen the understanding of behavioral accounting as a basis for thinking in the
development of accounting knowledge
GORONTALO STATE UNIVERSITY
DOCUMEN T CODE FACULTY OF ECONOMICS
STUDY PROGRAM S1 ACCOUNTING
SEMESTER LEARNING PLAN (RPS)
SUBJECT CODE
LECTURER EXPERTISE
GROUP (KKD)
CREDITS
WEIGHT SEMESTER DATE OF PREPARATION
BEHAVIORAL ACCOUNTING IAD 6-30-2-
2 T = 3 P = 0 2 1February2022
AUTHORIZATION / AUTHORITY RPS DEVELOPMENT
LECTURER KKD COORDINATOR HEAD OF THE STUDY PROGRAM
Ronald S. Badu, SE., M.Sc Dr. Niswatin, S.Pd., SE., MSA Dr. Tri Handayani Amaliah., SE., MSA., CA
Graduate Learning Outcomes
(Consisting of CPL for Attitude, General Skills from SN Dikti and CPL Knowledge and Special Skills taken from
Associations of similar Study Programs)
CPL PRODI (Learning Achievement of Study Program Graduates) Charged on Courses) ATTITUDE
1 Fear of God Almighty and able to show religious attitude.
2 Upholding human values in carrying out duties based on religion, morals and ethics
3 Contributing to improving the quality of life in society, nation, state, and the advancement of civilization based on Pancasila
4 Act as a citizen who is proud and loves the motherland, has nationalism and a sense of responsibility to the state and nation
5 Respect the diversity of cultures, views, religions and beliefs, as well as the opinions or original findings of others
6 Working together and having social sensitivity and concern for society and the environment 7 Internalize academic values, norms, and ethics.
8 Demonstrate a responsible attitude towards work in the field of expertise independently 9 Internalize the spirit of independence, struggle and entrepreneurship
10 Understand the principles of business ethics and the accounting profession.
GENERAL SKILLS
1
Able to apply logical, critical, systematic, and innovative thinking in the context of the development or implementation of science and technology that pays attention to and applies humanities values according to their field of expertise.
2 Able to demonstrate independent, quality, and measurable performance.
3
Able to examine the implications of the development or implementation of science and technology that pays attention to and applies spiritual and humanities values in accordance with their expertise based on scientific principles, procedures and ethics in order to produce solutions and ideas
4 Able to make appropriate decisions in the context of solving problems in their area of expertise, based on the results of information and data analysis.
5 Able to maintain and develop a network with mentors, colleagues, peers both inside and outside the institution.
6 Able to carry out the process of self-evaluation of work groups under their responsibility, and able to manage learning independently.
SPECIAL SKILLS
1 Able to interpret the behavioral relationship with accounting 2 Able to compile, analyze, and interpret entity financial statements
3 Able to master the theoretical concepts and accounting issues related to human behavior supported by self-awareness, divinity, sharia values, local values and professional ethics
KNOWLEDGE
2 Mastering theoretical concepts in depth about:
2a Basic framework for presentation and preparation of financial statements
2b Behavioral Aspects in accounting
2c Professional ethics Course Learning
Outcomes
(CPMK is a derivative of CPL).
CPMK can be reduced to sub CPMK depending on the breadth and depth as well as the
characteristics of the course content
CP COURSE (CP-MK)
M1 Able to understand and master the concept of behavioral accounting M2 Be able to explain accounting concepts and behavioral hypotheses M3 Able to understand the concept and role of organizational behavior
M4 Mastering and understanding the definition, scope, role, theory of social psychology and its development
M5 Be able to explain behavioral accounting research methods M6 Be able to explain financial control in behavioral accounting
M7 Able to understand and explain the behavioral aspects of responsibility accounting M8 Mastering and understanding the behavioral aspects of capital budgeting
M9 Mastering and understanding the behavioral aspects of internal audit
M10 Mastering and understanding aspects of contingency theory in behavioral accounting
M11 Able to understand and explain the behavioral implications of generally accepted accounting principles
M12 Understandhuman resource accounting Short Course
Descriptions This course is designed to increase students' knowledge and understanding of various theories and issues of behavioral accounting. In addition, this course is also designed, with adequate knowledge and understanding, to increase awareness of the relationship between accounting and human behavior. The awareness to be awakened is divine awareness, awareness of local values, awareness of oneself (self's capacity to become an agent of change), and awareness of positive thoughts.
Study Materials /
Learning Materials 1. Behavioral accounting concept
2. Accounting concepts and behavioral hypotheses 3. The concept and role of organizational behavior
4. Definition, scope, role, theory of social psychology and its development 5. Behavioral accounting research methods
6. Financial control in behavioral accounting 7. Behavioral aspects of responsibility accounting 8. Behavioral aspects of capital budgeting
9. Behavioral aspects of internal audit
10. Aspects of contingency theory in behavioral accounting
11. The behavioral implications of generally accepted accounting principles 12. Human resource accounting
13. Journal Reviews
References Main :
1.
Lubis, Arfan Ikhsan. Behavioral Accounting. 2nd Edition, Salemba Empat Publisher, 2010. (AIL)
2. Jogiyanto. Behavioral Information System. First Edition, ANDI Yogyakarta Publisher, 2007. (JG)
3. Cozby, Paul C. Methods in Behavioral Research. 9th Edition, Translated Maufur, Student Library Publisher, 2009. (PC)
Supporters:
1. Badu, Ronald S. 2020. Makrifat Accounting: Concepts, Perspectives and Spiritual Experiences
2. Badu, Ronald S. 2020. Environmental Social Accounting as the Embodiment of "Inna Lillahi Wainna Ilaihi Rojiun"
3.
Balkoui, Riahi Ahmed (1984), Behavioral Management Accounting, QUORUM BOOKS Westport, Connecticut • London, ISBN: 1–56720–443–0 Quorum Books, 88 Post Road West, Westport, CT 06881, An imprint of Greenwood Publishing Group, Inc .Printed in the
United States of America 4.
Bordens, KS and Bruce, BA (2008), Research Design and methods – A Process approach, seventh edition, McGraw – Hill
International Edition, New York, USA.
5. Fisher, Richard T (2001), Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance, Behavioral
Research In Accounting, Volume 13
Learning Media
SOFTWARE HARDWARE
LCD, PROJECTOR
Teaching Team RONALD S. BADU, SE., M.SI,AMIR LUKUM., S.PD., MSA, DR. TRI HANDAYANIAMALIAH, SE., AK., M.SC., CA Course Requirements (If
Any) -
Week -
Expected Final Ability (Sub
CP-MK)
Learning materials
Forms of Learning
[Estimated time] Evaluation Referen
Offline Online Indicator Criteria and Wei ce
Form ght (%) 1-2 Students are
able to:
Explaining the Concept of Behavioral Accounting
Definition, Scope, Role and behavioral accounting theory and its development
Download
articles Spada Ung
www.kuliahdaring.ung .ac.id
Accuracy in explaining the Concept of Behavioral Accounting
Criteria Precision and mastery Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
- inner exercise
10
1,2,3
3 Students are able to: Explain accounting concepts and behavioral hypotheses
-Behavioral Accounting Concept -The Behavioral
Accounting Hypothesis
Download
articles Spada Ung
www.kuliahdaring.ung .ac.id
Accuracyexplain accounting concepts and behavioral hypotheses
Criteria
Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
5 1,2,3
4 Students are Organizational Download Spada Ung Accuracy of Criteria 5 1,2,3
able to:
Explain the concept and role of organizational behavior
concept and
behavior articles www.kuliahdaring.ung
.ac.id studying and
understandingth e concept and role of
organizational behavior
Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
5 Mastering and understanding Students are able to:
Explain the meaning, scope, role, theory of social
psychology and its development
Definition, scope, role and social
psychology theory and its development
Download
articles Spada
Ungwww.kuliahdaring.
ung.ac.id
Accuracy of studying and understanding.
Explaining the meaning, scope, role, theory of social
psychology and its development
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
5 1,2,3
6 Students are able to:
Describe behavioral accounting research methods
Describe behavioral accounting research methods
Download
articles Spada Ung
www.kuliahdaring.ung .ac.id
Accuracy in analyzing and understanding behavioral accounting research methods
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
5 1,2,3
7 Students are able to:
Describe financial controls in behavioral accounting
-Financial control - Methods of
financial control
Download
articles Spada Ung
www.kuliahdaring.ung .ac.id
Accuracy in reviewing and understanding financial controls in behavioral accounting
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
5 1,2,3
8 MIDDLE SEMESTER EXAMINATION (10%)
9 Students are able to:
Explain the behavioral aspects of responsibility accounting
Behavioral aspects
Responsibility accounting
Download
articles Spada Ung
www.kuliahdaring.ung.
ac.id
Accuracy examines and understands behavioral aspects
Responsibility accounting
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
5 1,2,3
10 Students are able to:
Explain the behavioral aspects of capital budgeting
Behavioral aspects of capital budgeting
Download
articles Spada Ung
www.kuliahdaring.ung.
ac.id
Accuracy of studying and understandingb ehavioral aspects of capital budgeting
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
5 1,2,3
discussion - review of
related journals/articl es
- practice the recognition, measurement , presentation and
disclosure of sharia
transactions 11
Students are able to:
Explain the behavioral aspects of internal audit
Behavioral aspects of internal audit
Download
articles Spada Ung
www.kuliahdaring.ung.
ac.id
Accuracy in reviewing and understanding the behavioral aspects of internal audit
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
5 1,2,3
12 Students are able to:
Explain aspects of contingency theory in behavioral accounting
Aspects of contingency theory in behavioral accounting
Download
articles Spada Ung
www.kuliahdaring.ung.
ac.id
Accuracy of studying and understandingas pects of
contingency theory in behavioral accounting
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related
5 1,2,3
journals/articl es
13 Students are able to:
Explain the behavioral implications of generally accepted accounting principles
behavioral implications of generally accepted accounting principles
Download
articles Spada Ung
www.kuliahdaring.ung.
ac.id
Accuracy in analyzing and understanding the behavioral implications of generally accepted accounting principles
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
5 1,2,3
14 Student is able Explain human resource
accounting
Human resource accounting
Download articles
Spada Ung
www.kuliahdaring.ung.
ac.id
-The accuracy of studying and understanding Islamic
boarding school
accounting and waqf
accounting -Understand the
accounting treatment of Islamic boarding schools and Waqf
accounting
Criteria Accuracy and Mastery
Shape
- paper writing - presentation/
discussion - review of
related journals/articl es
- practice the recognition, measurement , presentation and
disclosure of sharia
transactions
5 1,2,3
15 Article/Journal Download Spada Ung Criteria
Review articles www.kuliahdaring.ung.
ac.id Accuracy and
Mastery Shape
- Presentation - Discussion - Case
Studyand Empirical Studies
16 FINAL EXAMINATION OF SEMESTER (10%)
