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RENCANA PEMBELAJARAN SEMESTER (RPS) STIE INDONESIA BANKING SCHOOL Semester Ganjil Tahun Akademik 2021/2022

Nama Dosen NIDN

Mata Kuliah

Kelas SKS : Nova Novita, SE.,MS.Ak

: 0409118405 : Akuntansi Biaya

: AK31R : 3

Capaian :

Pert. Kriteria, indikator, dan bobot

penilaian

Bahan Kajian Waktu Tugas yg hrs

diselesaikan Pengalaman Belajar

Referensi

Kemampuan akhir pembelajaran Metode

Pembelajara

1 Ketepatan Analisis.

Ketepatan Hitungan HDR CH 1 dan 2.

The Manager and Management Accounting.

3 x 50 menit

Ketepatan menjelaskan...., Ketepatan

menyebutkan..., dan lain sebagainya

Menyimak, Mengamati, Mendiskusikan, dan Menjawab soal

Datar, S. M., &

Rajan, M. V.

(2017).

Horngren's Cost Accounting: A

Managerial

• Differentiate management accounting from financial accounting

• Recognise the growing role of strategy in management accounting processes

• Identify five broad purposes of accounting systems

Pembelajaran kooperatif, pembelajaran berbasis masalah

Ketepatan Hitungan HDR Ch 4.

Job Costing

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial o Describe the building block concept of

costing systems

o Distinguish between job costing and process costing

o Outline a six-step approach to job costing o Distinguish actual costing from normal

Ketepatan Hitungan HDR CH 5

Activity-based Costing and Activity-Based Management.

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Explain undercosting and overcosting of products

• Present three guidelines for refining a costing system

• Distinguish between the traditional and the activity-based costing approaches to designing a

Process Costing

3 x 50 menit

latihan 17-24 sampai 17- 27.

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Recognise when process-costing systems are appropriate

• Describe key steps in process costing

• Calculate and use equivalent units

• Demonstrate the weighted-average and first-in, first-out (FIFO) method of process costing

Process Costing

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Show how standard costs simplify process costing

(8)

Pert. Kriteria, indikator, dan bobot penilaian

Referensi

Pembelajara

Ketepatan Hitungan HDR Ch. 18

Spoilage, Rework and Scrap.

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Understand the definitions of spoilage, rework, and scrap.

• Identify the differences between normal and abnormal spoilage.

• Account for spoilage in process costing using the weighted average method and the first-in,

Inventory Costing and Capacity Analysis.

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Identify what distinguishes variable costing from absorption costing

• Construct income statements using absorption costing and variable costing

• Explain differences in profit under absorption costing and variable costing

8 3 x 50 Ketepatan Hitungan

menit

Menjawab soal Menjawab soal

UTS Akuntansi Biaya

Cost Allocation, Customer- Profitability Analysis.

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Discuss why a company’s revenues and costs differ across customers.

• Identify the importance of customer- profitability profiles.

• Understand the cost-hierarchy based operating income statement.

Ketepatan Hitungan HDR CH 15.

Allocation of Support- Departement Costs, Common Cost and

3 x 50 menit

Menyimak, Mengamati, Menyimak, Mengamati, Mendiskusikan, dan Menjawab soal

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Distinguish the single-rate method from the dual-rate method.

• Understand how the choice between allocation based on budgeted and actual rates and between budgeted and actual usage can affect the incentives of division managers.

Ketepatan Hitungan HDR Ch16

Cost Allocation:

Joint Product and Byproduct

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Identify the split off point in a joint cost situation and distinguish joint products from byproducts.

• Explain why joint costs are allocated to individual products.

• Allocate joint costs using four methods.

Ketepatan Hitungan HDR CH 20.

Inventory Management, Just in Time and Simplified Costing Method.

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Identify six categories of costs associated with goods for sale.

• Balance ordering costs with carrying costs using the economic-orderquantity (EOQ) decision model.

• Identify the effect of errors that can arise

Ketepatan Hitungan HDR CH 20

Inventory Management, Just in Time and Simplified Costing Method.

3 x 50 menit

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

• Describe why companies are using just-in- time (JIT) purchasing.

• Distinguish materials requirements planning (MRP) systems from just-in-time (JIT) systems for manufacturing.

• Identify the features and benefits of a just-

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Pert. Kriteria, indikator, dan bobot penilaian

Referensi

Pembelajara

Ketepatan Hitungan BHDR Ch 22

Emerging issues:

digital technologies, governance and sustainability

3 x 50 menit

2.

Bhimani, A., Horngren, C. T.,

Datar, S. M., &

Rajan, M. V.

(2019).

• Understand why the digital transformation of organisations is affecting management

accounting

• Consider ways in which digital technologies such as artificial intelligence, machine learning, blockchain and the Internet of Things require some

Ketepatan Hitungan (HRM) CH 6

Managing Quality and Statistical Process Control.

dan Supplement

3 x 50 menit

2.

Heizer, J., Render, B., &

Munson, C.

(2019).

Operations

• Define quality and TQM and describe the ISO international quality standards

• Explain Six Sigma and how benchmarking is used in TQM

• Explain quality robust products and Taguchi concepts and use the seven tools of TQM

16 3 x 40 Ketepatan Hitungan

menit

Menjawab soal Menyimak, Mengamati,

Menjawab soal UAS Akuntansi Biaya

Nova Novita, SE.,MS.Ak

: JAKARTA

DOSEN

PADA TANGGAL DITETAPKAN DI

: 07 September 2021 Menyetujui,

NIDN : 0407027106

Dr. Wiwi Idawati, S.E., M.Si., AK., CA.

NIDN : 0409118405

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BERITA ACARA PERKULIAHAN

STIE INDONESIA BANKING SCHOOL PRODI AKUNTANSI Semester Ganjil Tahun Akademik 2021/2022

Nama Dosen NIP

Mata Kuliah

Kelas SKS : Nova Novita, SE.,MS.Ak

: 201230935 : Akuntansi Biaya

: AK31R : 3

Pert. Tanggal Waktu Materi Metode Buku / Bab Paraf

1 07 September 2021

13.10-15.40 ^• Differentiate management accounting from financial accounting

• Recognise the growing role of strategy in management accounting processes

• Identify five broad purposes of accounting systems

• Understand how accounting can influence planning, control and decision making

HDR CH 1 dan 2.

The Manager and Management

Accounting.

An Introduction to Cost Terms and Purposes.

Datar, S.

2 14 September 2021

13.10-15.40 ^o Describe the building block concept of costing systems

o Distinguish between job costing and process costing

o Outline a six-step approach to job costing o Distinguish actual costing from normal costing o Understand job costing in service and

HDR Ch 4.

Job Costing Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A Managerial Emphasis,

eBook, 3 21 September

2021

13.10-15.40 ^• Explain undercosting and overcosting of products

• Present three guidelines for refining a costing system

• Distinguish between the traditional and the activity-based costing approaches to designing a costing system

• Describe a four-part cost hierarchy

HDR CH 5 Activity-based Costing

and Activity-Based Management. Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost

4 28 September 2021

13.10-15.40 ^• Recognise when process-costing systems are appropriate

HDR Ch 17.

Process Costing Datar, S. M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial

5 05 Oktober 2021 13.10-15.40 ^• Describe key steps in process costing

• Show how standard costs simplify process costing

• Apply process-costing methods to cases with transferred-in costs

HDR Ch 17.

Process Costing Datar, S. M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial

6 12 Oktober 2021 13.10-15.40 ^• Understand the definitions of spoilage, rework, and scrap.

• Identify the differences between normal and abnormal spoilage.

• Account for spoilage in process costing using the weighted average method and the first-in, first-out (FIFO) method.

HDR Ch. 18 Spoilage, Rework and Scrap. Datar, S. M., &

Rajan, M. V. (2017).

Managerial 7 19 Oktober 2021 13.10-15.40 ^• Identify what distinguishes variable costing from

absorption costing

• Construct income statements using absorption costing and variable costing

• Explain differences in profit under absorption costing and variable costing

• Understand how absorption costing influences

HDR Ch 9.

Inventory Costing and Capacity Analysis.

Datar, S. M., & Rajan, M. V. (2017).

Horngren's Cost Accounting: A 8 27 Oktober 2021 10.30-12.30 UTS Akuntansi Biaya

9 09 November 2021

13.10-15.40 ^• Discuss why a company’s revenues and costs differ across customers.

• Identify the importance of customer-profitability profiles.

• Understand the cost-hierarchy based operating income statement.

• Understand criteria to guide cost allocation

HDR Ch 14.

Cost Allocation, Customer-Profitability Analysis. Datar, S. M., &

Rajan, M. V. (2017).

Horngren's Cost

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Pert. Tanggal Waktu Materi Metode Buku / Bab Paraf 10 16 November

2021

13.10-15.40 ^• Distinguish the single-rate method from the dual- rate method.

• Understand how the choice between allocation based on budgeted and actual rates and between budgeted and actual usage can affect the incentives of division managers.

• Allocate multiple support department costs using

HDR CH 15.

Allocation of Support- Departement Costs,

Common Cost and revenue Allocation.

Datar, S. M., & Rajan, M. V. (2017).

11 23 November 2021

13.10-15.40 ^• Identify the split off point in a joint cost situation and distinguish joint products from byproducts.

• Explain why joint costs are allocated to individual products.

• Allocate joint costs using four methods.

• Identify situations when the sales value at split off method is preferred when allocating joint costs.

HDR Ch16 Cost Allocation: Joint Product and Byproduct

Datar, S. M., & Rajan, M. V. (2017).

Horngren's Cost Accounting: A 12 30 November

2021

13.10-15.40 ^• Identify six categories of costs associated with goods for sale.

• Balance ordering costs with carrying costs using the economic-orderquantity (EOQ) decision model.

• Identify the effect of errors that can arise when using the EOQ decision model and ways to reduce conflicts between the EOQ model and models used for performance

HDR CH 20.

Inventory Management, Just in Time and Simplified Costing Method. Datar, S. M., &

Rajan, M. V. (2017).

13 07 Desember 2021

13.10-15.40 ^• Describe why companies are using just-in-time (JIT) purchasing.

• Distinguish materials requirements planning (MRP) systems from just-in-time (JIT) systems for manufacturing.

• Identify the features and benefits of a just-in-time production system.

• Describe different ways backflush costing can

HDR CH 20 Inventory Management,

Just in Time and Simplified Costing

Method.

HRM CH 16.

Lean Operation.

14 14 Desember 2021

13.10-15.40 ^• Understand why the digital transformation of organisations is affecting management accounting

• Consider ways in which digital technologies such as artificial intelligence, machine learning, blockchain and the Internet of Things require some firms to operate differently from traditional industrial enterprises

• Explain what leads digitally advanced firms to

BHDR Ch 22 Emerging issues:

digital technologies, governance and

sustainability OGA CH 7 Environmental Issues 15 21 Desember

2021

13.10-15.40 ^• Define quality and TQM and describe the ISO international quality standards

• Explain Six Sigma and how benchmarking is used in TQM

• Explain quality robust products and Taguchi concepts and use the seven tools of TQM

• Explain the purpose of a control chart and

(HRM) CH 6 Managing Quality

and Statistical Process Control.

dan Supplement 6 2.

Heizer, J., Render, B., &

16 05 Januari 2022 10.30-12.30 UAS Akuntansi Biaya

Nova Novita, SE.,MS.Ak

: JAKARTA

DOSEN

PADA TANGGAL DITETAPKAN DI

: 17 Februari 2022 Menyetujui,

NIDN : 0407027106

Dr. Wiwi Idawati, S.E., M.Si., AK., CA.

NIDN : 0409118405

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REKAP HADIR MAHASISWA PROGRAM S1 AKUNTANSI

STIE INDONESIA BANKING SCHOOL TAHUN AKADEMIK 2021/2022

MATA KULIAH : 330103 - AKUNTANSI BIAYA DOSEN : NOVA NOVITA, SE.,MS.AK HARI / JAM : SELASA / 13.10 S.D 15.40

SEMESTER : 3 (Ganjil)

RUANG :

NO NIM

NAMA 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

PERTEMUAN

Kelas : AK31R 07/09 14/09 21/09 28/09 05/10 12/10 19/10 27/10 09/11 16/11 23/11 30/11 07/12 14/12 21/12 05/01

Daring Daring Daring Daring Daring Daring Daring UTS Daring Daring Daring Daring Daring Daring Daring UAS Total

1 20171112005 MALINDA FITRI 0 0 0 1 1 1 1 1 1 1 1 1 1 1 1 0 12

2 20201211001 UNIK SEKAR RERA 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16

3 20201211002 MINERVA ELLABITA TAMARA 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15

4 20201211003 DINNAR ALIFIA PUTRI 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 15

5 20201211004 SYAHIRA NAILA SYAFRAN 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15

6 20201211005 SAFA AMANDA 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 15

7 20201211006 MUHAMMAD HAFIZH NUR AKMAL 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15

8 20201211007 JANITA KAMIL ABITA 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 15

9 20201211008 INTAN ZAGITA PUTRI 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16

10 20201211009 DHOVAN RYDRA ANGGARA 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15

11 20201211012 ZAHRA KHAIRANI 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 15

12 20201211014 SATRIA PURWANTORO 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 15

13 20201211017 CHAIRUNISA 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15

14 20201211019 DHEA ADLIA 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15

15 20201211021 FAIZAH ZAHRANI 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 15

16 20201211028 ADARA ARTEMISIA PRAMESTI 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15

17 20201211030 FACHRURROZI 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16

18 20201211031 DEWI RATNASARI 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16

19 20201211032 MARCELA KUSUMANINGTYAS 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16

20 20201211034 BALQIS AISYAH HANDAYANI 1 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 14

21 20201211037 LATIFA PUTRI PAWITAN 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16

(13)

NO NIM

NAMA 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

PERTEMUAN

Kelas : AK31R 07/09 14/09 21/09 28/09 05/10 12/10 19/10 27/10 09/11 16/11 23/11 30/11 07/12 14/12 21/12 05/01

Daring Daring Daring Daring Daring Daring Daring UTS Daring Daring Daring Daring Daring Daring Daring UAS Total

22 20201211038 DONITA PUTRI UTAMI 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15

23 20211211020 NURI ANNISA SHOLIHAH 1 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 14

24 20211211022 TIGRAN ASLAM TAMPATI 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 15

25 Dosen Utama NOVA NOVITA, SE.,MS.AK 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 14

Jakarta, 17 Februari 2022 Dosen Pengampu

NOVA NOVITA, SE.,MS.AK NIDN : 0409118405

Mengetahui

Kaprodi AKUNTANSI

DR. WIWI IDAWATI, S.E., M.SI.,

NIDN : 0407027106

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STIE Indonesia Banking School

SMT / KLS

Daftar Nilai Ujian

3 AK31R :

DOSEN NOVA NOVITA, SE.,MS.AK :

KODE

: : 330103

PROGRAM Reguler

Jalan Kemang Raya No 35

AKUNTANSI

Ganjil 2021/2022

MK :Akuntansi Biaya

NO NOMOR POKOK NAMA

Tugas 1

ANGKA

Nilai 35% Nilai HURUF

Nilai 30% 35%

UAS NILAI AKHIR

UTS

20171112005

1 MALINDA FITRI

^0,00 ^0,00 ^47,00 ^16,45 ^0,00 ^0,00

16,45 E

20201211001

2 UNIK SEKAR RERA

^90,00 ^27,00 ^70,00 ^24,50 ^83,00 ^29,05

80,55 A

20201211002

3 MINERVA ELLABITA TAMARA

^90,00 ^27,00 ^74,00 ^25,90 ^65,00 ^22,75

75,65 B+

20201211003

4 DINNAR ALIFIA PUTRI

^90,00 ^27,00 ^52,00 ^18,20 ^65,00 ^22,75

67,95 B- 20201211004

5 SYAHIRA NAILA SYAFRAN

^90,00 ^27,00 ^70,00 ^24,50 ^77,00 ^26,95

78,45 A- 20201211005

6 SAFA AMANDA

^90,00 ^27,00 ^40,00 ^14,00 ^72,00 ^25,20

66,20 B-

20201211006

7 MUHAMMAD HAFIZH NUR AKMAL

^90,00 ^27,00 ^62,00 ^21,70 ^60,00 ^21,00

69,70 B 20201211007

8 JANITA KAMIL ABITA

^90,00 ^27,00 ^80,00 ^28,00 ^67,00 ^23,45

78,45 A- 20201211008

9 INTAN ZAGITA PUTRI

^90,00 ^27,00 ^51,00 ^17,85 ^82,00 ^28,70

73,55 B

20201211009

10 DHOVAN RYDRA ANGGARA

^90,00 ^27,00 ^62,00 ^21,70 ^77,00 ^26,95

75,65 B+

20201211012

11 ZAHRA KHAIRANI

^90,00 ^27,00 ^75,00 ^26,25 ^70,00 ^24,50

77,75 A-

20201211014

12 SATRIA PURWANTORO

^90,00 ^27,00 ^40,00 ^14,00 ^69,00 ^24,15

65,15 B-

20201211017

13 CHAIRUNISA

^90,00 ^27,00 ^62,00 ^21,70 ^62,00 ^21,70

70,40 B

20201211019

14 DHEA ADLIA

^90,00 ^27,00 ^58,00 ^20,30 ^80,00 ^28,00

75,30 B+

20201211021

15 FAIZAH ZAHRANI

^90,00 ^27,00 ^80,00 ^28,00 ^63,00 ^22,05

77,05 A-

20201211028

16 ADARA ARTEMISIA PRAMESTI

^90,00 ^27,00 ^65,00 ^22,75 ^65,00 ^22,75

72,50 B 20201211030

17 FACHRURROZI

^90,00 ^27,00 ^60,00 ^21,00 ^80,00 ^28,00

76,00 B+

20201211031

18 DEWI RATNASARI

^90,00 ^27,00 ^58,00 ^20,30 ^79,00 ^27,65

74,95 B+

20201211032

19 MARCELA KUSUMANINGTYAS

^90,00 ^27,00 ^40,00 ^14,00 ^67,00 ^23,45

64,45 C+

20201211034

20 BALQIS AISYAH HANDAYANI

^90,00 ^27,00 ^68,00 ^23,80 ^80,00 ^28,00

78,80 A- 20201211037

21 LATIFA PUTRI PAWITAN

^90,00 ^27,00 ^47,00 ^16,45 ^65,00 ^22,75

66,20 B- 20201211038

22 DONITA PUTRI UTAMI

^90,00 ^27,00 ^60,00 ^21,00 ^85,00 ^29,75

77,75 A- 20211211020

23 NURI ANNISA SHOLIHAH

^90,00 ^27,00 ^55,00 ^19,25 ^81,00 ^28,35

74,60 B+

20211211022

24 TIGRAN ASLAM TAMPATI

^90,00 ^27,00 ^50,00 ^17,50 ^65,00 ^22,75

67,25 B- Jakarta, 17 Februari 2022

Dosen Utama,

NIP : 201230935 Nova Novita, SE.,MS.Ak

Ketua Prodi,

NIP : 0407027106

Dr. Wiwi Idawati, S.E., M.Si., AK.,