Untitled - IBS Repository

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Bahan Kajian Metode

Pembelajara Waktu HDR CH 1 dan

2.

The Manager and Management Accounting.

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch 4.

Job Costing

berbasis masalah

3 x 50 menit

HDR CH 5 Activity-based Costing and Activity-Based Management.

berbasis masalah

3 x 50 menit

HDR Ch 17.

Process Costing

berbasis masalah

3 x 50 menit

HDR Ch 17.

Process Costing

berbasis masalah

3 x 50 menit 5 • 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

• Show how standard costs simplify process costing

Menyimak, Mengamati, Mendiskusikan, dan Menjawab soal

Ketepatan menjelaskan...., Ketepatan menyebutkan..., dan lain sebagainya

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Horngren's Cost Accounting: A

Managerial 4 • Recognise when process-costing systems are

appropriate

• Describe key steps in process costing

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial 3 • 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

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial 2 oDescribe the building block concept of costing

systems

oDistinguish between job costing and process costing oOutline a six-step approach to job costing

oDistinguish actual costing from normal

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial 1 • Differentiate management accounting from financial

accounting

• Recognise the growing role of strategy in management accounting processes

• Identify five broad purposes of accounting systems

Latihan 2-37, PR 2-38 dan 2-35

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

Pert. Kemampuan akhir pembelajaran Pengalaman

Belajar

Tugas yg hrs diselesaikan

Kriteria, indikator, dan

bobot penilaian Referensi

NIDN : 0409118405 SKS : 3

Capaian :

Mata Kuliah : Akuntansi Biaya

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

Nama Dosen : Nova Novita, SE.,MS.Ak Kelas : MN31K

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Bahan Kajian Metode

Pembelajara Waktu HDR Ch. 18

Spoilage, Rework and Scrap.

berbasis masalah

3 x 50 menit

HDR Ch 9.

Inventory Costing and Capacity Analysis.

berbasis masalah

3 x 50 menit

HDR CH 15.

Allocation of Support- Departement Costs, Common Cost and

berbasis masalah

3 x 50 menit

HDR Ch16 Cost Allocation:

Joint Product and Byproduct

berbasis masalah

3 x 50 menit

HDR Ch 14.

Cost Allocation, Customer- Profitability Analysis.

berbasis masalah

3 x 50 menit

HDR CH 20.

Inventory Management, Just in Time and Simplified Costing Method.

berbasis masalah

3 x 50 menit

HDR CH 20 Inventory Management, Just in Time and Simplified Costing Method.

berbasis masalah

3 x 50 menit 13 • 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-

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial 12 • 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 Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial 11 • 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 Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial 10 • 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 Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial 9 • 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.

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

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

8 UTS Menyimak, Mengamati,

Mendiskusikan, dan Menjawab soal

Mahasiswa mampu

menjelaskan dan mendikusikan ....

7 • 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

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial 6 • 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,

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Managerial

Pert. Kemampuan akhir pembelajaran Pengalaman

Belajar

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Bahan Kajian Metode

Pembelajara Waktu BHDR Ch 22

Emerging issues: digital technologies, governance and sustainability

berbasis masalah

3 x 50 menit

(HRM) CH 6 Managing Quality and Statistical Process Control.

dan Supplement

berbasis masalah

3 x 50 menit

Dr. Erric Wijaya, S.E., M.E. Nova Novita, SE.,MS.Ak

NIDN : 0308127501 NIDN : 0409118405

DITETAPKAN DI : JAKARTA

PADA TANGGAL : 08 September 2021

Menyetujui, DOSEN

16 UAS Menyimak, Mengamati,

Mendiskusikan, dan Menjawab soal

Mahasiswa mampu

menjelaskan dan mendikusikan ....

15 • 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

Ketepatan Analisis.

Ketepatan Hitungan

2.Heizer, J., Render, B., &

Munson, C.

(2019).

Operations 14 • 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 Analisis.

Ketepatan Hitungan

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

Datar, S. M., &

Rajan, M. V.

(2019).

Pert. Kemampuan akhir pembelajaran Pengalaman

Belajar

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Pert. Tanggal Waktu Buku / Bab Paraf 1 25 September

2021

13.50-16.20 HDR CH 1 dan 2.

The Manager and Management

Accounting.

An Introduction to Cost Terms and Purposes. Datar, S.

2 02 Oktober 2021

13.50-16.20 ^{HDR Ch 4.}

Job Costing Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial Emphasis, eBook, 3 09 Oktober

2021

13.50-16.20 HDR CH 5

Activity-based Costing and Activity- Based Management.

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

Horngren's Cost 4 16 Oktober

2021

13.50-16.20 ^{HDR Ch 17.}

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

M. V. (2017).

Managerial 5 23 Oktober

2021

13.50-16.20 HDR Ch 17.

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

M. V. (2017).

Managerial 6 30 Oktober

2021

13.50-16.20 HDR Ch. 18

Spoilage, Rework and Scrap. Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial 7 06 November

2021

13.10-15.40 HDR Ch 9.

Inventory Costing and Capacity Analysis.

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

Horngren's Cost Accounting: A 8 19 November

2021

19.00-21.00

9 27 November 2021

13.10-15.40 HDR CH 15.

Allocation of Support- Departement Costs, Common Cost and revenue Allocation.

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

Pert. Tanggal Waktu Buku / Bab Paraf

• 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

Pembelajaran kooperatif, pembelajaran berbasis masalah

Materi Metode

• 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.

• 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

UTS

• 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

• Recognise when process-costing systems are appropriate

• Show how standard costs simplify process costing

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

Materi Metode

• 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

oDescribe the building block concept of costing systems oDistinguish between job costing and process costing oOutline a six-step approach to job costing oDistinguish actual costing from normal costing oUnderstand job costing in service and

NIP : 201230935 SKS : 3

Mata Kuliah : Akuntansi Biaya

BERITA ACARA PERKULIAHAN

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

Nama Dosen : Nova Novita, SE.,MS.Ak Kelas : MN31K

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10 04 Desember 2021

18.30-21.00 HDR Ch16

Cost Allocation: Joint Product and Byproduct Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A 11 11 Desember

2021

13.50-16.20 HDR Ch 14.

Cost Allocation, Customer-Profitability

Analysis. Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost 12 18 Desember

2021

13.10-15.40 ^{HDR CH 20.}

Inventory Management, Just in

Time and Simplified Costing Method.

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

13 25 Desember 2021

13.50-16.20 HDR CH 20

Inventory Management, Just in

Time and Simplified Costing Method.

HRM CH 16.

Lean Operation.

14 01 Januari 2022 13.50-16.20 ^{BHDR Ch 22}

Emerging issues:

digital technologies, governance and

sustainability OGA CH 7 Environmental Issues

15 15 Januari 2022 13.50-16.20 (HRM) CH 6

Managing Quality and Statistical Process

Control.

dan Supplement 6 2.Heizer, J., Render, B., &

16 28 Januari 2022 19.00-21.00

NIDN : 0308127501 NIDN : 0409118405

PADA TANGGAL : 17 Februari 2022

Menyetujui, DOSEN

Dr. Erric Wijaya, S.E., M.E. Nova Novita, SE.,MS.Ak

DITETAPKAN DI : JAKARTA

• 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

• 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

UAS

• 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

• 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

• 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

• 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.

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REKAP HADIR MAHASISWA PROGRAM S1 MANAJEMEN

STIE INDONESIA BANKING SCHOOL TAHUN AKADEMIK 2021/2022

MATA KULIAH : 330103 - AKUNTANSI BIAYA DOSEN : NOVA NOVITA, SE.,MS.AK HARI / JAM : SABTU / 13.50 S.D 16.20

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 : MN31K 25/09 02/10 09/10 16/10 23/10 30/10 06/11 19/11 27/11 04/12 11/12 18/12 25/12 01/01 15/01 28/01

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

1 20174111039 M. JIBRAN KHALIL DIRAH 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 3

2 20181211037 GAPI ALDRI SAPUTRA 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 14

3 20181211057 JAVIER RASYADPUTRA WALLAD 1 1 0 1 1 1 1 0 1 1 1 1 1 1 1 1 14

4 20201131001 ROSEMARIE MAGYANA PUTRI 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

5 20201131006 NENENG AISAH JULIANI 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 14

6 20201131008 SITI KHOLILA 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

7 20201131009 DEBORA EVIANTI LUMBAN TOBING 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

8 20201131010 HANIFA OCTORA 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

9 20201131011 NIKY AMELIA 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

10 20201131012 SELVI WULANDARI 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

11 20201131013 POPY SANDRA MELLY 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

12 20201131015 PUTRI METHA ULINKA BANGUN 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

13 20201131016 NATALIA SIHOMBING 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

14 20201131018 ZEFANYA JODIE KARULLA 0 0 1 1 1 1 0 0 1 1 1 0 1 1 1 1 11

15 20201131020 RADITYA BAGUS WIBISONO 0 0 0 0 1 1 1 0 1 1 1 1 1 1 1 1 11

16 20201131021 GILANG ARI WICAKSONO 1 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 13

17 20201131022 NIKEN DAYU LISTIAN 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

18 20201131023 NURUL LUTFIA 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 14

19 20201131024 NISRINA SEPTI HISANAH 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 15

20 20201131025 GIRI MUSANTO 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 14

21 20201131026 DARYONO ARIANO 0 1 1 0 1 1 0 0 1 1 1 0 1 1 1 1 11

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NO NIM

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

PERTEMUAN

Kelas : MN31K 25/09 02/10 09/10 16/10 23/10 30/10 06/11 19/11 27/11 04/12 11/12 18/12 25/12 01/01 15/01 28/01

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

22 20201131028 INDAH ARIANTY 1 1 0 1 1 1 1 0 1 1 1 1 1 1 1 1 14

23 20201131029 ANTON ODE L ADJIB 1 1 1 0 1 1 1 0 1 1 1 0 1 1 1 0 12

24 20201132031 KIKI FATMALA ZEBUA 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 0 10

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 MANAJEMEN

DR. ERRIC WIJAYA, S.E., M.E.

NIDN : 0308127501

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STIE Indonesia Banking School

SMT / KLS

Daftar Nilai Ujian

3 MN31K :

DOSEN NOVA NOVITA, SE.,MS.AK :

KODE

: : 330103

PROGRAM Karyawan

Jalan Kemang Raya No 35

MANAJEMEN

Ganjil 2021/2022

MK :Akuntansi Biaya

NO NOMOR POKOK NAMA

Tugas 1

ANGKA

Nilai 35% Nilai HURUF

Nilai 30% 35%

UAS NILAI AKHIR

UTS

20174111039

1 M. JIBRAN KHALIL DIRAH

^0,00 ^0,00 ^0,00 ^0,00 ^0,00 ^0,00

0,00 E

20181211037

2 GAPI ALDRI SAPUTRA

^87,00 ^26,10 ^65,00 ^22,75 ^66,00 ^23,10

71,95 B 20181211057

3 JAVIER RASYADPUTRA WALLAD

^87,00 ^26,10 ^60,00 ^21,00 ^65,00 ^22,75

69,85 B 20201131001

4 ROSEMARIE MAGYANA PUTRI

^90,00 ^27,00 ^70,00 ^24,50 ^76,00 ^26,60

78,10 A- 20201131006

5 NENENG AISAH JULIANI

^87,00 ^26,10 ^30,00 ^10,50 ^30,00 ^10,50

47,10 D 20201131008

6 SITI KHOLILA

^90,00 ^27,00 ^55,00 ^19,25 ^76,00 ^26,60

72,85 B

20201131009

7 DEBORA EVIANTI LUMBAN TOBING

^90,00 ^27,00 ^67,00 ^23,45 ^76,00 ^26,60

77,05 A- 20201131010

8 HANIFA OCTORA

^90,00 ^27,00 ^65,00 ^22,75 ^76,00 ^26,60

76,35 B+

20201131011

9 NIKY AMELIA

^90,00 ^27,00 ^65,00 ^22,75 ^76,00 ^26,60

76,35 B+

20201131012

10 SELVI WULANDARI

^90,00 ^27,00 ^60,00 ^21,00 ^73,00 ^25,55

73,55 B

20201131013

11 POPY SANDRA MELLY

^90,00 ^27,00 ^80,00 ^28,00 ^76,00 ^26,60

81,60 A 20201131015

12 PUTRI METHA ULINKA BANGUN

^90,00 ^27,00 ^60,00 ^21,00 ^76,00 ^26,60

74,60 B+

20201131016

13 NATALIA SIHOMBING

^90,00 ^27,00 ^60,00 ^21,00 ^76,00 ^26,60

74,60 B+

20201131018

14 ZEFANYA JODIE KARULLA

^80,00 ^24,00 ^70,00 ^24,50 ^73,00 ^25,55

74,05 B+

20201131020

15 RADITYA BAGUS WIBISONO

^90,00 ^27,00 ^60,00 ^21,00 ^73,00 ^25,55

73,55 B 20201131021

16 GILANG ARI WICAKSONO

^82,00 ^24,60 ^55,00 ^19,25 ^73,00 ^25,55

69,40 B 20201131022

17 NIKEN DAYU LISTIAN

^90,00 ^27,00 ^60,00 ^21,00 ^76,00 ^26,60

74,60 B+

20201131023

18 NURUL LUTFIA

^87,00 ^26,10 ^65,00 ^22,75 ^73,00 ^25,55

74,40 B+

20201131024

19 NISRINA SEPTI HISANAH

^90,00 ^27,00 ^75,00 ^26,25 ^76,00 ^26,60

79,85 A- 20201131025

20 GIRI MUSANTO

^90,00 ^27,00 ^70,00 ^24,50 ^76,00 ^26,60

78,10 A-

20201131026

21 DARYONO ARIANO

^80,00 ^24,00 ^60,00 ^21,00 ^76,00 ^26,60

71,60 B

20201131028

22 INDAH ARIANTY

^87,00 ^26,10 ^65,00 ^22,75 ^76,00 ^26,60

75,45 B+

20201131029

23 ANTON ODE L ADJIB

^80,00 ^24,00 ^30,00 ^10,50 ^0,00 ^0,00

34,50 E

20201132031

24 KIKI FATMALA ZEBUA

^0,00 ^0,00 ^0,00 ^0,00 ^0,00 ^0,00

0,00 E

Jakarta, 17 Februari 2022 Dosen Utama,

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

Ketua Prodi,

NIP : 200430906

Dr. Erric Wijaya, S.E., M.E.