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Bahan Kajian Metode

Pembelajara Waktu HDR CH 1 dan

2.

The Manager and Management Accounting.

embelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch 4. Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

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

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

ABC Costing Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch 17.

Process Costing

Pembelajaran kooperatif, pembelajaran

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

• Calculate and use equivalent units

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

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 2 Mahasiswa mampu menjelaskan, membedakan konsep

sistem biaya dan menerapkan enam langkah perhitungan harga pokok pesanan baik menggunakan actual costing maupun normal 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 1 • Differentiate management accounting from financial

accounting

• Recognise the growing role of strategy in management accounting processes

• Identify five broad purposes of accounting systems

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

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 : AK32R

(8)

Bahan Kajian Metode

Pembelajara Waktu HDR Ch. 18

Spoilage, Rework and Scrap.

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch 9.

Inventory Costing and Capacity Analysis.

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

3 x 50 menit HDR Ch 14.

Cost Allocation, Customer- Profitability Analysis.

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR CH 15.

Allocation of Support- Departement Costs, Common Cost and

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch16 Cost Allocation:

Joint Product and Byproduct

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

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

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

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

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

Bahan Kajian Metode

Pembelajara Waktu

Pert. Kemampuan akhir pembelajaran Pengalaman

Belajar

Tugas yg hrs diselesaikan

Kriteria, indikator, dan

bobot penilaian Referensi 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-

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 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

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 11 • 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.

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

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Horngren's Cost Accounting: A

Managerial 9 • 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.

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

8 UTS Menjawab soal Menjawab soal Ketepatan Hitungan

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

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 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,

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

Pert. Kemampuan akhir pembelajaran Pengalaman

Belajar

Tugas yg hrs diselesaikan

Kriteria, indikator, dan

bobot penilaian Referensi

(9)

BHDR Ch 22 Emerging issues: digital technologies, governance and sustainability

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

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

dan Supplement

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

3 x 50 menit

Dr. Wiwi Idawati, S.E., M.Si., AK., CA. Nova Novita, SE.,MS.Ak

NIDN : 0407027106 NIDN : 0409118405

DITETAPKAN DI : JAKARTA

PADA TANGGAL : 07 September 2021

Menyetujui, DOSEN

16 UAS Menyimak, Mengamati,

Menjawab soal

Menjawab soal Ketepatan Hitungan 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

Menyimak, Mengamati, Mendiskusikan, dan Menjawab soal

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

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

Menyimak, Mengamati, Mendiskusikan, dan Menjawab soal

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

Ketepatan Analisis.

Ketepatan Hitungan

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

Datar, S. M., &

Rajan, M. V.

(2019).

(10)

Bahan Kajian Metode

Pembelajara Waktu HDR Ch 4.

Job Costing

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch 4. Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

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

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

ABC Costing Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch 17.

Process Costing

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch. 18 Spoilage, Rework and Scrap.

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit 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,

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 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

• Calculate and use equivalent units

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

Menyimak, Mengamati, Mendiskusikan, dan Menjawab soal

Latihan 4-25 dan 4-26 Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Horngren's Cost Accounting: A

Managerial 2 Mahasiswa mampu menjelaskan, membedakan konsep

sistem biaya dan menerapkan enam langkah perhitungan harga pokok pesanan baik menggunakan actual costing maupun normal 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 1 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

enyimak, 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

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 : AK31R

(11)

HDR Ch 9.

Inventory Costing and Capacity Analysis.

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

3 x 50 menit HDR Ch 14.

Cost Allocation, Customer- Profitability Analysis.

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR CH 15.

Allocation of Support- Departement Costs, Common Cost and

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR Ch16 Cost Allocation:

Joint Product and Byproduct

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

HDR CH 20.

Inventory Management, Just in Time and Simplified Costing Method.

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

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

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

Bahan Kajian Metode

Pembelajara Waktu BHDR Ch 22

Emerging issues: digital technologies, governance and sustainability

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit 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

Menyimak, Mengamati, Mendiskusikan, dan Menjawab soal

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

Ketepatan Analisis.

Ketepatan Hitungan

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

Datar, S. M., &

Rajan, M. V.

(2019).

Pert. Kemampuan akhir pembelajaran Pengalaman

Belajar

Tugas yg hrs diselesaikan

Kriteria, indikator, dan

bobot penilaian Referensi 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-

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 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

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 11 • 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.

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

Ketepatan Analisis.

Ketepatan Hitungan

Datar, S. M., &

Rajan, M. V.

(2017).

Horngren's Cost Accounting: A

Managerial 9 • 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.

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

8 UTS Menjawab soal Menjawab soal Ketepatan Hitungan

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

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

(12)

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

dan Supplement

Pembelajaran kooperatif, pembelajaran

berbasis masalah

3 x 50 menit

3 x 50 menit

Dr. Wiwi Idawati, S.E., M.Si., AK., CA. Nova Novita, SE.,MS.Ak

NIDN : 0407027106 NIDN : 0409118405

DITETAPKAN DI : JAKARTA

PADA TANGGAL : 07 September 2021

Menyetujui, DOSEN

16 UAS Menyimak, Mengamati,

Menjawab soal

Menjawab soal Ketepatan Hitungan 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

Menyimak, Mengamati, Mendiskusikan, dan Menjawab soal

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

Ketepatan Analisis.

Ketepatan Hitungan

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

Munson, C.

(2019).

Operations

(13)

Pert. Tanggal Waktu Buku / Bab Paraf 1 14 September

2021

10.30-12.10 HDR CH 1 dan 2.

The Manager and Management

Accounting.

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

2 17 September 2021

10.30-12.10 HDR Ch 4.

S. M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial 3 28 September

2021

10.30-12.10 HDR CH 5

Activity-based Costing and Activity- Based Management.

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

Horngren's Cost 4 28 September

2021

10.30-12.10 ABC Costing Datar,

S. M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial Emphasis, eBook, Global Edition (16th 5 05 Oktober

2021

10.30-12.10 HDR Ch 17.

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

M. V. (2017).

Horngren's Cost Accounting: A

Managerial 6 12 Oktober

2021

10.30-12.10 HDR Ch. 18

Spoilage, Rework and Scrap. Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial 7 19 Oktober

2021

10.30-12.10 HDR Ch 9.

Inventory Costing and Capacity Analysis.

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

Horngren's Cost Accounting: A 8 26 Oktober

2021

13.10-15.40

9 09 November 2021

10.30-12.10 HDR Ch 14.

Cost Allocation, Customer-Profitability

Analysis. Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost

Pert. Tanggal Waktu Buku / Bab Paraf

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

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.

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

embelajaran kooperatif, pembelajaran berbasis masalah

Mahasiswa mampu menjelaskan, membedakan konsep sistem biaya dan menerapkan enam langkah perhitungan harga pokok pesanan baik menggunakan actual costing maupun normal costing.

Pembelajaran kooperatif, pembelajaran berbasis masalah

NIP : 201230935 SKS : 3

Mata Kuliah : Akuntansi Biaya

BERITA ACARA PERKULIAHAN

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

Nama Dosen : Nova Novita, SE.,MS.Ak Kelas : AK32R

(14)

10 16 November 2021

10.30-12.10 HDR CH 15.

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

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

11 23 November 2021

10.30-12.10 HDR Ch16

Cost Allocation: Joint Product and Byproduct Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A 12 30 November

2021

10.30-12.10 HDR CH 20 Inventory

Management, Just in Time and Simplified Costing Method.

HRM CH 16. Lean Operation. Datar, S.

M., & Rajan, M. V.

13 07 Desember 2021

10.30-12.10 HDR CH 20

Inventory Management, Just in

Time and Simplified Costing Method.

HRM CH 16.

Lean Operation.

14 14 Desember 2021

10.30-12.10 BHDR Ch 22

Emerging issues:

digital technologies, governance and

sustainability OGA CH 7 Environmental Issues 15 21 Desember

2021

10.30-12.10 (HRM) CH 6

Managing Quality and Statistical Process

Control.

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

16 05 Januari 2022 13.10-15.40

NIDN : 0407027106 NIDN : 0409118405

PADA TANGGAL : 17 Februari 2022

Menyetujui, DOSEN

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

UAS

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.

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

(15)
(16)

Pert. Tanggal Waktu Buku / Bab Paraf 1 14 September

2021

10.30-12.10 HDR Ch 4.

Job Costing Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial Emphasis, eBook, 2 17 September

2021

10.30-12.10 HDR Ch 4.

S. M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial 3 21 September

2021

10.30-12.10 HDR CH 5

Activity-based Costing and Activity- Based Management.

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

Horngren's Cost 4 28 September

2021

10.30-12.10 ABC Costing Datar,

S. M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial Emphasis, eBook, Global Edition (16th 5 05 Oktober

2021

10.30-12.10 HDR Ch 17.

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

M. V. (2017).

Horngren's Cost Accounting: A

Managerial 6 12 Oktober

2021

10.30-12.10 HDR Ch. 18

Spoilage, Rework and Scrap. Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A

Managerial 7 19 Oktober

2021

10.30-12.10 HDR Ch 9.

Inventory Costing and Capacity Analysis.

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

Horngren's Cost Accounting: A 8 27 Oktober

2021

10.30-12.10

9 09 November 2021

10.30-12.10 HDR Ch 14.

Cost Allocation, Customer-Profitability

Analysis. Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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.

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

Materi Metode

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

Mahasiswa mampu menjelaskan, membedakan konsep sistem biaya dan menerapkan enam langkah perhitungan harga pokok pesanan baik menggunakan actual costing maupun normal costing.

Pembelajaran kooperatif, pembelajaran berbasis masalah

NIP : 201230935 SKS : 3

Mata Kuliah : Akuntansi Biaya

BERITA ACARA PERKULIAHAN

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

Nama Dosen : Nova Novita, SE.,MS.Ak Kelas : AK31R

(17)

10 16 November 2021

10.30-12.10 HDR CH 15.

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

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

11 23 November 2021

10.30-12.10 HDR Ch16

Cost Allocation: Joint Product and Byproduct Datar, S.

M., & Rajan, M. V.

(2017). Horngren's Cost Accounting: A 12 30 November

2021

10.30-12.10 HDR CH 20.

Inventory Management, Just in

Time and Simplified Costing Method.

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

13 07 Desember 2021

10.30-12.10 HDR CH 20

Inventory Management, Just in

Time and Simplified Costing Method.

HRM CH 16.

Lean Operation.

14 14 Desember 2021

10.30-12.10 BHDR Ch 22

Emerging issues:

digital technologies, governance and

sustainability OGA CH 7 Environmental Issues

15 21 Desember 2021

13.00-15.00 (HRM) CH 6

Managing Quality and Statistical Process

Control.

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

16 05 Januari 2022 13.10-15.40

NIDN : 0407027106 NIDN : 0409118405

PADA TANGGAL : 17 Februari 2022

Menyetujui, DOSEN

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

UAS

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.

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

Pembelajaran kooperatif, pembelajaran berbasis masalah

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

(18)
(19)

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 / 10.30 S.D 12.10

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 : AK32R 14/09 17/09 28/09 28/09 05/10 12/10 19/10 26/10 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 Daring Total

1 20161112049 NINDEA LARASATI 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 4

2 20171112071 FADILATUL MAULIDAH JAMRUDIN 1 1 1 0 1 1 1 0 1 1 1 0 1 1 0 0 11

3 20201211039 NAWANG SEKAR KIRANA 1 1 1 1 1 1 1 0 1 1 1 1 0 1 0 0 12

4 20201211040 NADYA SYAHDA FARINKA 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 13

5 20201211041 MIKHAILA REVALLINA SUTEDI 1 1 1 1 0 1 1 0 1 1 0 1 1 1 0 0 11

6 20201211043 RIZKY WINDIANA KIRANI 1 1 1 1 1 1 1 0 1 1 1 0 1 1 0 0 12

7 20201211045 AMMARA PUTRI RIYANTI 1 1 1 1 0 1 1 0 1 1 0 1 1 1 0 0 11

8 20201211048 NAUFAL YASSAR DIPANEGARA 1 1 1 1 1 1 1 0 1 1 0 1 0 1 0 0 11

9 20201211049 ASHILA ASYAH HARISANDI 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 13

10 20201211050 SISCA WULANDARI 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 13

11 20201211051 DELA JULIAN ANGGRAENI KUSUMAH 1 1 1 1 0 1 1 0 1 1 0 1 1 1 0 0 11

12 20201211052 NICO MILALA 1 1 1 1 0 1 1 0 1 1 0 0 1 1 0 0 10

13 20201211053 NUR AZIZAH 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 13

14 20201211054 FLORISTA NABILAH HARYADI PUTRI 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 13

15 20201211055 AZKYA RIFDAH AULIA 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 13

16 20201211056 EKA SETIAWATI 0 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 12

17 20201211057 MITHA NURHALIZA 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 13

18 20201211058 ANDI AUDY NOOR ALIFAH. AMZ 0 1 1 0 0 1 1 0 1 1 0 1 1 1 0 0 9

19 20201211061 VINNI MANIK 1 1 1 1 1 0 1 0 1 1 0 1 1 1 0 0 11

20 20201211062 NOVIA EKA SYAFITRI 1 1 1 1 1 1 1 0 1 0 1 1 0 1 0 0 11

21 20201211063 DANIELLA QUINTA ANASTASIA 1 1 1 1 1 1 1 0 1 1 0 1 1 1 0 0 12

(20)

NO NIM

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

PERTEMUAN

Kelas : AK32R 14/09 17/09 28/09 28/09 05/10 12/10 19/10 26/10 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 Daring Total

22 20201211064 RHEZNANDYA NORMAN HIDAYAT 1 1 1 1 1 1 1 0 1 1 0 0 1 1 0 0 11

23 20201211065 NADYA AKHFANABILA 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 13

24 20201211069 MEYDINA MAHARANI 1 1 1 1 1 0 1 0 1 0 0 1 1 1 0 0 10

25 Dosen Utama NOVA NOVITA, SE.,MS.AK 1 0 1 1 1 1 1 0 1 1 1 1 1 1 0 0 12

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

(21)

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 / 10.30 S.D 12.10

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 14/09 17/09 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 Daring Total

1 20171112005 MALINDA FITRI 0 1 1 1 0 0 0 0 1 0 1 0 0 1 1 0 7

2 20201211001 UNIK SEKAR RERA 1 1 1 1 0 1 1 1 1 1 1 0 0 1 1 0 12

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

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

5 20201211004 SYAHIRA NAILA SYAFRAN 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 14

6 20201211005 SAFA AMANDA 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 14

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

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

9 20201211008 INTAN ZAGITA PUTRI 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 15

10 20201211009 DHOVAN RYDRA ANGGARA 0 1 1 1 1 1 1 1 1 1 1 0 0 1 1 0 12

11 20201211012 ZAHRA KHAIRANI 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 14

12 20201211014 SATRIA PURWANTORO 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 0 14

13 20201211017 CHAIRUNISA 1 1 1 1 1 1 1 1 1 0 1 0 0 1 1 0 12

14 20201211019 DHEA ADLIA 0 1 1 1 0 1 1 1 1 1 1 1 0 1 1 0 12

15 20201211021 FAIZAH ZAHRANI 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 14

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

17 20201211030 FACHRURROZI 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 14

18 20201211031 DEWI RATNASARI 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 14

19 20201211032 MARCELA KUSUMANINGTYAS 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 14

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

21 20201211037 LATIFA PUTRI PAWITAN 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 14

(22)

NO NIM

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

PERTEMUAN

Kelas : AK31R 14/09 17/09 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 Daring Total

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

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

24 20211211022 TIGRAN ASLAM TAMPATI 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 0 13

25 Dosen Utama NOVA NOVITA, SE.,MS.AK 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 0 13

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

(23)

STIE Indonesia Banking School

SMT / KLS

Daftar Nilai Ujian

3 AK32R :

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

20161112049

1 NINDEA LARASATI

70,00 21,00 60,00 21,00 0,00 0,00

42,00 E

20171112071

2 FADILATUL MAULIDAH JAMRUDIN

75,00 22,50 75,00 26,25 0,00 0,00

48,75 D 20201211039

3 NAWANG SEKAR KIRANA

75,00 22,50 78,00 27,30 80,00 28,00

77,80 A- 20201211040

4 NADYA SYAHDA FARINKA

75,00 22,50 85,00 29,75 75,00 26,25

78,50 A- 20201211041

5 MIKHAILA REVALLINA SUTEDI

75,00 22,50 85,00 29,75 75,00 26,25

78,50 A- 20201211043

6 RIZKY WINDIANA KIRANI

75,00 22,50 80,00 28,00 80,00 28,00

78,50 A- 20201211045

7 AMMARA PUTRI RIYANTI

75,00 22,50 85,00 29,75 75,00 26,25

78,50 A- 20201211048

8 NAUFAL YASSAR DIPANEGARA

75,00 22,50 80,00 28,00 70,00 24,50

75,00 B+

20201211049

9 ASHILA ASYAH HARISANDI

75,00 22,50 85,00 29,75 80,00 28,00

80,25 A 20201211050

10 SISCA WULANDARI

75,00 22,50 80,00 28,00 80,00 28,00

78,50 A-

20201211051

11 DELA JULIAN ANGGRAENI KUSUMAH

75,00 22,50 80,00 28,00 80,00 28,00

78,50 A- 20201211052

12 NICO MILALA

75,00 22,50 80,00 28,00 60,00 21,00

71,50 B

20201211053

13 NUR AZIZAH

75,00 22,50 85,00 29,75 70,00 24,50

76,75 B+

20201211054

14 FLORISTA NABILAH HARYADI PUTRI

75,00 22,50 85,00 29,75 70,00 24,50

76,75 B+

20201211055

15 AZKYA RIFDAH AULIA

75,00 22,50 85,00 29,75 80,00 28,00

80,25 A 20201211056

16 EKA SETIAWATI

75,00 22,50 65,00 22,75 75,00 26,25

71,50 B

20201211057

17 MITHA NURHALIZA

75,00 22,50 78,00 27,30 75,00 26,25

76,05 B+

20201211058

18 ANDI AUDY NOOR ALIFAH. AMZ

75,00 22,50 65,00 22,75 80,00 28,00

73,25 B 20201211061

19 VINNI MANIK

75,00 22,50 65,00 22,75 75,00 26,25

71,50 B

20201211062

20 NOVIA EKA SYAFITRI

75,00 22,50 78,00 27,30 80,00 28,00

77,80 A- 20201211063

21 DANIELLA QUINTA ANASTASIA

75,00 22,50 78,00 27,30 75,00 26,25

76,05 B+

20201211064

22 RHEZNANDYA NORMAN HIDAYAT

80,00 24,00 85,00 29,75 75,00 26,25

80,00 A 20201211065

23 NADYA AKHFANABILA

75,00 22,50 78,00 27,30 80,00 28,00

77,80 A- 20201211069

24 MEYDINA MAHARANI

75,00 22,50 80,00 28,00 75,00 26,25

76,75 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.,

(24)

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.,

Referensi

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