RINCIAN ACARA PENGAJARAN

PROGRAM STUDI D-IV AKUNTANSI (KELAS REGULAR)

MATA KULIAH
SEMESTER
SKS

:
:
:

Akuntansi Manajemen
VII
3 @ 50

TEMU KE1

POKOK BAHASAN
Basic management accounting
concept: introduction: the role,
history, and direction of
management
accounting

REFERENSI
HM Ch 1

Basic management accounting

concepts

HM Ch 2

Activity cost behavior

HM Ch 3

METODE PENGAJARAN/KEGIATAN/TINDAKAN KELAS

Introduction
Lecturing
Pembahasan soal (suggested exercises & problems): 1-2
management accounting versus financial accounting; 1-5
current focus of management accounting
PR: research assignment (siswa diminta mencari kode etik
yang diberlakukan di perusahaan komersial)
Siswa yang ditunjuk memaparkan research assignment temu
ke-1
Lecturing
Pembahasan soal (suggested exercises & problems): 2-7
product and period costs; 2-12 cost of goods manufactured
and sold; 2-22 income statement; cost of goods manufactured
PR: research assignment (siswa diminta mencari laporan
keuangan perusahaan manufaktur dan perusahaan jasa, lalu
diminta mengidentifikasi perbedaan dari segi produk, biaya
produk, dan sistem biaya yang diterapkan)
Siswa yang ditunjuk memaparkan research assignment temu
ke-2
Lecturing
Pembahasan soal (suggested exercises & problems): 3-9
cost behavior; 3-13 high-low method, service organization; 317 method of least squares; evaluation of cost equation
PR: group assignment #1 (kelompok meresume dan akan
memaparkan managerial decision case 3-28 suspicious
acquisition of data; ethical issues)

Activity-based product costing &

Activity-based management

Budgeting for planning and

control

Standard costing: a managerial

control tool

Cost-volume-profit-relationship

Quality costs and productivity:

measurement, reporting,
and control

HM Ch 4 & 5

Paparan group assignment #1 (hanya satu atau dua

kelompok yang ditunjuk secara acak untuk memaparkan)
Lecturing ABC & ABM
Pembahasan soal (suggested exercises & problems): 4-10
product costing accuracy; consumption ratios; 4-13 resource
drivers; activity-based costing; approximately relevant ABC
assignments; 4-15 activity classification; 4-23 approximately
relevant ABC;
PR: 5-14 activity analysis; activity drivers; driver analysis; and
behavioral effects; 5-15 kaizen costing; scenario (p. 165)
Next meeting quiz
HM Ch 8
Quiz: materials undercovered : konsep biaya s.d. ABC-ABM
Pembahasan PR scenario (p. 165)
Lecturing
Pembahasan soal (suggested exercises & problems): 8-24
operating budget; comprehensive analysis
HM Ch 9
Diskusi pengantar standard costing: scenario (p. 367)
Lecturing
Pembahasan soal (suggested exercises & problems): 9-14
materials; labor; and overhead variances; 9-20 basics of
variance analysis; variable inputs
PR: questions for writing and discussion
HM Ch 11
Lecturing
Pembahasan soal (suggested exercises & problems): 11-1
basic break-even; 11-17 sales revenue approach; variable
cost ratio; contribution margin ratio; margin of safety; 11-22
multiple-product analysis; changes in sales mix calculations
PR: group assignment #2 (kelompok meresume dan akan
memaparkan topik ke-8)
HM Ch 15 &
Overview quality cost and productivity
HDFRI Ch 19
Paparan group assignment #2 (hanya satu atau dua
kelompok yang ditunjuk secara acak untuk paparan)
Tanya jawab/diskusi
Review/ulasan pengajar
UJIAN TENGAH SEMESTER

Relevant costs for decision

making

GN Ch 13

10

Lean accounting, target costing,

and the balanced
scorecard

HM Ch 16

11

Segment reporting,
decentralization, and the
balanced scorecard, include
transfer pricing, service
department charges (1)

GN Ch 12

12

Segment reporting,
decentralization, and the
balanced scorecard, include
transfer pricing, service
department charges (2)

Topik pilihan,
JEL; R&P; RK

Lecturing
Pembahasan soal (suggested exercises & problems): 13-1
identifying relevant costs; 13-15 make or buy a component;
13-20 dropping or retaining a segment
PR: 13-23 relevant cost analysis in a variety of situations
Lecturing
Pembahasan soal (suggested exercises & problems): 16-9
life-cycle costing; target costing; 16-11 balanced scorecard;
classification of performance measures; 16-12 cycle time and
conversion cost per unit; 16-13 cycle time and velocity; MCE;
16-22 MCE
Lecturing
Pembahasan soal (suggested exercises & problems): 12-1
basic segmented statements; 12-8 evaluating new
investments using roi and ri; 12-a1 transfer pricing situations;
12-b1 service department charges
PR: group assignment #3 (dibagi 5 kelompok, tiap kelompok
menyiapkan topik yang berbeda, pilihannya tentang (1)
pengendalian dan pelaporan transfer dana perimbangan
(mengkompilasi bahan sendiri); (2) balanced scorecard case
study JEL code: m49 (journal: using the balanced scorecard
to improve the performance of city and county councils); (3)
rivenbark & peterson balanced scorecard sog article (4) the
balanced scorecard for public-sector organizations; (5)
balanced scorecard Kemenkeu (mengkompilasi bahan
sendiri)
Overview transfer pricing dan BSC
Paparan group assignment #3 (kelima kelompok
memaparkan, waktu dibatasi)
Tanya jawab/diskusi
Review/ulasan pengajar
PR: group assignment #4 (dibagi 5 kelompok, tiap kelompok
menyiapkan dan akan memaparkan topik dalam (1) buku
public sector performancethe critical role of evaluation,
dengan pilihan topik (a) the role of evaluation, (b) evaluation

13

Performance Evaluation

14

CSR

15

Environmental Cost
Management

16

Quiz & Overview

capacity and the public sector, (c) Indonesias national

evaluation system, (d) where do we go from here? (2) journal
public service performance evaluation -Peter Jackson)
WB; PJ
Overview performance evaluation
Paparan group assignment #4 (kelima kelompok
memaparkan, waktu dibatasi)
Tanya jawab
Review/ulasan pengajar
PR: Group assignment #5 (kelompok meresume dan akan
memaparkan Business and Society - Stakeholders, Ethics,
Public Policy ch 3)
L & W Ch 3
Overview CSR
Paparan group assignment #5 (hanya satu atau dua
kelompok memaparkan)
Tanya jawab/diskusi
Review/ulasan pengajar
PR: Group assignment #6 (kelompok meresume dan akan
memaparkan Environmental Cost Management HM Ch 17)
HM Ch 17
Overview environmental cost management
Paparan group assignment #6 (hanya satu atau dua
kelompok memaparkan)
Tanya jawab/diskusi
Review/ulasan pengajar
QUIZ
Overview semua materi
UJIAN AKHIR SEMESTER

Keterangan:
Lecturing: pengajar menggunakan media infocus/LCD dan papan tulis, di sela-sela penjelasan bisa diadakan tanya jawab. Pengajar
juga dapat mencari file video yang relevan dengan topik untuk ditayangkan
Pembahasan soal latihan : siswa tidak sekedar dapat menjawab, tetapi juga memberikan analisis why, when, how, dsb.
Pengerjaan tugas dan PR oleh siswa ditulis tangan (tidak diketik), kecuali data hasil Research Assignment (dalam hal ini, kode etik
(temu 1) dan laporan keuangan perusahaan manufaktur (temu 2)
o PR dituangkan dalam kertas HVS A4 lalu dikumpulkan

Pengerjaan group assignment diketik di komputer, tiap kelompok diminta membuat paper dan bahan tayang (power point) dan
mengumpulkan paling lambat sehari sebelum tatap muka agar pengajar dapat memeriksa/memberi catatan
o Pengumpulan berupa hard copy maupun soft copy (diimel ke pengajar)

DAFTAR REFERENSI
1. Don R. Hansen dan Maryanne M. Mowen, 2007. Management Accounting (Eight Edition). Thomson South-Western: USA (HM).
2. Ray H. Garrison dan Eric W. Noreen, 2008. Managerial Accounting (Twelfth Edition). Irwin McGraw-Hill: North America (GN).
3. Charles T. Horngren, Srikant M. Datar, George Foster, Madhav Rajan, dan, Christopher Ittner, 2009. Cost Accounting: A Managerial
Emphasis (Thirteenth Edition). Pearson Education Inc.: Upper Saddle River, New Jersey (HDFRI).
4. Anne T. Lawrence dan James Weber, 2008. Business and Society - Stakeholders, Ethics, Public Policy (Twelfth Edition). McGraw-Hill, Irwin
(L&W).
5. JEL Code: M49. Using the Balanced Scorecard to Improve the performance of City and County Councils (JEL).
6. Rivenbark & Peterson Balanced Scorecard. SOG Article. A Balanced Approach to Implementing the Balanced Scorecard (R&P).
7. Robert Kaplan. Article Reprint No. B9911C. The Balanced Scorecard forPublic-SectorOrganizations (RK).
8. World Bank. 1998. Public Sector PerformanceThe Critical Role of Evaluation (WB).
9. Peter Jackson. Public Service Performance Evaluation: A Strategic Perspective (PJ).