RENCANA PEMBELAJARAN SEMESTER

Mata Kuliah : Akuntansi Manajemen

Kode :
Bobot SKS : 3 SKS
Program Studi : Akuntansi
Dosen Pengampu : Yusro Rahma, SE.,MSi
Semester : 4 (Empat)
Mata Kuliah Prasyarat : Akuntansi Biaya
Metode Pembelajaran : Learning by the Case Method (LCM)
Strategi Pembelajaran : Teori : Kasus 60% : 40%
Komposisi Penilaian : 50% : 20% : 30%

Capaian Pembelajaran (LO):

Mampu mengetahui, menjelaskan, dan memecahkan short case tentang The role,History, and Direction of management accounting, Basic Management accounting Concept,
Activity Product costing, Activity based Management, Budgeting For Planning and Control, Standard Costing, Segment Reporting, Investment Center Evaluation and Transfer
Pricing, Cost-Volume-Profit Analysis, Tactical Decision Making, Quality Costs and Productivity: Measurement, reporting and control, Lean accounting, Target Costing, and The
Balanced Scorecard, Environmental Cost Management, International Issues in Management Accounting

Deskripsi Mata Kuliah

Mata Kuliah ini menjabarkan mengenai The role,History, and Direction of management accounting, Basic Management accounting Concept, Activity Product costing, Activity
based Management, Budgeting For Planning and Control, Standard Costing, Segment Reporting, Investment Center Evaluation and Transfer Pricing, Cost-Volume-Profit
Analysis, Tactical Decision Making, Quality Costs and Productivity: Measurement, reporting and control, Lean accounting, Target Costing, and The Balanced Scorecard,
Environmental Cost Management, International Issues in Management Accounting

Kemampuan Materi/ Strategi dan Pola

Prt Kriteria Bobot
Topik yang Indikator Bahan Media Waktu Penugasa Buku Sumber
ke- Penilaian* Nilai
Diharapkan Kajian Pembelajaran n
1 Pendahulu Mampu Mahasiswa mampu SAP 150 Menit - SAP 3,5%
an memahami memahami :
peraturan dan 1. Peraturan dan disiplin Ceramah
kontrak perkuliahan -
perkualiahan
1
 2. Bahan kuliah secara
keseluruhan
2 Introduction Mampu Mahasiswa mampu
: The Menjelaskan memahami:
role,History, mengenai 1. Management
and management accounting
Direction of
accounting. information system
manageme
nt 2. Management
accounting Menjelaskan accounting and
mengenai financial
Basic perbedaan accounting
Manageme antara 3. A brief historical
nt management description of
accounting accounting and managemt
Concept 1. Hansen
financial accounting
D.R., and M.M
accounting 4. Current focus of
Mowen, (2007).
Management Communication
Managerial
accounting 1. Pre- Skill,
Accounting. 8 th
5. The Role of preparation Collaborative,
Kajian edition. South
Management 2. Kuis Creative thinking,
Chapter 1 pustaka western
accounting 3. Ceramah 150 Menit Critical thinking, 3,5%
Chapter 2 dan 2. Garrison
6. Management 4. Presentasi Problem solving,
artikel Noreen and D.C
accounting and 5. Diskusi Culture Value,
ethical conduct 6. Short Case Spiritual, Brewer (2008).
7. Certification Peer Evaluation Managerial
Accounting. 12 th
Basic Management edition. Mc Graw
accounting Concept: Hill.
1. The Cost of
assignment process
2. Product and service
cost
3. External financial
Statement
4. Types of
management
accounting systems:
A Brief Overview

2
3 Activity Mampu Mahasiswa mampu
Product mengetahui, memahami:
costing menjelaskan 1. The importance
menganalisis, of unit costs 1.Hansen D.R., and
dan 2. Functional-based M.M Mowen,
memecahkan accounting (2007).
short case approaches Communication Managerial
mengenai 3. Why Functional- 1. Pre- Skill, Accounting. 8
Activity based preparation Collaborative, th edition.
Product accounting may Kajian
2. Kuis Creative thinking, South western
costing produced pustaka
Chapter 4 3. Ceramah 150 Menit Critical thinking, 2.Garrison Noreen 3,5%
distorted costs dan
4. Presentasi Problem solving, and D.C
4. How an activity- artikel
5. Diskusi Culture Value, Brewer
based costing 6. Short Case Spiritual, (2008).
system works Peer Evaluation Managerial
for product Accounting. 12
costing th edition. Mc
5. How the number Graw Hill.
of activity rates
can be reduced

4 Activity Mampu Mahasiswa mampu 1.Hansen D.R., and

based mengetahui, memahami: M.M Mowen,
Managemen menjelaskan , (2007).
t menganalisis, 1. ABM & ABC Communication Managerial
dan 2. Process value 1. Pre- Skill, Accounting. 8
memecahkan analysis preparation Collaborative, th edition.
Kajian
short case 3. Activity 2. Kuis Creative thinking, South western
pustaka
mengenai performance 3. Ceramah 150 Menit Critical thinking, 2.Garrison Noreen 3,5%
Chapter 5 dan
Activity based measurement 4. Presentasi Problem solving, and D.C
artikel
Management 4. Activity-based 5. Diskusi Culture Value, Brewer
customer and 6. Short Case Spiritual, (2008).
supplier costing Peer Evaluation Managerial
Accounting. 12
th edition. Mc
Graw Hill.
5 Budgeting Mampu Mahasiswa mampu Chapter 8 1. Pre- 150 Menit Kajian Communication 1.Hansen D.R., and 3,5%
For mengetahui, memahami: preparation pustaka Skill, M.M Mowen,
Planning menjelaskan, 1. Description of 2. Kuis dan Collaborative, (2007).
3
 and Control menganalisis, budgeting Managerial
dan dan 2. Preparing the Accounting. 8
memecahkan budget th edition.
short case 3. Using budget for Creative thinking, South western
mengenai performance 3. Ceramah Critical thinking, 2. Garrison
Budgeting For evaluation 4. Presentasi Problem solving, Noreen and
artikel
Planning and 4. Activity-Based 5. Diskusi Culture Value, D.C Brewer
Control budgeting 6. Short Case Spiritual, (2008).
Peer Evaluation Managerial
Accounting. 12
th edition. Mc
Graw Hill
6 Standard Mampu Mahasiswa mampu
Costing: A mengetahui, memahami: 1.Hansen D.R., and
managerial menjelaskan 1. Standard product M.M Mowen,
Control dan costs (2007).
Tool menganalisis 2. Variance analysis: Communication Managerial
Standard Material, Labor, 1. Pre- Skill, Accounting. 8
Overhead variances preparation Collaborative, th edition.
Costing: A Kajian
managerial 3. Prepare journal 2. Kuis Creative thinking, South western
pustaka
Control Tool entries for Chapter 9 3. Ceramah 150 Menit
dan
Critical thinking, 2. Garrison Noreen 3,5%
Menghitung Material and 4. Presentasi Problem solving, and D.C
artikel
Material ,Labor Labor variances 5. Diskusi Culture Value, Brewer
and Overhead and describe the 6. Short Case Spiritual, (2008).
Variances
accounting for Peer Evaluation Managerial
Accounting. 12
Menghasilkan Overhead
th edition. Mc
jurnal variances Graw Hill
7 Segment Mampu Mahasiswa mampu Chapter 10 1. Pre- 150 Menit Kajian Communication 1.Hansen D.R., and 3,5%
Reporting, mengetahui, memahami: preparation pustaka Skill, M.M Mowen,
Investment menjelaskan 1. How and why firms 2. Kuis dan Collaborative, (2007).
Center dan choose to 3. Ceramah artikel Creative thinking, Managerial
Evaluation decentralize
menganalisis, 4. Presentasi Critical thinking, Accounting. 8
and 2. Absorption and
Transfer Segment 5. Diskusi Problem solving, th edition.
variable costing, and
Pricing Reporting, 6. Short Case Culture Value, South western
prepare segmented
Investment income statement
Spiritual, 2. Garrison Noreen
Center 3. Explain ROI, RI and Peer Evaluation and D.C
Evaluation and EVA Brewer
Transfer 4. The role of transfer (2008).
4
 Pricing pricing in a Managerial
decentralized firm Accounting. 12
th edition. Mc
Graw Hill

8 UJIAN TENGAH SEMESTER 20%

9 Cost- Mampu Mahasiswa mampu 1.Hansen D.R., and
Volume- mengetahui, memahami: M.M Mowen,
Profit menjelaskan, 1. BEP in Unit (2007).
menganalisis, 2. BEP in sales Communication Managerial
Analysis: 3. Multiple product
dan 1. Pre- Skill, Accounting. 8
A analysis
memecahkan preparation Collaborative, th edition.
managerial 4. Graphical Kajian
short case 2. Kuis Creative thinking, South western
Control representation of pustaka
mengenai CVP
Chapter 11 3. Ceramah 150 Menit Critical thinking, 2. Garrison Noreen 3,5%
Tool dan
Cost- 5. The impact of 4. Presentasi
artikel
Problem solving, and D.C
Volume- 5. Diskusi Culture Value, Brewer
ABC on CVP 6. Short Case Spiritual, (2008).
Profit analysis.
Analysis. Peer Evaluation Managerial
Accounting. 12
th edition. Mc
Graw Hill
10 Tactical Mampu Mahasiswa mampu 1.Hansen D.R., and
Decision mengetahui, memahami: M.M Mowen,
Making menjelaskan, 1. Tactical Decision (2007).
menganalisis, Making Managerial
2. Relevancy, cost Communication
dan dan Accounting. 8
behavior and the 1. Pre- Skill,
memecahkan th edition.
activity resource preparation Collaborative,
short case Kajian South western
usage model 2. Kuis Creative thinking,
mengenai pustaka 2. Garrison Noreen
3. Illustrative Chapter 12 3. Ceramah 150 Menit
dan
Critical thinking,
and D.C
3,5%
Tactical 4. Presentasi Problem solving,
examples of artikel Brewer
Decision 5. Diskusi Culture Value,
relevant cost (2008).
Making 6. Short Case Spiritual,
application Managerial
Peer Evaluation
Accounting. 12
th edition. Mc
Graw Hill

11 Quality Mampu Mahasiswa mampu 1. Pre- 150 Menit Kajian Communication 1.Hansen D.R., and 3,5%
5
 Costs and mengetahui, memahami: M.M Mowen,
Productivit menjelaskan 1. Measuring the cost (2007).
y: menganalisis, of quality Managerial
Measurem dan 2. Reporting quality Skill, Accounting. 8
memecahkan cost information preparation Collaborative, th edition.
ent,
short case 3. Using quality cost 2. Kuis Creative thinking, South western
reporting mengenai information 3. Ceramah
pustaka
Critical thinking, 2. Garrison
and Chapter 15 dan
Quality Costs 4. Productivity: 4. Presentasi Problem solving, Noreen and
control. artikel
and Measurement and 5. Diskusi Culture Value, D.C Brewer
Productivity: control 6. Short Case Spiritual, (2008).
Measurement, Peer Evaluation Managerial
reporting and Accounting. 12
control th edition. Mc
Graw Hill
12 Lean Mampu Mahasiswa mampu
accounting, mengetahui, memahami: 1.Hansen D.R., and
Target menjelaskan 1. Lean manufacturing M.M Mowen,
Costing, menganalisis, and lean accounting (2007).
and The 2. Life cycle cost
dan Communication Managerial
Balanced management and
Scorecard memecahkan 1. Pre- Skill, Accounting. 8
target costing
short case preparation Collaborative, th edition.
3. Balanced Kajian
mengenai Scorecard:financial 2. Kuis Creative thinking, South western
pustaka
Lean perspective, 3. Ceramah 150 Menit Critical thinking, 2. Garrison Noreen 3,5%
Chapter16 dan
accounting, customer 4. Presentasi Problem solving, and D.C
artikel
Target perspective, internal 5. Diskusi Culture Value, Brewer
Costing, and business process 6. Short Case Spiritual, (2008).
The Balanced perspective and Peer Evaluation Managerial
Scorecard learning and growth Accounting. 12
perspective th edition. Mc
Graw Hill

13 The Mahasiswa mampu Chapter 16 1. Pre- 150 Menit Kajian Communication 1.Hansen D.R., and 3,5%
Balanced Mampu memahami: preparation pustaka Skill, M.M Mowen,
Scorecard mengetahui, 1. Balanced 2. Kuis dan Collaborative, (2007).
menjelaskan Scorecard:financial 3. Ceramah artikel Creative thinking, Managerial
menganalisis, perspective, 4. Presentasi Critical thinking, Accounting. 8
dan customer 5. Diskusi Problem solving, th edition.
perspective, internal
memecahkan 6. Short Case Culture Value, South western
business process
short case perspective and Spiritual, 2. Garrison
6
 mengenai learning and growth Noreen and
penerapan perspective D.C Brewer
Balanced 2. Penerapan (2008).
Scorecard di Balanced scorecard Managerial
di berbagai jenis Peer Evaluation
berbagai jenis Accounting. 12
perusahaan
perusahaan th edition. Mc
Graw Hill
14 Environmen Mampu Mahasiswa mampu 1. Pre- 1.Hansen D.R., and
tal Cost mengetahui, memahami: preparation M.M Mowen,
Manageme menjelaskan 1. Measuring 2. Kuis (2007).
nt menganalisis, Environmental Cost 3. Ceramah Communication Managerial
dan 2. How Environmental 4. Presentasi Skill, Accounting. 8
memecahkan Costs are assigned 5. Diskusi Collaborative, th edition.
to products and Kajian
Real case 6. Real Case Creative thinking, South western
processes pustaka
mengenai 3. The life-cycle cost Chapter 17 150 Menit Critical thinking, 2. Garrison 3,5%
dan
penerapan assessment model Problem solving, Noreen and
artikel
environmental Compare and contrast Culture Value, D.C Brewer
Cost pada activity and strategic- Spiritual, (2008).
perusahaan based environmental Peer Evaluation Managerial
Cost Accounting. 12
th edition. Mc
Graw Hill
15 Internationa Mampu Mahasiswa mampu Chapter 18 1. Pre- 150 Menit Kajian Communication 1.Hansen D.R., and 3,5%
l Issues in mengetahui, memahami: preparation pustaka Skill, M.M Mowen,
Manageme menjelaskan, 1. The role of the 2. Kuis dan Collaborative, (2007).
nt menganalisis, management 3. Ceramah artikel Creative thinking, Managerial
Accounting accountant in the
dan 4. Presentasi Critical thinking, Accounting. 8
memecahkan international 5. Diskusi Problem solving, th edition.
environment
Real case 6. Real Case Culture Value, South western
2. The varying levels of
mengenai involvement that Spiritual, 2. Garrison
International firms can undertake Peer Evaluation Noreen and
Issues in in international trade D.C Brewer
Management 3. How (2008).
Accounting environmenfactors Managerial
can affect Accounting. 12
performance th edition. Mc
evaluation in the Graw Hill
multinational firm
4. The role of transfer

7
 pricing in the
multinational firm
5. Ethical issues that
affect firms
operating in the
international
environment

16 UJIAN AKHIR SEMESTER 30%

*Notes untuk kriterai penilaian

No. Kriteria Penilaian Bobot Nilai
1. Communication Skill, Collaborative, 1,5%
Creative thinking, Critical thinking, Problem solving
2. Culture Value 1%
3. Spiritual 0,5%
4. Peer Evaluation 0,5%
Total 3,5%

Buku Sumber :
1. Hansen, D.R., and M.M, Mowen (2007), Managerial Accounting, 8th edition, South-Western Cengage Learning
2. Garrison, R, H., E., W. Noreen and D.C. Brewer (2008). Managerial Accounting 12 th Edition., Mc. Graw Hill

Mengetahui Jakarta, Agustus 2017

Ketua Jurusan/Program Studi, Dosen Pengampu Mata Kuliah

8
Yessi Fitri,SE.,M.Si.,Ak.,CA. Yusro Rahma, SE.,MSi
NIP 19760924 200604 2 002 NIP 19800506 200801 2 016