USULAN RINCIAN ACARA PENGAJARAN MK AKUNTANSI MANAJEMEN

SELAMA PERIODE TENGAH SEMESTER (8X TATAP MUKA)

RINCIAN ACARA PENGAJARAN
PROGRAM DIPLOMA IV KEUANGAN SPESIALISASI AKUNTANSI

MATA KULIAH
SKS
Temu
ke1

:
:

Akuntansi Manajemen
3

Pokok Bahasan
Basic management accounting
concept: Introduction: The Role,
History, and Direction of
Management
Accounting

Referensi
HM Ch 1

Metode Pengajaran/Kegiatan/Tindakan Kelas

Basic Management Accounting

Concepts

HM Ch 2

Activity Cost Behavior

HCM Ch 3

Introduction
Lecturing
Pembahasan soal (Suggested exercises & problems):
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 1
Lecturing
Pembahasan soal (Suggested exercises & problems):
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 2
Lecturing
Pembahasan soal (Suggested exercises & problems): 3-9 cost
behavior; 3-13 High-Low Method, Service Organization; 3-17
Method of Least Squares; Evaluation of Cost Equation

Activity-Based Product Costing &

Activity-Based Management

HCM Ch 4
&5

Budgeting for Planning and

Control

HCM Ch 8

Standard Costing: A Managerial

Control Tool

HCM Ch 9

PR: Group assignment #1 (Managerial Decision Case 3-28)

Suspicious Acquisition of Data; Ethical Issues
Kelompok yang ditunjuk memaparkan group assignment temu 3
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

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

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: siswa meresume dan memaparkan topik ke-7

Group assignment #2
Tanya jawab
Review/ulasan pengajar
PR: siswa meresume dan memaparkan topik ke-8
Group assignment #3
Tanya jawab
Review/ulasan pengajar

Segmented Reporting, Investment

Center Evaluation,
and Transfer Pricing

HCM Ch
10

Quality Costs and Productivity:

Measurement, Reporting,
and Control

HCM Ch
15 &
HDFRI Ch
19
UJIAN TENGAH 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.
Jawaban 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
Khusus group assignment, tiap kelompok diminta mengumpulkan paling lambat sehari sebelum tatap muka agar pengajar dapat
memeriksa/memberi catatan
o Pengumpulan berupa hard copy maupun soft copy (diimel ke pengajar)
o Hanya satu atau dua kelompok yang ditunjuk secara acak untuk maju presentasi

Daftar Pustaka
1. Don R. Hansen dan Maryanne M. Mowen, 2007, Management Accounting, Eight Edition, Thomson South-Western, United States of
America (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).