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SYLLABUS
ANALISIS DAN VALUASI BISNIS
(BUSINESS ANALYSIS AND VALUATION)
ECAU601421
SEMESTER I 2018=2019
Bahasa Indonesia :
1 Catur Sasongko / Sihol Aritonang
2 DA Rosmiati Nainggolan / Edward Tanudjaja
3. Kurnia Rais / Darminto
4. Cut Saskia Rachman / Reynardo P Nainggolan
5. Evony Silvino / Rallyati Anas
6. Catur Sasongko / Silvya Veronica
7. Elok Tresnaningsih
8. Arman Hendiyanto / Helen Hendiyanto
Subject Upon completion of the subject, the student will be able to:
Learning 1. Interpret financial statements and related disclosures (T5)
Outcomes a) Understand the concept and framework to analyze and interpret the
financial statements.
b) Analyze and explain the income statement, financial position, and
cash flow statement.
2. Interpret reports that include non-financial data, for example, sustainability
reports and integrated reports (T6)
c) Analyze and explain the integrated financial statements.
3. Demonstrate, evaluate, analyze and compare alternatives choices (C2)
d) Understand and compare the financial analysis techniques.
4. Demonstrate to justify an argument or solution with supporting
evidence/relevant references (C3)
e) Understand, evaluate, and justify arguments on the financial report
quality.
Weekly Assignment 1
3 Strategy Analysis Palepu 2
Weekly Assignment 2
4 Financial Analysis Palepu 5
Weekly Assignment 3
5 Prospective Analysis: Forecasting Palepu 6
Weekly Assignment 4
Weekly Assignment 5
7 General Lecturing
Learning from the expert: sustainability
reporting and integrated reporting
Weekly Assignment 6
Weekly Assignment 7
10 General Lecturing
Learning from the expert: Equity Analyst
Teaching/Lear Teaching method uses active lecturing and class discussions, in which students
ning achieve the study objectives by discussing and completing related cases under the
Methodology guidance of lecturer. The cases are related to the topics for the session and can be
downloaded from IDX, or from current developing issues. Students must make a
group, which consists of 3 (three) students.
Weekly Assignments
Each group must pick one publicly listed company (excluding financial industry) in
session 2, and use that company annual report (for example, 31 December 2017)
as a basis for analysis of the topic in discussed in the session.
Each group has to write a complete report, which consists of following items:
- Summary of financial statement analysis based on weekly assignments
- Financial performance comparison with another company in the same
industry
- Three years – forecasted financial statement, supported by underlying
assumptions and analysis
- Equity valuation
- Recommendation (buy/sell/hold)
Each group must submit progress report 1 (session 7), progress report 2 (session
10) and final report (session 12).
Each group will present the final report during session 13 and 14 (30 minutes
each including the Q&A). The lecturer will see the depth of analysis (60%), the
flow of the presentation (20%), and the delivery of the presentation (20%).
Guest Lecture
There will be two guest lectures: session 7 (on sustainability reporting and
integrated reporting) and session 10 (on equity analysis). Student should submit a
report of each guest lecture.
Assessment Specific
Method in %
Assessment Intended Learning Outcomes to be Assessed
Alignment Weighting
Methods/Tasks
with Intended
A b C d e f g H
Learning
Continuous 100%
Outcomes
Assessment
GROUP 40%
Presentation √ √ √ √ √ √ √
(20%)
Final Assignment √ √ √ √ √ √ √ √
(20%)
INDIVIDUAL 60%
Mid Term Exam 10 10 20 40 10 10%
(30%) % % % % %
Final Term Exam 40 30 30
(30%) % % %
Details of The specific learning methods used in this subject are :
Learning 1. Lecturing
Methods 2. Problem/Case-Based Learning
In most of the sessions uses case-based learning, in which students are
divided into groups and discuss the specific cases in a team. Each group is
responsible for a particular topic, and the case must be related to the theme
of the session. Finally, each group will present the case and discuss with other
group facilitated by the lecturer. The result of the presentation and discussion
are expected to improve students understanding the concept and the
implementation based on cases. These presentation sessions are also
supposed to benefit the students to learn the analysis from other groups’
cases.
Student Study
Effort Class Contact :
Expected Lectures 15 Hours
Case-Based Learning 27 Hours
Presentation 4 Hours
Other Student Study Effort :
Preparation for Project/Assignment/Tests 40 Hours
Supplementary Readings :
3. Damodaran, Aswath, Investment Valuation. Third Edition. New Jersey:
John Wiley and Sons, 2012. (Damodaran)
4. Robinson, T.R., Henry, E., Pirie, W.L., Broihahn, M.A., and Cope., A.t.
(2015). International Financial Statement Analysis, 3rd Edition. New
Jersey: John Wiley and Sons (RHP)
5. Wild, John J., and K.R. Subramanyan. Financial Statement Analysis, 10th
Edition, McGraw-Hill, 2009. (WSH)