PEMERINTAH KOTA SALATIGA

DINAS PENDIDIKAN PEMUDA DAN OLAH RAGA

SMK NEGERI 1 SALATIGA
Jl. Nakula Sadewa 1/3 Kembangarum Kel. Dukuh Kec Sidomukti Salatiga
Telp. (0298)323566 Faks. (0298) 323566, Kode Pos 50722
WebSite: www.smkn1salatiga.sch.id Email: smk1salatiga@yahoo.com

LESSON PLAN (RPP)

Subject : Basic Accounting

Class/Semester : X / 1 (One)
Subject Matter : Definition, Objective, Role of Accounting, and
The Users of Accounting Information
Time Allocation : 1 x 30 minutes (1 meeting)

A. Core Competencies
KI-1 : Appreciate and deed the teachings of the religion which be adopted.
KI-2 : Demonstrate (honest behavior, discipline, responsibility, caring mutual
cooperation, cooperation, tolerance, peace, courtesy, responsiveness,
and pro-active) as part of the solution to various problems in interacting
effectively with the social and natural environment and placing
themselves as reflection of the nation in world association.
KI-3 : (Knowledge)
Understand, apply, analyze and evaluate about factual knowledge,
conceptual, basic operational and metakognitif based on field and scope
of Financial Accounting in technique level, specific, detail, and
complex about knowledge, technology, art culturee and humanities in
developing self potential as a part of family, school, the world of work,
citizen of national, regional and international.
KI 4 : (Skills)
a. Do specific tasks using the tools, information and work procedures
that are commonly carried out, as well as solve the problem in
accordance with the Financial Accounting field. Displays the
performance under the guidance of a quality and quantity which is
measurable in accordance with the standard job competency.
 b. Demonstrate the skills of reasoning, processing, and presenting
effectively, creatively, productively, critically, independently,
collaboratively, communicatively, and solution in the abstract realm
related to the development which he had learned in the school, as
well as able to carry out specific tasks under the direct supervision.
c. Demonstrate the skills of perceiving, alertness, imitating,
familiarizing, advanced motion, making the natural motion in the
concrete realm related to the development which he had learned in
the school, as well as able to carry out specific tasks under the direct
supervision.

B. Basic Competencies and Indicators of Achievement Competencies

Basic Competencies Indicators of Achievement Competencies
3.1 Understand the definition, 3.1.1 Describe the definition of accounting.
3.1.2 Explain the objective of accounting.
objective, role of accounting,
3.1.3 Outline the role of accounting.
and the users of accounting 3.1.4 Identify the users of accounting
information. information.
4.1 Group the users of 4.1.1 Mention the users of accounting
accounting information information according their roles.
according their roles.

C. Learning Objectives
Through a scientific approach using lecture model with discussion, question
and answer method, student can understand the definition, objective, role of
accounting, the users of accounting information and group the users of
accounting information according their roles.

D. Learning Materials
1. Definition of accounting
2. Purpose of accounting
3. Role of accounting
4. Users of accounting information.
5. Users of accounting information according their roles.

E. Learning Methods
Learning Approach : Saintific
Learning Model : Lecture
Learning Method : Discussion, Question and Answer
 F. Learning Media
1. Media :
a. Powerpoint
b. Video
2. Tools and Materials
a. Laptop
b. LCD
c. Board marker
d. Whiteboard
e. Student work sheet

G. Learning Reources
1) Konsep Dasar Akuntansi dan Pelaporan Keuangan Jilid 1 by Umi
Muawanah, dkk.
2) Electronic/Internet.
3) Modul Akuntansi 1 A, karangan Dwi Harti.

H. The Steps of Learning

Time
No Learning Activities
Allocation
1. INTRODUCTION

a. Teacher gives greetings and invites student to pray.

b. Teacher asks about the students.
c. Teacher checks the attendance of students as a form of discipline.
d. Teacher conveys the learning objectives and the design of the assessment 5 minutes

to be achieved.
e. Teacher makes 3 groups study.

2. CORE
 Observing
Students observe the material in power point, video and teacher explanation
about definition of accounting, purpose of accounting, role of accounting, the
users of accounting information, the users of accounting information
according their roles.

Asking
After observing, students make problem identification in a question about the
material.

Exploration
Teacher give intruction for each group to explore the learning materials that
can be obtained through references, such as: reading books / internet / other
relevant sources.

Association
Teacher ask the students to answers the discussions assigment in group.

Communication
Students deliver results (share) from the analysis of data/answers that have
been done.
3. CLOSING
a. Teacher give chance for student to ask.
b. Teacher and student make a conclusion about learning materials on this
meeting. 5 menit
c. Teacher give personal homework using e-mail.
d. Teacher closes the meeting with pray, and then give greetings.

I. Assessment of Learning Outcomes:

1. Social attitude
a. Technique : Observation
b. Instrument : Observation Sheet
2. Knowledge
a. Technique : Question
b. Instrument : E-mail
3. Skills
a. Technique : Discussion Group
b. Instrument : Paper
Approved By Salatiga, July 17th 2019

Principal of SMK N 1 Salatiga Accounting Teacher

Haris Wahyudi, S.Pd.,M.Pd Esti Handayani, S.Pd

NIP.197512222000031002 NIM. 7101416052
APPENDIX
A. Learning Materials
1. Definition of Accounting
a. Accounting is often called business language or rather as the language of
decision making.
b. The definition of accounting can be defined by two points of view, there are
the definition of accounting service users and the definition of their activity
process. If viewed from the standpoint of accounting service users,
accounting can be defined as a disciplined science and or activity services
that provide information that are required to carry out the activities
efficiently and evaluate activities of an entity or a financial transactions. If
viewed from their activity process, accounting can be define as the process
of recording, classifying, summarizing, reporting and analyzing financial
data of an entity.
c. According to the American Accounting Association [AAA] “Accounting
refers to the process of identifying, measuring and communicating
economic information to permit informed judgments and decisions by users
of the information”.
d. According to the American Institute of Certified Public Accountants
[AICPA] “Accounting is the art of recording, classifying and summarizing
in a significant manner and in terms of money, transactions and events,
 which are, in part at least, of a financial character and interpreting the result
thereof”.
e. Thus, in general, accounting can be defined as the system of financial
information that produces report to the concerned parties which about
economics activity and condition of the company. As a financial
information system , accounting is a process of three activities, namely
identifying, recording dan communicating economics activities of a
company that produces information for users.

2. Objectives of Accounting
The main purpose of accounting is to provide information related to several
aspects that are financial position, performance and changes in the financial
position of an entity that useful to users of financial statements in making
economics decisions.
Based on the Indonesian Accounting Principles (PAI), accounting has the
following objectives:
a. Provide the reliable and trusted financial information about assets,
liabilities, equity and other economic sources.
b. Provide the trusted information about changes in economic resources of the
company that appears because business activities.
c. Provide the financial information that helps company to analyze in earning
profits.
d. Present other information related to financial statements that are still relevan
to users of financial statements.
3. Role of Accounting
a. As a provider of financial information
The accounting process is the most basic activity to be performed in
financial management. All of financial data will be recorded in this system,
so all of company stakeholders can measure the company condition. The
most fundamental role of accounting in a business is because its ability to
provide various information both the answers related to all of financial
activities. All of financial transaction will be recorded.
b. Financial Controller
Accounting will make you know all the data which associated that financial
data, so you can know various information related company’s financial.
Based on the data you have, you will easily evaluate your business
 performance based on financial information obtained from your financial
statements.
c. As a Media with Third Parties
Accounting is not always associated with internal parties of the company
but accounting is also associated with external parties such as stakeholders,
public, tax and auditors. An accountant also becomes a mediator when
making decisions with vendors based on financial data of company that has
been compiled.
d. Helps Stakeholders Take a Decision
Company stakeholders can easily and quickly in making company decision
if there is financial information. An accountant responsible to prepare all of
information that be required by stakeholders.
4. Users of Accounting Information
a. Internal users are user which directly involved in the company’s operations.
Such as, company owners, employees and manager.
b. External users are user which not directly involved in the company’s
operations. For example are applicant employees, investors, lenders(banks),
creditors, governments, customers, suppliers and general public.
5. Users of Accounting Information According Their Roles
a. Internal Users
1) Owners of company
Accounting information is used as a assesment instrument of the results
have achieved by company and as the basis for determining profit that
will be received in the future and estimate the share price.
2) Manager
Acoounting information is used to make planning and supervising of the
company’s operation, evaluate the company progress that be achieved by
company, and carry out a correction required.
3) Employees
Employees of the company is very concerned to get accounting
information because they have to know company’s finances, this relates
with salary of employees, bonus, and other social incentive from
company to employee welfare in order to increase dedication of
employees to the company.

b. External Users
1) Investors :
 The accounting information is used by both actual and potential
investors. Actual investors use this information to know how their funds
are used by the management and what is the expected performance of
business in future in terms of profitability and growth. On the basis of
this information, they decide whether to increase or decrease investment
in corporation in future. Potential investors use accounting information to
decide whether or not a particular corporation is suitable for their
investment needs.
2) Applicant of company employees
Applicant of company employees need accounting information to get
information about stability and profitability of company, and accounting
information also used to assess company’s ability in providing salary,
pension, and labor requirements.
3) Lenders
They need accounting information to assess the financial performance
and position and to have a reasonable assurance that the business to
whom they are going to lend money would be able to return the principal
amount as well as pay interest there on.
4) Government Agencies
Government agencies use financial information of businesses for the
purpose of imposing taxes and regulations.
5) Customers
Accounting information provides important information to customers
about current position of a business organization and to make a judgment
about its future especially if they are involved in a long-term agreement
with the company.
6) Suppliers
They use accounting information to have an idea about the future
creditworthiness of the business and to decide whether or not to continue
providing goods on credit.
7) General Public
General public need accounting information to make sure that the
company providing useful products and gainful employment for citizens
without causing serious environmental problems.
2. Learning Media
3. Learning Evaluation
a. Individual

SOAL PILIHAN GANDA

Nama Siswa :
Kelas :

Kerjakanlah soal di bawah ini dengan benar!

1. Sistem informasi yang memberikan laporan kepada pihak-pihak

berkepentingan mengenai kegiatan ekonomi dan kondisi perusahaan.
Kalimat tersebut merupakan definisi dari….
a. Ekonomi d. Perusahaan
b. Bisnis e. Profesi
c. Akuntansi

2. Tiga aktivitas pokok pada akuntansi adalah…

a. Pengidentifikasian, pengelompokkan dan komunikasi
b. Pengidentifikasian, pencatatan dan pengikhtisaran
c. Pencatatan, penggolongan dan komunikasi
d. Pencatatan, penggolongan dan pengikhtisaran
e. Pengidentifikasian, pencatatan dan komunikasi

3. Tujuan utama akuntansi adalah….

a. Menyediakan informasi yang berkaitan posisi keuangan, kinerja dan posisi
keuangan suatu entitas yang bermanfaat bagi pemakai laporan keuangan
dalam pengambilan keputusan ekonomi.
b. Alat penilaian atas hasil yang telah dicapai perusahaan serta dasar
penentuan taksiran keuntungan yang akan diterima di masa mendatang.
c. Mengetahui stabilitas dan profitabilitas perusahaan.
d. Memberikan informasi keuangan yang membantu menganalisa potensi
perusahaan dalam memperoleh laba.
 e. Memberikan informasi keuangan secara handal dan bisa dipercaya tentang
kewajiban atau utang, modal dan sumber ekonomi lainnya.

4. Pokok-pokok tujuan akuntansi berdasarkan Prinsip Akuntansi Indonesia

(PAI), adalah sebagai berikut, kecuali….
a. Memberikan informasi keuangan secara handal dan bisa dipercaya tentang
kewajiban atau utang, modal dan sumber ekonomi lainnya.
b. Memberikan informasi yang dapat dipercaya mengenai perubahan sumber-
sumber ekonomi perusahaan yang muncul karena kegiatan usaha.
c. Memberikan informasi keuangan yang membantu menganalisa potensi
perusahaan dalam memperoleh laba.
d. Menyajikan informasi lain berkaitan dengan laporan keuangan yang masih
relevan untuk pengguna laporan keuangan.
e. Menyajikan informasi untuk menetapkan kebijakan pajak dan sebagai
dasar menyusun statistik pendapatan nasional dan statistik lainnya.

5. Proses accounting adalah kegiatan paling dasar yang harus dilakukan dalam
pengelolaan keuangan. Seluruh data terkait keuangan akan dicatat dalam
sistem ini, sehingga pengguna dan stakeholders perusahaan dapat mengukur
kondisi perusahaan. Sehingga dapat disimpulkan bahwa peran akuntansi yang
paling mendasar adalah….
a. Sebagai pengendali keuangan
b. Sebagai penyedia informasi keuangan
c. Sebagai media dengan pihak ketiga
d. Sebagai pendukung informasi keuangan
e. Membantu stakeholders mengambil keputusan

6. Peran akuntansi yang berfungsi mempermudah pengguna informasi akuntansi

mengevaluasi kinerja bisnis adalah….
a. Sebagai penyedia informasi keuangan
b. Sebagai media dengan pihak ketiga
c. Sebagai pendukung informasi keuangan
d. Sebagai pengendali keuangan
e. Membantu stakeholders mengambil keputusan

7. Berikut adalah pihak intern pengguna informasi akuntansi, kecuali….

a. Pemilik perusahaan d. Investor
b. Manajer e. Dewan Komisaris
c. Pengelola perusahaan
 8. Berikut adalah pihak ekstern pengguna informasi akuntansi, kecuali….
a. Masyarakat d. Investor
b. Manajer e. Pemerintah
c. Calon karyawan

9. Informasi akuntansi digunakan sebagai alat penilaian atas hasil yang telah
dicapai perusahaan serta dasar penentuan taksiran keuntungan yang akan
diterima di masa mendatang dan taksiran perkembangan harga saham. Peran
informasi akuntansi tersebut digunakan oleh….
a. Kreditor d. Investor
b. Manajer e. Pemilik perusahaan
c. Karyawan

10. Informasi akuntansi digunakan untuk memperkirakan kelangsungan hidup

perusahaan terutama jika mereka terlibat dalam sebuah perjanjian jangka
panjang dengan perusahaan. Peran informasi akuntansi tersebut digunakan
oleh….
a. Masyarakat d. Investor
b. Karyawan e. Kreditor
c. Pelanggan
b. Group

SOAL DISKUSI

Nama Anggota Kelompok : 1. 4.

2. 5.
3. 6.
Kelas :

Kerjakanlah soal-soal berikut dengan benar !

Pertanyaan Jawaban
Pengidentifikasian, pencatatan dan komunikasi kejadian-
1. a. Masyarakat Umum
kejadian ekonomis
2. Manajer, pemilik perusahaan dan karyawan perusahaan. b. Prinsip Akuntansi
Memberikan informasi keuangan secara handal dan bisa
3. c. Pihak Eksternal
dipercaya
4. Pihak yang tidak terlibat langsung dalam operasi perusahaan d. Akuntansi
 Sebagai penyedia informasi keuangan, pengendali keuangan,
5. media dengan pihak ketiga dan membantu stakeholders e. Pihak Internal
mengambil keputusan.
Sebagai alat penilaian atas hasil yang telah dicapai
perusahaan serta dasar penentuan taksiran keuntungan yang
6. f. Pelanggan
akan diterima di masa mendatang, merupakan manfaat
informasi akuntansi bagi…
Informasi akuntansi digunakan untuk mengetahui
kelangsungan hidup perusahaan terutama jika terlibat dalam
7. g. Pemilik Perusahaan
sebuah perjanjian jangka panjang dengan perusahaan,
merupakan manfaat informasi akuntansi bagi…
h. Peran Akuntansi
i. Manajer
j. Tujuan Akuntansi

4. Kunci Jawaban
a. Individual
1) C
2) E
3) A
4) E
5) B
6) D
7) D
8) B
9) E
10) C

b. Group
1) D
2) E
3) J
4) C
5) H
6) G
7) F
 5. Lembar Penilaian Hasil Belajar
a. Penilaian Sikap Sosial
Teknik Penilaian : Observasi
Lembar Observasi :
Aspek Penilaian Total
No Nama Tanggung Jawab Kejujuran Kerja Sama Skor
1 2 3 4 1 2 3 4 1 2 3 4
1 Afrida
Lestari
2 Anisa Wiji
Astuti
3 Dela
Yuniarsih
4 Deviana
Hardining
Maharani
5 Feri Subekti
6 Isfina Amalia
7 Meliandayani
8 Muflihatun
Nisa’
9 Novi Tri
Utami
10 Nurin
Nadliroh
11 Nur Sallamah
12 Puji Novita
Sari
13 Rahmasari
Kusuma
Dewi
14 Riki Faisal
Ali
15 Riska Indah
Safitri
16 Rufaida
17 Sari Lestari
18 Uswatun
Hasanah

Keterangan :
Skor 1 : Peserta didik melaksanakan aspek penilaian dengan kurang baik.
Skor 2 : Peserta didik melaksanakan aspek penilaian dengan cukup baik.
Skor 3 : Peserta didik melaksanakan aspek penilaian dengan baik.
Skor 4 : Peserta didik melaksanakan aspek penilaian dengan sangat baik.

Pedoman Penskoran
Skor akhir menggunakan skala 1 sampai 4

Rumus :
Skor Akhir = Skor yang didapat : 3

Nilai:
Sangat Baik : Skor 3,6 – 4,0
Baik : Skor 2,6 – 3,5
Cukup : Skor 1,6 – 2,5
Kurang Baik : Skor kurang dari 1,5

b. Penilaian Pengetahuan
Teknik Penilaian : Tes Tertulis
Kisi – Kisi : 10 Soal
No Materi C C C C C C
1 2 3 4 5 6
1 Mendeskripsikan pengertian akuntansi √√
2 Menjelaskan tujuan akuntansi. √√
3 Menjabarkan peran akuntansi √√
4 Mengidentifikasi pihak-pihak yang √√
membutuhkan informasi akuntansi
5 Mengelompokkan pihak-pihak yang √√
membutuhkan informasi akuntansi sesuai
perannya

Jumlah
Keterangan Lulus
No Nama Siswa Jawaba Nilai
dan Tidak Lulus
n Benar
1 Afrida Lestari
2 Anisa Wiji Astuti
3 Dela Yuniarsih
4 Deviana Hardining
Maharani
5 Feri Subekti
6 Isfina Amalia
7 Meliandayani
 8 Muflihatun Nisa’
9 Novi Tri Utami
10 Nurin Nadliroh
11 Nur Sallamah
12 Puji Novita Sari
13 Rahmasari Kusuma Dewi
14 Riki Faisal Ali
15 Riska Indah Safitri
16 Rufaida
17 Sari Lestari
18 Uswatun Hasanah

Pedoman Penskoran

Nomor Skor Jawaban Skor Jawaban Skor Tidak

Soal Benar Salah Dijawab
1 10 0 0
2 10 0 0
3 10 0 0
4 10 0 0
5 10 0 0
6 10 0 0
7 10 0 0
8 10 0 0
9 10 0 0
10 10 0 0
Jumla 100 0 0
h

Skor Akhir menggunakan skala 1-100

A = Skor 90 – 100
B = Skor 80 – 89
C = Skor 70 – 89
D = Skor 60 – 69
E = Skor kurang dari 60

c. Penilaian Ketrampilan
Teknik Penilaian : Observasi
Lembar Observasi :

No Nama Aspek Penilaian Total

Diskusi Keselarasan Kerapian Skor
 1 2 3 4 1 2 3 4 1 2 3 4
1 Afrida
Lestari
2 Anisa Wiji
Astuti
3 Dela
Yuniarsih
4 Deviana
Hardining
Maharani
5 Feri Subekti
6 Isfina Amalia
7 Meliandayani
8 Muflihatun
Nisa’
9 Novi Tri
Utami
10 Nurin
Nadliroh
11 Nur Sallamah
12 Puji Novita
Sari
13 Rahmasari
Kusuma
Dewi
14 Riki Faisal
Ali
15 Riska Indah
Safitri
16 Rufaida
17 Sari Lestari
18 Uswatun
Hasanah

Keterangan :
Kriteria Skor Indikator
4
 Siswa sangat bertanggung jawab dalam melakukan diskusi.
3  Siswa bertanggung jawab dalam melakukan diskusi.
Diskusi  Siswa cukup bertanggung jawab dalam melakukan diskusi.
Kelompok  Siswa kurang bertanggung jawab dalam melakukan diskus
2
i.
1
 4  Siswa dapat menyusun hasil diskusi dengan sangat selaras
dan tepat tanpa ada kesalahan dalam menjodohkan.
3  Siswa dapat menyusun hasil diskusi dengan selaras dan
sedikit ada kesalahan dalam menjodohkan.
Keselarasan 2
 Siswa menyusun hasil diskusi dengan cukup selaras dalam
menjodohkan.
 Siswa menyusun hasil diskusi dengan tidak selaras dalam
1
menjodohkan.
4

 Siswa dapat menyusun hasil diskusi dengan sangat tepat da

3
n rapi.
Kerapian  Siswa dapat menyusun hasil diskusi dengan tepat dan rapi.
2
 Siswa menyusun hasil diskusi dengan cukup tepat dan rapi.
 Siswa kurang baik dan rapi dalam menyusun hasil diskusi.
1

Pedoman Penskoran
Skor akhir menggunakan skala 1 sampai 4

Rumus :
Skor Akhir = Skor yang didapat : 3

Nilai:
Sangat Baik : Skor 3,6 – 4,0
Baik : Skor 2,6 – 3,5
Cukup : Skor 1,6 – 2,5
Kurang Baik : Skor kurang dari 1,5