- Akt.Biaya (2017) rps akbi 1
RENCANA PEMBELAJARAN SEMESTER
Mata Kuliah
Kode
Bobot SKS
Program Studi
Dosen Pengampu
Semester
Mata Kuliah Prasyarat
Metode Pembelajaran
Strategi Pembelajaran
Komposisi Penilaian
: Akuntansi Biaya
:
: 3 SKS
: Akuntansi
: Yusro Rahma, SE.,MSi
: 2 (Dua)
: Pengantar Akuntansi
: Learning by the Case Method (LCM)
: Teori : Kasus 80% : 20%
: 30% : 30% : 40%
Capaian Pembelajaran (LO):
Mampu mengetahui, menjelaskan, dan memecahkan short case tentang konsep klasifikasi biaya, konsep pengukuran,pencatatan dan penyajian biaya pada perusahaan manufaktur
dan jasa,mencatat,mengukur transaksi pada perusahaan manufaktur dan jasa,menyusun laporan harga pokok penjualan,laporan biaya produksi dan laporan keuangan pada
perusahaan manufaktur dan jasa
Deskripsi Mata Kuliah
Mata kuliah ini menjabarkan mengenai Konsep klasifikasi biaya, konsep pengukuran,pencatatan dan penyajian biaya pada perusahaan manufaktur dan jasa,mencatat,mengukur
transaksi pada perusahaan manufaktur dan jasa,menyusun laporan harga pokok penjualan,laporan biaya produksi dan laporan keuangan pada perusahaan manufaktur dan jasa
Prt
ke1
Topik
Pendahulu
an
Managemen
t, the
Controller,
and Cost
Kemampuan
yang
Diharapkan
Mampu
memahami
peraturan dan
kontrak
perkualiahan,
Management,
Indikator
Mahasiswa mampu
memahami :
1. Peraturan dan
disiplin
perkuliahan
2. Bahan kuliah
Materi/
Bahan
Kajian
SAP
Chapter 1
Strategi dan
Media
Pembelajaran
Waktu
150 Menit
Pola
Penugasa
n
-
Kriteria
Penilaian*
Ceramah
-
1
Buku Sumber
1. SAP
2. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
Bobot
Nilai
2,1%
Accounting
2
Cost
Consepts
and The
Cost
Accounting
Information
System.
the Controller,
and Cost
Accounting
Mampu
Menjelaskan
mengenai
pengertian
biaya, beban,
obyek
&
penggolongan
biaya
serta
contoh.
Mampu
menjabarkan
sistem
informasi akt.
biaya.
Mampu
mendeskripsik
an
penggolongan
biaya
Mampu
memecahkan
secara keseluruhan
14th
edition,
South Western
Publishing Co.
3. Horngren, C. T.
& Datar, S. M.,
Foster,
G.,
(2011).
Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
3. Management.
4. The Controller’s
Participation in
Planning and
Control.
5. The Cost
Department.
6. The Role of Cost
Accounting.
7. Certification and
Ethics.
8. Influence of
Private and
Governmental
Organization.
Mahasiswa mampu
memahami:
Cost Consepts and The
Cost Accounting
Information System.
1. The Cost
Concept.
2. The Cost
Accounting
Information
System.
3. Classifications of
Costs.
Chapter 2
Chapter 3
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
Cost Behavior Analysis.
1. Classifying
Costs.
2. Separating Fixed
and Variable
Costs.
2
150 Menit
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster,
G.,
(2011).
Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1.
2,1 %
masalah
pemisahan
biaya
semivariabel.
3
4
Cost
Systems
and Cost
Accumulati
on.
Job Order
Costing.
Mampu
mengetahui,
menjelaskan
menganalisis,
mengenai
membuat
jurnal
dan
laporan
keuangan
perusahaan
manufaktur.
Mampu
membandingk
an
macammacam sistem
biaya
dan
akumulasi
biaya
Mahasiswa mampu
memahami:
1. Flows of Costs In a
manufacturing
Enterprise.
2. Reporting the Results
of Operation.
3. Cost Systems.
4. Cost Accumulation.
Mampu
mengetahui,
menjelaskan ,
menganalisis,
dan Mampu
membuat
jurnal dan
kartu biaya
pesanan.
Menjelaskan
berbagai
variasi
kalkulasi biaya
Mahasiswa mampu
memahami:
1. Overview of Job
Order Costing.
2. Accounting for
Materials.
3. Accounting for
Labor.
4. Accounting for
Factory
Overhead.
5. Accounting for
Job Completed
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
1.
Chapter 4
Chapter 5
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
3
150 Menit
150 Menit
Kajian
pustaka
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
2,1%
2,1 %
pesanan.
5
6
Process
Costing.
The Cost of
Quality and
Accounting
for
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
and Product
Sold.
6. Job Order
Costing in
Service
Businesses.
Mampu
mengetahui,
menjelaskan,
menganalisis,
dan dan
Mampu
memberikan
contoh
perusahaan
yang
menggunakan
kalkulasi
Biaya produksi
dengan
process
costing dan
menerangkan
arus biaya
produksinya
Mampu
membuat
jurnal dan
laporan biaya
produksi
dengan metoda
Average/FIFO
Mahasiswa mampu
memahami:
Process Costing.
1. Process Cost
Accumulation.
2. The Cost Production
Report.
3. Process Costing
based on Average
Cost Flow
Assumption.
4. Process Costing
With a FIFO Cost
Flow Assumption.
Mampu
mengetahui,
menjelaskan
dan
Mahasiswa mampu
memahami:
1. The Cost of Quality.
2. Accounting for
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
2,1 %
1. William
2,1 %
1.
Chapter 6
Chapter 7
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
1. Prepreparation
2. Kuis
3. Ceramah
4
150 Menit
150 Menit
Kajian
pustaka
dan
artikel
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
K
Carter
and
Milton F. Usry
(2009),
Cost
Production
Loses.
7
menganalisis
membedakan
jenis-jenis
biaya kualitas
Mampu
menjelaskan
TQM dan
kebutuhan
akan perbaikan
berkelanjutan
Mampu
membuat
jurnal dan
menghitung
biaya terkait
bahan sisa,
produk cacat,
dan atau
pengerjaan
kembali untuk
job oder
costing.
Mampu
membuat
laporan biaya
produksi
dengan
average/FIFO
ketika terjadi
produk cacat.
Costing By- Mampu
Products
mengetahui,
and
Joint menjelaskan
Products.
dan
menganalisis,
membedakan
by product dari
joint product.
Mampu
Production Losses
In a Job Order Cost
System.
3. Accounting for
Production Losses
in a Process Cost
System.
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
4. Diskusi
5. Latihan
Mahasiswa
mampu
memahami:
1. By-Products
ang
Joint
Products
Defined.
2. Method of Costing
By-Products.
3. Method of Allocating
Joint Production Cost
Chapter 8
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
5
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
1.
2,1%
melaksanakan
to Joint Products.
pembebanan
4. Joint cost analysis for
biaya
by
managerial decisions
product
and
profitabilityt
dengan
analysis
berbagai
metoda.
Mampu
melaksanakan
pengalokasian
biaya produksi
bersama
dengan
berbagai
metoda.
Mampu
mengevaluasi
hubungan
joint
cost
dengan
pengambilan
keputusan dan
analisis
profitabilitas
8
9
& Datar, S. M.,
Foster,
G.,
(2011).
Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
30%
UJIAN TENGAH SEMESTER
Material:
Controlling,
Costing,
and
Planning.
Mampu
mengetahui,
menjelaskan,
menganalisis
sistem
pengadaan
material
&
penggunaanny
a.
Mampu
mengidentifik
asi komponen
biaya
Mahasiswa
mampu
memahami:
Material: Controlling,
Costing, and Planning.
1. Materials
Procurement and
Use.
2. Quantitative
Models.
3. Material Control.
4. Inventory Costing
Method.
Chapter 9
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
6
150 Menit
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C.
T. & Datar, S.
M., Foster, G.,
(2011). Cost
Accounting.
2,1 %
perolehan
bahan
Menjelaskan
EOQ,
ROP,
dan
Safety
Stock
dan
ABC plan.
10
11
Just-InTime and
backflushin
g
Labor :
Controlling
and
Accounting
for Costs.
Mampu
mengetahui,
menjelaskan,
menganalisis
short case
sistem JIT dan
perbedaannya
dengan sistem
tradisional
Menjelaskan
efek JIT
terhadap
kerugian
produksi &
fungsi
pembelian.
Mahasiswa mampu
memahami:
Just-In-Time and
backflushing
1. Just-In-Time.
2. Backflushing.
Mampu
mengetahui,
menjelaskan
menganalisis
produktivitas
Mahasiswa
mampu
memahami:
1. Productivity and
Labor Costs.
2. Incentive Wage
Chapter 10
Chapter 11
1. Prepreparation
2. Kuis
3. Ceramah
4. Presentasi
5. Diskusi
6. Short case
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
7
150 Menit
150 Menit
Kajian
pustaka
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1. William
K
Carter
and
Milton
F.
Usry (2009),
Cost
Accounting,
14th edition,
South
Western
Publishing
Co.
2. Horngren, C.
T. & Datar, S.
M.,
Foster,
G.,
(2011).
Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education
Cost
Accounting
Garrison
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
2,1 %
2,1 %
12
Factory
Overhead :
Planned,
Actual and
Applied
dan kaitannya
dengan biaya
tenaga kerja
Mampu
menjelaskan
teori dan
aplikasi
rencana upah
insentif dan
kurva belajar.
Mampu
menganalisis
kebutuhan
organisasi atas
akuntansi
biaya tenaga
kerja dan
pengendaliann
ya.
Mampu
membuat
perhitungan
tunjangan,
pajak
penghasilan
dan potongan
lainnya
Mampu
mengetahui,
menjelaskan
menganalisis
konsep
departementali
sasi
Mampu
membedakan
dep. produksi
dan dep. Jasa;
biaya
Plans.
3. Time Standards and
Learning Curve
Theory.
4. Organization for
Labor Cost
Accounting and
Control.
5. Ethical
Considerations.
6.
Accounting for
Personnel-Related
Costs
Mahasiswa mampu
memahami:
1. The nature of Factory
Overhead.
2. Use of a
Predertemined
Overhead Rates.
3. Calculation of an
Overhead rate.
4. Actual factory
Overhead.
5. Applied Overhead
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
5. Latihan
Chapter12
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
8
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C.
T. & Datar, S.
M., Foster, G.,
(2011). Cost
2,1 %
langsung dep.
dan biaya
tidak langsung
dep serta
memberikan
contoh
masingnya.
Mampu
membuat
perhitungan
dan
menggunakan
tarif BOP
departemen
Mampu
membuat
akumulasi
BOP
departemen
aktual
Mampu
mendeskripsik
an
departementali
sasi di
organisasi non
manufaktur
dan non profit.
13
FOH
Department
alization
Mampu
mengetahui,
menjelaskan
menganalisis
FOH
Departmentali
zation
and the Over or
Underapplied
Amount.
6. Changing Overhead
Rates.
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
Mahasiswa
mampu
memahami:
1. FOH
departmentalization
2. Production and
service department
3. Allocate FOH cost
from Production
department to
service department.
Chapter 13 1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
9
150 Menit
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
2,1%
14
Activity
Based
Costing
Mampu
mengetahui,
menjelaskan
menganalisis,
perhitungan
biaya
tradisional dan
perhitungan
biaya
berdasarkan
aktivitas dan
memecahkan
short case
ABC
Mahasiswa
mampu
memahami:
1. Traditional Costing
2. Activity Based
Costing
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
6. Short Case
Chapter 14
150 Menit
10
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
2,1%
15
Activity
Based
Costing
Mampu
mengetahui,
menjelaskan,
menganalisis,
dan
memecahkan
short case
mengenai
Product
costing dan
Activity
Based Costing
diberbagai
perusahaan
Mahasiswa mampu
memahami:
1. Konsep Activity
Based Costing
2. Penerapan Activity
Based Costing di
berbagai perusahaan
16
*Notes untuk kriterai penilaian
No.
Kriteria Penilaian
1. Communication Skill, Collaborative,
Creative thinking, Critical thinking, Problem solving
2. Culture Value
3. Spiritual
4. Peer Evaluation
Total
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1.
Chapter 14
1. Prepreparation
2. Kuis
3. Ceramah
4. Presentasi
5. Diskusi
6. Short Case
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
UJIAN AKHIR SEMESTER
Bobot Nilai
0,6%
0,5%
0,5%
0,5%
2,1%
Buku Sumber :
1. William K. Carter & Milton F. Usry, (2009). Cost Accounting. 14th Edition, South-Western Publishing Co.
2. Horngren, C. T. & Datar, S. M., Foster, G., (2011). Cost Accounting. 14th International Edition, Prentice Hall-Pearson Education Incorporation, Upper Saddle
11
2,1%
40%
Rever, New Jersey.
Mengetahui
Ketua Jurusan/Program Studi,
Jakarta, Agustus 2017
Dosen Pengampu Mata Kuliah
Yessi Fitri,SE.,M.Si.,Ak.,CA.
NIP 19760924 200604 2 002
Yusro Rahma, SE.,MSi
NIP 19800506 200801 2 016
12
Mata Kuliah
Kode
Bobot SKS
Program Studi
Dosen Pengampu
Semester
Mata Kuliah Prasyarat
Metode Pembelajaran
Strategi Pembelajaran
Komposisi Penilaian
: Akuntansi Biaya
:
: 3 SKS
: Akuntansi
: Yusro Rahma, SE.,MSi
: 2 (Dua)
: Pengantar Akuntansi
: Learning by the Case Method (LCM)
: Teori : Kasus 80% : 20%
: 30% : 30% : 40%
Capaian Pembelajaran (LO):
Mampu mengetahui, menjelaskan, dan memecahkan short case tentang konsep klasifikasi biaya, konsep pengukuran,pencatatan dan penyajian biaya pada perusahaan manufaktur
dan jasa,mencatat,mengukur transaksi pada perusahaan manufaktur dan jasa,menyusun laporan harga pokok penjualan,laporan biaya produksi dan laporan keuangan pada
perusahaan manufaktur dan jasa
Deskripsi Mata Kuliah
Mata kuliah ini menjabarkan mengenai Konsep klasifikasi biaya, konsep pengukuran,pencatatan dan penyajian biaya pada perusahaan manufaktur dan jasa,mencatat,mengukur
transaksi pada perusahaan manufaktur dan jasa,menyusun laporan harga pokok penjualan,laporan biaya produksi dan laporan keuangan pada perusahaan manufaktur dan jasa
Prt
ke1
Topik
Pendahulu
an
Managemen
t, the
Controller,
and Cost
Kemampuan
yang
Diharapkan
Mampu
memahami
peraturan dan
kontrak
perkualiahan,
Management,
Indikator
Mahasiswa mampu
memahami :
1. Peraturan dan
disiplin
perkuliahan
2. Bahan kuliah
Materi/
Bahan
Kajian
SAP
Chapter 1
Strategi dan
Media
Pembelajaran
Waktu
150 Menit
Pola
Penugasa
n
-
Kriteria
Penilaian*
Ceramah
-
1
Buku Sumber
1. SAP
2. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
Bobot
Nilai
2,1%
Accounting
2
Cost
Consepts
and The
Cost
Accounting
Information
System.
the Controller,
and Cost
Accounting
Mampu
Menjelaskan
mengenai
pengertian
biaya, beban,
obyek
&
penggolongan
biaya
serta
contoh.
Mampu
menjabarkan
sistem
informasi akt.
biaya.
Mampu
mendeskripsik
an
penggolongan
biaya
Mampu
memecahkan
secara keseluruhan
14th
edition,
South Western
Publishing Co.
3. Horngren, C. T.
& Datar, S. M.,
Foster,
G.,
(2011).
Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
3. Management.
4. The Controller’s
Participation in
Planning and
Control.
5. The Cost
Department.
6. The Role of Cost
Accounting.
7. Certification and
Ethics.
8. Influence of
Private and
Governmental
Organization.
Mahasiswa mampu
memahami:
Cost Consepts and The
Cost Accounting
Information System.
1. The Cost
Concept.
2. The Cost
Accounting
Information
System.
3. Classifications of
Costs.
Chapter 2
Chapter 3
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
Cost Behavior Analysis.
1. Classifying
Costs.
2. Separating Fixed
and Variable
Costs.
2
150 Menit
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster,
G.,
(2011).
Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1.
2,1 %
masalah
pemisahan
biaya
semivariabel.
3
4
Cost
Systems
and Cost
Accumulati
on.
Job Order
Costing.
Mampu
mengetahui,
menjelaskan
menganalisis,
mengenai
membuat
jurnal
dan
laporan
keuangan
perusahaan
manufaktur.
Mampu
membandingk
an
macammacam sistem
biaya
dan
akumulasi
biaya
Mahasiswa mampu
memahami:
1. Flows of Costs In a
manufacturing
Enterprise.
2. Reporting the Results
of Operation.
3. Cost Systems.
4. Cost Accumulation.
Mampu
mengetahui,
menjelaskan ,
menganalisis,
dan Mampu
membuat
jurnal dan
kartu biaya
pesanan.
Menjelaskan
berbagai
variasi
kalkulasi biaya
Mahasiswa mampu
memahami:
1. Overview of Job
Order Costing.
2. Accounting for
Materials.
3. Accounting for
Labor.
4. Accounting for
Factory
Overhead.
5. Accounting for
Job Completed
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
1.
Chapter 4
Chapter 5
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
3
150 Menit
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Kajian
pustaka
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
2,1%
2,1 %
pesanan.
5
6
Process
Costing.
The Cost of
Quality and
Accounting
for
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
and Product
Sold.
6. Job Order
Costing in
Service
Businesses.
Mampu
mengetahui,
menjelaskan,
menganalisis,
dan dan
Mampu
memberikan
contoh
perusahaan
yang
menggunakan
kalkulasi
Biaya produksi
dengan
process
costing dan
menerangkan
arus biaya
produksinya
Mampu
membuat
jurnal dan
laporan biaya
produksi
dengan metoda
Average/FIFO
Mahasiswa mampu
memahami:
Process Costing.
1. Process Cost
Accumulation.
2. The Cost Production
Report.
3. Process Costing
based on Average
Cost Flow
Assumption.
4. Process Costing
With a FIFO Cost
Flow Assumption.
Mampu
mengetahui,
menjelaskan
dan
Mahasiswa mampu
memahami:
1. The Cost of Quality.
2. Accounting for
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
2,1 %
1. William
2,1 %
1.
Chapter 6
Chapter 7
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
1. Prepreparation
2. Kuis
3. Ceramah
4
150 Menit
150 Menit
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Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
K
Carter
and
Milton F. Usry
(2009),
Cost
Production
Loses.
7
menganalisis
membedakan
jenis-jenis
biaya kualitas
Mampu
menjelaskan
TQM dan
kebutuhan
akan perbaikan
berkelanjutan
Mampu
membuat
jurnal dan
menghitung
biaya terkait
bahan sisa,
produk cacat,
dan atau
pengerjaan
kembali untuk
job oder
costing.
Mampu
membuat
laporan biaya
produksi
dengan
average/FIFO
ketika terjadi
produk cacat.
Costing By- Mampu
Products
mengetahui,
and
Joint menjelaskan
Products.
dan
menganalisis,
membedakan
by product dari
joint product.
Mampu
Production Losses
In a Job Order Cost
System.
3. Accounting for
Production Losses
in a Process Cost
System.
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
4. Diskusi
5. Latihan
Mahasiswa
mampu
memahami:
1. By-Products
ang
Joint
Products
Defined.
2. Method of Costing
By-Products.
3. Method of Allocating
Joint Production Cost
Chapter 8
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
5
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
1.
2,1%
melaksanakan
to Joint Products.
pembebanan
4. Joint cost analysis for
biaya
by
managerial decisions
product
and
profitabilityt
dengan
analysis
berbagai
metoda.
Mampu
melaksanakan
pengalokasian
biaya produksi
bersama
dengan
berbagai
metoda.
Mampu
mengevaluasi
hubungan
joint
cost
dengan
pengambilan
keputusan dan
analisis
profitabilitas
8
9
& Datar, S. M.,
Foster,
G.,
(2011).
Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
30%
UJIAN TENGAH SEMESTER
Material:
Controlling,
Costing,
and
Planning.
Mampu
mengetahui,
menjelaskan,
menganalisis
sistem
pengadaan
material
&
penggunaanny
a.
Mampu
mengidentifik
asi komponen
biaya
Mahasiswa
mampu
memahami:
Material: Controlling,
Costing, and Planning.
1. Materials
Procurement and
Use.
2. Quantitative
Models.
3. Material Control.
4. Inventory Costing
Method.
Chapter 9
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
6
150 Menit
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C.
T. & Datar, S.
M., Foster, G.,
(2011). Cost
Accounting.
2,1 %
perolehan
bahan
Menjelaskan
EOQ,
ROP,
dan
Safety
Stock
dan
ABC plan.
10
11
Just-InTime and
backflushin
g
Labor :
Controlling
and
Accounting
for Costs.
Mampu
mengetahui,
menjelaskan,
menganalisis
short case
sistem JIT dan
perbedaannya
dengan sistem
tradisional
Menjelaskan
efek JIT
terhadap
kerugian
produksi &
fungsi
pembelian.
Mahasiswa mampu
memahami:
Just-In-Time and
backflushing
1. Just-In-Time.
2. Backflushing.
Mampu
mengetahui,
menjelaskan
menganalisis
produktivitas
Mahasiswa
mampu
memahami:
1. Productivity and
Labor Costs.
2. Incentive Wage
Chapter 10
Chapter 11
1. Prepreparation
2. Kuis
3. Ceramah
4. Presentasi
5. Diskusi
6. Short case
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
7
150 Menit
150 Menit
Kajian
pustaka
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1. William
K
Carter
and
Milton
F.
Usry (2009),
Cost
Accounting,
14th edition,
South
Western
Publishing
Co.
2. Horngren, C.
T. & Datar, S.
M.,
Foster,
G.,
(2011).
Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education
Cost
Accounting
Garrison
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
2,1 %
2,1 %
12
Factory
Overhead :
Planned,
Actual and
Applied
dan kaitannya
dengan biaya
tenaga kerja
Mampu
menjelaskan
teori dan
aplikasi
rencana upah
insentif dan
kurva belajar.
Mampu
menganalisis
kebutuhan
organisasi atas
akuntansi
biaya tenaga
kerja dan
pengendaliann
ya.
Mampu
membuat
perhitungan
tunjangan,
pajak
penghasilan
dan potongan
lainnya
Mampu
mengetahui,
menjelaskan
menganalisis
konsep
departementali
sasi
Mampu
membedakan
dep. produksi
dan dep. Jasa;
biaya
Plans.
3. Time Standards and
Learning Curve
Theory.
4. Organization for
Labor Cost
Accounting and
Control.
5. Ethical
Considerations.
6.
Accounting for
Personnel-Related
Costs
Mahasiswa mampu
memahami:
1. The nature of Factory
Overhead.
2. Use of a
Predertemined
Overhead Rates.
3. Calculation of an
Overhead rate.
4. Actual factory
Overhead.
5. Applied Overhead
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
5. Latihan
Chapter12
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
8
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C.
T. & Datar, S.
M., Foster, G.,
(2011). Cost
2,1 %
langsung dep.
dan biaya
tidak langsung
dep serta
memberikan
contoh
masingnya.
Mampu
membuat
perhitungan
dan
menggunakan
tarif BOP
departemen
Mampu
membuat
akumulasi
BOP
departemen
aktual
Mampu
mendeskripsik
an
departementali
sasi di
organisasi non
manufaktur
dan non profit.
13
FOH
Department
alization
Mampu
mengetahui,
menjelaskan
menganalisis
FOH
Departmentali
zation
and the Over or
Underapplied
Amount.
6. Changing Overhead
Rates.
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
Mahasiswa
mampu
memahami:
1. FOH
departmentalization
2. Production and
service department
3. Allocate FOH cost
from Production
department to
service department.
Chapter 13 1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
9
150 Menit
Kajian
pustaka
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
2,1%
14
Activity
Based
Costing
Mampu
mengetahui,
menjelaskan
menganalisis,
perhitungan
biaya
tradisional dan
perhitungan
biaya
berdasarkan
aktivitas dan
memecahkan
short case
ABC
Mahasiswa
mampu
memahami:
1. Traditional Costing
2. Activity Based
Costing
1. Prepreparation
2. Kuis
3. Ceramah
4. Diskusi
5. Latihan
6. Short Case
Chapter 14
150 Menit
10
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1. William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
2,1%
15
Activity
Based
Costing
Mampu
mengetahui,
menjelaskan,
menganalisis,
dan
memecahkan
short case
mengenai
Product
costing dan
Activity
Based Costing
diberbagai
perusahaan
Mahasiswa mampu
memahami:
1. Konsep Activity
Based Costing
2. Penerapan Activity
Based Costing di
berbagai perusahaan
16
*Notes untuk kriterai penilaian
No.
Kriteria Penilaian
1. Communication Skill, Collaborative,
Creative thinking, Critical thinking, Problem solving
2. Culture Value
3. Spiritual
4. Peer Evaluation
Total
William
K
Carter
and
Milton F. Usry
(2009),
Cost
Accounting,
14th
edition,
South Western
Publishing Co.
2. Horngren, C. T.
& Datar, S. M.,
Foster, G.,
(2011). Cost
Accounting.
14th
International
Edition,
Prentice HallPearson
Education Cost
Accounting
Garrison
1.
Chapter 14
1. Prepreparation
2. Kuis
3. Ceramah
4. Presentasi
5. Diskusi
6. Short Case
150 Menit
Kajian
pustaka
dan
artikel
Communication
Skill,
Collaborative,
Creative thinking,
Critical thinking,
Problem solving,
Culture Value,
Spiritual,
Peer Evaluation
UJIAN AKHIR SEMESTER
Bobot Nilai
0,6%
0,5%
0,5%
0,5%
2,1%
Buku Sumber :
1. William K. Carter & Milton F. Usry, (2009). Cost Accounting. 14th Edition, South-Western Publishing Co.
2. Horngren, C. T. & Datar, S. M., Foster, G., (2011). Cost Accounting. 14th International Edition, Prentice Hall-Pearson Education Incorporation, Upper Saddle
11
2,1%
40%
Rever, New Jersey.
Mengetahui
Ketua Jurusan/Program Studi,
Jakarta, Agustus 2017
Dosen Pengampu Mata Kuliah
Yessi Fitri,SE.,M.Si.,Ak.,CA.
NIP 19760924 200604 2 002
Yusro Rahma, SE.,MSi
NIP 19800506 200801 2 016
12