RPS MAK 208 Struktur Proses Governance

  RENCANA PEMBELAJARAN SEMESTER GENAP 2016/2017 PROGRAM STUDI MAGISTER AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ESA UNGGUL Mata kuliah : STRUKTUR & PROSES GOVERNANCE Kode MK : MA K 208 Mata kuliah prasyarat : Bobot MK : 2 SK S Dosen Pengampu : Dr. YANUAR RAMADHAN, MM, Akt., CA Kode Dosen : 573

  1 Alokasi Waktu : Tatap muka 14 x 150 menit, tidak ada praktik, tidak ada online

Capaian Pembelajaran : Mampu memahami dan menjalankan penerapan GCG di perusahaan dikaitkan

dengan regulasi yang ada.

  Memahami budaya yang ada diperusahaan sehingga dapat menciptakan GCG yang cocok bagi perusahaan

SE SI KEMAMPUAN AKHIR MATERI PEMBELAJARAN

  

BENTUK

PEMBELAJARAN

SUMBER PEMBELAJARAN

INDIKATOR PENILAIAN

1 Memahami sejarah

• Presentasi - Small Grup Diskusi - studi kasus

  perkembangan GCG sebagai suatu sistem dalam memperbaiki kualitas hidup perusahaan.

  Ovewrview dan Silabus

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good

   Peser ta didik aktif berdiskusi dan semua anggota kelompok memberik an pendapat.

   Peser ta didik menguasai materi kuliah

• Presentasi - Small Grup Diskusi - studi kasus

   Peser ta didik mampu menyelesa ikan tugas dari dosen.

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  What is Corporation?

  menelaah lima prinsip GCG dalam perusahaan

  3 Memahami dan mampu

   Peser ta didik aktif berdiskusi dan semua anggota kelompok memberik an pendapat.

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good Corporate Governance Indonesia 2006

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  Corporate Governance dalam Perusahaan The Corporation

  2 Memahami Peran Good

  yang dibahas pada perkuliaha n hari ini.

  Corporate Governance Indonesia 2006

• Presentasi - Small Grup Diskusi - studi kasus

   Peser ta didik aktif mampu menyelesa ikan dan menganali sis tentang strategi sumber daya manusia dan Governance, Pedoman Good

  ngkan

  Corporate Governance Indonesia 2006

  sistem evaluasi kinerja.

  Peser  ta didik mampu menyelesa ikan tugas tepat waktu.

  o George S. Dallas, Governance and

4 Memahami GCG Shareholder, - Presentasi

  Peser 

  Risk: An Analytical Handbook for

  dikaitkan dengan konsep Director , and - Small Grup ta didik

  Investor, Managers, Directors &

  5W + 1H sehingga dapat Management Diskusi mampu

  Stakeholders, Standard & Poor’s

  memetakan pemahaman - studi kasus menjelask Governance Services, McGraw-Hill. mendalam atas Good an

  o Paul U. Ali and Greg N. Gregoriou, Corporate Governance.

  berbagai

  International Corporate Governance

  hambatan

  After Sarbanes-Oxley, John Wiley &

  dibidang

  Sons, Ic., 2006

  hukum,

  o Kevin Keasey, Steve Thompson, Mike

  politik,

  Wright, Corporate Governance –

  norma

  Accountability, Enterprise and

  sosial dam

  International Comparisons, John, wiley & Sons, Ltd., 2005 hambatan o Komite Nasional Kebijakan

  pribadi,

  Governance, Pedoman Good mengident Corporate Governance Indonesia 2006

  ifikasi cara cara menguran gi bias penilaian.

  Peser  ta didik mampu menyelesa ikan tugas

• Presentasi - Small Grup Diskusi - studi kasus

   Peser ta didik menguasai materi kuliah yang dibahas pada perkuliaha n yang dibahas hari ini.

   Peser ta didik aktif mengikuti kuliah umum dari dosen tamu.

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  Perspective in GCG 2

  menjelaskan dengan tepat organ perusahaan dan pemangku kepentingan dalam penerapan GCG

  6 Memahami dan mampu

   Peser ta didik aktif berdiskusi dan semua anggota kelompok memberik an pendapat.

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good Corporate Governance Indonesia 2006

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  Perspective in GCG 1

  GCG dikaitkan Etika Bisnis, Pedoman Perilaku dan Manajemen Resiko

  5 Memahami Keterkaitan

  waktu.

• Presentasi - Small Grup Diskusi - studi kasus

   Peser ta didik menguasai materi kuliah Governance, Pedoman Good

  yang

  Corporate Governance Indonesia 2006

  didiskusik an dan membuat laporan dari hasil materi yang disampaik an Dosen Tamu.

  o George S. Dallas, Governance and

  7 Memahami mekanisme - Presentasi

  Peser 

  Risk: An Analytical Handbook for

  tahapan-tahapan - Small Grup ta didik

  Investor, Managers, Directors &

  penerapan GCG dakam Diskusi aktif

  Stakeholders, Standard & Poor’s

  proses etika dan insentif - studi kasus berdiskusi Governance Services, McGraw-Hill. dan semua

  o Paul U. Ali and Greg N. Gregoriou,

  anggota

  International Corporate Governance

  kelompok

  After Sarbanes-Oxley, John Wiley &

  memberik

  Sons, Ic., 2006

  an

  o Kevin Keasey, Steve Thompson, Mike

  Ethics and pendapat.

  Wright, Corporate Governance –

  Incentives Peser 

  Accountability, Enterprise and International Comparisons, John, ta didik wiley & Sons, Ltd., 2005

  mampu

  o Komite Nasional Kebijakan

  menguasai

  Governance, Pedoman Good

  materi

  Corporate Governance Indonesia 2006

  kuliah yang didiskusik an.

  o George S. Dallas, Governance and

  8 Mampu menelaah kasus Case 1 - Presentasi

  Peser 

  Risk: An Analytical Handbook for

  GCG pada perusahaan - Small Grup ta didik

  Investor, Managers, Directors &

  Diskusi mampu

  Stakeholders, Standard & Poor’s

• studi kasus

  menyelesa Governance Services, McGraw-Hill. ikan dan

  o Paul U. Ali and Greg N. Gregoriou,

  menganali

  International Corporate Governance

9 Mampu mengukur dan

• Presentasi - Small Grup Diskusi - studi kasus

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good Corporate Governance Indonesia 2006

   Peser ta didik aktif

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s

  memahami teknik pengukuran dalam Internal Governance : Compensation

   Peser ta didik mampu menyelesa ikan tugas tepat waktu.

   Peser ta didik mampu menyelesa ikan dan menganali sis berbagai aspek kinerja dan proses evaluasi kinerja.

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  Internal Governance : Board of Director

  memahami teknik pengukuran dalam penerapan GCG pada perusahaan di bidang board of director

  berbagai aspek kinerja dan proses evaluasi kinerja.  Peser ta didik mampu menyelesa ikan tugas tepat waktu.

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good Corporate Governance Indonesia 2006

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

10 Mampu mengukur dan

• Presentasi - Small Grup Diskusi

perusahaan di bidang kompensasi

  Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good Corporate Governance Indonesia 2006

  mengikuti kuliah umum dari Dosen Tamu.  Peser ta didik menguasai materi kuliah yang didiskusik an dan membuat laporan dari hasil materi yang disampaik an Dosen Tamu

11 Mampu mengukur dan

• Presentasi - Small Grup Diskusi - studi kasus

  melakukan evaluasi dalam penerapan GCG pada perusahaan di Incentives and Organizational Structure

  Incentives and Organizational Structure

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good Corporate Governance Indonesia 2006

   Peser ta didik mampu menjelask an beberapa sistem evaluasi kinerja dilingkung an PNS, Bank Swasta dan Perum Pegadaian.

   Peser ta didik mampu menyelesa ikan tugas tepat waktu.

  o George S. Dallas, Governance and

  12 Mampu mengukur dan - Presentasi

  Peser 

  Risk: An Analytical Handbook for

  melakukan evaluasi - Small Grup ta didik

  Investor, Managers, Directors &

  dalam penerapan GCG Diskusi mampu

  Stakeholders, Standard & Poor’s

  pada perusahaan di - studi kasus menyelesa Governance Services, McGraw-Hill.

  External Governance : ikan

  o Paul U. Ali and Greg N. Gregoriou,

  Ownership and Control berbagai

  International Corporate Governance

  sistem

  After Sarbanes-Oxley, John Wiley &

  evaluasi

  Sons, Ic., 2006

  kinerja

  o Kevin Keasey, Steve Thompson, Mike

  pada

  Wright, Corporate Governance –

  organisasi

  Accountability, Enterprise and

  External /

  International Comparisons, John,

  Governance :

  wiley & Sons, Ltd., 2005 perusahaa

  Ownership and

  o Komite Nasional Kebijakan n

  Control

  Governance, Pedoman Good

  Internasio

  Corporate Governance Indonesia 2006

  nal seperti PBB, MNC.

  Peser  ta didik mampu menyelesa ikan tugas tepat waktu.

  o George S. Dallas, Governance and

  13 Mampu mengukur dan External - Presentasi

  Peser 

  Risk: An Analytical Handbook for

  melakukan evaluasi Governance : - Small Grup ta didik

  Investor, Managers, Directors &

  dalam penerapan GCG Markets Diskusi mampu

  Stakeholders, Standard & Poor’s

  pada perusahaan di - studi kasus menguasai Governance Services, McGraw-Hill.

  External Governance : materi

  o Paul U. Ali and Greg N. Gregoriou,

  International Corporate Governance After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance – Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good

  Corporate Governance Indonesia 2006

  yang dibahas pada perkuliaha n hari ini.  Peser ta didik mampu menyelesa ikan tugas tepat waktu.

14 Mampu mengukur dan

• Presentasi - Small Grup Diskusi - studi kasus

  melakukan evaluasi dalam penerapan GCG pada perusahaan di External Governance : Financial Reporting

  External Governance : Financial Reporting

  o George S. Dallas, Governance and Risk: An Analytical Handbook for Investor, Managers, Directors & Stakeholders, Standard & Poor’s Governance Services, McGraw-Hill. o Paul U. Ali and Greg N. Gregoriou, International Corporate Governance

  After Sarbanes-Oxley, John Wiley & Sons, Ic., 2006 o Kevin Keasey, Steve Thompson, Mike Wright, Corporate Governance –

  Accountability, Enterprise and International Comparisons, John, wiley & Sons, Ltd., 2005 o Komite Nasional Kebijakan Governance, Pedoman Good Corporate Governance Indonesia 2006

   Peser ta didik mampu menyelesa ikan hasil penelitian dengan tepat waktu.

  Jakarta, 01 April 2016 Mengetahui, Ketua Program Studi, Dosen Pengampu,

   Dr. Sudarwan, Ak. M.Acc, CIA, QIA Dr. MF. ARROZI, SE, M.Si., Akt., CA