Karakteristik
Akuntansi Manajemen
Fakultas Ekonomi dan Bisnis
School Economics and Business
Telkom University
Djusnimar Zultilisna (Titi)
[email protected] [email protected] HP. 08112341003
2 Creating the great business leaders
Jadwal, Penilaian
Fakultas Ekonomi dan Bisnis
School Economics and Business
Telkom University
Bobot : 3 SKS = 3 x 50 menit = 150 menit
= 2 jam 30 menit
Waktu : Senin, 15:30 – 18:00
Komponen Pilihan 1 Pilihan 2 Pilihan 3
Tugas & Quiz 30% dan 20% 40% 60%
UTS 25% 30% 20%
UAS 25% 30% 20%
Deposit :
- 100% Kehadiran
- 100% Tugas dan
Quiz
- Partisipasi Kelas
3 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business
Telkom University
Ketidakhadiran !!!
K
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a Y
n
O
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N
K T
O E
m K
i
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!!!
e
n Tugas Tidak Lengkap !!!
4 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Kalendar Akademis Ganjil 2020-2021
Telkom University
PRS : 14 – 18 September
Kuliah Pra UTS : 7 September sd 25 ktober
UTS : 26 Oktober sd 6 Nov 2020
Kuliah Pra UAS (After UTS) : 9 November sd 8 Januari
2021
Libur Pra UAS : 9 sd 10 Januari 2021
UAS : 11 sd 20 Januari 2021
UAS susulan : 25 sd 27 Januari 2021
Pandai-pandailah mengelola waktu
5 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Referensi
Telkom University
Utama :
1. Mulyadi, Akuntansi Manajemen, edisi 5, UPP STIM YKPN, Yoyakarta : 2015.
2. Hansen, Don R. and Maryenne M. Mowen. 2009. Management Accounting. 8th Ed. Thomson: South-Western.
3. Atkinson, Anthony A., Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young. 2012. Management Accounting Information for
Decision Making and Strategy Execution. Pearson.
4. Oliver, M. Suzanne and Charles T. Horngren. 2010. Managerial Accounting. Pearson.
Pendukung :
1. Garrison, Ray H., Eric Noreen and Peter C. Brewer. 2013. Managerial Accounting. 14th Ed. McGraw-Hill Companies.
2. Weygandt, Jerry J., Donald E. Kieso, and Paul D. Kimmel. 2017. Managerial Accounting Tools for Business Decision Making.8th Ed.
John Wiley & Sons, Inc.
3. Jackson, Steven R. Roby B. Sawyer, and J. Gregory Jenkins. 2009. Managerial Accounting A Focus on Ethical Decision Making. 5th Ed.
South-Western. Cencage Learning.
4. Hilton, Ronald W and David E. Platt. 2014. Management Accounting, Creating Value in a Dynamic Business Environment. 10th Ed.
McGraw-Hill Companies
6 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business
Telkom University
Capaian Pembelajaran :
1. Mampu menjelaskan fungsi manajemen dan kebutuhan akan
informasi akuntansi manajemen
2. Menjelaskan hubungan akuntansi keuangan, akuntansi biaya,
dan akuntansi manajemen
3. Menjelaskan perbedaan akuntansi manajemen dan akuntansi
keuangan
4. Mampu menjelaskan peran akuntan dalam akuntansi
manajemen
5. Mampu menjelaskan dan mengimplementasikan aspek etika
dalam akuntansi manajemen
7 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business
Telkom University
Source: The Professional Accountants in Business (PAIB) Committee of The International Federation of Accountants (IFAC), 2009
8 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Pengertian Akuntansi Manajemen
Telkom University
“Managerial Accounting is the process of identifying, measuring, analyzing,
interpreting, and communicating information in pursuit of an organization’s
goals.” (Hilton & Platt, 2014)
“Management accounting is the process of identification, measurement,
accumulation, analysis, preparation, interpretation, and communication of
financial information, which is used by management to plan, evaluate, and
control within an organization.” National Association of Accountants (NAA)
Akuntansi manajemen berkaitan dengan penyediaan informasi kepada para
manajer untuk digunakan di dalam organisasi. “(Garrison, Norren, dan
Brewer, 2013)
9 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Peran Akuntan Manajemen dlm Organisasi (Hilton & Platt, 2014)
Telkom University
• Providing information for decisions making and planning
1
• Assisting managers in directing and controlling operational activities.
2
• Motivating managers and other employees toward the organization’s goals.
3
• Measuring the performance of activities, sub units, managers, and other
4 employees within the organization.
• Assesing the organization’s competitive position, and working with other
5 managers to ensure the organization’s long-run competitiveness in its industry.
10 Creating the great business leaders
Fakultas Ekonomi dan Bisnis Hub Antara Manajemen dgn Berbagai Stakeholder
School Economics and Business
(Oliver & Horngren, 2010)
Telkom University
Management Accountability to Stakeholders
Stakeholders Provide And Management is accountable for
Operating activities
Suppliers Product and services Using the goods and services to earn a
profit
Employees Time and expertise Providing a safe and productive work
environment
Customers Cash Providing products and services for a
reasonable price
Investing activities
Suppliers Long-term assets Purchasing the most productive assets
Financing activities
Owners Cash or other assets Providing a return on the owner’s
investment
Creditors Cash Repaying principal and interest
Actions that affect society
Governments Permission to operate Obeying laws and paying taxes
Communities Human and physical resources Providing jobs and operating in an
ethical manner to support the
community
11 Creating the great business leaders
Fakultas Ekonomi dan Bisnis Perbedaan Akuntansi Manajemen dgn Akuntansi Keuangan (Hilton &
School Economics and Business
Platt, 2014)
Telkom University
Managerial Accounting Financial Accounting
Users of Information Managers, within the organization Interested parties, outside the
organization
Regulation Not required and unregulated, Required and must conform to
since it is intended only for Generally Accepted Accounting
management Principles. Regulated by the Financial
Accounting Standard Board, and to a
lesser degree, the Securities and
Exchange Commission
Source of Data The organization’s basic Almost exclusively drawn from the
accounting system, plus various organization’s basic accounting
other sources, such as rates of system, which accumulates financial
defective products manufactured, information
physical quantitaties of material
and labor used in production,
occupancy rates in hotels and
hospitals, and average take-off
delays in airplane
Nature of Reports and Reports often focus on subunits Reports focus on the enterprise in its
Procedures within the organization, such as entirety. Based almost exclusively on
departments, divisions, historical transaction data
geographical regions, or product
lines. Based on a combination of
historical data, estimates, and
projections of future events
12 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Managerial Acct, Financial Acct, and Cost Acct (Hilton & Platt, 2014)
Telkom University Accounting System
(one part of the organization’s management information
system)
Accumulates data for use in both financial and
managerial accounting
Cost Accounting System
(one part of the organization’s overall accounting
system)
Accumulates cost information
Managerial Accounting Financial Accounting
Information for decision making, planning, directing, Published financial statements and other financial
and controlling an organization’s operations, and reports
assessing its competitive position
Internal users of information External users of information
Managers at all levels in the organization Stockholders, financial analysts, lenders, unions,
consumer groups, and governmental agencies
13 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Hubungan Fin Acct, Cost Acct dan Mngt Acct
Telkom University
Financial CostManagement
Accounting Acct Accounting
14 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Konsep The Value Chains
Telkom University
Coba Lihatlah di
sekitarmu..............
.............
15 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business THE VALUE CHAINS (Hilton & Platt, 2014)
Telkom University
The set of linked, value-creating activities, ranging
from securing basic raw materials and energy to the
ultimate delivery of products and services
CS
Customer Service
Marketing
Distribution
Production
Design
Research &
Development
16 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Accounting Information (Jackson, Sawyer, & Jenkins, 2009)
Telkom University A Contemporary View of Accounting Information
ACCOUNTING INFORMATION
Traditional Financial Non Financial
Accounting Information Information
Financial Information : Other Quantitative Qualitative
Assets Information : Information :
Liabilities % of defect Customer satisfaction
Revenues No. Customer Employee satisfaction
Gross margin Complaints Product or service
Operating expenses Warrant Claims quality
Unit of inventory Reputation
Budgeted hours
17 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Sistem Informasi Akuntansi Manajemen (Siregar et al., 2013)
Telkom University
Proses • Lap Biaya Produksi
• Lap Biaya Aktivitas
• Peristiwa Ekonomi • Mengidentifikasi • Lap Pembelian
• Mengukur • Lap Pemakaian Bahan
• Mengakumulasi • Lap Jam Kerja
• Menganalisis
• Melaporkan
Input Output
Pemakai
Umpan Balik
18 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Tipe Informasi Akuntansi Manajemen (Mulyadi, 1993)
Telkom University
Full Accounting • Akuntansi penuh/menyeluruh menyajikan informasi
mengenai pendapatan total, biaya total, dan aktiva total baik
Information masa lalu maupun pada masa yang akan datang.
Differential • Akuntansi diferensial menyajikan informasi mengenai taksiran
pendapatan, taksiran biaya, dan taksiran aktiva yang berbeda
Accounting jika suatu tindakan tertentu dipilih, dibandingkan dengan
Information alternatif tindakan yang lain.
Responsibility • Akuntansi pertanggungjawaban menyajikan informasi
mengenai pendapatan, biaya, dan aktiva yang dikaitkan
Accounting dengan suatu bagian atau unit di dalam perusahaan/dikaitkan
Information dengan pusat-pusat pertanggungjawaban.
19 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business
Karakteristik Informasi Akuntansi Manajemen (Chenhall &
Morris, 1986)
Telkom University
• External information
Breadth of Scope • Non financial information
• Future oriented
• Frequency of reporting
Timeliness • Speed of reporting
• Aggregated by time periode
Levels of • Aggregated by functional area
Aggregation • Analytical or decisional models
• Precise targets for activities and interrelationship
Integrative with sub units
Nature • Reporting on intra-sub-unit interactions
20 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business
Trend yg Mempengaruhi Akuntansi Manajemen (Siregar et al.,
2013) (1)
Telkom University
Perspektif
Lintas
Fungsi
Orientasi Kompetisi
Pelanggan Global
AKMAN
21 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business
Trend yg Mempengaruhi Akuntansi Manajemen (Siregar et al.,
2013) (2)
Telkom University
Waktu sbg
Unsur
Kompetitif
Manajemen Kemajuan
Kualitas Teknologi
Total Informasi
AKMAN
22 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business
Trend yg Mempengaruhi Akuntansi Manajemen (Siregar et al.,
2013) (3)
Telkom University
Pertumbuha
n&
Deregulasi
Industri Jasa
Kemajuan Manajemen
Lingkungan Berbasis
Manufaktur Aktivitas
AKMAN
23 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Kode Etik Akuntan Manajemen (Siregar et al., 2013)
Telkom University
10 Nilai Inti Prinsip Moral dalam Etika (1) :
1
• Kejujuran (honesty)
2
• Integritas (integrity)
3
• Memegang janji (promise keeping)
4
• Kesetiaan (fidelity)
5
• Keadilan (fairness)
24 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Kode Etik Akuntan Manajemen (Siregar et al., 2013)
Telkom University
10 Nilai Inti Prinsip Moral dalam Etika (2) :
6
• Kepedulian terhadap sesame (caring for others)
7
• Penghargaan kpd orang lain (respect for others)
8
• Kewarganegaraan yg bertng jwb (responsible citizenship)
9
• Pencapaian kesempurnaan (pursuit of excellence)
10
• Akuntabilitas (accountability)
25 Creating the great business leaders
Fakultas Ekonomi dan Bisnis
School Economics and Business Kode Etik Akuntan Manajemen (Siregar et al., 2013)
Telkom University
Kompetensi
Kerahasiaan
Institut Akuntan
Manajemen Integritas
Indonesia (IAMI)
Objektivitas
Resolusi Konflik Etika
26 Creating the great business leaders
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