MANAGEMENT STUDY PROGRAM Document

No:
FACULTY OF ECONOMICS
UNIVERSITAS NEGERI PADANG
RENCANA PEMBELAJARAN SEMESTER (RPS)
A. Course Identity
Issued Date 10 June 2010
Revised Date 12 August 2020
Course Name Anggaraning
Course Code MNJ1.62.5002
Credit 3
Semester 5
Course Attribute Mandatory
Pre-requisite Financial Management 1, Financial Management 2
Lecturers: 1. Erni Masdupi, SE.,M.Si.,Ph.D
2. Dina Patrisia, SE.,M.Si.,Ph.D
3. Aimatul Yumna, SE.,M.Fin., Ph.D
4. Yolandafitri Zulvia, SE.,M.Si.
5. Hendri Andi Mesta SE., MM.,Ak
6. Halkadri Fitra SE., MM., AK
Short Desription Mata kuliah ini mengajarkan kepada para mahasiswa tentang konsep dasar penganggaran (Anggaran),
penyusunan anggaran operasional, anggaran keuangan dan laporan penganggaran serta evaluasi
anggaran. Anggaran Operasional terdiri atas peramalan penjualan, anggaran penjualan, anggaran
produksi, anggaran bahan baku, anggaran tenaga kerja langsung, anggaran overhead pabrik dan
anggaran biaya admisnistrasi Anggaran keuangan terdiri atas, anggaran piutang, anggaran persediaan,
anggaran asset tetap, anggaran utang dan anggaran kas. Laporan penganggaran terdiri atas laporan
anggaran laba rugi dan laporan neraca.
Course Learning CLO 1 Mampu memahami konsep dasar penganggaran
Outcome CLO 2 Mampu menyusun Anggaran operasional
CLO 3 Mampu menyusun Anggaran Keuangan
CLO 4 Mampu menyusun Anggaran Laporan dan melakukan evalusi terhadap Anggaran Laporan
Course Material 1. Konsep dasar Penganggaran
2. Peramalan penjualan
3. Anggaran penjualan
 4. Anggaran Produksi
5. Anggaran Bahan Baku
6. Anggaran Tenaga Kerja Langsung
7. Anggaran Biaya Overhead Pabrik
8. Anggaran Biaya Variabel
9. Anggaran Piutang, persediaan dan asset tetap
10. Anggaran Utang dan Modal
11. Anggaran Kas
12. Anggaran Laporan Laba rugi dan Neraca
13. Evaluasi Anggaran

Mapping course learning outcome andexpected learning outcome

Course Learning Outcome (CLO)
Expected Learning Outcome (ELO)
CLO 1 CLO 2 CLO 3 CLO 4
K1: Graduates understand theoretical concepts, method and analysis tools in management v
K2: Graduates are able to understand the supporting knowledge for character building
K3: Graduates are able to apply the methods and analysis tools in business management v v
K4: Graduates are able to evaluate the appropriate tools for business and management
v
cases
K5: Graduates are able to conduct/construct research and scientific works in management
GS1: Graduates are able to perform high precision assignments v v v
GS2: Graduates are able to demonstrate the ability to communicate and negotiate
effectively
GS3: Graduates are able to use information technology which is relevant to their job
SS1: Graduates are able to employ entrepreneurial leadership in the organization
SS2: Graduates are able to solve the problems and make appropriate decision making v v v
SS3: Graduates are able to write the scientific works
A1: Graduates are able to display their self-confidence to work v v v
A2: Graduates are able to show professional commitment toward ethics and profession v v v
A3: Graduates are able to show good personality in term of individual, social and emotional
Notes: K= Knowledge; GS= General Skill; SS= Specific Skill; A= Attitude
B. Weekly Learning Activity Plan
1 2 3 4 5 6 7
Student Assessment Instrument
Teaching
Week Learning Objective Subject/Sub Subject CLO Learning Weight
Method Criteria
Experience (%)
1. Mahasiswa memahami a. Pengertian Anggaran Ceramah 1 Mendengarkan ,  Written report 10 %
konsep dasar penyusunan b. Arti Penting dan Fungsi dan Memperhatikan rubric UTS
anggaran Anggaran  Knowledge
tanya dan Mencatat
c. Langkah-langkah dalam rubric
jawab
Menyusun Anggaran
d. Faktor-faktor yang Harus
Diperhatikan dalam
Menyusun Anggaran
e. Jenis Anggaran
f. Anggaran Komprehensif
g. Siapa yang Bertugas
Menyusun Anggaran
h. Hubungan Anggaran
dengan Disiplin Ilmu
yang Lain
i. Anggaran Komprehensif

2 Mahasiswa mampu a. Metode peramalan Ceramah 1,2 Mendengarkan , Problem solving 50%
membuat peramalan penjualan kualitatif dan Memperhatikan dari
penjualan b. Metode peramalan diskusi tugas
Mencatat dan 90%
penjualan kuantitatif Latihan dari nilai
UTS
3 Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,2 Mendengarkan , Problem solving
membuat Anggaran Penjualan dan Memperhatikan
Penjualan (Sales Anggaran) b. Arti Penting dan Fungsi Diskusi Mencatat dan
Anggaran Penjualan
latihan
c. Data dan Informasi
untuk Menyusun
 Anggaran Penjualan
d. Bentuk-Bentuk
Anggaran Penjualan

4. Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,2 Mendengarkan , Problem solving

membuat Anggaran Unit yang Akan dan Memperhatikan
Produksi Diproduksi Diskusi Mencatat dan
b. Arti Penting dan Fungsi Latihan
Anggaran Unit Yang
Akan Diproduksi.
c. Data dan Informasi
yang Diperlukan untuk
Menyusun Anggaran
Unit yang Akan
Diproduksi
d. Berbagai Jenis Pola
Produksi
e. Bentuk- Anggaran Unit
Yang Akan Diproduksi

5. Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,2 Mendengarkan , Problem solving

membuat Anggaran Bahan Unit yang Akan dan Memperhatikan
Baku Diproduksi Diskusi Mencatat dan
b. Arti Penting dan Fungsi Latihan
Anggaran Unit Yang
Akan Diproduksi
c. Jenis-jenis Anggaran
Bahan Mentah
d. Anggaran Unit
Kebutuhan Bahan
Mentah
e. Anggaran Pembelian
Bahan Mentah
f. Anggaran Biaya Bahan
Mentah
6. Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,2 Mendengarkan , Problem solving
membuat Anggaran Tenaga Tenaga Kerja Lansung dan Memperhatikan
Kerja Lansung b. Arti Penting dan Fungsi Diskusi Mencatat dan
Anggaran Tenaga Latihan
Kerja Langsung
c. Data dan Informasi
yang Diperlukan untuk
Menyusun Anggaran
Tenaga Kerja langsung
d. Sistem pembayaran
Upah
e. Bentuk Anggaran
Tenaga Kerja
Langsung

7. Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,2 Mendengarkan , Problem solving

membuat Anggaran Biaya Biaya Pabrik Tidak Tanya Memperhatikan
Overhead Pabrik Langsung jawab Mencatat dan
b. Kegunaan Anggaran Latihan
Biaya Pabrik Tidak
Langsung
c. Data dan Informasi
yang diperlukan untuk
Menyusun Anggaran
Biaya Pabrik Tidak
Langsung
d. Bentuk Anggaran Biaya
Pabrik Tidak Langsung

8 Mahasiswa mampu a. Pengertian Ceramah 1,2 Mendengarkan , Problem solving

membuat Anggaran Biaya Anggaran Variabel Tanya Memperhatikan
Variabel b. Arti penting dan jawab Mencatat dan
fungsi Anggaran Latihan
Variabel
c. Berbagai metode
untuk menentukan
 standard biaya
d. Bentuk penyajian
Anggaran Variabel

9 MID SEMESTER
10 Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,3 Mendengarka Problem solving 30%
membuat Anggaran piutang, persediaan Tanya n, dari nilai
Piutang, Persediaan dan dan asset tetap tugas
jawab Memperhatika dan
Asset Tetap b. Arti Penting dan Fungsi
n Mencatat 60%
Anggaran piutang,
dan Latihan dari nilai
persediaan dan asset UAS
tetap
c. Data dan Informasi
yang Diperlukan untuk
Menyusun Anggaran
piutang, persediaan
dan asset tetap
d. Bentuk Anggaran
Biaya piutang,
persediaan dan asset
tetap

11. Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,3 Mendengarka Problem solving
membuat Anggaran Utang utang dan anggran Tanya n,
dan Modal modal jawab Memperhatika
b. Arti Penting dan Fungsi n Mencatat
Anggaran utang dan
anggran modal dan Latihan
c. Data dan Informasi
yang Diperlukan untuk
Menyusun Anggaran
utang dan anggaran
modal
d. Bentuk Anggaran
Anggaran utang dan
anggaran modal
12-13. Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,3 Mendengarka Problem solving
membuat Anggaran Kas Kas Tanya n,
b. Arti Penting dan Fungsi jawab Memperhatika
Anggaran Kas
n Mencatat
c. Data dan Informasi
yang Diperlukan untuk dan Latihan
Menyusun Anggaran
Kas
d. Bentuk Anggaran Kas

14. Mahasiswa mampu a. Pengertian Anggaran Ceramah 1,4 Mendengarka Problem solving 20%
membuat Anggaran laporan laporan Laba Rugi dan Tanya n, dari nilai
Laba Rugi dan Neraca Neraca tugas
jawab Memperhatika dan
b. Arti Penting dan Fungsi n Mencatat 25%
Anggaran laporan Laba
dan Latihan dari nilai
Rugi dan Neraca UAS
c. Data dan Informasi
yang Diperlukan untuk
Menyusun Anggaran
laporan Laba Rugi dan
Neraca
d. Bentuk Anggaran
laporan Laba Rugi dan
Neraca

15. Mahasiswa mampu a. Pengertian Evaluasi Ceramah 1,4 Mendengarka Problem solving 15%
mengevaluasi Anggaran b. Arti Penting dan Fungsi Tanya n, dari nilai
Evaluasi Anggaran UAS
jawab Memperhatika
c. Data dan Informasi
n Mencatat
Evaluasi Anggaran
d. Evaluasi Anggaran dan Latihan

16. UAS
8. Reference: A. Munandar, M. , Anggaran : Perencanaan Kerja, Pengkoordinasian Kerja, Pengawasan
 Kerja, Edisi2, BPFE Yogyakarta, 2013
B. Nafarin, M. , Penganggaran Perusahaan, Edisi 2, Salemba Empat Jakarta, 2013
C. Fitra, Halkadri dan Hendri Andi Mesta, Modul Anggaran Perusahaan, 2014
D. Berbagai referensi pendukung lainnya

C. Academic Value, Norms and Ethics:

1. Student attendance should be 80% at minimum from total class session.

2. Students are allowed 10 minutes of delay to come to class.
3. Student who cannot come to class due to health issue or other reasons should include medical certificate from doctor or regarded
reference.
4. Submission and presentation of assignment are in line with schedule
5. Learning activity is in line with the formal schedul and in case any change needed, agreed by both lecturer(s) and students
6. Wear descent cloths and shoes
7. Wear white shirt and black trouser/skirt at the time of mid-semester and final exams
8. Any violations of academic ethics and misbehavior during exam, resulting in no grading for the perpetrator.
D. Assessment Component and Weight :

1. Mid Semester : 25%

2. Assignment : 25%
3. Final Exam : 25%
4. Presence/Participation : 25%

E. Grading Point

Grade Marking Range Value

A 85 - 100 4.0
A- 80 - 84 3.6
B+ 75 – 79 3.3
B 70 - 74 3.0
B- 65 – 69 2.6
C+ 60 – 64 2.3
C 55 - 59 2.0
C- 50 - 54 1.6
D 40 – 49 1.0
E ≤ 39 0.0

F. Assessment Plan

Task 1 Task 2 Task 3 Task 4 Task 5 Task 6 Task 7 Task 8 Task 9 Task 10
CLO UTS UAS (10%) (10%) (10%) (10%) (10%) (10%) (10%) (10%) (10%) (10%)

CLO1 X
CLO2 X X X X X X X
CLO3 X X X X
CLO4 X X

G. Student Assessment Rubric

1. Written Report Rubric (Task 1-9)

Student’s Name: Matric No.:

Lecturer’s Name: Course Name:

Topic:

Below Basic Basic Proficient Advance Marks

1 2 3 4
Understanding of Demonstrates little or no Demonstrates some Moves beyond surface Demonstrates disciplinary
Topic understanding of topic. understanding of topic; understanding; understanding and
Does not make Demonstrates facility with interconnections; makes
connections among topical and disciplinary links that suggest
ideas knowledge discovery of new
information or new ways
of relaying information
Content Uses appropriate and Uses appropriate and Uses appropriate, Uses appropriate,
Development relevant content to relevant content to relevant and compelling relevant, and compelling
develop simple ideas in develop and explore content to explore ideas content to illustrate
some parts of the task. ideas through most of within the context of the mastery of the subject,
task. discipline and shape the conveying the writer’s
whole task. understanding, and
shaping the whole task.
Support for ideas Inappropriate or Includes some, but not Advances argument with Expertly advances
insufficient details to adequate support for sound evidence and argument with well-
support idea arguments references researched evidence and
documentation
Mechanics Errors are frequent and Some errors in style or Writing is generally errors Writing is free of errors in
distracting. grammar occur that they free. grammar, punctuation,
become distracting. sentence structure,
capitalization and spelling.
Organization and Not organized, discussion Some organization, Good organization and Excellent organization
development makes no sense discussions jump discussions are logically and discussions are
around, start and end ordered. logically ordered.
are unclear.
Total Marks
Average

Scoring
Below basic 0-54
Basic 55-69
Proficient 70-69
Advance 80-100
2. Problem Solving Rubric (Task 10)

Student’s Name: Matric No.:

Lecturer’s Name: Course Name:
Topic:

Below Basic Basic Proficient Advance Marks

1 2 3 4
Able to identify and Able to identify and explain Able to precisely and Able to identify and
explain problem and problems and issues with clearly identify and explain explain problems and
issues with maximum little assistance problem and issues without issues clearly and in
Identification assistance assistance detailed
of the Main Identifies and Identifies and understand Identifies and understand Identifies and understand
Issues/ understand issues few of the issues with most of the issues. all of the issues clearly
Problems incorrectly with no limited explanation given Explanation has some and outline necessary
information given or key ambiguity with some objectives to solve the
information missing. important information problems.
missing.
Less capable in Capable to compile and Capable to compile and Capable to compile and
compiling and analyzing analyze data or information analyze the data or analyze the data or
data or information that that are observed / found information collected / information collected /
are observed / found and but less ability to identify available, able to identify available, able to identify
Analysis of the
not able to identify the the factors that contribute the factors that contribute the factors that contribute
Issues
factors that contribute to to the problem / issue or do to the problem / issue or to the problem / issue
the problem / issue or not explain the cause of the able to explain most of the properly or able to explain
explain the cause of the problem clearly causes of the problem all the causes of the
problem problem clearly
Irrelevant analysis of the Incomplete analysis of the Thorough analysis of most Insightful and thorough
issues issues of the issues analysis of all the issues

Use of Wrongly identifies the Identifies the Identifies the correct Identifies the correct
techniques / technique/tools/approac technique/tools/approaches technique/tools/approaches technique/tools/approach
tools / hes for solving the for solving the problem but for solving the problem that es for solving the problem
approach problem or does not is not relevant to the is applicable within a that is applicable within a
provide any specific context specific context the task specific context the task
technique/tools/approac of the task assign. assign but insufficient assign and provide
hes to the specific information. sufficient information
context of the task
 Below Basic Basic Proficient Advance Marks
1 2 3 4
assign.
Faced difficulty of Able to collect information Able to collect information Able to collect information
collecting and observing for synthesis and for synthesis and for synthesis and
the information for the evaluation and evaluation and offers a evaluation and offers a
synthesis and evaluation offers some evidence that it good conclusion with very clear conclusion by
is concrete evidence to showing a lot of evidence
easy to conclude support the decision and quality to support the
decision
Less capable in making Capable to create a Capable to make a good Capable to make a very
decisions based on a satisfactory result based on decision based on a good and justified
comparison of the a comparison of the comparison of the decision based on a
information, ideas and information, ideas and information, ideas and comparison of the
solutions available solutions available. solutions available. information, ideas and
Solutions /
solutions available.
strategies
No action suggested, Little action suggested, Appropriate, well thought Well documented,
and/or inappropriate and/or inappropriate out solutions, or proposals reasoned and
solutions to all of the solutions to a few issues for solutions, to most of the pedagogically appropriate
issues issues solutions, or proposals for
solutions, to all issues
Links to Irrelevant research and Incomplete research and Good research and Excellent research into
Course links to any readings links to any readings documented links to class the issues with clearly
Readings and (and/or outside) readings documented links to class
Additional (and/or outside) readings
Research
(optional**)
TOTAL MARKS

AVERAGE
3. Knowledge Rubric

Student’s Name: Matric No.:

Lecturer’s Name: Course Name:

Course Learning Outcomes Traits

No. Questions
CLO1 CLO2 CLO3 CLO4 T1 T2 T3
1.
2.

3.

Marks 100 marks

1. Identify CLO related to knowledge.

Example: CLO1: students will be able to define the marketing concepts, activities, analysis and theories
2. Within the same CLO, separate the items based on the identified traits (i.e. Trait 1: understand, Trait 2: explain and Trait 3:
apply). Arrange the items based on the same traits and CLO.

RUBRIC ON KNOWLEDGE (Summary)

Traits Below Basic Basic Proficient Advance

1 2 3 4
Student understands the knowledge of related discipline.
Student is able to explain the knowledge of related discipline.
Student is able to apply the knowledge of related discipline.
Subtotal number of students
Total number of students x 100
Percentage